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# FSSU

For school management in the Voluntary Secondary and Primary School sectors

## Sitemaps

- [XML Sitemap](https://www.fssu.ie/sitemap.xml): Contains all public & indexable URLs for this website.

## Pages

- [Financial Support Services Unit - Home Page](https://www.fssu.ie/) - Welcome to the Financial Support Services Unit In accordance with DES Circulars 60/2017 and 02/2018, the FSSU supports boards of management in the Community & Comprehensive, Primary and Voluntary Secondary School sectors. The FSSU supports boards of management in complying with the provisions of the Education Act 1998 in terms of transparency, accountability, and financial
- [Newly Appointed Principals Training Video](https://www.fssu.ie/post-primary/training/training-resources/new-principals-training-resources/newly-appointed-principals-webinar-recording/) - Webinar Overview The FSSU hosted a training webinar to support new Principals in understanding the financial monthly reporting process within their schools. The webinar covered the financial reports to be reviewed and how to review them. We have also created an internal financial controls checklist to help new Principals understand the key requirements. Webinar Handouts
- [Newly Appointed Principals Training Webinar Recording](https://www.fssu.ie/primary/training/fssu-live-webinars/newly-appointed-principals/) - Webinar Overview To support new Principals in their role, the FSSU hosted a training webinar. This webinar is designed to help new Principals understand the necessary internal financial controls within their schools. The webinar addresses a number of practical issues. Some examples of items that are covered are the month-end financial review, operation of bank
- [New Principals Training Resources](https://www.fssu.ie/post-primary/training/training-resources/new-principals-training-resources/) - Newly Appointed Principals Training Video The FSSU has recorded a training video to support new Principals in understanding the essential internal financial controls within their schools. The video addresses a number of practical issues. Some examples of items that were covered are controls arounds payments, purchasing procedures and the use of a school credit card.
- [Search A-Z](https://www.fssu.ie/post-primary/search-a-z/)
- [Post-Primary](https://www.fssu.ie/post-primary/)
- [School Amalgamations/Closures/Openings](https://www.fssu.ie/post-primary/school-amalgamations-closures-opening/) - Checklists > New School Financial Checklist > School Closure Financial Checklist > Amalgamating Schools Financial Checklist
- [Publications](https://www.fssu.ie/primary/publications/)
- [School Amalgamations/Closures/Openings](https://www.fssu.ie/primary/school-management/school-amalgamations-closures-openings/)
- [School Admin. Personnel Training Webinar 2026 Resources for V.S. Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/school-admin-personnel-training-webinar-2026-resources-for-v-s-schools/) - Date Held: 10th June 2026 > Webinar Agenda 1. Opening Address Delivered by Louise McNamara, Director, FSSU 2. Supplier Ledger in Sage 50 Accounts Delivered by Lorraine Guinan and Eleanor Dwan, FSSU > Presentation Slides 3. Understanding the Purchase Order Cycle Delivered by Lorraine Farrell and Joe Conlon, FSSU > Presentation Slides > Public Procurement
- [School Administration Personnel Training](https://www.fssu.ie/post-primary/training/school-administration-personnel-training/) - Webinar Recordings 2026 Webinar Recordings 2025 Webinar Recordings 2024 Webinar Recordings 2023 Webinar Recordings 2022 Webinar Recordings 2021 Webinar Recordings Training Presentations 2019 Training Presentations 2018 Training presentations
- [School Admin. Personnel Training Webinar 2025 Resources for V.S. Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/school-admin-personnel-training-webinar-2025-resources-for-v-s-schools/) - Date held: 11th June 2025 > Webinar Agenda Webinar Recordings 1. Opening Address Delivered by Patricia Higgins, Assistant General Secretary, JMB 2. RCT and Reverse Charge VAT Delivered by Eileen Ahern and Martha Murphy, FSSU > Presentation Slides 3. Petty Cash Overview Delivered by Yvonne White, FSSU > Presentation Slides 4. Nutrition and
- [Primary](https://www.fssu.ie/primary/)
- [Guidelines by Number](https://www.fssu.ie/post-primary/fssu-guidelines/current-guidelines/)
- [Guidelines by Number](https://www.fssu.ie/primary/fssu-guidelines/current-guidelines/)
- [Manuals for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/manuals-for-vs-schools/) - > Financial Governance Manual For the BOM and Finance Sub-Committee > Internal Financial Controls Manual
- [Manuals for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/manuals-for-cc-schools/) - > Financial Governance Manual For the BOM and Finance Sub-Committee > Governance Manual for C&C Schools > Internal Financial Controls Manual
- [Publications](https://www.fssu.ie/post-primary/publications/)
- [Training Videos and Manuals](https://www.fssu.ie/primary/school-management/training-videos-and-manuals/)
- [Financial Management for Boards of Management of Voluntary Secondary Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/financial-management-training-for-boards-of-management-of-voluntary-secondary-schools/) - Our training resources for boards of management include a Financial Governance Manual for Boards of Management and Finance Subcommittee and a Financial Management Training Video. Financial Governance Manual The manual provides detailed guidelines to support both the board and finance subcommittees in maintaining strong financial governance practices. > Financial Governance Manual Training Video The video
- [Finance Sub-Committees Training Resources](https://www.fssu.ie/post-primary/training/training-resources-for-finance-sub-committees/) - Financial Management Training Webinar for Finance Sub-Committees Webinar Overview This webinar explains the role of the finance sub-committee and provides practical advice on how to carry out the important functions of the sub-committee. Participants are guided through sample financial monthly reports by the FSSU, gaining insights into interpreting these reports to promote sound financial governance
- [Budget Webinar Recording for Vol. Sec. Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/budget-webinar-recording-for-vol-secondary-schools/) - School Budget 2026/2027 Preparation and Annual Finance Update Webinar Overview The FSSU held a webinar to assist boards with the preparation of the budget for the school year 2026/2027 and also gave a brief financial update for Voluntary Secondary schools. Webinar Handouts > Presentation Slides > Sage Import Budget Guide Webinar Recording Date Held: 23/03/26
- [Budget Webinar Recording for C&C Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-for-community-comprehensive-schools/budget-webinar-recording-for-cc-schools/) - School Budget 2026/2027 Preparation and Annual Finance Update Webinar Overview The FSSU held a webinar to assist boards with the preparation of the budget for the school year 2026/2027 and also gave a brief financial update for C&C schools. Webinar Handouts > Presentation Slides > BrightBooks Budget Import Guide Webinar Recording  Date Held: 26/03/26
- [Topics](https://www.fssu.ie/post-primary/topics/)
- [Preparing the School Budget for 2026/2027](https://www.fssu.ie/primary/training/fssu-live-webinars/budget-webinar-recording/) - Webinar Overview To assist with the preparation of the school budget for next year, the FSSU held a webinar: Financial Update & Preparing the School Budget for 2026/2027 for Primary Schools. The FSSU also gave a brief financial update for primary schools. This webinar was open to Principals, Treasurers and any other school personnel involved in the
- [Webinar Recordings](https://www.fssu.ie/primary/training/fssu-live-webinars/)
- [Board of Management Webinar 25/26](https://www.fssu.ie/primary/training/fssu-live-webinars/board-of-management-webinar/) - Webinar Overview To support boards of management, the FSSU hosted a training webinar covering the financial duties of boards. The webinar provided practical information and support in carrying out this important function. Webinar Handouts Presentation Slides Webinar Recording Date Held: 03/02/2026
- [Training](https://www.fssu.ie/primary/training/) - Upcoming Training There are no upcoming webinars scheduled at this time. Recent Webinars > Watch back our webinar recordings
- [Circulars](https://www.fssu.ie/primary/school-management/circulars/)
- [Forms & Templates](https://www.fssu.ie/post-primary/forms-templates/)
- [Sample Policy and Procedures](https://www.fssu.ie/primary/school-management/sample-policy-and-procedures/)
- [School Management](https://www.fssu.ie/primary/school-management/) - The board of management is appointed by the patron to manage the school on behalf of the patron. The board of management is responsible for all business carried on in connection with or on behalf of the school.
- [Sample Policy and Procedures](https://www.fssu.ie/post-primary/school-management-info/sample-policy-and-procedures/) - > Credit Card Policy Template > Electronic Banking Policy > Petty Cash Policy > Travel and Subsistence Expenses Policy > Statutory Sick Pay Policy > Purchasing Procedures Template > Conflicts of Interest Policy > Register of Interests Template Irish Versions > Credit Card Policy Template > Travel and Subsistence Expenses Policy > Statutory Sick Pay
- [Accounting Treatments for School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/accounting-treatments-for-school-accounts/) - Accounting Treatments Removal of Land and Buildings from the Balance Sheet of the board Capital Building Grants for Building Project Donations for Capital Projects Fundraising for a Building Project Other State Funding for a Land/Building Project Patron Contribution for a Capital Building Project Parents Association Fundraising for a Land/Building Project Parents Association Fundraising for Non-Capital
- [Accounting Treatments for School Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/accounting-treatments-for-school-accounts/) - Accounting Treatments Removal of Land and Buildings from the Balance Sheet of the board Capital Building Grants for Building Project Donations for Capital Projects Fundraising for a Building Project Other State Funding for a Land/Building Project Patron Contribution for a Capital Building Project Parents Association Fundraising for a Land/Building Project Parents Association Fundraising for Non-Capital
- [Signatories for School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/signatories-for-annual-financial-accounts/) - Introduction A board of management is a corporate body and exists in perpetuity. Even though the members and officers change, the board retains its legal entity status as a corporate body. Therefore, the board members and officers in place on the 28th of February each year, are the members / officers responsible for signing off
- [Preparation of School Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/) - The following resources and templates are provided to assist boards of management and their external accountants/auditor in the preparation and submission of annual school accounts. Click on each box below for more details.
- [Signatories for School Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/signatories-for-school-accounts/) - Introduction A board of management is a corporate body and exists in perpetuity. Even though the members and officers change, the board retains its legal entity status as a corporate body. Therefore, the board members and officers in place on the 28th of February each year, are the members / officers responsible for signing off
- [Preparation of School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/) - The following resources and templates are provided to assist boards of management and their external accountants/auditor in the preparation and submission of annual school accounts.
- [Webinar Training](https://www.fssu.ie/post-primary/external-accountants-auditors/training/webinar-training/) - Online Submission of School Accounts 24/25 Overview This session was aimed at providing a financial update on the preparation of school accounts and to cover the requirements for reporting for the 2024/2025 school year. Training was provided by FSSU personnel and may qualify for CPD hours. This webinar was free of charge. Handouts Presentation Slides
- [Webinar Training](https://www.fssu.ie/primary/external-accountants-auditors/training/webinar-training/) - Online Submission of School Accounts 2024/2025 Overview This session was aimed at providing a financial update on the preparation of school accounts and to cover the requirements for reporting for the 2024/2025 school year. Training was provided by FSSU personnel and may qualify for CPD hours. This webinar was free of charge. Handouts Presentation Slides
- [Newly Appointed Principals Training Webinar](https://www.fssu.ie/post-primary/training/newly-appointed-principals-training-webinar-2/) - Date: Thursday 29th January 2026 Time: 11am - 12pm (approx. 1 hour) The FSSU are hosting a training webinar to support new Principals/Acting Principals in their role. This webinar will focus on monthly financial reports. We will cover the different types of reports, provide sample reports, explain what each report represents, and highlight the key
- [External Accountants / Auditors](https://www.fssu.ie/primary/external-accountants-auditors/) - All boards of management are required to prepare and submit annual accounts in a format set by the FSSU, in line with Department of Education Circulars 0060/2017 and 0002/2018. An external accountant or auditor must be engaged to support this process. Annual accounts must be submitted to the FSSU by 28th February each year. Boards
- [Phone Lines](https://www.fssu.ie/phone-lines/) - Unfortunately we are having some technical issues with our phone lines, they are currently down. If you need to contact us please email us on info@fssu.ie / primary@fssu.ie”
- [Training for Treasurers Webinar](https://www.fssu.ie/primary/training/fssu-live-webinars/training-for-treasurers-webinar-recording/) - Webinar Overview This webinar covered the role of the Treasurer and provided practical information and support in carrying out this important function. This webinar provided training for treasurers in 2 important areas including: Preparing the year end accounts and Preparing the financial reports for the board of management meeting. Webinar Handouts Presentation Notes Guidance Manual
- [School Management in VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/)
- [Finance Sub-Committee for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/finance-sub-committee/) - > Finance Sub-committee function & terms of reference > Summary Financial Report
- [Financial Reports for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/financial-reports/) - > Finance Sub-Committee Financial Reports Checklist > Recommended Financial Reports Financial report to parents Under section 18 of the Education Act 1998, the school is required to provide a financial report to parents of students in the school. To comply with this requirement, we have created a recommended template for this report, see below. Where
- [The BOM & School Finance for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/board-of-management/) - > The Board of Management and School Finance > The Board of Management the School Principal and Finance
- [RCT and VAT - Training Video for New Accounts Personnel](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/rct-and-vat/) - > Presentation Slides > VAT/RCT Worksheet > Capital Projects Report > RCT/VAT Calendar
- [RCT Training Video](https://www.fssu.ie/primary/training/fssu-training-videos/rct-training-videos/) - This video provides an overview of RCT and Reverse charge VAT, focusing on when it applies and how to process it on ROS. > Presentation Slides
- [ROS Training Videos](https://www.fssu.ie/primary/training/fssu-training-videos/ros-training-videos/) - > ROS and ROS Digital Certificate explained How to register for ROS (3 steps): Step 1: Apply for your RAN Step 2: Apply for a Digital Certificate Step 3: Download and Save your Digital Certificate >How to view an outstanding returns >How to view charges and payments >How to make an ad hoc payment
- [Newly Appointed Principals](https://www.fssu.ie/post-primary/school-management-info/school-management/newly-appointed-principals/) - Webinar Overview The FSSU hosted a training webinar to support new Principals in understanding the financial monthly reporting process within their schools. The webinar covered the financial reports to be reviewed and how to review them. We have also created an internal financial controls checklist to help new Principals understand the key requirements. Webinar Handouts
- [Newly Appointed Principals](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/newly-appointed-principals/) - Webinar Overview The FSSU hosted a training webinar to support new Principals in understanding the financial monthly reporting process within their schools. The webinar covered the financial reports to be reviewed and how to review them. We have also created an internal financial controls checklist to help new Principals understand the key requirements. Webinar Handouts
- [Monthly Reporting Template Webinar – New Users 25/26](https://www.fssu.ie/primary/training/fssu-live-webinars/monthly-reporting-template-webinar-new-users-25-26/) - Webinar Overview This webinar training will be particularly beneficial to new users of the Monthly Reporting Template. It will also be helpful for schools who are already using our templates and wish to familiarise themselves with the new features in the 2025/2026 Monthly Reporting template. Click here to download Monthly Reporting Template 25/26. Click here
- [Preparing End of Year Accounts 24/25](https://www.fssu.ie/primary/training/fssu-live-webinars/preparing-end-of-year-accounts-24-25/) - Overview This session was aimed at supporting secretaries, Principals and treasurers in preparing for the upcoming school year-end accounting process. Handouts Presentation Slides Accruals, Income in Advance, Prepayments template Year End Capital Projects template Year End Checklist Board of Management Authorisation Letter 2024/2025 Webinar Recording Date Held: 9/9/2025
- [Circulars](https://www.fssu.ie/post-primary/circulars/)
- [Appointment of an External Accountant](https://www.fssu.ie/primary/school-management/appointment-of-an-external-accountant/) - Schools are recommended to firstly use the framework on the OGP website (Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial & Economic Services). Where a framework is not used, please use the template below.
- [Board of Management FAQ’s](https://www.fssu.ie/primary/school-management/bom-faqs/) - If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Financial Reports to the BOM](https://www.fssu.ie/primary/school-management/financial-reports-to-the-board-of-management/) - The financial reports should be prepared for each Board of Management meeting in advance detailing up-to-date financial information showing receipts and payments summary, a bank reconciliation statement and a short progress report on the funding activities currently engaged by the school. The reports below should be considered in advance and should be made available to
- [Patrons /Management Bodies FAQs](https://www.fssu.ie/primary/school-management/patrons-management-bodies-faq/) - Patrons Management Bodies If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Monthly Financial Reports](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/monthly-financial-reports/) - > Presentation Slides > Monthly Reporting Checklist > Preparing Month End Reports in Voluntary Secondary Schools > Preparing Month End Reports in C&C schools
- [Monthly Reporting Template](https://www.fssu.ie/primary/school-management/bom-templates/) - Financial Reports to Board of Management The financial reports should be prepared for each Board of Management meeting in advance detailing up-to-date financial information showing receipts and payments summary, a bank reconciliation statement and a short progress report on the funding activities currently engaged by the school. The reports below should be considered in advance
- [Online Submission of School Accounts 2024/2025](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/online-submission-of-school-accounts-2024-2025/) - Overview This session was aimed at providing a financial update on the preparation of school accounts and to cover the requirements for reporting for the 2024/2025 school year. Training was provided by FSSU personnel and may qualify for CPD hours. This webinar was free of charge. Handouts Presentation Slides Guide for Preparation of School Accounts
- [Online Submission of School Accounts 2024/2025](https://www.fssu.ie/primary/external-accountants-auditors/training/training-resources/online-submission-of-school-accounts-2024-2025/) - Overview This session was aimed at providing a financial update on the preparation of school accounts and to cover the requirements for reporting for the 2024/2025 school year. Training was provided by FSSU personnel and may qualify for CPD hours. This webinar was free of charge. Handouts Presentation Slides Guide for Preparation of School Accounts
- [Training Resources](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/) - External Accountants Training Webinar Recording & Slides 2025 Online Submission of School Accounts 2024/2025 (Date held: 11/09/2025) 2024 Online Submission of School Accounts 2023/2024 (Date held: 12/09/2024) 2023 Online Submission of School Accounts 2022/2023 (Date held: 14/09/2023) 2022 Online Submission of School Accounts 2021/2022 (Date held: 14/09/2022) 2021 Online Submission of School Accounts 2020/2021 (Date
- [Training Resources](https://www.fssu.ie/primary/external-accountants-auditors/training/training-resources/) - External Accountants Training Webinar Recording & Slides 2025 Online Submission of School Accounts 2024/2025 (Date held: 11/09/2025) 2024 Online Submission of School Accounts 2023/2024 (Date held: 12/09/2024) 2023 Online Submission of School Accounts 2022/2023 (Date held: 14/09/2023) 2022 Online Submission of School Accounts 2021/2022 (Date held: 14/09/2022) 2021 Online Submission of School Accounts 2020/2021 (Date
- [Webinar Training for Accountant/Auditor](https://www.fssu.ie/primary/external-accountants-auditors/training/)
- [Webinar Training for Accountant/Auditor](https://www.fssu.ie/post-primary/external-accountants-auditors/training/)
- [Guideline for preparing school accounts](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/guideline-for-preparing-school-accounts/) - > Financial Guideline P05 & 09-26-Preparation and submission of school accounts 2024/2025 > Guide on preparing school accounts for external accountant/auditor
- [Guideline on Preparation of School Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/preparation-of-school-accounts/) - > Financial Guideline P05 & 09-26-Preparation and submission of school accounts 2024/2025 > Guide on preparing school accounts for external accountant/auditor
- [School Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/school-accounts/) - School Accounts > Appointment of an External Accountant > Timetable for School Accounts > Board of Management Authorisation Letter > Guideline on Preparing School Accounts > Chart of Accounts > School Accounts Format > Accounting Treatments > Financial Report to Parents > School Grants > Charities Regulator Annual Return > Legislative and Regulatory Framework
- [School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/school-accounts/) - School Accounts > Appointment of an External Accountant > Timetable for School Accounts > Board of Management Authorisation Letter > Guideline on Preparing School Accounts > Chart of Accounts > School Accounts Format > Accounting Treatments > Financial Report to Parents > School Grants > Charities Regulator Annual Return > Legislative and Regulatory Framework
- [External Accountants / Auditors](https://www.fssu.ie/post-primary/external-accountants-auditors/) - All boards of management are required to prepare and submit annual accounts in a format set by the FSSU, in line with Department of Education Circulars 0060/2017 and 0002/2018. An external accountant or auditor must be engaged to support this process. Annual accounts must be submitted to the FSSU by 28th February each year. Boards
- [2023 External Accountants Webinar Recording](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/2023-external-accountants-webinar-recording/) - Date Held: 14/09/2023 The webinar provides a financial update on the preparation of school accounts and cover the requirements for reporting for the 2022/2023 school year. Handouts > Presentation Slides > Guideline on Preparation & Submission of accounts Webinar Recording
- [Training Resources](https://www.fssu.ie/post-primary/training/training-resources/) - > Training Resources for Community & Comprehensive Schools > Training Resources for Voluntary Secondary Schools > Training Resources for Newly Appointed Principals > Training Resources for New Accounts Personnel > Training Resources for Finance Sub-Committees > Training Resources for External Accountants/Auditors
- [Dept. of Education Grant Income-VS Schools](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/department-of-education-grant-income-vs-schools/) - > Presentation Slides > Grants for VS schools 
- [Chart of Accounts](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/chart-of-accounts/) - The FSSU have created a standardised Chart of Accounts (link to file below) that will be used as the basis for the submission of accounts. Chart of Accounts for 2024/2025 Effective for the year ended 31st August 2025 (See list of changes) Chart of Accounts (Excel) Chart of Accounts (PDF) Cairt Cuntas do Chuntasóir Seachtrach
- [Accounting Policies for the Preparation of School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/accounting-policies-2/) - The document linked below sets out sample accounting policies for the preparation of school accounts. These policies are based on guidance provided by the Financial Support Services Unit (FSSU) and should be adapted by each board of management to reflect the specific circumstances of the school. > FSSU Sample Accounting Policies
- [Accounting Policies for the Preparation of School Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/accounting-policies/) - The document linked below sets out sample accounting policies for the preparation of school accounts. These policies are based on guidance provided by the Financial Support Services Unit (FSSU) and should be adapted by each board of management to reflect the specific circumstances of the school. > FSSU Sample Accounting Policies
- [Annual Accounts Excel Template](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/school-accounts-format/) - Recommended Accounts Format > Accountant Report Master Template 2024/2025 > Irish version-Accountant Report Master Template 24/25 > Video on how to complete the accountant report template Trial Balance upload Process > View video > View Slides Option 1 – Copy and Paste Trial Balance in the specified Tab > Accounts Manual Import Option 2 –
- [Chart of Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/chart-of-accounts/) - The FSSU have created a standardised Chart of Accounts (link to file below) that will be used as the basis for the submission of accounts. Chart of Accounts for 2024/2025 Effective for the year ended 31st August 2025 (See list of changes) Chart of Accounts (Excel) Chart of Accounts (PDF) Cairt Cuntas do Chuntasóir Seachtrach
- [Treasurer's Manual](https://www.fssu.ie/primary/school-management/treasurers-manual/) - > Guidance Manual for the Treasurer of a Board of Management > Handover Checklist for New Treasurers
- [School Accounts Submission](https://www.fssu.ie/primary/external-accountants-auditors/school-accounts-submission/) - Overview A system of online submission of accounts has been approved by the Department of Education and is in operation in the Community & Comprehensive’s, Primary and Voluntary Secondary school sectors. Accountants/auditors will access a secure online cloud-based system to input the board’s trial balance and to upload the PDF copy of the approved accounts.
- [BOM Accounts Authorisation Letter](https://www.fssu.ie/primary/external-accountants-auditors/board-of-management-authorisation-letter/) - The BOM accounts authorisation letter is to be completed by the board of management which will allow the external accountant/auditor to file data to the online portal which is required from boards of management by the Charities Regulator and the Central Statistics Office. **Please note this letter does not need to be submitted to the
- [School Accounts Submission](https://www.fssu.ie/post-primary/external-accountants-auditors/school-accounts-submission/) - Overview A system of online submission of accounts has been approved by the Department of Education and is in operation in the Community & Comprehensive’s, Primary and Voluntary Secondary school sectors. Accountants/auditors will access a secure online cloud-based system to input the board’s trial balance and to upload the PDF copy of the approved accounts.
- [BOM Accounts Authorisation Letter](https://www.fssu.ie/post-primary/external-accountants-auditors/bom-accounts-authorisation-letter/) - The BOM accounts authorisation letter is to be completed by the board of management which will allow the external accountant/auditor to file data to the online portal which is required from boards of management by the Charities Regulator and the Central Statistics Office. **Please note this letter does not need to be submitted to the
- [Financial Report to Parents](https://www.fssu.ie/post-primary/external-accountants-auditors/preparation-of-school-accounts/financial-report-to-parents/) - Financial report to parents Under section 18 of the Education Act 1998, the school is required to provide a financial report to parents of students in the school. To comply with this requirement, we have created a recommended template for this report, see below. Where requested, External School accountants/Auditors are encouraged to prepare this report
- [Financial Report to Parents](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/financial-report-to-parents/) - Financial Report to Parents Under section 18 of the Education Act 1998, the school is required to provide a financial report to parents of students in the school. To comply with this requirement, we have created a recommended template for this report, see below. Where requested, External School accountants/Auditors are encouraged to prepare this report
- [Completing the Trial Balance in the Portal](https://www.fssu.ie/post-primary/external-accountants-auditors/school-accounts-submission/online-accounts-submission/) - As part of the submission process, the accountant must complete the school’s Trial Balance in the Accounts Portal. There are two ways to do this: Option 1 – Manual Entry in the Portal Open the Trial Balance page in the portal. Type in the figures directly beside the relevant nominal codes. Option 2 – Upload
- [Completing the Trial Balance in the Portal](https://www.fssu.ie/primary/external-accountants-auditors/school-accounts-submission/completing-the-trial-balance-in-the-portal/) - As part of the submission process, the accountant must complete the school’s Trial Balance in the Accounts Portal. There are two ways to do this: Option 1 – Manual Entry in the Portal Open the Trial Balance page in the portal. Type in the figures directly beside the relevant nominal codes. Option 2 – Upload
- [School Annual Accounts Excel Template](https://www.fssu.ie/primary/external-accountants-auditors/preparation-of-school-accounts/school-accounts-template/) - Recommended Accounts Format > Accountant Report Master Template 2024/2025 > Irish version-Accountant Report Master Template 24/25 > Video on how to complete the accountant report template Trial Balance upload Process > View video > View Slides Option 1 – Copy and Paste Trial Balance in the specified Tab > Accounts Manual Import Option 2 –
- [Timeline for School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/timetable-for-school-accounts/) - Annual School Accounts are to be submitted to the FSSU in the prescribed format by the end of February (6 months after the end of the school year). The timescale below is a guide to support boards of management in achieving compliance with the February 28thdeadline for submission of accounts to the FSSU. The suggested
