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

Which board members should sign the annual accounts?

The Chairperson and Treasurer should sign the accounts. Where the Chairperson is not available another board member may sign.

Which board, (incoming or outgoing) should sign the accounts?

As the board exists in perpetuity it is the board in place at the time of submission who should sign the accounts.  The board members are signing in their capacity as Chairperson and Treasurer, not as individuals.

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 the BOM provide mobile phones for the Principal?

Yes, if the board has not yet provided mobile phones to the Principal and Deputy Principal they should do the following as soon as possible:

  1. Develop a use of school mobile phones policy
    (this would be similar to or indeed could already be encompassed by, what they probably already have in terms of their policy on use of IT devices owned/provided by the school)
  2. Purchase the number of necessary mobile phones (with new phone numbers) under one of the OGP contracts
  3. If costs have been incurred to date by school management for using their own mobile phones for school business, these costs must be identified and claimed through the Revenue approved form included in the expenses policy of the board
  4. It should be made clear that once a school mobile phone has been provided, costs incurred where the personal phone is used will not be reimbursed


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: P16 – Travel & Subsistence Expenses

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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