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 … Continued

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 … Continued

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 … Continued

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 … Continued

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 … Continued

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 … Continued

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 … Continued

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