- [Timeline for School Accounts](https://www.fssu.ie/post-primary/external-accountants-auditors/timetable-school-accounts/) - The timescale below is a guide to support boards of management in achieving compliance with the February 28th deadline for submission of accounts to the FSSU. The suggested deadlines below should be seen as the latest dates at each stage of the process. The timescale below allows a maximum of six months following the end of the school year
- [Legislative and Regulatory Framework](https://www.fssu.ie/post-primary/external-accountants-auditors/legislative-and-regulatory-framework/) - The legislative and regulatory framework governing schools in the Primary, Voluntary Secondary and Community and Comprehensive sectors can be summarised as follows: The Education Act 1998 provides a statutory basis for the education It sets out the rights and responsibilities for all involved in education. The Department of Education (DE) has the statutory responsibility to
- [Appointment of an External Accountant](https://www.fssu.ie/post-primary/external-accountants-auditors/appointment-of-an-external-accountant/) - > Guidelines on appointing a school accountant Schools are recommended to firstly use the framework on the OGP website (Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial & Economic Services). Where a framework is not used, please use the template below. > Tender template for school accountant
- [Appointment of an External Accountant](https://www.fssu.ie/post-primary/school-management-info/school-management/appointment-of-an-external-accountant/) - > Guidelines on appointing a school accountant Schools are recommended to firstly use the framework on the OGP website (Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial & Economic Services). Where a framework is not used, please use the template below. > Tender template for school accountant
- [School Financial Accounts Excel Template](https://www.fssu.ie/school-accounts-format/) - Recommended Accounts Format > Accountant Report Master Template 2023/2024 > Irish version-Accountant Report Master Template 23/24 Trial Balance upload Process View video View Slides Option 1 – Copy and Paste Trial Balance in the specified Tab >Accounts Manual Import Option 2 – Enter amounts beside the Nominal Codes in the specified Tab >Accounts Manual COA
- [Help](https://www.fssu.ie/primary/help/)
- [Dept. of Education Grant Income-C&C Schools](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/department-of-education-grant-income-cc-schools/) - > Presentation Slides > Grants for C&C Schools
- [About Us](https://www.fssu.ie/post-primary/about-us/) - In accordance with Department of Education Circulars 0060/2017 and 0002/2018, the FSSU supports boards of management in the Community & Comprehensive, Primary and Voluntary Secondary School sectors to comply with the provisions of the Education Act 1998 in terms of transparency, accountability, and financial responsibility for State and other funding. The FSSU also supports boards
- [About Us](https://www.fssu.ie/primary/about-us/) - In accordance with Department of Education Circulars 0060/2017 and 0002/2018, the FSSU supports boards of management in the Community & Comprehensive, Primary and Voluntary Secondary School sectors to comply with the provisions of the Education Act 1998 in terms of transparency, accountability, and financial responsibility for State and other funding. The FSSU also supports boards
- [Privacy Policy](https://www.fssu.ie/post-primary/privacy-policy/) - FSSU Privacy Statement The FSSU is a unit of the Secretariat of Secondary Schools Ltd, and as such, it is covered under the Secretariat of Secondary Schools' Data Protection Policy. This privacy statement explains the personal data FSSU processes, how FSSU processes it, and for what purposes. Retention of Data The FSSU will only retain
- [School Admin. Personnel Training Webinar 2023 Resources for V.S. Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/school-admin-personnel-training-webinar-2023-resources-for-v-s-schools/) - Date held: 14th June 2023 > Training Leaflet Webinar Recordings Opening Address Louise McNamara, Director, FSSU Annual Reporting for Schools Delivered by Kevin Molloy, Registration Manager, Charities Regulator > Presentation Slides Preparing for the Finance Subcommittee Meeting Delivered by Eileen Ahern, Accountant, FSSU This presentation reviews how to prepare the reports and documentation needed for
- [FSSU Chart of Accounts](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/fssu-chart-of-accounts/) - > Presentation Slides > Link to chart of accounts
- [Enhanced Reporting Requirements (ERR) Webinar Training Video](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/enhanced-reporting-requirements-err-webinar-training-video/) - > Presentation Slides
- [Financial Reports for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/financial-reports-for-cc-schools/) - > Finance Sub-Committee financial reports checklist > Recommended Financial Reports Financial report to parents Under section 18 of the Education Act 1998, the school is required to provide a financial report to parents of students in the school. To comply with this requirement, we have created a recommended template for this report, see below. Where
- [Finance Sub-Committee for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/finance-sub-committee-for-cc-schools/) - > Finance Sub-committee function & terms of reference > Financial Governance Manual for the Board of Management and Finance Sub-Committee > Summary Financial Report
- [FSSU Guidelines](https://www.fssu.ie/post-primary/fssu-guidelines/)
- [Contact Us](https://www.fssu.ie/post-primary/contact-us/)
- [Contact us](https://www.fssu.ie/primary/contact-us/)
- [Payroll](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/payroll/) - > Presentation Slides
- [Enhanced Reporting Requirements Webinar Recording](https://www.fssu.ie/primary/training/training/enhanced-reporting-requirements-webinar-recording/) - This webinar covers what you need to know about ERR. We were joined by representatives from Revenue for a presentation and a Q&A session. Handouts > Presentation Slides > Financial Guideline on ERR For further details on ERR, please see here Webinar Recording
- [Guidelines](https://www.fssu.ie/primary/fssu-guidelines/)
- [School Management in C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/)
- [2024 External Accountants Webinar Recording](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/2024-external-accountants-webinar-recording/) - Preparation of Annual Financial School Accounts 2023/2024 The webinar covers new requirements for reporting for the 2023/2024 school year and also looks at enhancements to the online submission of accounts portal. Handouts Presentation Slides Guideline on Preparation & Submission of Accounts A Guide for Accountants/Auditors Webinar Recording
- [Legislative and Regulatory Framework](https://www.fssu.ie/primary/external-accountants-auditors/legislative-and-regulatory-framework/) - The legislative and regulatory framework governing schools in the Primary, Voluntary Secondary and Community and Comprehensive sectors can be summarised as follows: The Education Act 1998 provides a statutory basis for the education It sets out the rights and responsibilities for all involved in education. The Department of Education (DE) has the statutory responsibility to
- [Training Resources for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/training-resources-for-vs-schools/) - > Board of Management Webinar Recording & Slides > Newly Appointed Principals and Deputy Principals Training Video & Slides
- [Training Resources for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/training-resources-for-cc-schools/) - Newly Appointed Principals and Deputy Principals Training Video & Slides > See manuals
- [VAT Return of Trading Details (RTD)](https://www.fssu.ie/primary/training/fssu-training-videos/vat-return-of-trading-details-rtd/) - VAT Return of Trading Details (RTD) Video This session demonstrates how to complete a VAT RTD form on ROS. Click on the file below to view this session.
- [Charities Regulator](https://www.fssu.ie/primary/school-management/charities-regulation/) - Guidelines on Charities Regulator Charities Governance Code Register with the Charities Regulator Charities Regulator Annual Return
- [C&C Schools Training Resources](https://www.fssu.ie/post-primary/training/training-resources/training-resources-for-community-comprehensive-schools/)
- [Voluntary Secondary Schools Resources](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/)
- [School Management](https://www.fssu.ie/post-primary/school-management-info/)
- [New A/cs. Personnel Training Resources](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/) - The FSSU has developed a set of training video’s for new accounts secretaries and clerical officers working in the area of school finance in Voluntary Secondary schools and C&C schools. These videos are introductory videos to give you an overview of the different areas of school finance. All videos have presentation slides available for reference
- [Basic Financial Controls](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/basic-financial-controls/) - > Presentation Slides
- [Sitemap](https://www.fssu.ie/post-primary/sitemap/)
- [Sitemap](https://www.fssu.ie/primary/sitemap/)
- [School Payments Solutions](https://www.fssu.ie/school-payment-solutions/) - DES Press Release: The Department of Education & Skills and its education sector procurement hub, the Education Procurement Service (EPS), in conjunction with the Schools Procurement Unit (SPU), the Financial Support Services Unit (FSSU) and Education & Training Boards Ireland (ETBI), has established a framework of three market providers in order to provide payments solutions
- [Charities Regulator Annual Return](https://www.fssu.ie/primary/school-management/charities-regulator-annual-return/) - Overview As all charitable organisations are obliged to report on their financial activities. To facilitate schools, the FSSU shares the required financial information with the Charities Regulator. This information is pre-populated in the Charities Regulator’s annual report form for your school. Schools must review the information to ensure it is correct by 30 June each
- [School Admin. Personnel Training Webinar 2024 Resources for V.S. Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/school-admin-personnel-training-webinar-2024-resources-for-v-s-schools/) - Date held: 12th June 2024 > Agenda Employee Assistance Service (EAS) As mentioned in the closing address employees can avail of the Employee Assistance Service by registering here.The EAS provides advice to employees on a range of issues including wellbeing, legal, financial, bereavement, conflict, and mediation. Webinar Recordings Opening Address Delivered by Patricia Higgins, Assistant
- [Appointing an External Accountant](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/appointing-an-external-accountant/) - > Guidelines on appointing a school accountant Schools are recommended to firstly use the framework on the OGP website (Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial & Economic Services). Where a framework is not used, please use the template below. > Tender template for school accountant
- [Appointing an External Accountant](https://www.fssu.ie/post-primary/external-accountants-auditors/school-accounts/appointing-an-external-accountant/) - The following criteria are essential for the external accountant/auditor selected by the board: The external accountant/auditor selected must provide confirmation that their organisation is a member of a Prescribed Accountancy Body that comes within the supervisory remit of the Irish Auditing and Accounting Supervisory Authority (IAASA) A professional services delivery company, providing auditing and accountancy
- [Enhanced Reporting Requirements (ERR) Webinar Recording](https://www.fssu.ie/post-primary/training/enhanced-reporting-requirements-webinar-recording/) - Handouts > Presentation Slides > Financial Guideline on ERR for Primary Schools > Financial Guideline on ERR for Post Primary Schools Webinar Recording
- [Training Videos](https://www.fssu.ie/primary/training/fssu-training-videos/)
- [VAT/RCT-Accounting Aids](https://www.fssu.ie/primary/help/rct-vat/vat-rct-accounting-aids/) - A school must maintain a VAT & RCT file. Below is a list of supporting documents that must be kept on each file. Click below for a helpful sample excel sheet which you can record your VAT invoices and RCT payments which will assist with Revenue returns and accounting record. > VAT/RCT Worksheet VAT File An annual
- [Revenue for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/revenue-for-vs-schools/) - > Revenue Compliance – RCT, Reverse Charge VAT, PAYE/PRSI
- [OLCS for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/olcs-for-vs-schools/) - > Online Claims System Guidelines
- [Charities Regulator for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/charities-regulator-for-vs-schools/) - > Charities Regulator - Compliance
- [Financial Accounts for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/financial-accounts/) - > Preparation and Submission of Accounts and Timeline
- [Cookie Policy](https://www.fssu.ie/cookie-policy/) - The FSSU cookie policy details the use of cookies on fssu.ie website. FSSU may update this cookie policy from time to time to reflect any changes in technology or legislation affecting the way we use cookies and how you, as a user, can manage them. What is a cookie? A cookie is a small text
- [Enhanced Reporting Requirements Webinars](https://www.fssu.ie/primary/training/enhanced-reporting-requirements-webinars/) - Date: Tuesday 27th February at 11am-12pm and repeated at 7pm-8pm From the 1st of January 2024, Revenue now require employers to report details of certain non-taxable payments made to employees and directors. This is known as Enhanced Reporting Requirements (ERR). This webinar will cover what you need to know about ERR. We will be joined by
- [BOM Webinar](https://www.fssu.ie/primary/training/bom-webinar-recording/) - To support boards of management, and particularly those new to boards since December 2023, the FSSU hosted a training webinar covering the financial duties of boards. Please see recording of webinar below. Handouts Please find slides here
- [External Accountants Training Resources](https://www.fssu.ie/post-primary/training/external-accountants-training/) - 2022 Webinar: Online Submission of School Accounts 2021/2022 (Date held: 14/09/2022) 2021 Webinar: Online Submission of School Accounts 2020/2021 (Date held: 15/09/2021) 2020 Webinar 1 : Introduction to the Online Submission of Financial School Accounts 2019/20 Webinar 2: Update to the Online Submission of Financial School Accounts 2019/20
- [Training](https://www.fssu.ie/post-primary/training/)
- [Pension Overview for C&C Schools](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/pension-overview/) - > Presentation Slides
- [Accounting & Book-Keeping Terms](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/accounting-book-keeping-terms/) - > Presentation Slides > Accounting Abbreviations Explained
- [Month-End Process](https://www.fssu.ie/post-primary/training/training-resources-for-new-accounts-personnel/month-end-process/) - > Presentation Slides
- [FSSU COVID-19 Updates](https://www.fssu.ie/fssu-covid-19-updates/) - > Primary Section COVID 19 Updates > Post Primary Section COVID 19 Updates
- [2022 External Accountants Webinar Recording](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/2022-external-accountants-webinar-recording/) - Date Held: 14/09/2022 The webinar covers new requirements for reporting for the 2021/2022 school year and also looks at enhancements to the online submission of accounts portal. Handouts > Presentation Slides > Guideline on Preparation & Submission of accounts Webinar Recording
- [Training Resources for External Accountants](https://www.fssu.ie/post-primary/training/training-resources/training-resources-for-external-accountants/) - 2022 Webinar: Online Submission of School Accounts 2021/2022 (Date held: 14/09/2022) 2021 Webinar: Online Submission of School Accounts 2020/2021 (Date held: 15/09/2021) 2020 Webinar 1 : Introduction to the Online Submission of Financial School Accounts 2019/20 Webinar 2: Update to the Online Submission of Financial School Accounts 2019/20
- [2021 External Accountants Webinar Recording](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/2021-external-accountants-webinar-recording/) - This webinar covers enhancements to the online submission of accounts portal and reporting changes for Annual Financial School Accounts 2020/2021. > Presentation Slides > Questions & Answers Watch Webinar Recording: Click play on the video below to watch the webinar recording.
- [2020 External Accountants Webinar Recording-Update to Online Submission](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/external-accountants-webinar-recording-update-to-online-submision/) - (Date held: 26/11/2020) This webinar covered an update to the Online Submission of Accounts and Financial Accounting issues specific to the school sector. (Date: 26/11/2020) > Presentation slides > Question & Answers Watch Webinar Recording: Click play on the video below to watch the webinar recording.
- [2020 External Accountants Webinar Recording -Intro](https://www.fssu.ie/post-primary/external-accountants-auditors/training/training-resources/intro-online-submission/) - (Date held: 25/11/2020) Introduction to the Online Submission of Annual Financial School Accounts 2020 This webinar covered an introduction to the Financial Support Services Unit, Online Submission of Accounts and Financial Accounting issues specific to the school sector. (Date: 25/11/2020) > Presentation slides > Question & Answers Watch Webinar Recording: Click play on the video
- [Board of Management Accounts Authorisation Letter](https://www.fssu.ie/primary/external-accountants-auditors/school-accounts-submission/board-of-management-accounts-authorisation-letter/) - The BOM accounts authorisation letter is to be completed by the board of management which will allow the external accountant/auditor to file data to the online portal which is required from boards of management by the Charities Regulator and the Central Statistics Office. **Please note this letter does not need to be submitted to the
- [Legislation for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/legislation-for-cc-schools/) - The legislative and regulatory framework governing schools in the Primary, Voluntary Secondary and Community and Comprehensive sectors can be summarised as follows: The Education Act 1998 provides a statutory basis for the education It sets out the rights and responsibilities for all involved in education. The Department of Education (DE) has the statutory responsibility to
- [Legislation for VS Schools](https://www.fssu.ie/post-primary/school-management-info/school-management/legislation-for-vs-schools/) - The legislative and regulatory framework governing schools in the Primary, Voluntary Secondary and Community and Comprehensive sectors can be summarised as follows: The Education Act 1998 provides a statutory basis for the education It sets out the rights and responsibilities for all involved in education. The Department of Education (DE) has the statutory responsibility to
- [Training Resources](https://www.fssu.ie/primary/training/training-resources/) - Training Resources The main function of the FSSU is to provide a support mechanism which will enable school management to comply with Section 18 of the Education Act 1998. The FSSU provides a wide range of templates, training videos and live webinars focused on a school’s finance which will be of benefit to all schools.
- [School Admin. Personnel Training Webinar 2022 Resources for V.S. Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/school-admin-personnel-training-webinar-2022-recording-for-vs-schools/) - Date held: 15th June 2022 > Training Leaflet Webinar Recordings Opening Address Louise McNamara, Director, FSSU Preparing for the Finance Subcommittee Meeting Delivered by Eileen Ahern, Accountant, FSSU This session provides guidance on how to prepare reports and documentation for the Finance Subcommittee Meeting. > Presentation Slides > Guide on Preparing Month End Reports &
- [Revenue for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/revenue-for-cc-schools/) - > Revenue Compliance Guidelines
- [Online Claims Systems for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/online-claims-systems-for-cc-schools/) - > Online Claims Systems Guidelines
- [Financial Accounts for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/financial-accounts-for-cc-schools/) - > Preparation and Submission of Annual Financial Accounts Guidelines
- [Charities Regulator for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/charities-regulator-for-cc-schools/) - > Charities Regulator - Compliance
- [The BOM & School Finance for C&C Schools](https://www.fssu.ie/post-primary/school-management-info/school-management-in-community-comprehensive-schools/the-bom-school-finance-for-cc-schools/) - > The Board of Management and School Finance > The Board of Management the School Principal and Finance
- [Register with the Charities Regulator](https://www.fssu.ie/primary/school-management/charities-regulation/register-with-the-charities-regulator/) - The Charities Act 2009 requires all schools to register as charities with the Charities Regulator. The Charities Regulator encourages all schools to submit their application as soon as possible. How to Register Go to the Charities Regulator Website Create a new user account known as ‘MyAccount’ by selecting the “Log In” button Click on the
- [Guidelines on Charities Regulation](https://www.fssu.ie/primary/school-management/charities-regulation/guidelines-on-charities-regulation/)
- [FSSU Monthly Template - Transferring Balances](https://www.fssu.ie/primary/training/fssu-training-videos/template-transfer-from-one-year-to-the-next/) - FSSU Monthly Template - Transferring Balances This session demonstrates how to transfer data from one year to the next on our FSSU Template. Please click on the file below to view this session (Please note: You will be asked to register your details to view this recording).
- [Training Webinar for External Accountants](https://www.fssu.ie/primary/training/training-events/) - External Accountants Training Webinar Recording & Slides 2021 Online Submission of School Accounts 2020/2021 (Date held: 15/09/2021) View webinar recording & slides 2020 Webinar 1 : Introduction to the Online Submission of Financial School Accounts 2019/20 (Date held: 25/11/2020) View webinar recording & slides Webinar 2: Update to the Online Submission of Financial School
- [School Admin. Personnel Training Webinar Recording for VS Schools](https://www.fssu.ie/post-primary/training/training-resources/training-resources-voluntary-secondary-schools/school-admin-personnel-training-webinar-recording-for-vs-schools/) - Date held: 16th June 2021 > Webinar Agenda Webinar Recordings Opening Address Bernadette Kinsella, Assistant General Secretary, JMB Payroll Processing and Procedures Delivered by Eileen Ahern, Accountant, FSSU This session provides an overview of the PAYE system. It covered the different payroll taxes and how they are calculated. It also includes the recommended controls schools
- [Training video on "Completing the SEC Claim Forms"](https://www.fssu.ie/post-primary/training/training-resources/sec-claim-process-training-video/) - > Download Presentation Click on the play button to watch the video
- [Privacy Policy](https://www.fssu.ie/primary/privacy-policy/) - General Statement This policy establishes how the Financial Support Services Unit (FSSU) will use information we gather about you from your visit to our website and by using the services provided by the FSSU. The privacy of our customers is of utmost importance to us. We fully respect your right to privacy, and will not
- [Eolas](https://www.fssu.ie/primary/eolas/) - Stair agus bunús an tAonaid um Sheirbhísí Tacaíochta Airgeadais (FSSU) Faoi Alt 18 den Acht Oideachais, 1998, ceanglaítear ar Bhord Bainistíochta scoile cuntais a choimeád ar an ioncam agus ar an gcaiteachas go léir. Ceanglaítear freisin ar an mBord a chinntiú go ndéanfar na cuntais a iniúchadh nó a dheimhniú de réir an chleachtais cuntasaíochta
- [November Leaving Cert Payment Arrangements for Exam Aides etc.](https://www.fssu.ie/post-primary/november-leaving-cert-payment-arrangements-for-exam-aides-etc/) - State Examinations Commission Circulars Payment Arrangements for Exam Aides, Superintendents and other additional Leaving Cert costs > Circular S20/20 Guidance for Schools to conduct the Examinations > Circular S21/20
- [Update to the Online Submission of School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/training/training-resources/update-to-the-online-submission-of-school-accounts/) - This webinar covered an update to the Online Submission of Accounts and Financial Accounting issues specific to the school sector. (Date: 26/11/2020) > Presentation slides > Question & Answers Watch Webinar Recording: Click play on the video below to watch the webinar recording.
- [Introduction to the Online Submission of Annual Financial School Accounts](https://www.fssu.ie/primary/external-accountants-auditors/training/training-resources/introduction-to-the-online-submission-of-annual-financial-school-accounts/) - Introduction to the Online Submission of Annual Financial School Accounts This webinar covered an introduction to the Financial Support Services Unit, Online Submission of Accounts and Financial Accounting issues specific to the school sector. (Date: 25/11/2020) > Presentation slides > Question & Answers Watch Webinar Recording: Click play on the video below to watch the
- [External Accountants Webinar Recording & Slides](https://www.fssu.ie/primary/external-accountants-auditors/external-accountants-webinar-recording-slides/) - External Accountants Training Webinar Recording & Slides Introduction to the Online Submission of Annual Financial School Accounts 2019/2020 (Date held: 25/11/2020) > View webinar recording & slides
- [Financial Management Training for Finance Subcommittees in C&C Schools](https://www.fssu.ie/financial-management-training-for-finance-subcommittees-in-cc-schools/) - Date: Wednesday November 11th Time: 7pm to 8.15pm The school year 2019/2020 is the first year that boards of management of Community & Comprehensive Schools will submit their annual accounts to the Department of Education, through the FSSU. The annual accounts must be submitted by the 28th February 2021. The FSSU is running a webinar
- [Statement of Account](https://www.fssu.ie/primary/training/fssu-training-videos/how-to-view-a-return-in-statement-of-account/) - Accept a statement in Statement of Account https://www.youtube.com/watch?v=v68ZdnuT1f8
- [School Administration Personnel Training 2019 - Presentations](https://www.fssu.ie/post-primary/training/school-administration-personnel-training/school-administration-personnel-training-2019-presentations/) - The following workshops were presented: Revenue Compliance Workshop Presenters: Lorraine Guinan, FSSU This workshop covered the latest Payroll, RCT and VAT issues. > Download presentation Sage 50 Workshop Presenters: Breda Murphy, & Eileen Ahern, FSSU This workshop focused on Month End Reporting and Bank Feeds. > Download presentation Communications Workshop Presenter: Bernadette Kinsella, JMB, Assistant
- [School Administration Personnel Training 2018 - Presentations](https://www.fssu.ie/post-primary/training/school-administration-personnel-training/school-administration-personnel-training-2018-presentations/) - The following workshops were presented: PAYE Modernisation Workshop Presenters: Sinead Sweeney, Ruth Kennedy & David Hanlon, Revenue Commissioners This workshop was presented by the Revenue Commissioners on the upcoming PAYE Modernisation and how it impacted on employers and employees. > Download presentation Sage 50 Workshop Presenters: Breda Murphy, & Kathleen Moloney, FSSU This workshop focused on
- [School Administration Personnel Training 2017 - Presentations](https://www.fssu.ie/post-primary/training/school-administration-personnel-training/school-administration-personnel-training-2017-presentations/) - The following workshops were presented: Data Protection Workshop Presenter: Bernadette Kinsella, JMB, Assistant General Secretary Data Protection Presentation For more info on Data Protection see http://www.dataprotectionschools.ie/ Sage 50 Workshop Presenters: Anna Brennan, Breda Murphy, & Kathleen Moloney, JMB Frequently asked questions on Sage 50
- [How to Register for ROS](https://www.fssu.ie/primary/training/fssu-training-videos/how-to-register-for-ros-2/) - How to Register for ROS - Step 1 (Apply for your RAN) How to Register for ROS - Step 2 (Apply for a digital certificate) How to Register for ROS - Step 3 (Download and Save your Digital Certificate)
- [How to Register for ROS](https://www.fssu.ie/primary/training/fssu-training-videos/how-to-register-for-ros/) - How to Register for ROS - Step 1 (Apply for your RAN) How to Register for ROS - Step 2 (Apply for a digital certificate) How to Register for ROS - Step 3 (Download and Save your Digital Certificate)
- [Statement of Account](https://www.fssu.ie/primary/training/fssu-training-videos/statement-of-account/) - How to view a return in Statement of Account https://youtu.be/G_FUuQTh6rU How to accept a statement in Statement of Account https://youtu.be/gB9yJM5O9Fk
- [Disclaimer](https://www.fssu.ie/primary/disclaimer/) - Whilst every effort has been made to ensure the accuracy of the information/materials contained on this website www.fssu.ie, the Financial Support Services Unit (FSSU) assumes no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided on this website and do not accept
- [Accessibility](https://www.fssu.ie/accessibility/) - Accessibility This website follows guidelines on accessibility set out by the W3C (the World Wide Web Consortium). The W3C WAI (Web Accessibility Initiative) produces accessibility guidelines that are an internationally recognised benchmark of accessibility. In designing this site, we have endeavoured to meet the WAI's Web Content Accessibility Guidelines (WCAG) 2.0 requirements (success criteria) and
- [FSSU Online Training Videos](https://www.fssu.ie/primary/training/fssu-training-videos/fssu-online-training-videos/)
- [Services](https://www.fssu.ie/post-primary/about-us/services/) - Our Services The Financial Support Services Unit is responsible for setting up a framework of financial management, accountability and control for all schools in the Voluntary sector. Schools in the Community and Comprehensive sector will come within the remit of the FSSU from January 2018. This is carried out through the following: School Accounts Standardisation
- [RSS Feed](https://www.fssu.ie/post-primary/rss-feed/) - RSS Feed RSS stands for Really Simple Syndication and it is a very effective way of keeping up-to-date with the latest information on the fssu.ie website. RSS will tell you when new content has been added. How do I use RSS? Select which feed you wish to subscribe to from the links below, click on
- [RSS Feed](https://www.fssu.ie/primary/rss-feed/) - RSS Feed RSS stands for Really Simple Syndication and it is a very effective way of keeping up-to-date with the latest information on the fssu.ie website. RSS will tell you when new content has been added. How do I use RSS? Select which feed you wish to subscribe to from the links below, click on
- [FAQs - Section C](https://www.fssu.ie/faqs-section-c/)
- [Completing VAT 3 RTD](https://www.fssu.ie/completing-vat-3-rtd/) - Completing the VAT 3 RTD Return of Trader Details
- [Services](https://www.fssu.ie/primary/about-us/services/) - The Financial Support Services Unit is responsible for setting up a framework of financial management, accountability and control for all schools in the primary school sector.
- [Search](https://www.fssu.ie/post-primary/search/)
- [Email Disclaimer](https://www.fssu.ie/email-disclaimer/) - Email Disclaimer This message and any attachments are intended only for the use and attention of the person(s) to whom it is addressed. Note that the information contained in this email and in any attachments is confidential and may be subject to privilege. Any information consisting of expressions of opinion about an identifiable
- [Terms of Use](https://www.fssu.ie/primary/terms-of-use/)
- [Links](https://www.fssu.ie/primary/links/)
- [Disclaimer](https://www.fssu.ie/post-primary/disclaimer/) - Whilst every effort has been made to ensure the accuracy of the information/materials contained on this website www.fssu.ie, the Financial Support Services Unit (FSSU) assumes no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided on this website and do not accept

