In relation to adult education courses, 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.
Relevant conditions and procedures are set out in Department Circular Letter 46/00. Where pay costs e.g. tuition, caretaker, are met from school funds initially, care should be taken to reimburse the school account from the Adult Education Account.
The Adult Education Programme must be accounted for separately from other school activities. A statement of Receipts and Payments must be included in the Financial Report.
A separate bank account should be used for the Adult Education Programme. The Board may employ tutors at approved rates for adult education activity in accordance with Department of Education and Skills guidelines.