Recording Payroll Taxes
To record a payment to Revenue Commissioners for payroll taxes i.e. PAYE/PRSI, USC you will need a breakdown what taxes were deducted from each relevant staff member. Use the gross net report from your payroll package or if payroll is outsourced, request the report showing the breakdown of the payment into the relevant wage categories such as:
| 4110 | Substitute Teachers Expense | Expenditure | Education Salary |
| 4111 | Privately Paid Teachers Expense | Expenditure | Education Salary |
| 4196 | Bus Escort Wage Expense | Expenditure | Education Salary |
| 5010 | Caretaker Wages Expense | Expenditure | Repairs, Maintenance & Establishment |
| 5110 | Cleaners Wages Expense | Expenditure | Repairs, Maintenance & Establishment |
| 6010 | Clerical Officers/Secretarial Wages Expense | Expenditure | Administration |
If the payroll information is not available, then temporarily record the payment for PAYE/PRSI, USC to:
| 4198 | Other Educational Salaries Expense | Expenditure | Education Salary |
*This is a temporary solution. Request a gross to net report from your payroll provider as your management reports will not be accurate.*
Recording RCT/VAT
If the payment to Revenue relates to VAT & RCT, you should record the payment using the same category used to record the payment to the subcontractor. This keeps the whole cost of the job in one place. Suitable categories include:
| 5310 | Repairs to Buildings and Grounds Expense | Expenditure | Repairs, Maintenance & Establishment |
| 5350 | Repairs to Furniture, fittings and Equipment Expense | Expenditure | Repairs, Maintenance & Establishment |
| 5800 | Other Repairs and Maintenance Expense | Expenditure | Repairs, Maintenance & Establishment |
| 5315 | Minor Works Grant (Non-Capital) Expense | Expenditure | Repairs, Maintenance & Establishment |
| 3940 | DE Capital Building Grant Expense | Capital & Reserves | Contribution Fixed Assets |
If you receive a grant from the Department for the following
- New School Building
- Additional accommodation
- Solar Panels
- Climate Action Summer Works
- Emergency Works
Record the grant as follows
| 3900 | DE Capital Building Grant Income | Capital & Reserves | Contribution Fixed Assets |
| 3940 | DE Capital Building Grant Expense | Capital & Reserves | Contribution Fixed Assets |
*Please note you should also record all related costs for architects, engineers, surveyors and legal under the above categories
Start Up Grant €30,000 including sensory room grant
| 3920 | DE Fixtures, Fittings and Equipment Grant Income / Expense | Capital & Reserves | Contribution Fixed Assets |
| 3921 | DE ICT Grant Capital Income / Expense | Capital & Reserves | Contribution Fixed Assets |
Small Scall RePurposing Works (up to €70,000) and above
| 3900 | DE Capital Building Grant Income | Capital & Reserves | Contribution Fixed Assets |
| 3940 | DE Capital Building Grant Expense | Capital & Reserves | Contribution Fixed Assets |
Specialised Furniture/Equipment / Assistive Technology
| 3140 | Special Education Equipment Grant | Income | Department of Education |
| 4919 | Special Education Equipment Expense | Expenditure | Education other Expenditure |
Modular Accommodation Grant
| 3276 | Temporary Accommodation Grant | Income | Department of Education |
| 5551 | Rent of Temporary Accommodation Expense | Expenditure | Repairs, Maintenance & Establishment |
Fundraising
| 3920 | DE Fixtures, Fittings and Equipment Grant Income / Expense | Capital & Reserves | Contribution Fixed Assets |
| 3921 | DE ICT Grant Capital Income / Expense | Capital & Reserves | Contribution Fixed Assets |
Small Scall RePurposing Works (up to €70,000) and above
| 3900 | DE Capital Building Grant Income | Capital & Reserves | Contribution Fixed Assets |
| 3940 | DE Capital Building Grant Expense | Capital & Reserves | Contribution Fixed Assets |
Specialised Furniture/Equipment / Assistive Technology
| 3140 | Special Education Equipment Grant | Income | Department of Education |
| 4919 | Special Education Equipment Expense | Expenditure | Education other Expenditure |
Modular Accommodation Grant
| 3276 | Temporary Accommodation Grant | Income | Department of Education |
| 5551 | Rent of Temporary Accommodation Expense | Expenditure | Repairs, Maintenance & Establishment |
Income from fundraising can be classified as specific i.e. raised for a particular purpose or general i.e. where no particular purpose exists.
The table below gives details of how to record the fundraising income and related expenditure.
Transfer in / out should only be used to record transfers between bank accounts. It should not be used when receiving or paying money to/from third parties.
| Transfer in | To record the amount received into the account |
| Transfer Out | To record the amount paid out ie transferred to another bank account |
*transfer in and transfer out amounts should always agree
This facility is also used to record petty cash and credit card payments from the current account
ICT grant
The ICT grant may only be spent according to the directions of the circular and have direct teaching/learning relevance.
| 4410 | ICT Grant Expense | Expenditure | Education Other Expenditure |
Other non ICT grant related expenditure e.g. annual maintenance contracts, office computer requirements, etc should be categorised as:
| 6355 | Non-ICT Grant Funded Office Computers Expense | Expenditure | Administration |
DEIS Grant
As the Deis grant has such wide application, there is no specific DEIS grant expense category. To record DEIS expenditure, choose a suitable category and include the word ‘DEIS’ within the description. It is possible to run reports using the description showing all instances where DEIS funds have been used.
Example: School paid €50 for bus hire using the DEIS Grant (Ensure to include the word DEIS in the description)
To review all expenditure under the DEIS grant,
- use the payment transaction tab.
- in the criteria section insert *DEIS* in the description field.
- Select filter data to run a report
STAR Creative Cluster Initiative
Creative Cluster is an initiative of TE led by and in partnership with the 21 Education support Centres – ESCI and funded through the Schools Excellence Fund
| 3260 | School Excellence Fund | Income | Department of Education |
| 4815 | School Excellence Fund Expense | Expenditure | Expenditure other Expenditure |
School giving a refund
A refund should be posted to the same category it related to. It should not be shown as additional income or expense. See below for examples.
E.g. A parent contributes to a school tour which does not go ahead
Original income is recorded as below:
To record the refund, you can input a minus amount in the income sheet using the same category
Below shows a sample report recording the original income and related refund. This keeps the cost of school tours accurate.
School receiving a refund
The same method can be used to record refunds of expenditure e.g. DSP Illness benefit paid directly to the school
Record the refund using the same expense category used i.e wages and record the amount as a minus
If the school has a payment refunded, both the original payment and the refund are record in payments. E.g. A school pays twice for the same item or receives a refund for any reason.
Original payments record as below:
Refund recorded as a minus using same expenditure category:
This keeps the cost of cleaning material correct.
Rebates / Discounts
Where schools are in receipt of income from rebates or discounts, this should be recorded as follows
| 3580 | Discounts / Rebates | Income | School Generated Income |
T.V. Licence, MLRO, IPPN
To record annual subscription charges such as
- V. Licence
- MLRO
- IPPN
- CPSMA etc.
| 6700 | Annual Subscriptions Expense | Expenditure | Administration |
Annual charges for maintenance e.g maintenance contracts for repair of alarms etc should be recorded under repairs and maintenance categories.
Aladdin, Way2Pay
To record annual charges for schools MIS system and electronic income collection systems such as
- Aladdin
- Way2Pay
- Easy PaymentsPlus
| 6730 | Inschool Administration System Expense | Expenditure | Administration |
Associated merchant services bank charges should be recorded as bank charges expense