## Circulars - Post-Primary

- [Caretakers, School Secretaries & Bus Escorts](https://www.fssu.ie/post-primary/circulars/payroll/caretakers-clerical-officersschool-secretaries/)
- [Grant Circulars](https://www.fssu.ie/post-primary/circulars/grants/)
- [State Examinations Circulars](https://www.fssu.ie/post-primary/circulars/state-examinations-circulars/)
- [Summer Work Scheme Circulars](https://www.fssu.ie/post-primary/circulars/summer-work-scheme/)
- [Motor Rates/Subsistence Circulars](https://www.fssu.ie/post-primary/circulars/motor-rates/)
- [All staff](https://www.fssu.ie/post-primary/circulars/payroll/all-staff/)
- [Adult Education Circulars](https://www.fssu.ie/post-primary/circulars/adult-education/)
- [Water Charges Circulars](https://www.fssu.ie/post-primary/circulars/water-charges/)
- [Tendering Circulars](https://www.fssu.ie/post-primary/circulars/tendering/)
- [Supervision & Substitution Circulars](https://www.fssu.ie/post-primary/circulars/supervision-substitution/)
- [School Tours Circulars](https://www.fssu.ie/post-primary/circulars/school-tours/)
- [Schemes for Staff Circulars](https://www.fssu.ie/post-primary/circulars/schemes/)
- [Exam Aides & SuperIntendants](https://www.fssu.ie/post-primary/circulars/payroll/exam-aides-superintendants/)
- [Payroll Circulars](https://www.fssu.ie/post-primary/circulars/payroll/)
- [OLCS Circulars](https://www.fssu.ie/post-primary/circulars/olcs/)
- [Fees Circulars](https://www.fssu.ie/post-primary/circulars/fees/)
- [Covid-19 Circulars](https://www.fssu.ie/post-primary/circulars/covid-19/)
- [FSSU Circulars](https://www.fssu.ie/post-primary/circulars/fssu/)
- [Building Projects Circulars](https://www.fssu.ie/post-primary/circulars/building-projects/)

## Circulars - Primary

- [Grants](https://www.fssu.ie/primary/boards-of-management/circulars/grants/)
- [Payroll & Pay Rates](https://www.fssu.ie/primary/boards-of-management/circulars/payroll-pay-rates/)
- [Roll Out of FSSU Primary](https://www.fssu.ie/primary/boards-of-management/circulars/roll-fssu-primary/)
- [Building Projects](https://www.fssu.ie/primary/boards-of-management/circulars/building-projects/)
- [Motor Rates](https://www.fssu.ie/primary/boards-of-management/circulars/motor-rates/)
- [OLCS](https://www.fssu.ie/primary/boards-of-management/circulars/olcs/)
- [Water Charges](https://www.fssu.ie/primary/boards-of-management/circulars/water-charges/)
- [Schemes for Staff](https://www.fssu.ie/primary/boards-of-management/circulars/schemes-for-staff/)
- [Tendering](https://www.fssu.ie/primary/boards-of-management/circulars/tendering/)

## Guidelines - Post-Primary

- [Budget Guidelines](https://www.fssu.ie/post-primary/guidelines/budgeting/)
- [RCT & VAT Guidelines](https://www.fssu.ie/post-primary/guidelines/rct-vat/)
- [Travel & Subsistence Guidelines](https://www.fssu.ie/post-primary/guidelines/motor-rates-travel-subsistence/)
- [Interview & Selection Committee Guidelines](https://www.fssu.ie/post-primary/guidelines/interview-and-selection-committees/)
- [Charities Regulator Guidelines](https://www.fssu.ie/post-primary/guidelines/charities-regulator/)
- [Accountants / Auditors Guidelines](https://www.fssu.ie/post-primary/guidelines/external-accountants-auditors/)
- [Brightbooks Guidelines](https://www.fssu.ie/post-primary/guidelines/surf-accounts/)
- [Sage 50 Accounts Guidelines](https://www.fssu.ie/post-primary/guidelines/sage-50-accounts/)
- [Pension](https://www.fssu.ie/post-primary/guidelines/payroll/pension-levy-prd/)
- [Grants Guidelines](https://www.fssu.ie/post-primary/guidelines/grants/)
- [Brexit Guidelines](https://www.fssu.ie/post-primary/guidelines/brexit/)
- [After School Study Guidelines](https://www.fssu.ie/post-primary/guidelines/after-school-study/)
- [Sports Complexes Guidelines](https://www.fssu.ie/post-primary/guidelines/sports-complexes/)
- [Remote Working Guidelines](https://www.fssu.ie/post-primary/guidelines/remote-working/)
- [Fixed Assets Guidelines](https://www.fssu.ie/post-primary/guidelines/fixed-asset-register/)
- [COVID-19 Guidelines](https://www.fssu.ie/post-primary/guidelines/covid-19-financial-guidelines/) - Review of Contract of Services during the COVID period Financial Guideline 2019/2020-40 Update to Payments to Employees over the COVID period Financial Guideline 2019/2020-39 Update to COVID-19 Payments Financial Guideline 2019/2020-36 COVID-19 Refund Scheme Financial Guideline 2019/2020-35 School Closures due to COVID-19 FSSU Guidance Note
- [Finance Sub-Committee Guidelines](https://www.fssu.ie/post-primary/guidelines/finance-sub-committee/)
- [Payroll](https://www.fssu.ie/post-primary/guidelines/payroll/) - COVID-19 Refund Scheme

## Guidelines - Primary

- [Payroll Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/payroll/)
- [Grant Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/grants/)
- [Budgeting Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/budgeting/)
- [Banking Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/electronic-banking-2/)
- [Travel & Subsistence Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/travel-subsistence/)
- [Charities Regulator Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/charities-regulator/)
- [Accounts Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/accounts/)
- [Accountants Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/accountants/)
- [Revenue Commissioners Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/revenue-commissioners/)
- [Remote Working Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/remote-working/)
- [Parents’ Association Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/parents-association/)
- [Online Claims System (OLCS) Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/online-claims-system-olcs/)
- [Independent Assessors Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/independent-assessors/)
- [Covid-19 Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/covid-19/)
- [General Payroll](https://www.fssu.ie/primary/boards-of-management/guidelines/general-payroll/)
- [COVID-19](https://www.fssu.ie/primary/boards-of-management/guidelines/covid-19-2/)
- [Revenue Guidelines](https://www.fssu.ie/primary/boards-of-management/guidelines/7182-2/)
- [Ancillary / Cleaners](https://www.fssu.ie/primary/boards-of-management/guidelines/test/)

