Changes in Financial Information for Schools Handbook (FISH)

Changes in Financial Information for Schools Handbook (FISH) section 2.4.1

(Margaret Patullo, Education Adviser [Schools Finance])

I would like to draw your attention to changes in Financial Information for Schools Handbook (FISH) section 2.4.1 – Probity / Sensitive Expenditure Page 11- 13 after reviewing the Office of the Auditor-General’s 2016 Audit of Schools.

MOE website: www.education.govt.nz/school/running-a-school/school-finances/

Overseas Trips – Page 11

A Board must complete the Funding Overseas Travel Using Crown Funding Checklist. Appendix C – must be reported in audited annual accounts for any travel approved in 2018.

Giving gifts – Staff – Page 12

Gifts given in recognition of employment or services rendered by employees (including payments made when employees retire) must receive approval from the Secretary for Education.

Gifts – Page 12
All gifts given and received by school employees and Boards are recorded e.g. gift register, minutes.

Gifts (to school’s employees) – Page 12

It may be appropriate for a teacher to accept a small gift (e.g. chocolates) from the parents of a student who has shown great improvements under that teacher’s guidance. A cash gift to a teacher by the parents of a student is inappropriate.

Also note the following:

Loans 2.4.7 – Page 17

In no case shall a board approve a loan to any party.

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