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 approved by two authorised signatories/approvers, the Principal and one other approver. Where possible, income should be collected electronically, and receipts must be issued. All funds should be lodged promptly and in full.

The fees should be set at a level to cover all costs other than post of responsibility allowances. These would include costs of tuition, secretarial and caretaking services, lighting, heating, equipment, advertising, etc. Where pay costs (e.g. tuition, caretaker) are met from the School Fund initially, care should be taken to reimburse the pay heading of the Fund from the adult education Account.

A budget for the activity must be prepared and reviewed.

Tutor Payments and Compliance

Tutors engaged in the Adult Education programme are generally considered employees and must be paid through the school payroll system, with appropriate tax and PRSI deductions. Payments require approval from the Principal and a second approver.

Financial Reporting and Oversight

The financial activities of the Adult Education programme should be accounted for separately from the school’s main accounts. Monthly reports, including statements of receipts and payments and bank reconciliation statements, should be prepared and reviewed by the board of management and the Finance Sub-Committee. The bank account must be included in the schools overall financial accounts.

The financial transactions i.e. income and expenses must be posted to the following nominal account codes

3140 Adult Education Income
4170 Adult Education Salaries Expense

Department of Education Compliance

The board of management is required to submit an annual return using the AE Form and the Declaration Form to the Department of Education. Please contact the Post Primary Allocations Section at allocations@education.gov.ie if you have any queries on these forms.

For detailed procedures and controls, schools should refer to the ‘Adult Education Financial Controls and Procedures’ document linked below.

Further Guidance

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