## Topics

- [Adult Education](https://www.fssu.ie/post-primary/topics/adult-education/) - Overview Adult Education programmes are currently provided in a number of schools. The board must put in place appropriate procedures and controls to ensure that such courses are operated to the extent that the activity is self-financing. Financial Controls A separate bank account must be established for the Adult Education programme. Cheques/online payments must be
- [Sage 50 Accounts](https://www.fssu.ie/post-primary/topics/sage-50-accounts/) - Current Topics Recent Sage webinars New Users Training Video Standardising the chart of accounts August Budget Import Process for new Financial Year-Short Video
- [Setting up Sage 50](https://www.fssu.ie/post-primary/topics/sage-50-accounts/upgrading-to-sage-50cloud/) - > Upgrading Sage 50 & Setting up Remote Data Access
- [The Year End](https://www.fssu.ie/post-primary/topics/sage-50-accounts/year-end/)
- [Installing Sage on another PC](https://www.fssu.ie/post-primary/topics/sage-50-accounts/installing-sage-again/) - Installing Sage 50 on another PC > View installation steps Setting up Sage 50 The monthly reports below are required to be copied to your PC in order to have them available in Sage 50. Monthly Reports Right click on reports and select "Save link as or "Save target as" Note: use Google Chrome or Firefox
- [Remote Data Access](https://www.fssu.ie/post-primary/topics/sage-50-accounts/remote-data-access/) - > Setting up Remote Data Access > Accessing a Company remotely using remote data access (setting up Sage 50 on an additional laptop/PC)
- [Attendance Grant](https://www.fssu.ie/post-primary/topics/grants/attendance-campaign-support-grant/) - Overview The Attendance Grant is a once-off payment grant to promote regular school attendance of children and young people in schools. The grant was paid to schools in December 2025. Schools are best placed to understand the needs of their own community and identify how best to address those needs at a local level. Therefore,
- [Balance Sheet](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/balance-sheet/) - Date: 29/03/2022 This webinar focuses on recording capital grants and expenditure. > Presentation Slides Previous Webinar on Balance Sheet Date: 05/06/2020 An Overview of the Balance Sheet An overview of the Balance Sheet Recording VAT & RCT Using Control accounts Recording Petty Cash and Visa transactions Watch video Download Presentation Slides
- [Overdrafts, Borrowing & Leasing](https://www.fssu.ie/post-primary/topics/banking/bank-overdrafts-other-borrowing-leasing/) - Overview Loans/overdrafts and leasing or other forms of debts must be approved by the patron/trustee. Loans and overdrafts should be avoided except for limited periods and where the board of management is satisfied that the overdraft/loan can be cleared by the board of management in a reasonable timeframe. No loan or overdraft should be entered
- [Salary Rates](https://www.fssu.ie/post-primary/topics/payroll/guidelines-on-payroll/salary-rates/)
- [Introduction to Sage](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/new-users-to-sage/introduction-to-sage/) - 2024 Training Video > PowerPoint Slides > Sage Manual
- [Charities Regulator Annual Report](https://www.fssu.ie/post-primary/topics/charities-regulator/charities-regulator-annual-return-request/) - Overview As all charitable organisations are obliged to report on their financial activities. To facilitate schools, the FSSU shares the required financial information with the Charities Regulator. This information is pre-populated in the Charities Regulator’s annual report form for your school. Schools must review the information to ensure it is correct by 30th June each
- [(ERR) Revenue Enhanced Reporting Requirements](https://www.fssu.ie/post-primary/topics/payroll/revenue-enhanced-reporting-requirements-err/) - The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and board of management members. Reporting the details of these expenses and benefits commenced on 1 January 2024. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This submission
- [Bus Escorts](https://www.fssu.ie/post-primary/topics/payroll/payments/bus-escorts/) - If you have a query that is not addressed in these FAQs, please email us at info@fssu.ie
- [2026 Videos](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/videos-by-year/2026-videos/) - Webinar 1: Understanding the Income & Expenditure Report Date Held: Thursday 12th February 2026 This webinar focused on understanding the income and expenditure report, how to ensure it is accurate at the month end, watch for capital grant or expenses, watch for grants paid in advance and ringfenced grants that can throw out the overall
- [Webinar Training on Sage](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/webinar-training/) - Recent Webinars Watch Back On-Demand Videos - (Incl. New User Videos) Short Demo Videos on Key Topics
- [Payroll - General](https://www.fssu.ie/post-primary/topics/payroll/guidelines-on-payroll/payroll-general/)
- [Contact the Charities Regulator](https://www.fssu.ie/post-primary/topics/charities-regulator/contact-the-charities-regulator/) - The Charites Regulator’s customer service team can be contacted in the follow ways: Helpline: (01) 633 1500 (available 10am-1pm Monday to Friday). Query Form on the website Email: info@charitiesregulator.ie Website: charitiesregulator.ie
- [Salaries for school secretaries previously funded under Ancillary grant funding](https://www.fssu.ie/post-primary/topics/payroll/salaries-for-school-secretaries-previously-funded-under-ancillary-grant-funding/) - Guideline Financial Guideline 2021/2022 - 36 Mid-term/Christmas/Easter Holiday Pay Arrangements Guidance from the Dept. of Education Templates Annual Leave Calculator for Secretaries Laid Off Over Holidays Calculation of Whole Time Equivalent for the purpose of working out annual leave entitlements Circulars Circular 0061/2026 Circular 0010/2026 Circular 0055/2025 Circular 0020/2025 Circular 0078/2024 Circular 0048/2024 Circular 0038/2024
- [Bank Feeds](https://www.fssu.ie/post-primary/topics/sage-50-accounts/bank-feeds-2/) - > Watch video on the Bank Feeds module Bank Feeds for version 28 and earlier > Quick reference guide to Bank Feeds > Bank Feeds Webinar Recording
- [Upgrade your Version](https://www.fssu.ie/post-primary/topics/sage-50-accounts/sage-version/) - Upgrading to the latest version Where Sage 50 is on your server, please ensure the server is upgraded with the new version first. Where Sage 50 is on your laptop or PC only, proceed with the upgrade as normal. > Steps on upgrading to the latest version
- [Internal Financial Controls](https://www.fssu.ie/post-primary/topics/accounting-procedures/) - Internal Financial Controls Manual Internal Financial Controls Manual for schools is meant as a reference document of best practice which may be consulted by school management for guidance on all aspects of finance which impinge on the operation of the school. The checklists in this manual are applicable to all areas of the school’s operations
- [Budget Templates - C&C Schools](https://www.fssu.ie/post-primary/topics/budgeting/budget-templates/budget-templates-cc-schools/) - In accordance with the Governance Manual for Community & Comprehensive Schools, the Board of Management are advised to prepare an annual budget each year. The school budget must be submitted to the Department of Education and Youth before the 30th of June. Note: The budget templates have been updated to account for the recently announced
- [Guidelines on School Grants](https://www.fssu.ie/post-primary/topics/grants/guidelines-on-school-grants/)
- [C&C Schools-List of Grants](https://www.fssu.ie/post-primary/topics/grants/grants-for-community-comprehensive-schools/) - > School Grants 2026/2027 Guideline > School Grants 2025/2026 Guideline > School Grants 2024/2025 Guideline > School Grants 2023/2024 Guideline 2026/2027 Grants payable to Community & Comprehensive Schools The timelines of payments indicated below are subject to change. Calculation of grants: You can calculate your expected grant income for the school year using the FSSU
- [School Summer Programme](https://www.fssu.ie/post-primary/topics/grants/school-summer-programme/) - The Summer Programme aims to ensure that pupils with the most complex special educational needs should have access to a school-based programme. All participating Post Primary schools taking part in the Summer Programme 2026 will receive a non-pay grant of €30 per pupil per week, to be paid in October 2026. The school’s external accountant
- [Special Class Grants](https://www.fssu.ie/post-primary/topics/grants/special-class-grants/) - Background: Special classes are dedicated classes within mainstream schools for students with special educational needs (SEN). These classes typically have smaller numbers and more support. The NCSE (National Council for Special Education) provides the necessary resources (like teaching staff, special needs assistants, and training) for these classes. These classes exist within a "continuum of educational
- [Drama, Film and Theatre Studies Grant](https://www.fssu.ie/post-primary/topics/grants/senior-cycle-redevelopment/) - Annual Implementation Support Grant All Phase One schools in the free education scheme will be provided with an annual Drama, Film, and Theatre Studies Implementation Support grant of €50 per student to support engagement with the new subject in the 2025/26 school year. The grant provided is to be used by schools to support students
- [Circulars on School Grants](https://www.fssu.ie/post-primary/topics/grants/circulars-on-school-grants/)
- [Voluntary Sec. Schools Grants List](https://www.fssu.ie/post-primary/topics/grants/grants-for-voluntary-secondary-schools/) - > School Grants 2026/2027 Guideline > School Grants 2025/2026 Guideline > School Grants 2024/2025 Guideline > School Grants 2023/2024 Guideline 2026/2027 Grants payable to Non-Fee Paying Voluntary Secondary Schools The timelines of payments indicated below are subject to change. Calculation of Grants: You can calculate your expected grant income for the school year using the
- [Budget Templates-Voluntary Secondary Schools](https://www.fssu.ie/post-primary/topics/budgeting/budget-templates/budget-templates-voluntary-secondary-schools/) - In accordance with the Articles of Management schools are required to prepare an annual budget each year and following agreement by the Board of Management to submit it to the school’s patron/trustees for approval. In general, this process should be completed by the end of May and the budget entered on the school accounts system.
- [Free Schoolbooks and Admin Grant](https://www.fssu.ie/post-primary/topics/grants/schoolbooks-scheme-grant-and-administration-support-grant/) - School Year 2026/2027 Free Schoolbooks Grant and Administration Support Grant: For pupils enrolled in junior cycle years in the 2026/2027 school year: €309 per pupil. For pupils enrolled in transition year in the 2026/2027 school year: €142 per pupil. For pupils enrolled in senior cycle (5th & 6th year, including LCA 1&2) in the 2026/2027
- [Budget Overview](https://www.fssu.ie/post-primary/topics/budgeting/budget-overview/) - Getting started To begin you will need the following: Final accounts for previous years Year to date accounts Expected pupil enrolment numbers Plans /goals for coming year Income Begin with revenue – determine total resources available and identify all revenue sources. Department of Education Grants Other State Income School Generated income Other income to fund
- [VAT Compensation Scheme](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-compensation-scheme/) - The Government Budget 2018 introduced the Charities VAT Compensation Scheme. Under the scheme, schools as charities may be able to reclaim some element of their VAT costs arising in 2025 based on the level of non-public funding they receive. Schools must exclude income and expenditure from canteens and tuck shops. The fund for the scheme
- [Understanding Prepayments](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/prepayments/) - Presentation Slides Date Held: 14.04.26
- [Understanding Prepayments](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/prepayments/) - Presentation Slides Date Held: 16.04.26
- [Accounting for Income Received in Advance](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/income-in-advance/) - Presentation Slides Calculation of unspent grants template FSSU Chart of Accounts 25/26 Date Held: 14/04/26
- [Accounting for Grants Received in Advance](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/grants-received-in-advance/) - Presentation Slides Calculation of unspent grants template FSSU Chart of Accounts 25/26 Date Held: 14/04/26
- [Accounting for Grants Received in Advance](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/accounting-for-school-grants-received-in-advance/) - Presentation Slides Quick Reference Guide - Calculating Grants received in advance Calculation of unspent grants template Date Held: 16/04/26
- [Accounting for Income Received In Advance](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/school-income-received-in-advance/) - Presentation Slides Quick Reference Guide - School Income received in advance Date Held: 16/04/26
- [Email Impersonation Scam](https://www.fssu.ie/post-primary/topics/miscellaneous/email-impersonation-scam/) - A number of schools have recently reported receiving sophisticated scam emails that appear to come from the Principal or other staff members. Please see guidance note below which outlines what to look out for and the steps schools should take to protect themselves. We would strongly recommend that this guidance is shared with all relevant
- [Income in Advance and Prepayments](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/income-in-advance-and-prepayments/) - Webinar Overview This webinar focused on accounting for grants received in advance, income received in advance and prepayments. Webinar Handouts Presentation Slides FSSU Chart of Accounts 25/26 Final accuracy checklist-BOM Monthly Reports Quick Reference Guide - School Income received in advance Quick Reference Guide - Calculating Grants received in advance Calculation of unspent grants template
- [On-Demand Videos](https://www.fssu.ie/post-primary/topics/brightbooks/training-brightbooks/on-demand-videos/) - New Users Finalising the Year End Income in Advance&Prepayments
- [Payments to State Exam Personnel](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-state-exam-personnel/) - Circulars SEC Circular: Oral Exams for Leaving Cert 2026 Guidelines Guideline 35-25 Additional Resources and Payment Arrangements for School Appointed Personnel for State Examinations 2026 Processing the Payments > Info on PRSI, USC etc. > Revenue eBrief My future fund employer contribution cost The SEC will refund to schools the employer contribution for those automatically
- [Short Demonstration Videos on Key Topics](https://www.fssu.ie/post-primary/topics/brightbooks/training-brightbooks/short-demonstration-video-for-key-topics/) - Importing the Budget into Surf Standardising the Chart of Accounts
- [State Examination Guidelines](https://www.fssu.ie/post-primary/topics/state-examinations/state-examination-guidelines/)
- [Income in Advance and Prepayments](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/income-in-advance-and-prepayments/) - Webinar Overview This webinar focused on accounting for grants received in advance, income received in advance and prepayments. Webinar Handouts Presentation Slides Calculation of unspent grants template Final accuracy checklist - BOM Monthly Reports FSSU Chart of Accounts 25/26 Webinar Recording Date Held: 14/04/26
- [On-Demand Videos](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/webinar-training/on-demand-videos/) - Introduction to Sage Demo for New Users Year End New Financial Year Income in Advance & Prepayments Previous Videos BOM Income & Expen. Account (Part 1) BOM Income & Expen. Account (Part 2) Recording Journal Entries in Sage 50 Board of Management Balance Sheet Monthly Board of Management Reporting Sage 50cloud Accounts
- [Year End in BrightBooks](https://www.fssu.ie/post-primary/topics/brightbooks/year-end/) - > Year End Accounts Preparation Checklist > Watch videos on the Year End > Download Guideline on Year End in Brighbooks > Accounting for Unspent Grants Worksheet at 31st August 2026
- [Understanding the Income & Expenditure Report](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/understanding-the-income-expenditure-report/) - Webinar Overview This webinar focused on understanding the income and expenditure report, how to ensure it is accurate at the month end, watch for capital grant or expenses, watch for grants paid in advance and ringfenced grants that can throw out the overall surplus/deficit. Webinar Handouts Presentation Slides Accounting for Unspent Grants Worksheet Financial Guideline
- [Understanding the Income & Expenditure Report](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bom-income-expenditure-account/understanding-the-income-expenditure-report/) - Webinar Overview This webinar focused on understanding the income and expenditure report, how to ensure it is accurate at the month end, watch for capital grant or expenses, watch for grants paid in advance and ringfenced grants that can throw out the overall surplus/deficit. Webinar Handouts Presentation Slides FSSU Chart of Accounts 25/26 Financial Guideline
- [Online Payments](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/income-in-advance-and-the-on-line-clearing-account/) - > Presentation Slides > Chart of Accounts > Sage 50 Quick Reference Guide > Financial Guideline 31-24/25  Date held: 30/04/25
- [Online Payments](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/grants-income-received-in-advance/) - Online Clearing:  Date held: 07/05/2025
- [State Examinations](https://www.fssu.ie/post-primary/topics/state-examinations/) - Leaving Cert Examinations 2026; Oral Examinations in Irish and Modern Foreign Languages Examination Aides 8 Examinations Aide - Administration days are available to schools with 120 Leaving Certificate candidates 10 days are available to those schools with in excess of 120 Leaving Certificate candidates. An additional 6 Examinations Aide - Pastoral Support days are also
- [Preparing Month End Reports](https://www.fssu.ie/post-primary/topics/sage-50-accounts/reports-finance-subcommittee-meeting/) - Preparing for the Finance Subcommittee Meeting Guidance on preparing reports and documentation for the Finance Subcommittee Meeting. > Guide on Preparing Month End Reports & Supporting Documents (Revised version March 2026) Templates > Sample template for the manual reports > Template to assist with reporting on Capital Projects > Monthly Reporting Checklist Webinar Recording &
- [Preparing Month End Reports](https://www.fssu.ie/post-primary/topics/brightbooks/guide-on-preparing-month-end-reports/) - Preparing for the Finance Subcommittee Meeting Guidance on preparing reports and documentation for the Finance Subcommittee Meeting. > Guide on Preparing Month End Reports & Supporting Documents > Guide on Generating monthly/finance subcommittee/board of management reports > Webinar recording Templates > Sample template for the manual reports > Template to assist with reporting on Capital
- [Procurement](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/procurement/) - The Office of Government Procurement have in place an ever increasing number of contracts and frameworks which are available to schools to use. Where no contracts or framework exists the school will need to consult procurement thresholds. Advice and support on procurement > Schools Procurement Unit (SPU). Further Guidance > Procurement Thresholds > Overview of
- [Purchases](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/purchases/) - Detailed guidance can be found in our Purchasing Guidelines and Procedures document below. Sample Forms & Templates Sample Purchasing Procedures Template Purchase Order Template New Supplier Set-up Form/EFT Form Sample Conflicts of Interest Policy Sample Register of Interests Template Further Guidance Purchasing Guidelines and Procedures Procurement Thresholds
- [Pensions for Department Sanctioned Staff](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-info-for-cc-schools/pensions-for-department-sanctioned-staff/) - Overview In general, Department of Education sanctioned staff in Community & Comprehensive schools are members of either the 'Single Public Service Pension Scheme' or a ‘pre-existing, sector-specific pension scheme’. ➢ Pre-existing, sector-specific pension scheme This is known as the ‘Contributory pension scheme for non-teaching employees of Comprehensive and Community Schools’. Department of Education sanctioned staff
- [Credit Cards](https://www.fssu.ie/post-primary/topics/banking/credit-cards/) - Overview Schools are permitted to have a credit card. The Principal is to be the only credit cardholder. If the board of management decides that it requires a credit card for the school, this must be formally approved by the board. This approval should be included in the minutes of the board meeting. Before a
- [Sage Budget 2025/2026](https://www.fssu.ie/post-primary/topics/sage-50-accounts/entering-the-budget-in-sage-50/sage-budget-2/)
- [Sage Budget 2026/2027](https://www.fssu.ie/post-primary/topics/sage-50-accounts/entering-the-budget-in-sage-50/sage-budget-2026-2027/)
- [Electronic Banking](https://www.fssu.ie/post-primary/topics/banking/ebanking/) - The FSSU encourages all schools who are still using cheques for the payment of wages and bills to begin using electronic or internet banking as soon as possible. Under the National Payments Plan, public sector bodies are encouraged to move towards electronic banking. Schools must use Business Banking Online which allows for 2 approvers as
- [Banking](https://www.fssu.ie/post-primary/topics/banking/) - Overview All bank accounts must be in the name of the board of management and addressed to the school address. It is recommended that the number of bank accounts be kept to a minimum to ensure more efficient control and to minimise costs. All bank accounts shall be used solely for the school’s banking requirements.
- [Banking Guidelines](https://www.fssu.ie/post-primary/topics/banking/guidelines-on-banking/)
- [Procurement, Purchases & Payments](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/) - The Board of Management, through its Finance Sub-Committee, is advised to establish a set of procedures governing purchasing and should set out the arrangements for buying, receipt of goods and accounting for same. A purchasing policy needs to strike a balance between quality and cost, (as the cheapest is not necessarily the best) and between
- [Government Budget Summary](https://www.fssu.ie/post-primary/topics/budgeting/government-budget-summary/)
- [Miscellaneous Guidelines](https://www.fssu.ie/post-primary/topics/miscellaneous/guidelines/)
- [Budgeting](https://www.fssu.ie/post-primary/topics/budgeting/) - A school budget assists the Principal in effective decision making to manage the school finances on a day-to-day basis. It creates awareness, encourages boards of management to plan ahead, control spending and ensure efficient running of the school. A budget is a requirement of the schools’ governance manual / articles of management and a school
- [Mobile phone storage solutions](https://www.fssu.ie/post-primary/topics/grants/mobile-phone-storage-solutions/) - Circular 0046/2025 outlines the funding scheme available to all recognised post-primary schools to support the implementation of measures restricting student access to personal mobile phones during the school day. Funding is available on a per capita basis, upon application, to schools that choose to adopt infrastructural solutions such as portable secure lockable pouches or phone
- [State Examination Circulars](https://www.fssu.ie/post-primary/topics/state-examinations/state-examination-circulars/)
- [State Examination Personnel](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/state-examination-employees/) - Rates of Pay > See rates of pay and claim forms Schools employ examination superintendents for LCA, LCVP, Aural and Practical examinations and for superintendents of Special Centre’s under the scheme of reasonable accommodations (including those who also act as readers/scribes), examinations aides, attendants and art models. Note: Schools are required to pay teachers for
- [Travel and Subsistence - Vol. Sec. Schools](https://www.fssu.ie/post-primary/topics/travel-subsistence/travel-and-subsistence-vs-schools/) - Current Motor/Mileage Rates View Civil Service Motor Rates Guidelines Financial Guideline 30 - 2025/2026 Circulars Circular 16/2022: Motor Travel Rates Circular 0017/2016: Indemnity Form Policies Sample Travel and Subsistence Expenses Policy Sample Travel and Subsistence Expenses Policy - Irish Forms Sample Claim Form Sample Claim Form - Irish
- [Interview & Selection Committees-V.S. Schools](https://www.fssu.ie/post-primary/topics/interview-and-selection-committees/interview-selection-committees-vs-schools/) - Fees Fees, duties, and methods of payment of the selection committee members should be agreed ahead of interviews being conducted Fees to selection committee members must be processed through payroll unless the individual has provided proof of self-employment status. VSS only: Board members are not entitled to a professional fee when serving on interview committees
- [Travel and Subsistence - C&C Schools](https://www.fssu.ie/post-primary/topics/travel-subsistence/travel-and-subsistence-cc-schools/) - Current Motor/Mileage Rates View Civil Service Motor Rates Guideline Financial Guideline 32 - 2025/2026 - Travel & Subsistence Expenses Circulars Circular 16/2022: Motor Travel Rates Circular 04/2025: Subsistence Allowances Circular 0017/2016: Indemnity Form Policies Sample Travel and Subsistence Expenses Policy Sample Travel and Subsistence Expenses Policy (Irish) Forms Sample Claim Form Sample Claim Form (Irish)
- [Pension](https://www.fssu.ie/post-primary/topics/payroll/guidelines-on-payroll/pension-levy-prd/)
- [Fundraising](https://www.fssu.ie/post-primary/topics/fundraising-donations/fundraising/) - The board of management must develop and agree a fundraising from the public policy. The policy must be reviewed annually and updated where necessary. The board of management must approve the fundraising activities of the school for the coming year. > Further Guidance on fundraising > Guidance on the nominal codes for fundraising income and
- [RCT-Frequently Asked Questions FAQ’s](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/rct-frequently-asked-questions-faqs/)
- [2025 Videos](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/videos-by-year/2025-videos/) - 2025 Webinars Webinar 1: Board of management monthly reporting Date held: Wednesday 22 January 2025 This webinar covers the BOM Monthly Reports Process with an emphasis on generating and reviewing reports. > Webinar Recording Webinar 2: Using control accounts to record payroll costs Date held: Thursday 27 February 2025 This webinar covers the use of
- [Videos by Topic](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/)
- [BOM Income & Expenditure Report](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bom-income-expenditure-account/)
- [Relevant Contracts Tax (RCT)](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/) - What is Relevant Contracts Tax? Relevant Contracts Tax (RCT) is a withholding tax system that operates in the construction, forestry and meat processing sectors. Where a principal contractor in those sectors makes a “relevant payment” to a subcontractor, RCT must be operated. The rates of tax are 0%, 20% and 35%. All RCT transactions must
- [Webinar Training](https://www.fssu.ie/post-primary/topics/brightbooks/training-brightbooks/) - Upcoming Webinars - Register On-Demand Videos - (Incl. New User Videos) Short Demo Videos on Key Topics 2026 Webinars - Watch back 2025 Webinars - Watch back Autumn 2023 Webinars - Watch back Spring 2024 Webinars - Watch back
- [BrightBooks 2026 Webinar Videos](https://www.fssu.ie/post-primary/topics/brightbooks/training-brightbooks/brightbooks-2026-webinar-videos/) - Webinar 1: Understanding the Income & Expenditure Report Date held: Tuesday 10th February 2026 This webinar focused on understanding the income and expenditure report, how to ensure it is accurate at the month end, watch for capital grant or expenses, watch for grants paid in advance and ringfenced grants that can throw out the overall
- [ICT Grant](https://www.fssu.ie/post-primary/topics/grants/ict-grant/) - The ICT Grant is €2,000 basic (€1,000 in respect of fee-charging schools) per school. €30.20 per student per mainstream post primary school €33.22 per student in DEIS post-primary schools €15.10 per student in fee-charging schools The ICT grant can be used for: Computing Devices for learners: These may include desktop PCs, laptops, tablets or hybrid
- [Grants](https://www.fssu.ie/post-primary/topics/grants/) - Grants paid by the Department of Education The main source of school income for schools in the Free Education Scheme is grants payable to schools both on a per capita basis and for specific purposes. Schools participating in the Free Education Scheme may not charge fees. Such schools receive Capitation grants. Schools which do not
- [ASC for Voluntary Secondary Schools](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-info-for-voluntary-secondary-schools/asc-for-voluntary-secondary-schools/) - ASC (Additional Superannuation Contribution) Overview ASC is payable by public servants on their pensionable pay only (or in some exceptional cases where a privately paid teacher has joined the Department of Education public sector pension scheme). ASC may be payable in addition to the existing superannuation contribution made by public servants and applies to pensionable
- [Updating the Chart of Accounts](https://www.fssu.ie/post-primary/topics/sage-50-accounts/chart-of-accounts/updating-the-chart-of-accounts/) - > Update to FSSU Chart of Accounts - Applicable from 1st September 2025 > Guide on updating the chart of accounts on Sage Accounts > Chart of Accounts - Webinar recordings
- [Focus on the Chart of Accounts](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/chart-of-accounts-2/focus-on-the-chart-of-accounts/) - Date held: 13.09.2023 Webinar Handouts Presentation Slides Sample Template for Manual Reports Grants for 2023/2024 Webinar Recording
- [Auto-enrolment](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-auto-enrolment/) - Introduction Auto-enrolment (AE) is a new retirement savings system that will commenced on 1 January 2026. The scheme is called “My Future Fund” and is designed for employees who do not already have a pension. A new public body, the National Automatic Enrolment Retirement Savings Authority (NAERSA), has been established to administer the scheme. Under
- [BrightBooks 2025 Webinar Videos](https://www.fssu.ie/post-primary/topics/brightbooks/training-brightbooks/brightbooks-2025-spring-webinar-videos/) - Webinar 1: Board of management monthly reporting Date held: Thursday 30th January 2025 This webinar covers the BOM Monthly Reports Process with an emphasis on generating and reviewing reports. > Webinar Recording Webinar 2: Using control accounts to record payroll costs Date held: Wednesday 12th March 2025 This webinar covers the use of payroll control
- [Videos by Year](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/videos-by-year/)
- [BrightBooks (formerly Surf Accounts)](https://www.fssu.ie/post-primary/topics/brightbooks/) - > Upcoming Brightbooks Webinars
- [Chart of Accounts-Brightbooks](https://www.fssu.ie/post-primary/topics/brightbooks/chart-of-accounts-cc/chart-of-accounts/) - Chart of Accounts for 2025/2026 Effective for the year ended 31st August 2026 (See list of changes) Chart of Accounts (Excel) Chart of Accounts (PDF) Cairt Cuntas do Chuntasóir Seachtrach na Scoile (Excel) Chart of Accounts for 2024/2025 Effective for the year ended 31st August 2025 (See list of changes) Chart of Accounts (Excel) Chart
- [Chart of Accounts Documents](https://www.fssu.ie/post-primary/topics/sage-50-accounts/chart-of-accounts/chart-of-accounts/) - Chart of Accounts for 2025/2026 Effective for the year ended 31st August 2026 (See list of changes) Chart of Accounts (Excel) Chart of Accounts (PDF) Cairt Cuntas do Chuntasóir Seachtrach na Scoile (Excel) Chart of Accounts for 2024/2025 Effective for the year ended 31st August 2025 (See list of changes) Chart of Accounts (Excel) Chart
- [Chart of Accounts](https://www.fssu.ie/post-primary/topics/chart-of-accounts/) - Chart of Accounts for 2025/2026 Effective for the year ended 31st August 2026 (See list of changes) Chart of Accounts (Excel) Chart of Accounts (PDF) Cairt Cuntas do Chuntasóir Seachtrach na Scoile (Excel) Chart of Accounts for 2024/2025 Effective for the year ended 31st August 2025 (See list of changes) Chart of Accounts (Excel) Chart
- [Public Holidays](https://www.fssu.ie/post-primary/topics/payroll/public-holidays/) - Public holidays Public holidays dates in Ireland for 2026 are as follows. A public holiday is also referred to as a bank holiday. Note: Good Friday is not a public holiday. While some schools and businesses close on that day, you have no automatic entitlement to time off work on that day. 2026 Public Holidays New
- [PRSI](https://www.fssu.ie/post-primary/topics/payroll/payments/pay-related-social-insurance-prsi/) - PRSI classes and people insured in each class Most people pay Class A PRSI. It applies to people in industrial, commercial and service type employment who are employed under a contract of service with a reckonable pay of €38 or more per week from employment. It also includes civil and public servants recruited from 6
- [Minimum Wage](https://www.fssu.ie/post-primary/topics/payroll/payments/minimum-wage/) - Since 1 January 2026, the national minimum wage for an experienced adult employee is €14.15 per hour. The National Minimum Wage is paid to an experienced adult worker who is defined as an employee who is aged 20 or over. National Minimum Wage From 1st January 2026: Experienced Adult Worker (employee aged 20 years or
- [Statutory Sick Pay](https://www.fssu.ie/post-primary/topics/payroll/statutory-sick-pay/) - Overview The Sick Leave Act commenced on 1 January 2023 and provides for an entitlement to statutory sick leave for an employee who would have ordinarily worked but was incapable of doing so due to illness or injury. Since 1 January 2024, employees are entitled to 5 days of paid sick leave per year, up
- [Monthly Financial Reporting](https://www.fssu.ie/post-primary/topics/monthly-financial-reports/) - Monthly Financial Reporting Process Effective financial oversight is essential for maintaining transparency and accountability in school operations. A structured monthly reporting process ensures that financial reports are prepared, reviewed, and approved in a timely manner. The following outlines the key steps involved in the financial review and reporting process. Preparation of Financial Reports The accounts
- [PRSAs](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-info-for-voluntary-secondary-schools/prsas-for-voluntary-secondary-schools/) - Overview: A Personal Retirement Savings Account (PRSA) is a type of long-term personal pension plan. It is like an investment account that is designed to let you save for retirement in a flexible way. Board obligations: For employees who do not have access to a Department pension scheme or the SPSPS or wish to make
- [Charities Governance Code](https://www.fssu.ie/post-primary/topics/charities-regulator/charities-governance-code/) - The Charities Regulator issued the Governance Code for Charities in 2018. The code sets out the minimum standards charity trustees should meet to effectively manage its organisation. > Download the Charities Governance Code Compliance with the Charities Governance Code Where a school, registered with the Charities Regulator as a board of management and is operating
