Supervision & Substitution Payments
Teachers Payments: (Department and Privately Paid Teachers) Unqualified Teachers Payments: (SNAs, secretaries, caretakers, & external supervisors)
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. … Continued
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 … Continued
Code of Practice for 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 … Continued