Upcoming Webinar Webinar 2: Income in Advance & Prepayments Date: Tuesday 14th April 2026 Time: 10.30am – 11.30am This webinar will focus on accounting for grants received in advance, income received in advance and prepayments. Recently Held Webinar 1: Understanding the Income & Expenditure Report Date Held: Thursday 12th February 2026 This webinar … Continued
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 … Continued
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 that took part in the Summer Programme 2025 a non-pay grant of €30 per pupil per week should be paid in October 2025. The accountant should have provided … Continued
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 … Continued
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 … Continued
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 … Continued
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 … Continued
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 … 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