- [Closing Out the Year End](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/financial-year-end/rolling-over-the-year-end/) - > Quick reference guide on closing over the Financial Year Training Video on closing out the Financial Year from Aug. 2024 to Aug. 2025 on BrightBooks 
- [Year End](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/financial-year-end/)
- [VAT - Reverse Charge FAQ's](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-reverse-charge/vat-reverse-charge-faqs/)
- [Evidence of Insurance](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/evidence-of-insurance/) - Once a contractor is appointed and prior to the commencement of the work request the contractor to produce evidence from their Insurer/Insurance Broker that they have insurance in place in respect of the work being undertaken and that such insurance will remain in place for the duration of the contract. The minimum cover a contractor
- [Insurance Cover - C&C Schools](https://www.fssu.ie/post-primary/topics/fixed-asset-register/school-insurance-buildings-contents/community-comprehensive-schools/) - Community and Comprehensive Schools are State Indemnified. The general indemnity (State Indemnity) to community and comprehensive schools is set out in the Second Schedule to the Deed of Trust State Indemnity Confirmation Statements are issued instead of an insurance policy. More information can be found on the state claim agency website, click here.
- [Insurance Cover - Voluntary Secondary Schools](https://www.fssu.ie/post-primary/topics/fixed-asset-register/school-insurance-buildings-contents/voluntary-secondary-schools/) - The Department of Education requires that boards put in place comprehensive insurance cover for the school. Overview All Insurance policies should be in the name of the Trustees / Patrons of the school. It may be necessary to name the Manager / Board of Management and the Trustees in the policies. Insurance of the Plant
- [Archived Grants](https://www.fssu.ie/post-primary/topics/grants/archived-grants/) - This section contains information on grants that applied in previous years and are no longer available to schools (since 2024). The details are provided for reference purposes only.
- [Definition of Relevant Contracts Tax (RCT)](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/definition-relevant-contracts-tax-rct/) - Relevant Contracts Tax (RCT) applies to payments made by a principal contractor to a subcontractor under a relevant contract i.e. a contract for the carrying out of, or the supply of labour for the carrying out of, relevant operations in the construction, meat processing and forestry industries. Tax is deducted by a principal contractor on payments to a subcontractor as advised
- [Cost of Living Grant](https://www.fssu.ie/post-primary/topics/grants/archived-grants/cost-of-living-grant/) - Cost of Living Grant for 2024/2025 Overview The grant is for schools in the free education scheme. It is to ensure financial supports are available to meet additional energy costs and other increased day to day running costs. Rates Full Cost of Living Grant per-capita rates Grant Type Rate Standard Grant €55.00 Special Class Grant
- [Book Grant for Needy Students](https://www.fssu.ie/post-primary/topics/grants/archived-grants/book-grant-for-needy-students/) - For the school year 2024/2025 this book grant will be paid for senior cycle students only. See information on the ‘Free Schoolbooks Grant 2024/2025’ for junior cycle students. Introduction All boards of management are required to operate the Book Grant Scheme in compliance with the Department of Education and Skills Circular 0023/2008 “School Book Grant
- [DEIS Grant](https://www.fssu.ie/post-primary/topics/grants/deis-grant/) - (DEIS Schools only): Schools included in the School Support Programme under DEIS receive a grant which is based on the level of concentrated disadvantage in each school and the school’s enrolment. Queries in relation to the DEIS grant should be directed to Social Inclusion Unit in the Department of Education. > DEIS Grant Circular PDST Flyer
- [Solar Panels Grant](https://www.fssu.ie/post-primary/topics/grants/solar-panels/) - School authorities can apply for funding from the Department to have solar panels installed by a registered contractor, with guidance from the Department. For information see links below: > DE Press Release > Financial Guideline on Solar Panels > Accounting Treatment for Solar Panels
- [Non-Teaching Pay Grant](https://www.fssu.ie/post-primary/topics/grants/non-teaching-pay-grant/) - Overview This grant is designed to cover the cost of staffing allocations approved by the Department. The grant is based on the sanctioned staff numbers and salary based on Department approved salary scales. Schools Division Financial should be notified of all changes to sanctioned staff. It should also be noted that approval must be sought for all
- [Physical Activity in Teaching and Learning Grant](https://www.fssu.ie/post-primary/topics/grants/physical-activity-in-teaching-and-learning/) - Introduction The Department of Education and Youth introduced a pilot programme in April 2025 to support the integration of physical activity into teaching and learning. The pilot programme was first launched in 2024, with 24 schools participating in year 1 of the pilot programme. As part of Budget 2025, funding of €300k is being provided
- [Science Implementation Grant](https://www.fssu.ie/post-primary/topics/grants/science-implementation-grant/) - This new funding is primarily aimed at supporting post-primary schools in the free education scheme in the rollout of revised Leaving Certificate science subjects in the 2025/26 school year as part of Senior Cycle Redevelopment. Three science subjects – Biology, Chemistry and Physics – have been revised as part of stage one of the redevelopment
- [Climate Action & Sustainable Development Grant](https://www.fssu.ie/post-primary/topics/grants/climate-action-and-sustainable-development-grant/) - Introduction Implementation Support Grant All Phase One schools in the free education scheme will be provided with an annual Climate Action and Sustainable Development Implementation Support grant of €50 per student to support engagement with the new subject in the 2025/26 school year. Climate Action and Sustainable Development Establishment Grant All Phase One schools (not
- [RCT/VAT](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/rct-vat/) - RCT and Reverse Charge VAT > Presentation Slides
- [Useful Contact Details](https://www.fssu.ie/post-primary/topics/miscellaneous/useful-contact-details/) - School Governance Section 090 6483723 schoolgovernance@education.gov.ie Grants Section – Central Funds Unit 090 6483854 remittance@education.gov.ie Capitation Grant 090 6483971 090 6483924 sdfinfo@education.gov.ie Ancillary Services Grant 090 6483971 sdfinfo@education.gov.ie Free SchoolBooks Grant postprimaryschoolbooks@education.gov.ie School Meals Scheme 071 9157100 071 9138625 071 9138626 School.meals@welfare.ie ICT Grant Policy 01 8896413 ICTPolicy@education.gov.ie Standardised Testing Grant Curriculum Assessment
- [Cash Payments](https://www.fssu.ie/post-primary/topics/school-generated-income/cash/cash-payments/) - As a general principle, all payments should be made electronically or by cheque from the school’s current account. The board of management may authorise the Principal to use petty cash for amounts of a small nature only. Outside of this cash should never be used to pay expenses. All cash received should be lodged in
- [New Financial Year 25/26](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/new-financial-year/) - Webinar Overview This webinar focused on the New Financial Year 2025/2026 – Posting journals at 1-9-25 accruals/prepayments, Income in advance & new grants, updating of chart of accounts, running the year end & importing the budget. Webinar Handouts Presentation Notes Chart of Accounts 25/26 BrightBooks Budget Import Guide 25/26 Webinar Recording Date Held: 09/10/2025
- [Key Points for the August 2025 Year end Accounts](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/key-issues-for-the-august-2025-year-end-accounts/) - Webinar Overview This webinar focuses on key points for finalising August year end accounts with particular focus on accruals and prepayments and also includes journal adjustments for grants in advance and unspent grants. Webinar Handouts Presentation Slides Final Accuracy Checklist Financial Guideline-Summary of Grants 24/25 Financial Guideline-Year End 24/25 Manual Templates including ringfenced grants unspent
- [Introduction to the Year End](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/new-users-to-sage/intro-to-the-year-end/) - Webinar Overview This webinar focuses on certain key tasks outlined in the FSSU Year-end guideline for 24/25 and the extra attention to detail that is required to ensure that the Year-end accounts are prepared on a timely and accurate basis. Webinar Handouts Presentation Slides Chart of Accounts Calculation of Unspent Grants Template Webinar Recording Date
- [New Financial Year 25/26](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/new-financial-year-2/) - Webinar Overview This webinar focused on posting journals at 1-9-25 accruals/prepayments, income in advance & new grants, updating of chart of accounts, running the year end & importing the budget. Webinar Handouts Presentation Slides Chart of Accounts 25/26 Sage Import Budget Guide 25/26 Webinar Recording Date Held: 07/10/2025
- [Intro to the Year End](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/financial-year-end/introduction-to-the-year-end/) - Webinar Overview This webinar focused on certain key tasks outlined in the guideline and the extra attention to detail that is required to ensure that the Year-end accounts are prepared on a timely & accurate basis. Webinar Handouts Presentation Slides Calculation of Grants Received in Advance Template Calculation of Unspent Grants Template Guide on Calculating
- [Key Points for the August 2025 Year end Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/financial-year-end/key-issues-aug-25-accounts/) - Webinar Overview This webinar focuses on key points for finalising August year end accounts with particular focus on Accruals & Prepayments and also includes journal adjustments for grants in advance and unspent grants. Webinar Handouts Presentation Slides Financial Guideline: Financial Year end 2024/2025 Financial Guideline: Summary of Grants 2024/2025 Quick Reference Guide: Accounting for Grants
- [VAT-Reverse Charge](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-reverse-charge/) - Overview Where a board receives construction services, other than haulage for hire, it must account for VAT on such services to Revenue. The method of accounting for VAT in such cases is known as reverse charge. The charge the sub-contractor makes to a principal contractor i.e. the school, does not include VAT. Instead the school
- [Supervision & Substitution Guidelines](https://www.fssu.ie/post-primary/topics/supervision-substitution/guidelines-on-supervision-substitution/)
- [School Fixed Assets](https://www.fssu.ie/post-primary/topics/fixed-asset-register/school-fixed-assets/) - Introduction School assets are crucial to the efficient running of the school in terms of education and administration. The recording of assets in a fixed asset register facilitates the monitoring of those assets and is, therefore, a vital control in safeguarding school assets. All schools should maintain an asset register. This should contain details of
- [School Tours](https://www.fssu.ie/post-primary/topics/school-tours/) - The objective of an educational tour should be that it should provide a significant benefit in the educational, intellectual, cultural and social development of the maximum number of pupils in the particular grade(s) taking part in the tour and which benefit cannot be provided by in school activities alone. A tour template form should be
- [VAT/RCT Accounting Aids](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-rct-accounting-aids/) - A school must maintain a VAT & RCT file. Below is a list of supporting documents that must be kept on each file. Click below for a helpful sample excel sheet which you can record your VAT invoices and RCT payments which will assist with Revenue returns and accounting record. > VAT/RCT Worksheet > VAT/RCT
- [Payments to School Personnel](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/) - Canteen Staff Caretakers Cleaners New Employees Privately Paid Teachers Secretaries, Accounts Personnel & Office Staff Special Needs Assistants (SNA’s) State Examination Personnel
- [After School Study](https://www.fssu.ie/post-primary/topics/after-school-study/) - Overview It is a practice in many schools to organise Supervised After-School Study for students. The study session(s) normally take place between 4.00 p.m. and 6.00 p.m. with some schools offering further sessions later in the evening and on Saturdays. As this is a voluntary activity for non-boarding students, after school study normally involves a
- [Supervised Study-Private Enterprise Model](https://www.fssu.ie/post-primary/topics/after-school-study/private-enterprise-model-supervised-study/) - Introduction Here you will find guidance on the financial controls where supervised study is organised and administered by an individual or group (who may or may not be teachers in the school) with the school authorities having no involvement whatever. > Guidance on Financial Controls where Supervised Study is organised and administered by an individual
- [Supervised After School Study Organised by the School](https://www.fssu.ie/post-primary/topics/after-school-study/supervised-after-school-study/) - Introduction Here you will find guidance on the financial controls for the operation of supervised after school study where it is organised within the school’s existing administrative structure. There are several models by which supervised study may be managed internally: In some cases, supervised study is coordinated by a teacher under the Post of Responsibility
- [BrightBooks Accounts Manual](https://www.fssu.ie/post-primary/topics/brightbooks/manual-for-surf-accounts/)
- [Capital Projects](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/capital-projects/) - Items Covered Paperwork Organisation, Processing an RCT Contract/Payment notification in ROS, Preparing and Filing a VAT Return, Accounts for VAT & RCT in Surf Accounts, Recording Capital Grants & Expenditure in Surf Accounts and Reporting on Capital Projects Handouts Presentation Slides Capital Projects Checklist Capital Projects Report to the BOM VAT/RCT Worksheet New Supplier Set
- [Updating the Chart of Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/chart-of-accounts-cc/updating-the-chart-of-accounts/) - > Update to FSSU Chart of Accounts - Applicable from 1st September 2025 > Guide on updating the Chart of Accounts on Brightbooks
- [Revenue Guidelines](https://www.fssu.ie/post-primary/topics/revenue/guidelines-on-revenue/)
- [BOM Monthly Reports and Suppliers Ledger](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/monthly-reporting-in-surf-accounts/bom-monthly-reports-and-suppliers-ledger/) - Handouts > Presentation Slides > Guide on preparing Month-End Reports > Monthly Reporting Checklist > Accuracy Checklist for Monthly BOM Reports
- [Generating and Reviewing Monthly Reports](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/monthly-reporting-in-surf-accounts/generating-and-reviewing-monthly-reports-2/) - Handouts > Presentation Slides > Reviewing BrightBooks reports in preparation for monthly BOM reporting > Monthly Reporting Checklist Webinar Recording Date held: 30/01/2025
- [BrightBooks Spring 2024 Webinar Recordings](https://www.fssu.ie/post-primary/topics/brightbooks/training-brightbooks/brightbooks-training/) - Spring 2024 Webinar Recordings BOM Monthly Reports Generating and Reviewing Monthly Reports Date held: Wednesday March 20th > Watch webinar recording BrightBooks Overview Overview of BrightBooks & the changes from the previous Surf Accounts package Date held: Wednesday Feb 21st > Watch webinar recording BOM Monthly Reports and Suppliers ledger BOM Monthly Reporting & Maintaining
- [BrightBooks 2023 Autumn Webinar Recordings](https://www.fssu.ie/post-primary/topics/brightbooks/training-brightbooks/surf-training-schedule/) - 2023 Autumn Webinar Recordings Surf Accounts – Working with the Accountant to finalise the Year End Date held: Wednesday 6th December > Webinar Recording New User Training Guidance on updating the August Year End accounts for the first time. Date held: Tuesday 12th September > Webinar Recording Focus on the Chart of Accounts, the General/Nominal
- [Webinar Recordings](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/)
- [Chart of Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/chart-of-accounts-cc/)
- [Petty Cash](https://www.fssu.ie/post-primary/topics/school-generated-income/cash/petty-cash/) - Overview As a general principle, all payments should be made by cheque or electronically from the school’s current account. The board of management may authorise the Principal to use a petty cash system for amounts of a small nature only. The petty cash system is part of the school’s internal control system and should be
- [Insurance for Use of the School Premises by Outside Bodies](https://www.fssu.ie/post-primary/topics/fixed-asset-register/school-insurance-buildings-contents/insurance-for-use-of-the-school-premises-by-outside-bodies/) - The board of management must approve all lettings of the school premises. A separate record of all lettings must be maintained. The board of management determines the circumstances in which use may be made for community purposes of the school buildings or grounds. The board of management should prepare regulations and conditions governing the terms
- [School Insurance (Buildings & Contents)](https://www.fssu.ie/post-primary/topics/fixed-asset-register/school-insurance-buildings-contents/)
- [Revenue Audit](https://www.fssu.ie/post-primary/topics/revenue/revenue-audit/)
- [Payroll Procedures and Controls](https://www.fssu.ie/post-primary/topics/payroll/payroll-procedures-and-controls/) - The board of management must ensure that there are adequate procedures in place for the payment of wages to school staff and other persons being paid by the school and that statutory obligations are met. Persons employed in the payroll function should be made aware of the sensitivity of their role and that confidentiality is
- [ASC](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-info-for-cc-schools/asc/) - ASC (Additional Superannuation Contribution) Overview ASC is payable by public servants on their pensionable pay only (or in some exceptional cases where a privately paid teacher has joined the Department of Education public sector pension scheme). ASC may be payable in addition to the existing superannuation contribution made by public servants and applies to pensionable
- [PRSAs](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-info-for-cc-schools/prsas/) - Overview: A Personal Retirement Savings Account (PRSA) is a type of long-term personal pension plan. It is like an investment account that is designed to let you save for retirement in a flexible way. Board obligations: For employees who do not have access to a Department pension scheme or the SPSPS or wish to make
- [Budget in Brightbooks](https://www.fssu.ie/post-primary/topics/brightbooks/entering-the-budget-in-brightbooks/) - Guide on entering the budget in Brightbooks
- [Wages/Payroll](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/wages-payroll-in-brightbooks/) - Recording Payroll Costs Presentation slides Chart of accounts 2024 2025 Date held: 12/03/2025
- [Sage 50cloud](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/sage-50cloud-accounts/) - Sage 50cloud Accounts Webinar Date held: 15.02.22 Topics: How to upgrade, getting the most from the upgrade and frequently asked questions. > Presentation Slides > Checklist (Word doc.)
- [Bank Feeds for Version 29 Onwards](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bank-feeds/bank-feeds-for-version-29/) - BOM Monthly Reporting & Managing the Transition to the Bank Feeds Module Handouts > Presentation Slides > Checklist - Guidance on preparing reports including Bank feeds steps > Steps in generating final Monthly BOM report Webinar recording and video > Sage's video on bank feeds (Video included in webinar recording) Date held: 22/02/2024
- [System Requirements](https://www.fssu.ie/post-primary/topics/sage-50-accounts/transition-to-sage-50/system-requirements-for-sage-50/) - Supported Operating Systems Caution: If you upgrade Sage 50 on the network on one PC then you must upgrade all other machines. We recommend that you check that all machines are compatible with Sage 50 before upgrading. Press the Windows key and R then type winver then click OK This opens the About Windows window
- [Interview & Selection Committees-C&C Schools](https://www.fssu.ie/post-primary/topics/interview-and-selection-committees/interview-selection-committees-cc-schools/) - Fees Fees, duties, and methods of payment of the selection committee members should be agreed ahead of interviews being conducted. C&C only: Fees to selection committee members must be in line with Department guidance linked here. Fees to selection committee members must be processed through payroll unless the individual has provided proof of self-employment status.
- [Interview and Selection Committees](https://www.fssu.ie/post-primary/topics/interview-and-selection-committees/) - Overview The Interview and Selection Committee are responsible for managing the recruitment for positions within the school. The composition of selection committees varies depending on the post to be filled but the selection committee is normally made up of some or all the following: Board of management nominees Principal of the school Trustee nominees External
- [New Users](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/new-users/) - This video covers the following items: Settings Purchases Module Banking Module General Ledger Reporting Board of Management Reports > Presentation Slides
- [Clearing Account in BrightBooks Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/payment-systems/clearing-account/) - Online Payments Solution Clearing Account in BrightBooks Accounts The video covers the following: Recording lodgements to the bank account and the online payments clearing account. Creating the income analysis reports from the online school payments system Using these reports to transfer the income from the clearing account to the relevant income accounts. Balancing the clearing
- [Accounts Preparation Revision for New Users](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/new-users-to-sage/accounts-preparation-revision-for-new-users/) - This webinar covered the following items: Software Housekeeping Keeping Sage 50 up to date Keeping accounts accurate Monthly reporting overview > Presentation Slides > Chart of Accounts Date held: 22/02/2023
- [Electricity and Gas Contracts](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/electricity-and-gas-contracts-for-schools/) - Natural Gas The Office of Government Procurement (OGP) have appointed a new supplier of natural gas to the education sector. The contract has been awarded to SSE Airtricity on the basis of lowest price tender. The new contract will be for a period of 3 years, from September 1st 2024 to the 31st August 2027.
- [Cash Payments](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/payments/cash-payments/)
- [Electronic Payments](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/payments/electronic-payments/) - Overview It is recommended that boards of management should use online banking for all payments. This is more cost effective and efficient for the school. General controls when using electronic payments: The board of management should have an approved electronic banking policy and has this should be communicated to relevant staff. In order to ensure
- [Payments](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/payments/)
- [Cheque Payments](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/payments/cheque-payments/) - Overview: It is recommended that boards should cease the use of cheques and start using online banking for all payments. This is more cost effective and efficient for the school. General controls when using cheques for payments: Where cheques are in use there should be two cheque signatories for all school accounts – always the
- [Circulars on Procurement](https://www.fssu.ie/post-primary/topics/procurement-purchases-payments/procurement/circulars-on-tendering/)
- [School Charges and Voluntary Contributions](https://www.fssu.ie/post-primary/topics/school-generated-income/school-charges-and-voluntary-contributions/) - School Charges and Voluntary Contributions – Schools in the Free Education Scheme The Education (Admission to Schools) Act 2018, Section 64 prohibits schools from charging fees or seeking payment or contributions for an application for admission to a school or for the enrolment or continued enrolment of a student in a school. The introduction of
- [Special Needs Assistants (SNA’s)](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/special-needs-assistants-snas/) - Introduction - Pay As You Earn (PAYE) system The Pay As You Earn (PAYE) system is a method of tax deduction under which an employer calculates and deducts any income tax due each time a payment of wages, salary etc. is made to an employee. In addition, employers are obliged to calculate and deduct any
- [Register with the Charities Regulator](https://www.fssu.ie/post-primary/topics/charities-regulator/register-with-the-charities-regulator/) - The Charities Act 2009 requires all schools to register as charities with the Charities Regulator. The Charities Regulator encourages all schools to submit their application as soon as possible. How to Register Go to the Charities Regulator Website Create a new user account known as ‘MyAccount’ by selecting the “Log In” button Click on the
- [Cash Income](https://www.fssu.ie/post-primary/topics/school-generated-income/cash/cash-income/)
- [Cash and School Income](https://www.fssu.ie/post-primary/topics/school-generated-income/) - Schools receive funding from various sources, including Department of Education grants, income from school activities, and contributions from parents and fundraising. Depending on the source, income may be collected in different ways, such as cash or online systems for parents. Regardless of how it is received, it is essential to have an effective income management
- [School Canteen and Tuck Shop](https://www.fssu.ie/post-primary/topics/school-generated-income/school-canteen/) - Many schools have a canteen or tuck shop, and they take in large amounts of cash on a daily basis. Schools also have vending machines which are another source of cash income. The school must consider these operations as commercial activities and put the necessary controls in place. Cashless Canteen System Cashless canteen systems allow
- [Cash](https://www.fssu.ie/post-primary/topics/school-generated-income/cash/) - This section provides information on controls, policies, and procedures for managing cash income, cash payments, and petty cash.
- [Payroll Journal](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/payroll-journal/) - SAGE 50 Users Recording Payroll Costs Webinar Date held: 27/02/25 This webinar covers the use of payroll control accounts and journals. Payroll control accounts help ensure that all payroll costs and taxes are accurately recorded. > Presentation Slides 
- [School Generated Cash Income](https://www.fssu.ie/post-primary/topics/school-generated-income/cash/cash-income/school-generated-cash-income/) - This is income generated within the school from various activities or ventures such as locker rental, Canteen or Tuck shop receipts, and income from games and books. It also includes voluntary contributions from parents of students in the school which is an essential source of income for many schools. This type of income is collected
- [Fundraising and Donations](https://www.fssu.ie/post-primary/topics/fundraising-donations/) - Fundraising Many schools engage in various forms of fund-raising and other activities organised by parents, students and teachers. The board of management has ultimate responsibility for all such funds raised and must make sure that they are properly recorded and included in the overall school accounts. You will find guidance for board of management, along
- [Donations](https://www.fssu.ie/post-primary/topics/fundraising-donations/donations/) - Charitable Donation Scheme The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies. For the purposes of the Charitable Donation Scheme, an approved body is: “primary, second and third level institutions who have programmes approved by the Minister for Education and Skills” If an individual donates €250 or more in a
- [Payment Solutions for Schools](https://www.fssu.ie/post-primary/topics/banking/payment-solutions/) - DE Press Release: The Department of Education and its education sector procurement hub, the Education Procurement Service (EPS), in conjunction with the Schools Procurement Unit (SPU), the Financial Support Services Unit (FSSU) and Education & Training Boards Ireland (ETBI), have established a framework of three market providers in order to provide payments solutions for schools
- [Getting Started in Sage 50](https://www.fssu.ie/post-primary/topics/sage-50-accounts/upgrading-to-sage-50cloud/schools-new-to-sage-50/) - Once you have installed the Sage 50 software you will need to setup a data set for your school. The FSSU has created a standard company modified for schools and we recommend that you use this standard school file in this dataset to set up your school on the SAGE 50 accounts. Download FSSU School
- [Sage 50 Spring Webinars 2024](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/webinar-training/sage-50-webinars/) - Reviewing & Finalising BOM Monthly Reports Date held: Thursday April 25th 2024 > Watch webinar recording BOM Monthly Reporting & Maintaining an Accurate Suppliers ledger Date held: Thursday March 21st 2024 > Watch webinar recording BOM Monthly Reporting & Managing the Transition to the Bank Feeds Module Date held: Thursday February 22nd 2024 > Watch
- [2023 Videos](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/videos-by-year/2023-videos/) - Autumn 2023 Webinars - Watch back
- [2024 Videos](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/videos-by-year/2024-videos/) - Spring 2024 Webinars - Watch back
- [BOM Monthly Reporting for Quarter 1 2024/2025](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/board-of-management-reporting/bom-monthly-reporting-for-quarter-1-2024-2025/) - Handouts > Presentation Slides > Checklist for Reviewing - Quarter 1 > Monthly Reporting Checklist Webinar Recording Date held: 22/01/25
- [Chart of Accounts](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/chart-of-accounts-2/)
- [Foreign Language Assistant Scheme](https://www.fssu.ie/post-primary/topics/payroll/foreign-language-assistant-scheme/) - Overview The Foreign Language Assistant Scheme aims to provide additional support to school communities to experience the target language and its culture with a native speaker. Foreign Language Assistant Allowance Payment The Assistant is paid by the school each month. Funds must be recouped from the Department of Education on a quarterly basis in arrears.
- [Payroll Guidelines](https://www.fssu.ie/post-primary/topics/payroll/guidelines-on-payroll/)
- [Determining Employee and Self Employed status](https://www.fssu.ie/post-primary/topics/payroll/determining-employee-and-self-employed-status/) - The FSSU has received a number of requests from schools for assistance in dealing with correspondence from the Revenue. The Revenue is seeking confirmation from schools that all payments made by them are Revenue compliant. There are some grey areas where schools need to satisfy themselves that the school is fully compliant. >Taxation of Part-Time
- [Cycle / Bike to Work Scheme](https://www.fssu.ie/post-primary/topics/payroll/cycle-bike-to-work-scheme/)
- [Revenue Audits](https://www.fssu.ie/post-primary/topics/payroll/revenue-audits/) - Example of payment details required in a Revenue Audit Payment details required for the years X to X incl: Please ensure that details of payments supplied are from January to December each year. The Revenue require the annual total amount paid to each individual/company for each year (not weekly or monthly payments) Cleaners Caretaker/grounds person.
- [Payments](https://www.fssu.ie/post-primary/topics/payroll/payments/)
- [Pension](https://www.fssu.ie/post-primary/topics/payroll/pension/)
- [Payroll](https://www.fssu.ie/post-primary/topics/payroll/)
- [After School Study Guidelines](https://www.fssu.ie/post-primary/topics/after-school-study/after-school-study-guidelines/)
- [Small Benefit Exemption Scheme](https://www.fssu.ie/post-primary/topics/payroll/payments/small-benefit-exemption-scheme/) - The Small Benefit Scheme (SBS) is a Revenue tax relief scheme that allows employers to provide a tax-exempt benefit to employees of up to €1,500 per year. Under the Revenue Commissioner’s approved Small Benefit Exemption Scheme employers can provide employees with a small benefit, this small benefit is not subject to PAYE, USC or PRSI.
- [Mock Exams](https://www.fssu.ie/post-primary/topics/payroll/payments/additional-payments/mock-exams/) - Payments to Internal Exam Correctors & External Exam Correctors Internal Mock Exam Correctors All payments made by the school for services must be Revenue compliant. Payments made to teachers for mock exams are subject to PAYE, USC and PRSI. All money collected from the students for mock exams must be lodged to the school’s main bank account.
- [Caretakers](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/caretakers/) - Introduction - Pay As You Earn (PAYE) system The Pay As You Earn (PAYE) system is a method of tax deduction under which an employer calculates and deducts any income tax due each time a payment of wages, salary etc. is made to an employee. In addition, employers are obliged to calculate and deduct any
- [Payments to Tutors/Trainers](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-tutors-trainers/)
- [Secretaries, Accounts Personnel & Office staff](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/secretaries-accounts-personnel-office-staff/) - Introduction - Pay As You Earn (PAYE) system The Pay As You Earn (PAYE) system is a method of tax deduction under which an employer calculates and deducts any income tax due each time a payment of wages, salary etc. is made to an employee. In addition, employers are obliged to calculate and deduct any
- [Cleaners](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/cleaners/) - Introduction - Pay As You Earn (PAYE) system The Pay As You Earn (PAYE) system is a method of tax deduction under which an employer calculates and deducts any income tax due each time a payment of wages, salary etc. is made to an employee. In addition, employers are obliged to calculate and deduct any
- [Canteen Staff](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/canteen-staff/) - Introduction - Pay As You Earn (PAYE) system The Pay As You Earn (PAYE) system is a method of tax deduction under which an employer calculates and deducts any income tax due each time a payment of wages, salary etc. is made to an employee. In addition, employers are obliged to calculate and deduct any
- [Revenue Guidance on Retention of Books and Records](https://www.fssu.ie/post-primary/topics/revenue/revenue-guidance-on-retention-of-books-and-records/) - > Revenue eBrief No. 331/24 - Retention of books and records
- [Budget (Importing into Sage)](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/importing-the-budget/) - > Guide to importing the Budget > Presentation Slides
