Is there a policy document as to how BOM should conduct its affairs?

Refer to Governance Manual for Primary Schools and FSSU website.

What financial reports should be presented at BOM meetings?

  • Bank reconciliation report
  • Income and Expenditure year to date
  • Income and Expenditure v’s budget
  • Income and Expenditure v’s prior year

How long should a board of management agenda and minutes be retained?

Indefinitely, these should be stored securely on school property.

Can the BOM give a retirement gift?

Yes, the board may give gifts to retiring staff members.  It is not advisable to give cash/cheque as this may be subject to tax.  It is more appropriate to give a gift or voucher.  The board has discretion around the amount of the gift ensuring that it does not adversely affect school funds.

Small Benefit Exemption (

Can the BOM pay for staff outings, communion, confirmation celebrations etc?

Yes, the board of management has discretion and should set spending limits for these types of expenses. These would generally include food, small gifts for volunteers e.g. flowers.

Cash should be avoided or may be subject to payroll taxes.

Note. Payments to persons for services e.g.: choirmaster should be put through payroll or a valid invoice sought.  See here for further information.


Can BOM pay for teachers to attend In-service, CPD etc?

Yes. Where the Department of Education does not pay for the in-service day, the Board of Management has discretion to cover the expenses. Usually this would include the cost of the course and any travel and subsistence would be paid at civil service rates.

How does BOM distribute a copy of annual accounts to parents?

A summarised Financial Report for Parents should be made available in school for any parent to view upon request.

May the board pay travel and subsistence expenses?

Yes, but must use current Civil Service Mileage and Subsistence rates:  See latest guideline: P05 – Revised Travel and Subsistence Rates 2022.

Who qualifies for travel and subsistence payments?

Travel and subsistence allowance may be paid to members of the board of management, Principal, Deputy Principal, teaching and non -teaching staff for necessary travel required to carry out school business.

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