- [Working with the accountant to finalise the Year end Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/financial-year-end/finalising-the-year-end-accounts-in-surf/) - Handouts > Presentation Slides > Steps in generating final Monthly BOM reports > Applying the learning points from webinar when reviewing > Summary of accounting for free schoolbooks > Accounting for Non-Teaching Pay (NTP) Grant due at 31 August 2024 Webinar Recording  Date held: 06/11/2024
- [Chart of Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/chart-of-accounts/)
- [Sage Manual & Guides](https://www.fssu.ie/post-primary/topics/sage-50-accounts/manual-guides/)
- [Working with the Accountant to finalise Year-End](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/working-with-the-accountant-to-finalise-year-end/) - Handouts > Presentation Slides > Summary of Accounting for Free Schoolbooks > Completing Year-End checklist Webinar Recording Date held: 23/10/2024
- [Pension Info for C&C Schools](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-info-for-cc-schools/)
- [Transition Year Module](https://www.fssu.ie/post-primary/topics/payroll/payments/additional-payments/transition-year-module/) - The transition year focuses on many non-academic subjects and the school engages the services of external personnel to teach the modules such as First Aid, cooking, self-defense, driving and computer skills. A lot of sport goes on, with many different types including: rock-climbing, hill-walking, horse-riding, kayaking and orienteering. The school must determine the person’s employment
- [Preparation: Essential Checklist](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/financial-year-end/preparation-essential-checklist/) - Handouts: Presentation Slides Calculation of unspent grants template Accuracy Checklist for final Monthly BOM reports Accounting Year End Checklist Calculation of Grants Received in Advance Template Webinar Recording: 
- [School Tour Guidelines](https://www.fssu.ie/post-primary/topics/school-tours/guidelines-on-school-tours/)
- [Preparation: Essential Checklist](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/preparation-essential-checklist/) - Handouts: Presentation slides Accounting Year End Checklist Calculation of Unspent Grants Template Chart of Accounts Webinar Recording:  Date Held: 21/08/2024
- [Year-End Adjustments and Reviewing Reports](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/adjustments-and-reviewing-reports/) - Presentation Slides Sample Template for Manual Reports Preparing for Accountant list  Date held: 11/09/2024
- [Sage 50: Processing Year End Adjustments and Reviewing Reports](https://www.fssu.ie/post-primary/topics/sage-50-processing-year-end-adjustments-and-reviewing-reports/) - Presentation Slides Sample Template for Manual Reports Preparing for Accountant list 
- [Accountants access to BrightBooks](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/external-accountants-how-to-give-them-access-to-surf-accounts/)
- [Budget (Importing into Surf)](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/importing-the-budget/) - > Guide on Entering the Budget in Surf > Presentation Slides
- [Tax Relief on Charitable Donations](https://www.fssu.ie/post-primary/topics/revenue/tax-relief-on-charitable-donations/) - Charitable Donation Scheme The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies. For the purposes of the Charitable Donation Scheme, an approved body is: “primary, second and third level institutions who have programmes approved by the Minister for Education” For the purposes of the Charitable Donations Scheme, schools are automatically
- [Privately Paid Teachers](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/4628-2/) - Introduction - Pay As You Earn (PAYE) system The Pay As You Earn (PAYE) system is a method of tax deduction under which an employer calculates and deducts any income tax due each time a payment of wages, salary etc. is made to an employee. In addition, employers are obliged to calculate and deduct any
- [Adult Education Guidelines](https://www.fssu.ie/post-primary/topics/adult-education/adult-education-guidelines/)
- [Year-End](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/)
- [RCT and VAT](https://www.fssu.ie/post-primary/topics/rct-and-vat/)
- [Focus on the Chart of Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/chart-of-accounts/focus-on-the-chart-of-accounts/) - Webinar Handouts > Presentation Slides > Guideline on Year End > Chart of Accounts Webinar Recording Date held: 28/09/2023
- [Payment Systems](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/payment-systems/)
- [Charities Regulator](https://www.fssu.ie/post-primary/topics/charities-regulator/)
- [Charities Regulator Guidelines](https://www.fssu.ie/post-primary/topics/charities-regulator/guidelines-on-charities-regulator/)
- [Parents Association Guidelines](https://www.fssu.ie/post-primary/topics/parents-association/guidelines-on-parents-association/)
- [OLCS Guidelines](https://www.fssu.ie/post-primary/topics/olcs/guidelines-on-olcs/)
- [Summer Works Scheme Guidelines](https://www.fssu.ie/post-primary/topics/summer-works-scheme/guidelines-on-summer-works-scheme/)
- [Pension info for Voluntary Secondary Schools](https://www.fssu.ie/post-primary/topics/payroll/pension/pension-info-for-voluntary-secondary-schools/)
- [Use of the School Premises by Outside Bodies](https://www.fssu.ie/post-primary/topics/fixed-asset-register/use-of-the-school-premises-by-outside-bodies/) - The board of management must approve all lettings of the school premises. A separate record of all lettings must be maintained. The board of management determines the circumstances in which use may be made for community purposes of the school buildings or grounds. The board of management should prepare regulations and conditions governing the terms
- [Covid-19](https://www.fssu.ie/post-primary/topics/covid-19/)
- [Fixed Asset Register Template](https://www.fssu.ie/post-primary/topics/fixed-asset-register/fixed-asset-register-template/)
- [Purchasing Sage 50](https://www.fssu.ie/post-primary/topics/sage-50-accounts/transition-to-sage-50/)
- [Budget in Sage 50](https://www.fssu.ie/post-primary/topics/sage-50-accounts/entering-the-budget-in-sage-50/)
- [Video: Reviewing your School's Annual Report](https://www.fssu.ie/post-primary/topics/charities-regulator/video-annual-report/) - Delivered by Kevin Molloy, Registration Manager, Charities Regulator > Presentation Slides
- [Asset & Stock](https://www.fssu.ie/post-primary/topics/fixed-asset-register/) - The board of management should establish and maintain an appropriate system of control over all assets and tangible moveable property owned by the board. An asset is any property acquired by the school which is intended for use on a continuing basis for more than one year.
- [Additional Payments](https://www.fssu.ie/post-primary/topics/payroll/payments/additional-payments/)
- [Stock Controls](https://www.fssu.ie/post-primary/topics/fixed-asset-register/stock-controls/) - Stocks refer to class materials and other consumable goods. The board of management must establish and maintain an adequate system of stock control with the objective of ensuring that stocks of class materials and other consumables are adequately protected against loss or misuse. This must include procedures for: Requisitioning, ordering, receiving, checking and recording goods
- [Chart of Accounts](https://www.fssu.ie/post-primary/topics/sage-50-accounts/chart-of-accounts/)
- [Bank & Suppliers Module](https://www.fssu.ie/post-primary/topics/sage-50-accounts/faqs/)
- [Suppliers Ledger](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/suppliers-ledger/)
- [Monthly Reporting](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/monthly-reporting-in-surf-accounts/)
- [BOM Income & Expenditure Account (Part 1)](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bom-income-expenditure-account/bom-income-expenditure-account-part-1/) - Date held: 01.03.22 This webinar focusses on recording Income including using the Clearing account. Handouts: > Presentation Slides > School Income Overview Report > School Grants List > Online Payment Solution Clearing Account Guide
- [BOM Income & Expenditure Account (Part 2)](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bom-income-expenditure-account/bom-income-expenditure-account-part-2/) - Date held: 08.03.22 This webinar focusses on recording expenditure and monitoring the spending of the department grants including Covid expenditure Handouts >Presentation Slides > Circular: EU Funding to schools to address the Digital Divide > Guideline: Exceptional Minor Works Grant Funding > Monitoring the Spending of Department Grants and ringfenced Income Questions and Answers
- [Board of Management Reporting](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/board-of-management-reporting/)
- [New Users to Sage](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/new-users-to-sage/)
- [Accounts Preparation](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/accounts-preparation/)
- [Suppliers Ledger](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/suppliers-ledger/)
- [Bank Feeds](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bank-feeds/)
- [Revenue](https://www.fssu.ie/post-primary/topics/revenue/)
- [Training & Videos](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/)
- [Budget Templates](https://www.fssu.ie/post-primary/topics/budgeting/budget-templates/)
- [VAT/RCT Deadlines](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-rct-deadlines/) - The FSSU has prepared a schedule of important dates for Revenue returns and the preparation and submission of annual financial accounts. The table below provides a schedule of important dates for filing returns to Revenue for VAT, RCT and RTD. The dates listed below are the latest date a return should be filed and paid
- [VAT-Purchasing of Goods](https://www.fssu.ie/post-primary/topics/rct-and-vat/value-added-tax-vat/)
- [Travel and Subsistence](https://www.fssu.ie/post-primary/topics/travel-subsistence/)
- [Supervision & Substitution](https://www.fssu.ie/post-primary/topics/supervision-substitution/)
- [Summer Works Scheme](https://www.fssu.ie/post-primary/topics/summer-works-scheme/)
- [OLCS](https://www.fssu.ie/post-primary/topics/olcs/)
- [Miscellaneous](https://www.fssu.ie/post-primary/topics/miscellaneous/)
- [Parents Association](https://www.fssu.ie/post-primary/topics/parents-association/)
- [Financial controls for the Book Grant for Needy Students](https://www.fssu.ie/post-primary/topics/grants/archived-grants/book-grant-for-needy-students/financial-controls-for-the-book-grant-for-needy-students/) - Financial controls 1. Detailed records must be maintained on the use of the grant. A summary list of the eligible students assisted, together with the amount of assistance granted in each case and their category of need under the scheme should be kept for each school year. Receipts signed and dated by the parents/guardians or
- [Autumn Sage 50 Training 2023](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/webinar-training/training-schedule/) - Sage 50 – Working with the Accountant to finalise the Year End Date: Wednesday 29th November > Watch Webinar Recording Getting started with the Suppliers Ledger in Sage 50 Date: Wednesday 8th November > Watch Webinar Recording New Financial Year 2023/2024 – An overview including reporting to the BOM at month end Date: Wednesday 25th
- [Reviewing & Finalising BOM Monthly Reports](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/board-of-management-reporting/reviewing-finalising-bom-monthly-reports/) - Handouts BOM Monthly Reports from SAGE 50 Accounts Accuracy Checklist BOM Monthly Reporting from SAGE 50 Spring 2024 - Recent Q&A's Presentation Slides Webinar Recording Date held: 25/04/2024
- [BOM Monthly Reports and Suppliers Ledger](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/board-of-management-reporting/bom-monthly-reports-and-suppliers-ledger/) - Handouts > Presentation Slides > BOM Monthly Reports-Final accuracy checklist > Managing a Capital project using a Suppliers ledger in Sage 50 Webinar Recording Date held: 21/03/2024
- [Board of Management Reporting (Monthly)](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/board-of-management-reporting/board-of-management-reporting-monthly/) - Developing good habits in reviewing the monthly BOM reports in Sage 50. > Presentation Slides Date held: 05/04/2022
- [Suppliers Ledger and BOM Monthly Reports](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/suppliers-ledger/suppliers-ledger-and-bom-monthly-reports/) - Handouts > Presentation Slides > BOM Monthly Reports-Final accuracy checklist > Managing a Capital project using a Suppliers ledger in Sage 50 Webinar Recording
- [Preparing and Reviewing BOM Reports](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/monthly-reporting-in-surf-accounts/preparing-and-reviewing-bom-reports/) - Preparing & Reviewing BOM Reports in Surf Accounts This webinar covers the following: An overview of the General Ledger in Surf accounts Building confidence in reporting from Surf accounts Practical suggestions for reviewing reports and making changes where necessary Monthly Board of Management Reporting requirements > Handout > Presentation Slides 2021 Webinar Watch the webinar
- [Suppliers Ledger and BOM Monthly Reports](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/suppliers-ledger/suppliers-ledger-and-bom-monthly-reports/) - Handouts > Presentation Slides > Guide on preparing Month-End Reports > Monthly Reporting Checklist > Accuracy Checklist for Monthly BOM Reports frameborder="0" allowfullscreen="allowfullscreen">
- [BrightBooks Overview](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/brightbooks-overview/) - Overview of BrightBooks & the changes from the previous Surf Accounts package Handouts > Presentation Slides > Monthly Reporting Checklist Date held: 21/02/2024
- [Bank Feeds for Version 28 and earlier](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bank-feeds/bank-feeds-for-version-28-and-earlier/) - Date held: 14/10/2021 Bank Feeds is a feature in Sage 50cloud that lets you connect to your Bank so you can download transactions in Sage 50. > Presentation Slides
- [Register for Taxes with Revenue (VAT, RCT, Employer)](https://www.fssu.ie/post-primary/topics/revenue/registering-for-taxes-with-revenue-vat-rct-employers/) - How does a school register with Revenue? If you are already registered on ROS you can add a new registration using Manage Registration under the Services tab. If not, you can complete the TR1 form available below. > TR1 Form How do I fill out the TR1 form? > Instructions on completing the TR1 Form
- [ROS Certificate](https://www.fssu.ie/post-primary/topics/revenue/ros-certificate/)
- [Register for Revenue Online Services (ROS)](https://www.fssu.ie/post-primary/topics/revenue/register-for-revenue-online-services-ros/) - ROS Revenue Online Queries ROS helpline: 01 7383699 Email: roshelp@revenue.ie
- [Purchasing from other Non EU countries](https://www.fssu.ie/post-primary/topics/rct-and-vat/value-added-tax-vat/purchasing-from-other-eu-countries/) - Services received from abroad (excluding construction services) Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on services received from outside the State. The school should pay the invoice including the VAT to the supplier. Non-resident subcontractors providing construction services Where a subcontractor who
- [Purchasing from UK](https://www.fssu.ie/post-primary/topics/rct-and-vat/value-added-tax-vat/purchasing-from-the-uk/) - From 1st January 2021, Brexit and new customs rules means you may have to pay taxes and duties such as customs duty and VAT when you buy from a Great Britain business (except Northern Ireland). Purchase of goods from outside the EU (including Great Britain but excluding Northern Ireland) Goods imported into the State by
- [Purchasing from another EU Country (including Northern Ireland)](https://www.fssu.ie/post-primary/topics/rct-and-vat/value-added-tax-vat/vat-purchasing-from-another-eu-country-including-northern-ireland/) - Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on goods they purchase from other EU Member States, (including Northern Ireland). I.E. Where a school buys goods from another EU country or Northern Ireland, the supplier’s invoice should be inclusive of VAT at the
- [Overview of Suppliers Ledger](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/suppliers-ledger/overview-of-suppliers-ledger/) - Handouts Presentation Slides New Supplier Set-up Form RCT - Supplier Checklist Webinar Recording Date held: 22/11/2023
- [Getting Started with the Suppliers Ledger](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/suppliers-ledger/getting-started-with-the-suppliers-ledger/) - Handouts > Presentation Slides > Steps to Practice (Word doc) Webinar Recording Date held: 08/11/2023
- [Year End Reporting](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/financial-year-end/year-end-reporting/) - Handouts > Presentation Slides > Guideline on Financial Year End > Guide on Accounting for Grants Received in Advance Webinar Recording Date held: 05/10/2023
- [Circulars on Supervision & Substitution](https://www.fssu.ie/post-primary/topics/supervision-substitution/circulars-on-supervision-substitution/)
- [Amending the Chart of Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/chart-of-accounts/amending-the-chart-of-accounts/) - > Presentation Slides Aligning the school Chart of Accounts in Surf with the latest FSSU Chart Making changes to the chart of accounts Demo in Surf on how to add a new code & amend a new code
- [Year End Reporting](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/year-end-reporting/) - > Presentation Slides > Guide on Preparing Month End Reports & Supporting Documents
- [Amending the Chart of Accounts](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/chart-of-accounts-2/amending-the-chart-of-accounts/) - This training video covers the following items: How to Align the school Chart of Accounts in Sage with the latest FSSU Chart How to make changes to the chart of accounts Demonstration in Sage on how to add a new code & amend a new code > Presentation Slides
- [Introduction to the Year-End](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/introduction-to-the-year-end/) - Webinar Handouts > Powerpoint Slides > Chart of Accounts > Calculation of Unspent Grants Template > Payroll Journal Template Date held: 29/08/2023
- [Return of Unspent Covid Capitation Funding](https://www.fssu.ie/post-primary/topics/return-of-unspent-covid-capitation-funding-supports/) - To assist in the calculation of unspent Covid amounts to be refunded to the Department of Education see our guideline, template and training video below. **Please note the updated email address to be used when returning your reconciliation statement for COVID-19 unspent funds to the Department of Education is covidrefundsdf@education.gov.ie Template & Guideline > Covid
- [Use of Mobile Phones by Principal & DP](https://www.fssu.ie/post-primary/topics/miscellaneous/use-of-mobile-phones/) - If the board has not yet provided mobile phones to the Principal and Deputy Principal they should do the following as soon as possible: Develop a use of school mobile phones policy (this would be similar to or indeed could already be encompassed by, what they probably already have in terms of their policy on
- [Enhancements to the Surf Accounts Package](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/enhancements-to-the-surf-accounts-package/) - Date webinar held: 17th June 2021 > Presentation Slides > List of Enhancements to Surf
- [Capital Projects](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/capital-projects/) - Accounting for Capital Projects Items Covered Paperwork Overview, Processing a Contract in ROS, Dealing with VAT & RCT, Recording Capital items in Sage 50, Reporting on Capital Projects Handouts Presentation Slides Capital Projects Checklist Report to the BOM VAT/RCT Worksheet New Supplier Set up Form Date held: 26/04/2023
- [Accounts Preparation](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/accounts-preparation/) - Accounts Preparation/Update and Overview Webinar Topics Covered • Finalising August 2022 Accounts • Monthly accounts preparation update • BOM Reporting Overview Handouts > Presentation > Surf Monthly Accounts Preparation Checklist 2022/2023 > Surf Accounts Quick reference guide-closing out year end 21/22 Date held: 18/04/2023
- [Accounts Preparation Update & Overview](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/accounts-preparation/accounts-preparation-update-overview/) - Accounts Preparation – Update & Overview Topics covered: • Finalising August 2022 Accounts • Monthly accounts preparation update • BOM Reporting Overview Handouts > Presentation Slides > Checklist for Monthly Accounts preparation 2022/2023 > Questions & Answers from New Users Webinar on Monthly Accounts preparation > Department of Education ICT/Digital Grants – 2021/2022 Date held:
- [Accounts Preparation Revision](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/accounts-preparation/accounts-preparation-revision/) - This webinar covered the following items: Software Housekeeping Keeping Sage 50 up to date Keeping accounts accurate Monthly reporting overview > Presentation Slides > Chart of Accounts for 2022/2023 Date held: 22/02/2023
- [Covid-19 Grant Entitlements for Term 1 & 2 2022/23](https://www.fssu.ie/post-primary/topics/covid-19/covid-19-grant-entitlements-for-term-1-2022-23/) - Financial Guideline 2022/2023-25 Covid Funding for Term 2 2022/2023 Financial Guideline 2022/2023-10 Covid Funding for Term 1 2022/2023
- [Covid-19 Information](https://www.fssu.ie/post-primary/topics/covid-19/covid-19-information/) - Financial Guidelines All Covid-19 Guidelines Circulars All Covid-19 Circulars Templates Return of unspent Covid Capitation funding supports Template & Video Covid-19 Grant Entitlements for Term 3 2021/22 Calculator Covid-19 Grant Entitlements for Term 2 2021/22 Calculator Covid-19 Grant Entitlements for Term 1 2021/22 Calculator Covid-19 Additional Supervision Arrangements Calculator Guidance on Ventilation Room Air Cleaner
- [Covid-19 Grant Entitlements for Term 3 2021/22](https://www.fssu.ie/post-primary/topics/covid-19/covid-19-grant-entitlements-for-term-3-2021-22/) - Template > Covid-19 Grant Entitlements for Term 3 2021/22 Calculator Guideline > Financial Guideline 2021/2022 – 28
- [Finalising the Year End](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/year-end2/finalising-the-year-end/) - Date held: 13/09/2022 Handouts > Presentation Slides > Additional BOM Reports (Excel) > Covid Grant Reconciliation Template (Excel) Q&As > Question & Answers This webinar covered the following: What's new for the August accounts preparation Key tasks in finalising the August Accounts Tips for handling audit queries Conclusion & reminders Webinar Recording
- [Miscellaneous Circulars](https://www.fssu.ie/post-primary/topics/miscellaneous/circulars-on-fees/)
- [Demo of Sage 50](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/new-users-to-sage/demo-of-sage/) - > Powerpoint Slides
- [Short demonstration videos for Key Topics](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/webinar-training/short-videos/) - Importing the Budget into Sage Standardising the Chart of Accounts School Library Book Capital Grant
- [Library Book Capital Grant](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/library-book-capital-grant/) - Accounting for the School Library Book Capital Grant in Sage 50 > Presentation Slides
- [Journal Adjustments](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bom-reports/) - Reviewing BOM reports & recording journal adjustments Date held: 21/09/2021 This webinar covers: What are the Key Financial reports in Sage 50 Guidance on reviewing a sample set of BOM reports Preparing Journal adjustments > Presentation Slides
- [Board of Management Reporting](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/board-of-management-reporting/) - The webinar covered the following: An overview of the General Ledger in Surf accounts Building confidence in reporting from Surf accounts Practical suggestions for reviewing reports and making changes where necessary Monthly Board of Management Reporting requirements > Handout > Presentation Slides Date held: Tuesday 25th January
- [VAT Records to be Kept in Schools](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-reverse-charge/vat-records-kept-schools/) - 1. General A VAT-registered person must keep full and true records of all business transactions. The records must be kept up to date and must be sufficiently detailed to enable a trader to accurately calculate liability and also to enable Revenue to verify the veracity of the underlying transactions if necessary. Advice on record-keeping is
- [Definition of the VAT Reverse Charge System](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-reverse-charge/definition-vat-reverse-charge-system/) - The VAT reverse charge system applies to principal contractors and sub-contractors involved in construction operations to which Relevant Contracts Tax (RCT) applies (but excluding haulage for hire). The charge the sub-contractor makes to a principal contractor does not include VAT. Instead the principal contractor calculates the VAT (current rate 13.5%) on the amount charged by the
- [Adding Accountant as a User](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/setting-up-accountant-as-a-user/) - Date: August 2021 This webinar covered the following topics: Sage 50cloud Accounts - Monthly Reporting overview Important Accounts issues for 2020/21 – A sage perspective Covid Grant Repayment Changes to the Chart of Accounts Set up remote Data access for Accountant with upgraded Sage 50cloud Accounts Presentation Slides
- [Covid-19 Grant Entitlements for Term 2 2021/22](https://www.fssu.ie/post-primary/topics/covid-19/covid-19-grant-entitlements/) - Template > Covid-19 Grant Entitlements for Term 2 2021/22 Calculator Guideline Financial Guideline 2021/2022 - 21
- [VAT & RCT](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/vat-rct-in-surf-accounts/) - This webinar covers the following: Accounting for VAT and RCT on Surf Accounts Step by step guide Instructions for recording an RCT invoice Instructions for record payment to supplier & Revenue Checking control accounts after process is complete > Presentation Slides
- [Credit Card & Petty Cash Accounts](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/credit-card-petty-cash-accounts-in-surf-accounts/) - Webinar Presentation slides Webinar Q&As
- [COVID-19 Grants & Expenditure](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/covid-19-grants-expenditure-in-surf/) - Date: 3rd Sept. 2020 Recording COVID-19 Grants & Expenditure Creating the new Covid nominal account codes and department Recording Covid Grants and Costs Running reports for the Covid grants Year end adjustments for Covid Presentation Slides
- [Departments in Surf](https://www.fssu.ie/post-primary/topics/brightbooks/training-videos/departments-in-surf/) - Date: 22nd October 2020 Using Departments in Surf Accounts Using departments to monitor income and expenditure streams Using departments to break down balances Presentation Slides
- [Departments](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/departments/) - Date: 26/05/2020 Recording Income received in advance using Departments Recording grants and Income received in advance using Department module Running and reviewing month end reports for online BOM meetings Watch video
- [Bank Module](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/bank-module/) - Date held: 7th September 2021
- [Budget Webinar Recording for Primary Schools](https://www.fssu.ie/post-primary/topics/budget-webinar-recording-for-primary-schools/) - > View Presentation Slides > View Questions & Answers Click play on the video below to watch the webinar recording
- [Purchasing Sage 50](https://www.fssu.ie/post-primary/topics/sage-50-accounts/transition-to-sage-50/purchasing-sage-50/)
- [Covid-19 Grants & Expenditure](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/covid-19-grants-expenditure/) - Date held: 1st Sept. 2020 Recording COVID-19 Grants & Expenditure Creating the new Covid nominal codes and Covid department Recording Covid Grants and Costs Running the Covid Department reports Discussion on finalising the Covid transactions at Year-end > Watch Video > Presentation slides
- [Working Remotely](https://www.fssu.ie/post-primary/topics/sage-50-accounts/training/training-videos/working-remotely/) - Date: 19/05/2020 Webinar topics: Keeping Sage up to date, Working Remotely & FAQs re COVID-19 Keeping Sage 50 accounts up to date during COVID-19 Working from home & the Availability of Sage Drive Recording payroll costs in Sage 50 (including the COVID related transactions) Q&A Session View Video Webinar questions Date: 21/05/2020 Webinar topics: Working
- [Supervision & Substitution Payments to Teachers](https://www.fssu.ie/post-primary/topics/supervision-substitution/supervision-substitution-payments-to-teachers/) - Teachers: Department and Privately Paid teachers OLCS Each post-primary school will be provided with a defined number of hours of substitution to provide cover for teacher absences arising from official school business. This will be calculated on the basis of the number of pupils in a school with a minimum number of available hours for
- [Supervision & Substitution Payments to Unqualified Teachers](https://www.fssu.ie/post-primary/topics/supervision-substitution/supervision-substitution-payments-to-unqualified-teachers/) - Unqualified Teachers (Special Needs Assistants, Secretaries, Caretakers and External supervisors.) Supervision duties can be carried out by unqualified teachers. Unqualified teachers may not act as either substitute or temporary teachers. In no circumstances may they be left in sole charge of a class or group of children OLCS Each post-primary school will be provided with
- [Budget Request Form](https://www.fssu.ie/post-primary/topics/budgeting/budget-request-form/)
- [Adult Education Circulars](https://www.fssu.ie/post-primary/topics/adult-education/adult-education-circulars/)
- [Supervision & Substitution Payments](https://www.fssu.ie/post-primary/topics/payroll/payments/additional-payments/supervision-substitution/) - Teachers Payments: (Department and Privately Paid Teachers) Unqualified Teachers Payments: (SNAs, secretaries, caretakers, & external supervisors)
- [Teachers Payments: Department and Privately Paid Teachers](https://www.fssu.ie/post-primary/topics/payroll/payments/additional-payments/supervision-substitution/teachers-payments-department-privately-paid-teachers/) - OLCS Each post-primary school will be provided with a defined number of hours of substitution to provide cover for teacher absences arising from official school business. This will be calculated on the basis of the number of pupils in a school with a minimum number of available hours for all schools with less than 100
- [Circulars on Summer Works Scheme](https://www.fssu.ie/post-primary/topics/summer-works-scheme/circulars-on-summer-works-scheme/)
- [OLCS Manual](https://www.fssu.ie/post-primary/topics/olcs/olcs-manual/)
- [Circulars on OLCS](https://www.fssu.ie/post-primary/topics/olcs/circulars-on-olcs/)
- [Circulars on School Tours](https://www.fssu.ie/post-primary/topics/school-tours/circulars-on-school-tours/)
- [After School Study](https://www.fssu.ie/post-primary/topics/payroll/payments/additional-payments/after-school-study/) - After School Study Payments It is the responsibility of the Board of Management to ensure that an appropriate system of control is in place to govern after school study. In particular, all income generated by after school study must be lodged in the main school bank account and all payments incurred paid out of this same
- [New Employees](https://www.fssu.ie/post-primary/topics/payroll/payments/payments-to-school-personnel/new-employees/) - The school principal should complete an employee information form which must include: 1. Full employee details together with their PPS number 2. The rate of pay in writing and the relevant pay scale applicable. 3. The standard hours each person is expected to work 4. The number of holiday days each employee is entitled to.
- [Exempt from the VAT Reverse Charge](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-reverse-charge/exempt-vat-reverse-charge/) - Some construction contracts include the supply and installation of fittings including floor coverings that are not stuck down over their entire surfaces and light fittings that are not recessed. Are these supplies and fittings subject to the reverse charge? No. Supply and installation of fittings are not services within the scope of the reverse charge
- [Steps for processing a Reverse VAT invoice](https://www.fssu.ie/post-primary/topics/rct-and-vat/vat-reverse-charge/steps-processing-reverse-vat-invoice/) - The principal contractor accounts for the VAT on services rendered from a sub-contractor under what is known as the Reverse Charge. 1. The charge for services by the sub-contractor does not include VAT on the services. 2. The VAT registered sub-contractor issues an invoice to the principal, which shows all the information as it appears
- [Processing a contract on ROS](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/processing-contract-ros/) - Steps to follow when engaging a subcontractor The following steps are required to process a contract. Contract Notification Payment Notification Deduction Authorisation Deduction Summary 1. Contract Notification You must provide Revenue with details of the subcontractor (name and tax reference number) and contract (location, start/end dates, estimated contract value, etc) through ROS. You must also
- [Definition of Construction Operations for RCT](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/definition-of-construction-operations-for-rct/) - Construction Operations-Summary Definition "Construction operations" means operations of any of the following descriptions: The construction, alteration, repair, extension, demolition or dismantling of buildings or structures; The construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including walls, road-works, power lines, telecommunication apparatus, aircraft runways, docks and harbours,
- [RCT & Fee Paying Schools](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/rct-fee-paying-schools/) - Following a number of representations from representatives of fee charging schools, the FSSU sought clarification from the legal department of the Revenue Commissioners as to whether or not fee paying schools are comprehended by RCT regulations. Below is the reply from Revenue which clearly states their view that RCT regulations apply to "any board established
- [Defining a Labour only Contract(s)](https://www.fssu.ie/post-primary/topics/rct-and-vat/rct-relevant-contracts-tax/defining-labour-contracts/) - Guidance on confirming whether a contract is for labour only During the Contract Notification process on ROS, the principal will be asked the following question: “Are you satisfied that the contract is NOT a labour only contract?” Before answering this question, the principal contractor must already have satisfied themselves that the contract is not a
- [Code of Practice for Revenue Audit](https://www.fssu.ie/post-primary/topics/revenue/revenue-audit/code-of-practice-for-revenue-audit/)
- [Example of payment details required in a Revenue Audit](https://www.fssu.ie/post-primary/topics/revenue/revenue-audit/example-of-payment-details-required-in-a-revenue-audit/) - Payment details required for the years X to X incl: Please ensure that details of payments supplied are from January to December each year. The Revenue require the annual total amount paid to each individual/company for each year (not weekly or monthly payments) Cleaners Caretaker/grounds person. Grass cutting/gardeners. Painters/decorators. Building works/repairs/maintenance including electrical and plumbing
- [Revenue Complaint and Review Procedures Leaflet](https://www.fssu.ie/post-primary/topics/revenue/revenue-audit/revenue-complaint-and-review-procedures-leaflet/)

## Help Topics

- [Standardised Testing Grant](https://www.fssu.ie/primary/help/grants/standardised-testing-grant/) - The Standardised Testing Grant is: €6.00 per pupil in English medium schools with a minimum payment of €140. €7.50 per pupil in Irish medium schools with a minimum payment of €162. These funds should be used to buy test instruments and materials such as teachers’ manuals, scoring services or test-related software. Any remaining funds, after
- [Grants FAQ's](https://www.fssu.ie/primary/help/grants/grants-faqs/) - If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Special Class Grants](https://www.fssu.ie/primary/help/grants/special-class-grants/) - Background: Special classes are dedicated classes within mainstream schools for students with special educational needs (SEN). These classes typically have smaller numbers and more support. The NCSE (National Council for Special Education) provides the necessary resources (like teaching staff, special needs assistants, and training) for these classes. These classes exist within a "continuum of educational
- [Petty Cash Video](https://www.fssu.ie/primary/help/cash-or-school-income/petty-cash/petty-cash-video/) - Recording Petty Cash This session demonstrates how to record Petty Cash transactions using the FSSU Monthly Reporting Template. Please click on the file below to view this session (Please note: You will be asked to register your details to view this recording).
- [Use of School Premises by Outside Bodies](https://www.fssu.ie/primary/help/fixed-asset-register/use-of-school-buildings/use-of-school-buildings/) - The board of management must approve all lettings of the school premises. A separate record of all lettings must be maintained. The board of management determines the circumstances in which use may be made for community purposes of the school buildings or grounds. The board of management should prepare regulations and conditions governing the terms
- [Capitation Grant](https://www.fssu.ie/primary/help/grants/capitation-grant/) - The Capitation Grant is €224 per capita from 1st September 2025. The grant is usually paid to schools in 2 instalments 70% January and 30% paid in June, but the Department paid part of the grant (€31 per student in December 2025 to support schools with cashflow. The grant is based on a minimum enrolment
- [Budget Template](https://www.fssu.ie/primary/help/budget/budget-template/)
- [Useful Contact Details](https://www.fssu.ie/primary/help/miscellaneous/useful-contact-details/) - School Governance Section 090 6483723 schoolgovernance@education.gov.ie Grants Section – Central Funds Unit 090 648 3971 remittance@education.gov.ie Capitation Grant 090 6483971 090 6483924 sdfinfo@education.gov.ie Ancillary Services Grant 090 6483971 sdfinfo@education.gov.ie Free SchoolBooks Grant freeprimaryschoolbooks@education.gov.ie School Meals Scheme 071 9157100 071 9138625 071 9138626 School.meals@welfare.ie Special Needs Grant and Tuition Grant 090 6483854 ICT Grant
- [School Tours](https://www.fssu.ie/primary/help/school-tours/) - The objective of an educational tour should be that it should provide a significant benefit in the educational, intellectual, cultural and social development of the maximum number of pupils in the particular grade(s) taking part in the tour and which benefit cannot be provided by in school activities alone. A tour template forms should be
- [Overdrafts, Borrowing and Leasing](https://www.fssu.ie/primary/help/banking/overdrafts-borrowing-and-leasing/) - Overview Loans/overdrafts and leasing or other forms of debts must be approved by the patron. Loans and overdrafts should be avoided except for limited periods and where the board of management is satisfied that the overdraft/loan can be cleared by the board of management in a reasonable timeframe. No loan or overdraft should be entered
- [Charities Regulator Annual Report](https://www.fssu.ie/primary/help/charities-regulator/charities-regulator-annual-report/) - Overview As all charitable organisations are obliged to report on their financial activities, to facilitate schools, the FSSU shares the required financial information with the Charities Regulator. This information is pre-populated in the Charities Regulator’s annual report form for your school. Schools must review the information to ensure it is correct by 30th June each
- [Bus Escorts FAQ's](https://www.fssu.ie/primary/help/payroll/bus-escorts-faqs/) - If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Contact the Charities Regulator](https://www.fssu.ie/primary/help/charities-regulator/contact-the-charities-regulator/) - The Charites Regulator’s customer service team can be contacted in the follow ways: Helpline: (01) 633 1500 (available 10am-1pm Monday to Friday).
- [Salaries for school secretaries previously funded under Ancillary grant funding](https://www.fssu.ie/primary/help/payroll/salaries-for-school-secretaries-previously-funded-under-ancillary-grant-funding/) - Circulars Circular 0061/2026 Circular 0010/2026 Circular 0055_2025 Circular 0020_2025 Circular 0078/2024 Circular 0048/2024 Circular 0038/2024 Circular 0007/2024 Circular 0046/2023 Circular 0036/2022 Guidance Updated Department of Education School Secretaries Bulletin Guidance on Holiday Pay Arrangements for School Secretaries Guideline Financial Guideline P20 2021/2022 Templates Annual Leave Calculator for
- [Internal Financial Controls](https://www.fssu.ie/primary/help/internal-financial-controls/) - Internal Financial Controls Manual Internal Financial Controls Manual for schools is meant as a reference document of best practice which may be consulted by school management for guidance on all aspects of finance which impinge on the operation of the school. The checklists in this manual are applicable to all areas of the school’s operations
- [Summer Programme](https://www.fssu.ie/primary/help/grants/summer-programme/) - The Summer Programme for 2026 aims to ensure that pupils with the most complex special educational needs should have access to a school-based programme. The programme consists of 2 schemes: 1. The Primary School Scheme A non-pay grant of €30 per pupil per week will be paid in October 2026. 2. The DEIS Literacy and
- [Free Schoolbooks Grant](https://www.fssu.ie/primary/help/grants/free-schoolbooks-grants/free-schoolbooks-grant/) - The Book Grant for 2026/2027 is based on enrolments submitted by the school for 30th September 2025. In 2026 the Grant is expected to be paid before the end of April 2026. The grant is used to provide schoolbooks, workbooks and copybooks and where funding allows schools can provide other classroom related resources. Any surplus
- [Ancillary Grant](https://www.fssu.ie/primary/help/grants/ancillary-grant/) - The Ancillary Services grant is intended to cater for the cost of secretarial and caretaking services. The regulations now in force for employing secretaries, as a result of the Fórsa/WRC agreement, can be found in Circular 0036/2022. Schools recruiting new secretaries should contact the Department of Education by completing their customer query form. From 2026
- [Free Schoolbooks Administration Grant](https://www.fssu.ie/primary/help/grants/free-schoolbooks-grants/free-schoolbooks-administration-grant/) - This grant can be used to employ a person/s to work for a specified number of days to carry out administrative work on the scheme. The daily rate for this work is €172.60 for 2026 which includes holiday pay. The Department will provide an additional 11.40% to cover the employer PRSI cost. The payment must
- [Free Schoolbooks Grants](https://www.fssu.ie/primary/help/grants/free-schoolbooks-grants/) - The Primary Schoolbook Scheme Grant for primary schools and special schools 2026/2027 is based on the enrolment numbers submitted by the school for 30 September 2025 at the following rates: Programme Per capita rate 2026/2027 € Primary €80 Junior Cycle in Special Schools (including JCSP) €309 Transition Year in Special Schools €142 Senior Cycle in
- [Grants](https://www.fssu.ie/primary/help/grants/) - Grants payable to Primary Schools The main source of income for schools in the Free Education Scheme is grants payable to schools both on a per capita basis and for specific purposes. Many of the grant allocations are based on the Annual Enrolment Returns submitted each year by schools.
- [Email Impersonation Scam to Schools](https://www.fssu.ie/primary/help/miscellaneous/email-impersonation-scam/) - A number of schools have recently reported receiving sophisticated scam emails that appear to come from the Principal or other staff members. Please see guidance note below which outlines what to look out for and the steps schools should take to protect themselves. We would strongly recommend that this guidance is shared with all relevant
- [Budget](https://www.fssu.ie/primary/help/budget/) - A school budget assists the Principal in effective decision making to manage the school finances on a day-to-day basis. It creates awareness, encourages boards of management to plan ahead, control spending and ensure efficient running of the school. It is a requirement of the schools’ governance manual / articles of management as a school is
- [Payments to State Exam Personnel](https://www.fssu.ie/primary/help/payroll/payments-to-state-exam-personnel/) - Examination Aides 8 Examinations Aide - Administration days are available to schools with 120 Leaving Certificate candidates 10 days are available to those schools with in excess of 120 Leaving Certificate candidates. An additional 6 Examinations Aide - Pastoral Support days are also provided so that each school authority can appoint a member of staff
- [Suggested use of COA categories](https://www.fssu.ie/primary/help/monthly-reporting/monthly-rep/suggested-use-of-coa-categories/)
- [Say Yes to Languages Grant](https://www.fssu.ie/primary/help/grants/curriculum-grants/say-yes-to-languages-grant/) - Introduction The Department of Education and Youth is offering all recognised primary schools an opportunity to apply to take part in the Say Yes to Languages sampler module, which will be offered again in the 2026/2027 school year. This is the second year of the programme and will focus on preparation for the introduction of
- [Curriculum Grants](https://www.fssu.ie/primary/help/grants/curriculum-grants/)
- [Procurement/ Purchasing](https://www.fssu.ie/primary/help/procurement-purchasing/) - The Board of Management should establish a set of procedures governing purchasing and should set out the arrangements for buying, receipt of goods and accounting for same. A purchasing policy needs to strike a balance between quality and cost, (as the cheapest is not necessarily the best) and between cost-effective bulk purchasing and inefficient overstocking.
- [VAT Compensation Scheme](https://www.fssu.ie/primary/help/rct-vat-1/vat-compensation-scheme/) - The Government Budget 2018 introduced the Charities VAT Compensation Scheme. Under the scheme, schools as charities may be able to reclaim some element of their VAT costs arising in 2025 based on the level of non-public funding they receive. Schools must exclude income and expenditure from canteens and tuck shops. The fund for the scheme
- [ICT Grant](https://www.fssu.ie/primary/help/grants/ict-grant/) - The ICT Grant is €2000 basic plus €25.17 per mainstream primary school, €30.20 special school/special class in mainstream school, €27.69 DEIS primary school. The ICT grant can be used for: Computing Devices for learners: These may include desktop PCs, laptops, tablets or hybrid devices. These can include equipment for the provision of DCG. Projectors including
- [Credit Card Overview](https://www.fssu.ie/primary/help/banking/credit-cards/credit-cards-overview/) - Schools are permitted to have a credit card. The Principal is to be the only credit cardholder. If the board of management decides that it requires a credit card for the school, this must be formally approved by the board. This approval should be included in the minutes of the board meeting. Before a credit
- [Sample Forms and Templates](https://www.fssu.ie/primary/help/procurement-purchasing/sample-forms-and-templates/)
- [Travel & Subsistence Sample Policies](https://www.fssu.ie/primary/help/travel-subsistence/travel-subsistence-sample-policies/)
- [Travel and Subsistence Sample Claim Forms](https://www.fssu.ie/primary/help/travel-subsistence/travel-subsistence-sample-claim-forms/)
- [Travel and Subsistence FAQ's](https://www.fssu.ie/primary/help/travel-subsistence/travel-subsistence-faqs/)
- [Attendance Grant](https://www.fssu.ie/primary/help/grants/attendance-campaign-support-grant/) - Overview The Attendance Grant is a once-off payment grant to promote regular school attendance of children and young people in schools. The grant was paid to schools in December 2025. Schools are best placed to understand the needs of their own community and identify how best to address those needs at a local level. Therefore,
- [Fundraising](https://www.fssu.ie/primary/help/fundraising-donations/fundraising-2/) - The board of management must develop and agree a fundraising from the public policy. The policy must be reviewed annually and updated where necessary. The board of management must approve the fundraising activities of the school for the coming year. > Further Guidance on fundraising > Guidance on the nominal codes for fundraising income and
- [RCT/VAT FAQs](https://www.fssu.ie/primary/help/rct-vat-1/revenue-faqs-2/)
- [Relevant Contracts Tax (RCT)](https://www.fssu.ie/primary/help/rct-vat-1/rct-relevant-contracts-tax/) - What is Relevant Contracts Tax? Relevant Contracts Tax (RCT) is a withholding tax system that operates in the construction, forestry and meat processing sectors. Where a principal contractor in those sectors makes a “relevant payment” to a subcontractor, RCT must be operated. The rates of tax are 0%, 20% and 35%. All RCT transactions must
- [Credit Cards](https://www.fssu.ie/primary/help/banking/credit-cards/) - The use of credit cards are permitted in schools for online purchases. Schools may not use a debit card. Prior approval must be sought from the patron / trustee before applying for a credit card. The FSSU recommend that the board of management implement controls around the use of the credit card.
- [Payroll](https://www.fssu.ie/primary/help/payroll/)
- [Auto-Enrolment](https://www.fssu.ie/primary/help/payroll/pensions/auto-enrolment/) - Introduction Auto-enrolment (AE) is a new retirement savings system that commenced on 1 January 2026. The scheme is called “My Future Fund” and is designed for employees who do not already have a pension. A new public body, the National Automatic Enrolment Retirement Savings Authority (NAERSA), has been established to administer the scheme. Under auto-enrolment,
- [STEM and Arts Grant](https://www.fssu.ie/primary/help/grants/curriculum-grants/stem-and-arts-grant/) - The grant paid to schools in 2024/2025 is provided for the purchase of physical resources supporting the new Science, Technology, Engineering, and Mathematics (STEM) and Arts curricula. Rates Grants are calculated as follows: • Fixed payment per school: €500.00 • Per-pupil payment: €14.03 • DEIS/SEN rate per pupil: €16.13 Main features of the Grant This
- [Wellbeing Curriculum Grant](https://www.fssu.ie/primary/help/grants/curriculum-grants/wellbeing-curriculum-grant/) - Overview The grant paid to schools in 2025/2026 is provided for the purchase of physical resources supporting the Wellbeing Curriculum in the redeveloped primary curriculum. Rates The Primary Curriculum Grant has been paid to schools and is calculated as follows: Fixed payment per school: €400 - 1 to 30 pupils €500 - 31-50 pupils €750
- [Minor Works Grant](https://www.fssu.ie/primary/help/grants/minor-works-grant/) - The Minor Works Grant is €5,500 basic plus €18.50 Mainstream (€74 Special Schools). The payment period for the grant has been set as December/January in advance for the next academic year. The grant can be used for the following: Improvements to school buildings and grounds (Items such as the replacement of windows, roof repairs, re-surfacing
- [Holiday and Public Holiday Entitlements](https://www.fssu.ie/primary/help/payroll/holiday-and-bank-holiday-entitlements/) - What are the holiday entitlements for secretaries, caretakers and cleaners? The annual leave entitlement is 4 weeks per annum for someone working full time. The most common method for calculating holiday pay is 8% of the hours worked in a leave year (but subject to a maximum of 4 working weeks). The calculations for holiday
- [Chart of Accounts](https://www.fssu.ie/primary/help/monthly-reporting/chart-of-accounts/) - The FSSU chart of accounts provides the complete listing of income and expenditure categories for recording receipts and payments. Chart of Accounts for 2025/2026 Effective for the year ended 31st August 2026 (See list of changes) Chart of Accounts (Excel) Chart of Accounts (PDF) Cairt Cuntas do Chuntasóir Seachtrach na Scoile (Excel)
- [FAQ's on Payroll](https://www.fssu.ie/primary/help/payroll/faqs-on-payroll/) - Payroll Procedures and Controls Secretaries, Caretakers & Cleaners PRSI Retirement Age Payroll Tax Queries If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Appointment of an External Accountant](https://www.fssu.ie/primary/help/appointment-of-an-external-accountant/) - Schools are recommended to firstly use the framework on the OGP website (Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial & Economic Services). Where a framework is not used, please use the template below.
- [Statutory Sick Leave Pay Scheme](https://www.fssu.ie/primary/help/payroll/statutory-sick-leave-pay-scheme/) - Overview The Sick Leave Act commenced on 1 January 2023 and provides for an entitlement to statutory sick leave for an employee who would have ordinarily worked but was incapable of doing so due to illness or injury. Since 1 January 2024, employees are entitled to 5 days of paid sick leave per year, up
- [Registering for Taxes with Revenue](https://www.fssu.ie/primary/help/revenue-commissioners/registering-for-taxes-with-revenue/) - How does a school register with Revenue? If you are already registered on ROS you can add a new registration using Manage Registration under the Services tab. If not, you can complete the TR1 form available below. How do I fill out the TR1 form?
- [Online Banking FAQ’s](https://www.fssu.ie/primary/help/banking/online-banking-faqs/) - The FSSU recommends the use of online banking and online payments where possible. All schools must have a business bank account and must not use personal banking eg Banking 365. Only business accounts allow for two or more authorisers as required by the Governance Manual. The authorised signatories should be the chairperson and the treasurer,
- [Charities Governance Code](https://www.fssu.ie/primary/help/charities-regulator/charities-governance-code/) - The Charities Regulator issued the Governance Code for Charities in 2018. The code sets out the minimum standards charity trustees should meet to effectively manage its organisation. > Download the Charities Governance Code Compliance with the Charities Governance Code Where a school, registered with the Charities Regulator as a board of management and is operating
- [RCT Frequently Asked Questions](https://www.fssu.ie/primary/help/rct-vat-1/rct-relevant-contracts-tax/rct-frequently-asked-questions/)
- [Archived Grants](https://www.fssu.ie/primary/help/grants/archived-grants/) - This section contains information on grants that applied in previous years and are no longer available to schools (since 2024). The details are provided for reference purposes only.
- [Cost of Living Grant](https://www.fssu.ie/primary/help/grants/archived-grants/cost-of-living-grant/) - The cost of living grant is to ensure financial supports are available for recognised primary schools in the Free Education Scheme to meet additional energy costs and other increased day to day running costs. The total grant amount in 2024/2025 was €36.00 and was paid in 1 instalment. Financial Guideline: Circular:
- [Definition of Relevant Contracts Tax (RCT)](https://www.fssu.ie/primary/help/rct-vat-1/rct-relevant-contracts-tax/definition-of-relevant-contracts-tax-rct/) - Relevant Contracts Tax (RCT) applies to payments made by a principal contractor to a subcontractor under a relevant contract i.e. a contract for the carrying out of, or the supply of labour for the carrying out of, relevant operations in the construction, meat processing and forestry industries. Tax is deducted by a principal contractor on payments to a subcontractor as advised
- [MRT FAQs and Suggested Uses](https://www.fssu.ie/primary/help/monthly-reporting/monthly-rep/)
- [Important Dates](https://www.fssu.ie/primary/help/rct-vat-1/important-dates/) - The FSSU has prepared a schedule of important dates for Revenue returns and the preparation and submission of annual financial accounts. > Guideline on Important Dates for 2025/2026
- [Revenue Tax Clearance Certificate](https://www.fssu.ie/primary/help/revenue-commissioners/revenue-tax-clearance-certificate/) - There is no requirement for schools to have an up to date tax clearance certificate except where they are applying for grants from local authorities who may require proof of tax clearance. If all taxes are paid up to date i.e. VAT, PAYE etc, you can apply for your tax clearance cert under the ‘my
- [VAT/RCT-Accounting Aids](https://www.fssu.ie/primary/help/rct-vat-1/vat-rct-accounting-aids/) - A school must maintain a VAT & RCT file. Below is a list of supporting documents that must be kept on each file. VAT File An annual VAT file must be setup at the start of each school year. For each return period for example bi-monthly returns the following should be on the file; Copy
- [MRT FAQs](https://www.fssu.ie/primary/help/monthly-reporting/monthly-rep/monthly-reporting-template-faq-and-suggested-uses/) - Getting Started Please do not type over a grey cell as it contains a formula. Bank Summary Page Making Changes / Corrections Recording Revenue Payments Petty Cash and Credit Cards Recording Income and Payments Reports On the individual tabs you will find blue buttons which you can click these to
- [Physical Activity in Teaching and Learning Grant](https://www.fssu.ie/primary/help/grants/physical-activity-in-teaching-and-learning-grant/) - Introduction The Department of Education and Youth introduced a pilot programme in April 2025 to support the integration of physical activity into teaching and learning. The pilot programme was first launched in 2024, with 24 schools participating in year 1 of the pilot programme. As part of Budget 2025, funding of €300k is being provided
- [After School Clubs](https://www.fssu.ie/primary/help/after-school-clubs/) - Overview It is a practice in many schools to organise afterschool clubs for students which normally involves a cost on students and their parents. It is the responsibility of the board of management to ensure that an appropriate system of financial control is in place to govern after school clubs. After school clubs can be
- [After School Clubs Outsourced](https://www.fssu.ie/primary/help/after-school-clubs/after-school-clubs-outsourced/) - Introduction Where the board of management have outsourced the running of an after-school club to an outside body, this is often referred to as a Private Enterprise Model. In this model, the board has no involvement in the organisation or running of the activities. Outlined below is guidance on the financial controls where after-school clubs
- [After School Clubs ran by the school](https://www.fssu.ie/primary/help/after-school-clubs/after-school-clubs-ran-by-the-school/) - A board of management may provide after-school clubs which are operated and managed directly by the board. To ensure strong financial governance and compliance, the following internal controls must be observed for the after-school clubs. Budgeting Activities must be included in the annual school budget. The budget must be reviewed annually and approved by the
- [Monthly Reporting Template - Download](https://www.fssu.ie/primary/help/monthly-reporting/monthly-reporting-templates-includes-irish-template-and-6-bank-account-template/) - Click on below to download the FSSU monthly reporting template. *Please note Excel 2010 or newer is required to run these templates.* 2025-2026: Older Versions:
- [Evidence of Insurance](https://www.fssu.ie/primary/help/rct-vat-1/rct-relevant-contracts-tax/evidence-of-insurance/) - Once a Contractor is appointed and prior to the commencement of the work request the Contractor to produce evidence from their Insurer/Insurance Broker that they have insurance in place in respect of the work being undertaken and that such insurance will remain in place for the duration of the Contract. The minimum cover a Contractor
- [Defining a Labour only Contract(s)](https://www.fssu.ie/primary/help/rct-vat-1/rct-relevant-contracts-tax/defining-a-labour-only-contracts/) - Guidance on confirming whether a contract is for labour only During the Contract Notification process on ROS, the principal will be asked the following question: “Are you satisfied that the contract is NOT a labour only contract?” Before answering this question, the principal contractor must already have satisfied themselves that the contract is not a
- [VAT-Reverse Charge](https://www.fssu.ie/primary/help/rct-vat-1/vat-reverse-charge/) - Overview Where a board receives construction services, other than haulage for hire, it must account for VAT on such services to Revenue. The method of accounting for VAT in such cases is known as reverse charge. The charge the sub-contractor makes to a principal contractor i.e. the school, does not include VAT. Instead the school
- [VAT/RCT Deadlines](https://www.fssu.ie/primary/help/rct-vat-1/vat-rct-deadlines/) - The FSSU has prepared a schedule of important dates for Revenue returns and the preparation and submission of annual financial accounts. The table below provides a schedule of important dates for filing returns to Revenue for VAT, RCT and RTD. The dates listed below are the latest date a return should be filed and paid
- [VAT-Purchasing Goods](https://www.fssu.ie/primary/help/rct-vat-1/vat-purchasing-goods/)
- [Use of School Buildings](https://www.fssu.ie/primary/help/fixed-asset-register/use-of-school-buildings/)
- [School Insurance Overview](https://www.fssu.ie/primary/help/fixed-asset-register/school-insurance/school-insurance-overview/) - The Department of Education requires that boards put in place comprehensive insurance cover for the school. Overview All Insurance policies should be in the name of the Trustees / Patrons of the school. It may be necessary to name the Manager / Board of Management and the Trustees in the policies. Insurance of the Plant
- [School Insurance](https://www.fssu.ie/primary/help/fixed-asset-register/school-insurance/)
- [Insurance for Use of the School Premises by Outside Bodies](https://www.fssu.ie/primary/help/fixed-asset-register/school-insurance/insurance-for-use-of-the-school-premises-by-outside-bodies/) - The board of management must approve all lettings of the school premises. A separate record of all lettings must be maintained. The board of management determines the circumstances in which use may be made for community purposes of the school buildings or grounds. The board of management should prepare regulations and conditions governing the terms
- [Stock Controls](https://www.fssu.ie/primary/help/fixed-asset-register/stock-controls/) - Stocks refer to class materials and other consumable goods. The board of management must establish and maintain an adequate system of stock control with the objective of ensuring that stocks of class materials and other consumables are adequately protected against loss or misuse. This must include procedures for: Requisitioning, ordering, receiving, checking and recording goods
- [Sample Fixed Asset Register](https://www.fssu.ie/primary/help/fixed-asset-register/sample-fixed-asset-register/)
- [School Fixed Assets](https://www.fssu.ie/primary/help/fixed-asset-register/fixed-asset-register-overview/) - Introduction School assets are crucial to the efficient running of the school in terms of education and administration. The recording of assets in a fixed asset register facilitates the monitoring of those assets and is, therefore, a vital control in safeguarding school assets. All schools should maintain an asset register. This should contain details of
- [Assets, Buildings and Stock](https://www.fssu.ie/primary/help/fixed-asset-register/) - The board of management should establish and maintain an appropriate system of control over all assets and tangible moveable property owned by the board. An asset is any property acquired by the school which is intended for use on a continuing basis for more than one year.
- [Monthly Reporting Template](https://www.fssu.ie/primary/help/monthly-reporting/) - The monthly reporting template is a excel workbook that can be used to manage a school’s day to day bookkeeping activities. Below you can find links to download the template, answers to frequently asked questions and recordings of training webinars previously held. Remember the FSSU offers remote support so if you encounter any difficulty when
- [Monthly Reporting Template Videos](https://www.fssu.ie/primary/help/monthly-reporting/mrt-videos/) - Monthly Reporting Template Downloading and Setting up the Template Enter Data and the Bank Reconciliation Reports Understanding and Running the Monthly Template Reports NOTE: The FSSU have developed these templates for internal use for monitoring monthly income, expenditure, budget management, cash flow etc. The use of the FSSU internal templates is optional for schools who
- [Understanding & Running the Monthly Template Reports](https://www.fssu.ie/primary/help/monthly-reporting/understanding-and-running-the-monthly-template-reports/) - Overview This training video focuses on the following: Bank Reconciliation Statement Income and Expenditure Report Capital and Reserves Actual V Budget Bank Summary Page Receipt Transactions Payment Transactions Multiple Report Selection Cash Flow Obtain Actual Balance Report
- [Downloading the Monthly Reporting Template](https://www.fssu.ie/primary/help/monthly-reporting/downloading-the-monthly-reporting-template/)
- [Year End Checklist and Templates](https://www.fssu.ie/primary/help/monthly-reporting/year-end-checklist-and-templates/) - > Year End Check List > Year-End Capital Projects Template > Accruals Income in advance prepayments template
- [Petty Cash](https://www.fssu.ie/primary/help/cash-or-school-income/petty-cash/)
- [Petty Cash Template](https://www.fssu.ie/primary/help/cash-or-school-income/petty-cash/petty-cash-template/)
- [Cashflow](https://www.fssu.ie/primary/help/cashflow/) - The Cashflow Statement is used to assess past cash flows as well as helping to forecast future cash flows. It is concerned with describing and examining the inflows and outflows of cash that lead to the change in cash held after a transaction has taken place. The purposes for which a Cashflow Statement is prepared
- [(ERR) Enhanced Reporting Requirements](https://www.fssu.ie/primary/help/revenue-commissioners/err-enhanced-reporting-requirements/) - The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and board of management members. Reporting the details of these expenses and benefits commenced on 1 January 2024. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This
- [Independent Assessors](https://www.fssu.ie/primary/help/independent-assessors/) - The composition of selection committees varies depending on the post to be filled but the selection committee is normally made up of some/all of the following: ➢ Board of management nominees ➢ Principal of the school ➢ Trustee nominees ➢ External Indepentent assessor The rates paid to Independent Assessors are at the discretion of the
- [FAQ Independent Assessors](https://www.fssu.ie/primary/help/independent-assessors/faq-independent-assessors/) - If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Electronic Banking](https://www.fssu.ie/primary/help/banking/electronic-banking/) - The FSSU encourages all schools who are still using cheques for the payment of wages and bills to begin using electronic or internet banking as soon as possible. Under the National Payments Plan, public sector bodies are encouraged to move towards electronic banking. Schools must use Business Banking Online which allows for 2 approvers as
- [Keeping Payroll Records](https://www.fssu.ie/primary/help/payroll/keeping-payroll-records/keeping/) - Keeping Payroll Records Revenue requires that all employers including schools must keep records relating to all employees for whom PAYE/PRSI contributions are paid. The following details must be recorded to demonstrate that employee entitlements are being properly recorded: Employer Registration Number. Name, Address and PPSN of each employee. Payroll details – gross to net reports,
- [Example of Payment Details required in a Revenue Audit](https://www.fssu.ie/primary/help/payroll/keeping-payroll-records/example-of-payment-details-required-in-a-revenue-audit/) - Revenue Audits – Payments to Personnel The Revenue require details of all payments made by the school to individuals/companies during each the tax year i.e. January to December including the following: Cleaners. Caretaker/grounds person. Grass cutting/gardeners. Casual labour i.e. covering leave etc for the regular cleaners/caretakers etc. Painters/decorators. Building works/repairs/maintenance including electrical and plumbing work
- [Keeping Payroll Records](https://www.fssu.ie/primary/help/payroll/keeping-payroll-records/)
- [Payroll Deductions](https://www.fssu.ie/primary/help/payroll/calculating-payroll-taxes-and-deductions/payroll-deductions/) - What Deductions Are Made From The Gross Pay? PAYE & USC An employer is required to operate PAYE, for each employee on their payroll. The employee should register the employment with Revenue using myAccount. Revenue will issue tax credits, cut-off points and USC rates (RPN) to the employer which can be downloaded from the Revenue
- [FAQ's Use of School Buildings](https://www.fssu.ie/primary/help/fixed-asset-register/use-of-school-buildings/faqs-use-of-school-buildings/)
- [RCT/VAT](https://www.fssu.ie/primary/help/rct-vat-1/)
- [PRSAs](https://www.fssu.ie/primary/help/payroll/pensions/prsas/) - Overview A Personal Retirement Savings Account (PRSA) is a type of long-term personal pension plan. It is like an investment account that is designed to let you save for retirement in a flexible way. Board obligations: For employees who do not have access to an employer or Department of Education pension scheme, the board is
- [Electronic Banking for Payments](https://www.fssu.ie/primary/help/banking/electronic-banking/electronic-banking-for-payments/) - It is recommended that boards of management should use online banking for all payments. This is more cost effective and efficient for the school. Approval must first be obtained from the board of management for the use of electronic banking by the school. This approval should be included and approved in the minutes of the
- [School Charges and Voluntary Contributions](https://www.fssu.ie/primary/help/cash-or-school-income/school-charges-and-voluntary-contributions/) - School Charges and Voluntary Contributions – Schools in the Free Education Scheme The Education (Admission to Schools) Act 2018, Section 64 prohibits schools from charging fees or seeking payment or contributions for an application for admission to a school or for the enrolment or continued enrolment of a student in a school. The introduction of
- [Register with the Charities Regulator](https://www.fssu.ie/primary/help/charities-regulator/register-with-the-charities-regulator/) - The Charities Act 2009 requires all schools to register as charities with the Charities Regulator. The Charities Regulator encourages all schools to submit their application as soon as possible. How to Register Go to the Charities Regulator Website Create a new user account known as ‘MyAccount’ by selecting the “Log In” button Click on the
- [Donations](https://www.fssu.ie/primary/help/fundraising-donations/donations-2/) - Charitable Donation Scheme The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies. For the purposes of the Charitable Donation Scheme, an approved body is: “primary, second and third level institutions who have programmes approved by the Minister for Education and Skills” If an individual donates €250 or more in a
- [Fundraising and Donations](https://www.fssu.ie/primary/help/fundraising-donations/)
- [Revenue Commissioners](https://www.fssu.ie/primary/help/revenue-commissioners/)
- [DIRT Tax Exemption for Charities](https://www.fssu.ie/primary/help/revenue-commissioners/dirt-tax-exemption-for-charities/) - As schools are registered charities they are entitled to apply for exemption from DIRT tax. You must submit an application through ROS, by following these steps: Go to the ‘Other Services’ section in the ‘My Services’ tab. Select ‘Charities and Sports Bodies eApplications’. Revenue may request further documentation to support the application. If you are
- [Parents Association FAQ](https://www.fssu.ie/primary/help/parents-association/parents-association-faq/) - If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Electricity and Gas Contracts for Schools](https://www.fssu.ie/primary/help/procurement-purchasing/electricity-and-gas-contracts-for-schools/) - Natural Gas The Office of Government Procurement (OGP) have appointed a new supplier of natural gas to the education sector. The contract has been awarded to SSE Airtricity on the basis of lowest price tender. The new contract will be for a period of 3 years, from September 1st 2024 to the 31st August 2027.
- [Small Benefit Exemption Scheme](https://www.fssu.ie/primary/help/payroll/small-benefit-exemption-scheme/) - The Small Benefit Scheme (SBS) is a Revenue tax relief scheme that allows employers to provide a tax-exempt benefit to employees of up to €1,500 per year. Under the Revenue Commissioner’s approved Small Benefit Exemption Scheme employers can provide employees with a small benefit, this small benefit is not subject to PAYE, USC or PRSI.
- [Small Benefit Exemption Scheme](https://www.fssu.ie/primary/help/revenue-commissioners/err-enhanced-reporting-requirements/small-benefit-exemption-scheme/) - The Small Benefit Scheme (SBS) is a Revenue tax relief scheme that allows employers to provide a tax-exempt benefit to employees of up to €1,500 per year. Under the Revenue Commissioner’s approved Small Benefit Exemption Scheme employers can provide employees with a small benefit, this small benefit is not subject to PAYE, USC or PRSI.
- [Revenue Guidance on Retention of Books and Records](https://www.fssu.ie/primary/help/revenue-commissioners/revenue-guidance-on-retention-of-books-and-records/) - > Revenue eBrief No. 331/24 - Retention of books and records
- [Calculating Payroll Taxes](https://www.fssu.ie/primary/help/payroll/calculating-payroll-taxes-and-deductions/calculating-payroll-taxes/) - The basic method for calculating Income Tax on pay is as follows Apply the standard rate of tax (20%) on their gross pay up to their weekly cut-off point Apply the higher rate of tax (40%) on any gross pay above their weekly cut-off point Add the two amounts above Subtract the amount of their weekly
- [Self Employed V's Employee](https://www.fssu.ie/primary/help/payroll/self-employed-vs-employee/) - Self Employed V Employee When the school is engaging the services of external personnel e.g. drama, music, sports coaching etc., it is important to determine whether the individual is self-employed or an employee. The following factors should be considered to ensure the school complies with Revenue requirements. An individual would normally be considered self-employed if
- [Solar Panels](https://www.fssu.ie/primary/help/grants/solar-panels/) - School authorities can apply for funding from the Department to have solar panels installed by a registered contractor, with guidance from the Department. For information see links below: > DE Press Release > Financial Guideline on Solar Panels > Accounting Treatment for Solar Panels
- [Once-off Grants](https://www.fssu.ie/primary/help/grants/once-off-grants/) - ICT Digital Divide Grant Paid November 2021 Enrolment Grant –Non DEIS Grant DEIS 0 to 99 €5,000 €10,000 100 to 249 €8,000 €16,000 250 to 499 €13,360 €26,720 500 to 749 €22,311 €44,622 750 plus €37,260 €74,519 School Library Books Capital Grant Paid June 2022 The school Library Grant is a one off
- [Pensions](https://www.fssu.ie/primary/help/payroll/pensions/)
- [Travel & Subsistence](https://www.fssu.ie/primary/help/travel-subsistence/)
- [Charitable Donations Scheme](https://www.fssu.ie/primary/help/revenue-commissioners/charitable-donations-scheme/) - Schools who are registered with the Charity Regulator can claim tax relief for eligible donations made to them by parents/donors. For the purposes of the Charitable Donations Scheme, schools are automatically approved bodies and are not required to prepare audited accounts. If you have a query that is not addressed in these FAQs, please email
- [School Receipts](https://www.fssu.ie/primary/help/cash-or-school-income/school-receipts/)
- [DEIS Grant](https://www.fssu.ie/primary/help/grants/deis-grant/) - (DEIS schools only) Schools included in the School Support Program under DEIS receive a grant which is based on the level of concentrated disadvantage in each school and the school’s enrolment.
- [Charities Regulator FAQs](https://www.fssu.ie/primary/help/charities-regulator/charities-regulator-faqs/) - If you have a query that is not addressed in these FAQs, please email us at primary@fssu.ie.
- [Cash Receipts Procedures](https://www.fssu.ie/primary/help/cash-or-school-income/school-receipts/cash-receipts-procedures/) - The Cash Receipts is used to record payment settlements. Cash transactions also include transactions made through cheques and transfers. Entries in the Cash Receipts record must be analysed into appropriate columns. Columns should be headed up for various types of receipts, e.g. tours, grants, etc. Entries in the Cash Receipts record should be totalled for
- [Banking](https://www.fssu.ie/primary/help/banking/) - The FSSU recommends the use of online banking and online payments where possible. All schools must use business banking online and must not use personal banking eg Banking 365. Only business banking online allows for two or more authorisers as required by the Governance Manual 2023-2027. The authorised signatories should be the chairperson and the treasurer,
- [Sample Payroll Procedures and Controls](https://www.fssu.ie/primary/help/payroll/sample-payroll-procedures-and-controls/)
- [Commencing and Ceasing Employees](https://www.fssu.ie/primary/help/payroll/commencing-and-ceasing-employees/) - The process for commencing and ceasing employees is part of your normal payroll process. Forms P45 and P46 are no longer required. Commencing An Employment You are obliged to notify Revenue of any new employees. From 1 January 2019 you can request an RPN for any new employees before you pay them. You can do
- [Filing Payroll Returns on ROS](https://www.fssu.ie/primary/help/payroll/calculating-payroll-taxes-and-deductions/filing-payroll-returns-on-ros/) - Revenue Payroll Return & Payment Due Dates The introduction of PAYE modernisation in January 2019 has eliminated the need for P30 and P35 returns to Revenue. Reporting to Revenue is now in real-time at the end of each weekly/monthly payroll run, using a payroll submission report (PSR). Monthly Statement Each month, the Revenue will issue
- [Calculating Payroll Taxes and Deductions](https://www.fssu.ie/primary/help/payroll/calculating-payroll-taxes-and-deductions/)
- [ERR Enhanced Reporting Requirements](https://www.fssu.ie/primary/help/payroll/err-enhanced-reporting-requirements/) - The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and board of management members. Reporting the details of these expenses and benefits commenced on 1 January 2024. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This
- [Cash & School Income](https://www.fssu.ie/primary/help/cash-or-school-income/)
- [Copyright Licensing in Schools](https://www.fssu.ie/primary/help/miscellaneous/copyright-licensing-in-schools/) - This Licence applies to the showing of videos, DVDs, downloads etc. If the item is for entertainment purposes only a licence may be required. If a school is showing educational material this is exempt. This exemption is narrowly defined and applies only for educational use where the content is shown in the classroom, as
- [Miscellaneous](https://www.fssu.ie/primary/help/miscellaneous/)
- [Parents Association](https://www.fssu.ie/primary/help/parents-association/) - Parents’ Associations provide most valuable assistance and support to school management, staff and students. As the Parents Association operates solely for the school, its activities are the responsibility of the Board of Management The Governance manual 2023-2027 sets out the requirements for fundraising carried out by the Parents Association 1. The Parents’ Association shall consult
- [Charity Regulator Guidance booklets](https://www.fssu.ie/primary/help/parents-association/charity-regulator-guidance-booklets/)
- [Registering for ROS](https://www.fssu.ie/primary/help/revenue-commissioners/registering-for-ros/) - ROS helpline: 01 7383699 Email: roshelp@revenue.ie
- [Capital Grants](https://www.fssu.ie/primary/help/grants/capital-grants/) - With prior Trustee approval, the Board of Management may seek capital funding from the Department of Education under the following categories: Major Projects Additional Accommodation Emergency Works Remediation Programmes Summer Works Scheme Application forms for Major Capital Works (Form SLE) and Additional Accommodation Primary schools requiring emergency works to be undertaken must apply under this scheme by
- [Charities Regulator](https://www.fssu.ie/primary/help/charities-regulator/) - The Charities Act 2009 requires all boards of management to register their schools with the Charities Regulator. "All charitable organisations are obliged to report on their financial activities to the Charities Regulator each year. The report is pre-populated with data submitted to the FSSU by your school accountant in Feburary each year. Schools must review
- [Video: Reviewing your School's Annual Report](https://www.fssu.ie/primary/help/charities-regulator/video-reviewing-your-schools-annual-report/) - Delivered by Kevin Molloy, Registration Manager, Charities Regulator
- [Electronic Payment Solutions](https://www.fssu.ie/primary/help/cash-or-school-income/school-receipts/electronic-payment-solutions/) - The FSSU recommends the use of an electronic payments solutions package. This will facilitate the handling of payments from parents to schools electronically (including internet, mobile phone app and chip and pin), while continuing to allow parents that wish to make payments by cash, cheque, etc. The payments solutions are intended to fulfil the following
- [Cash Receipts Book](https://www.fssu.ie/primary/help/cash-or-school-income/school-receipts/cash-receipts-book/)
- [Petty Cash Procedures](https://www.fssu.ie/primary/help/cash-or-school-income/petty-cash/petty-cash-procedures/) - Petty Cash Procedures and Controls The petty cash system is part of the school’s internal control system and should be carefully monitored. Petty cash should be used for small payments of goods or services where the school has no formal account. The petty cash expenditure limit should be set by the Board of Management at
- [Electronic Payment Solutions](https://www.fssu.ie/primary/help/banking/electronic-payment-solutions/) - E Press Release: The Department of Education and its education sector procurement hub, the Education Procurement Service (EPS), in conjunction with the Schools Procurement Unit (SPU), the Financial Support Services Unit (FSSU) and Education & Training Boards Ireland (ETBI), have established a framework of three market providers in order to provide payments solutions for schools
- [Budget Overview](https://www.fssu.ie/primary/help/budget/budget-overview/) - Getting Started To begin you will need the following: Final accounts for previous years Year to date accounts Expected pupil enrolment numbers Plans /goals for coming year Income Begin with revenue – determine total resources available and identify all revenue sources. Department of Education Grants Other State Income School Generated income Other income to fund
- [Purchasing from other non E.U. Countries](https://www.fssu.ie/primary/help/rct-vat-1/vat-purchasing-goods/purchasing-from-other-non-e-u-countries/) - Services received from abroad (excluding construction services) Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on services received from outside the State. The school should pay the invoice including the VAT to the supplier. Non-resident subcontractors providing construction services Where a subcontractor who
- [Purchasing from another E.U. Country (including Northern Ireland)](https://www.fssu.ie/primary/help/rct-vat-1/vat-purchasing-goods/purchasing-from-another-e-u-country-including-northern-ireland/) - Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on goods they purchase from other EU Member States, (including Northern Ireland). I.E. Where a school buys goods from another EU country or Northern Ireland, the supplier’s invoice should be inclusive of VAT at the
- [Purchasing from the U.K.](https://www.fssu.ie/primary/help/rct-vat-1/vat-purchasing-goods/purchasing-from-the-u-k/) - From 1st January 2021, Brexit and new customs rules means you may have to pay taxes and duties such as customs duty and VAT when you buy from a Great Britain business (except Northern Ireland). Purchase of goods from outside the EU (including Great Britain but excluding Northern Ireland) Goods imported into the State by
- [(ERR) Revenue Enhanced Reporting Requirements](https://www.fssu.ie/primary/help/err-revenue-enhanced-reporting-requirements/) - The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and board of management members. Reporting the details of these expenses and benefits commenced on 1 January 2024. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This
- [Filing Payroll Returns on ROS](https://www.fssu.ie/primary/help/filing-payroll-returns-on-ros/) - Revenue Payroll Return & Payment Due Dates The introduction of PAYE modernisation in January 2019 has eliminated the need for P30 and P35 returns to Revenue. Reporting to Revenue is now in real-time at the end of each weekly/monthly payroll run, using a payroll submission report (PSR). Monthly Statement Each month, the Revenue will issue
- [Example of Payment Details required in  a Revenue Audit](https://www.fssu.ie/primary/help/example-of-payment-details-required-in-a-revenue-audit/) - Revenue Audits – Payments to Personnel The Revenue require details of all payments made by the school to individuals/companies during each the tax year i.e. January to December including the following: Cleaners. Caretaker/grounds person. Grass cutting/gardeners. Casual labour i.e. covering leave etc for the regular cleaners/caretakers etc. Painters/decorators. Building works/repairs/maintenance including electrical and plumbing work

## Search A-Z

- [Capital Expenditure](https://www.fssu.ie/post-primary/search-a-z/capital-expenditure/)
- [Register with the Charities Regulator](https://www.fssu.ie/post-primary/search-a-z/register-charities-regulator/) - Register with the Charities Regulator The Charities Act 2009 requires all schools to register as charities with the Charities Regulator. The Charities Regulator encourages all schools to submit their application as soon as possible. How to Register Go to the Charities Regulator Website Create a new user account by selecting the “Log In” button Click
- [Cheque(s)](https://www.fssu.ie/post-primary/search-a-z/cheques/)
- [Interview and Selection Committees](https://www.fssu.ie/post-primary/search-a-z/interview-selection-committees/)
- [Trustees](https://www.fssu.ie/post-primary/search-a-z/trustees/)
- [Bank Overdrafts](https://www.fssu.ie/post-primary/search-a-z/bank/bank-overdrafts/) - Bank Overdrafts, Other Borrowing and Leasing The Board must not incur overdrafts or other borrowing (including lease purchase, hire purchase or other similar financing arrangements) except with the prior written approval of the Trustees. Interest on such borrowing may not be charged to school funds except where the borrowing has been approved by the Trustees.
- [Income](https://www.fssu.ie/post-primary/search-a-z/income/)
- [Hire](https://www.fssu.ie/post-primary/search-a-z/hire/)
- [Insurance](https://www.fssu.ie/post-primary/search-a-z/insurance/)
- [Leasing](https://www.fssu.ie/post-primary/search-a-z/leasing/)
- [Cash Income](https://www.fssu.ie/post-primary/search-a-z/accounting-procedures/cash-income/)
- [Tuck shops](https://www.fssu.ie/post-primary/search-a-z/tuck-shops/)
- [Water Rates](https://www.fssu.ie/post-primary/search-a-z/water-rates/)
- [Accounting Procedures](https://www.fssu.ie/post-primary/search-a-z/accounting-procedures/)
- [Bank](https://www.fssu.ie/post-primary/search-a-z/bank/)

## Events

- [External Accountants/Auditors Webinar Training](https://www.fssu.ie/post-primary/events/external-accountants-auditors-training/) - More Info

## Training Videos - Primary

- [School Budget Template](https://www.fssu.ie/primary/training/fssu-training-videos/school-budget-template/) - Webinar Overview To assist with the preparation of the school budget for next year, the FSSU held a webinar: Financial Update & Preparing the School Budget for 2026/2027 for Primary Schools. The FSSU also gave a brief financial update for primary schools. This webinar was open to Principals, Treasurers and any other school personnel involved in the
- [Preparing End of Year Accounts 24/25](https://www.fssu.ie/primary/training/fssu-training-videos/accounting-year-end/) - Preparing End of Year Accounts 24/25 Overview This session was aimed at supporting secretaries, Principals and treasurers in preparing for the upcoming school year-end accounting process. Handouts Presentation Slides Accruals, Income in Advance, Prepayments template Year End Capital Projects template Year End Checklist Board of Management Authorisation Letter 2024/2025
- [Newly Appointed Principals](https://www.fssu.ie/primary/training/fssu-training-videos/new-principal/) - Newly Appointed Principals To support new Principals in their role, the FSSU hosted a training webinar. This webinar is designed to help new Principals understand the necessary internal financial controls within their schools. The webinar addresses a number of practical issues. Some examples of items that are covered are the month-end financial review, operation of
- [Monthly Reporting Template](https://www.fssu.ie/primary/training/fssu-training-videos/monthly-reporting-pack-template/) - Monthly Reporting Template Downloading and Setting up the Template Enter Data and the Bank Reconciliation Reports Understanding and Running the Monthly Template Reports NOTE: The FSSU have developed these templates for internal use for monitoring monthly income, expenditure, budget management, cash flow etc. The use of the FSSU internal templates is optional for schools who
- [Credit Card](https://www.fssu.ie/primary/training/fssu-training-videos/credit-card/) - Recording credit card transactions using template The Primary Schools Governance Manual permits the use of credit cards for Primary Schools. The FSSU provides financial guidelines around the controls and the use of credit cards. > Info on using credit cards This video demonstrates how to record the credit card if using the monthly reporting template.
- [Charities Regulator Annual Report](https://www.fssu.ie/primary/training/fssu-training-videos/charity-regulator-annual-report/) - Delivered by Kevin Molloy, Registration Manager, Charities Regulator
- [Enhanced Reporting Requirements (ERR)](https://www.fssu.ie/primary/training/fssu-training-videos/enhanced-reporting-requirements-err-webinar-training-video/) - Enhanced Reporting Requirements (ERR) Webinar Training Video >Presentation Slides
- [Revenue](https://www.fssu.ie/primary/training/fssu-training-videos/rct-introduction-to-rct-video/) - Revenue Training Videos > ROS Training Videos > RCT Training Videos > VAT Return of Trading Details (RTD)
- [Recording Petty Cash](https://www.fssu.ie/primary/training/fssu-training-videos/recording-petty-cash/) - Recording Petty Cash This session demonstrates how to record Petty Cash transactions using the FSSU Monthly Reporting Template. Please click on the file below to view this session (Please note: You will be asked to register your details to view this recording). Petty Cash Voucher - You can print this voucher and use it to attach
- [Employee or Contractor](https://www.fssu.ie/primary/training/fssu-training-videos/employee-or-contractor/) - Employee or Contractor This session demonstrates how to identify if someone is an employee or a contractor. Click on the file below to view this session (Please note: You may be asked to ‘run’ a webex application to play this webinar – please click on run if prompted).

## Categories

- [Uncategorized](/category/uncategorized/)
- [Adult Education](/category/adult-education/)
- [Building Projects](/category/building-projects/)
- [Grants](/category/grants/)
- [Fees](/category/fees/)
- [Motor Rates](/category/motor-rates/)
- [OLCS](/category/olcs/)
- [Payroll](/category/payroll/)
- [Schemes](/category/schemes/)
- [School Tours](/category/school-tours/)
- [Summer Works Scheme](/category/summer-works-scheme/)
- [Supervision & Substitution](/category/supervision-substitution/)
- [Tendering](/category/tendering/)
- [Water Charges](/category/water-charges/)
- [Grant Schemes](/category/grants/grant-schemes/)
- [Book Grant](/category/grants/book-grant/)
- [Caretakers & Clerical Officers/School Secretaries](/category/payroll/caretakers-clerical-officersschool-secretaries/)
- [Special Needs Assistants (SNA’s)](/category/payroll/special-needs-assistants-snas/)
- [All staff](/category/payroll/all-staff/)
- [After School Study](/category/after-school-study/)
- [Banking](/category/banking/)
- [Budgeting](/category/budgeting/)
- [Charities Regulator](/category/charities-regulator/)
- [External Accountants/Auditors](/category/external-accountantsauditors/)
- [Fixed Asset Register](/category/fixed-asset-register/)
- [Interview and Selection Committes](/category/interview-and-selection-committes/)
- [Motor Rates / Travel Subsistence](/category/motor-rates-travel-subsistence/)
- [Parents Association](/category/parents-association/)
- [RCT & VAT](/category/rct-vat/)
- [Revenue](/category/revenue/)
- [Sage 50 Accounts](/category/sage-50-accounts/)
- [Payroll - General](/category/payroll/payroll-general/)
- [Salary Rates](/category/payroll/salary-rates/)
- [Pension Levy (PRD)](/category/payroll/pension-levy-prd/)
- [General](/category/general/)
- [No document attached](/category/no-document-attached/)
- [VAT](/category/revenue/vat/)
- [Primary Circulars](/category/primary-circulars/)
- [Primary Guidelines](/category/primary-guidelines/)
- [Secretaries](/category/secretaries/)
- [Caretakers and Cleaners](/category/caretakers-and-cleaners/)
- [Primary Documents](/category/primary-documents/)
- [Primary Accounting Template](/category/primary-accounting-template/)
- [FSSU](/category/fssu/)
- [Surf Accounts](/category/surf-accounts/)
- [COVID-19](/category/grants/covid-19/)

## Topic Categories

- [After School Study](/topic_categories/after-school-study/)
- [Accounting Procedures](/topic_categories/accounting-procedures/)
- [Banking](/topic_categories/banking/)
- [Budgeting](/topic_categories/budgeting/)
- [Charities Regulator](/topic_categories/charities-regulator/)
- [Fixed Asset Register](/topic_categories/fixed-asset-register/)
- [Grants](/topic_categories/grants/)
- [Interview and Selection Committees](/topic_categories/interview-and-selection-committees/)
- [Motor Rates](/topic_categories/motor-rates/)
- [Payroll](/topic_categories/payroll/)
- [RCT and VAT](/topic_categories/rct-and-vat/)
- [Revenue](/topic_categories/revenue/)
- [Sage 50 Accounts](/topic_categories/sage-50-accounts/)
- [School Tours](/topic_categories/school-tours/)
- [Summer Works Scheme](/topic_categories/summer-works-scheme/)
- [Supervision & Substitution](/topic_categories/supervision-substitution/)
- [Tendering](/topic_categories/tendering/)
- [Parents Association](/topic_categories/parents-association/)
- [Fees](/topic_categories/fees/)
- [Surf Accounts](/topic_categories/surf-accounts/)
- [Adult Education](/topic_categories/adult-education/)
- [Chart of Accounts](/topic_categories/chart-of-accounts/)

## FSSU Section

- [Primary](/fssu_section/primary/)
- [Post-Primary](/fssu_section/post-primary/)

## Publication Type

- [Guideline](/publication-type/guideline/)
- [Circular](/publication-type/circular/)
- [Form](/publication-type/forms/)
- [Topic Document](/publication-type/topic-document/)
- [Template](/publication-type/template/)
- [Search A-Z](/publication-type/search-a-z/)
- [Help Topic Document](/publication-type/help-topic-document/)
- [School Management](/publication-type/school-management/)
- [Manual](/publication-type/manual/)
- [Checklist](/publication-type/checklist/)

## File Formats

- [Adobe PDF](/file-format/pdf/)
- [Microsoft Word](/file-format/microsoft-word/)
- [Microsoft Excel](/file-format/microsoft-excel/)
- [Report](/file-format/report/)
- [001](/file-format/001/)

## Sector Categories

- [C&C](/sector_categories/cc/)
- [C&C, Vol. Secondary](/sector_categories/cc-vol-secondary/)
- [Vol. Secondary](/sector_categories/vol-secondary/)
- [Primary](/sector_categories/primary/)

## Published By

- [Financial Support Services Unit](/published-by/financial-support-services-unit/)
- [Department of Education and Skills](/published-by/department-of-education-and-skills/)

## Post Sections

- [Post-Primary](/events/post-primary/)

## Event Types

- [School Administration Personnel Training](/post_Section/school-administration-personnel-training/)