[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-243321-105":53,"doc-detail-243321-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","school-budgeting-guidelines-for-preparing-annual-school-budgets","School Budgeting - Guidelines for Preparing Annual School Budgets","","Guidelines for preparing annual school budgets for Community & Comprehensive Schools and Voluntary Secondary Schools, aligned with governance requirements and submission timelines. The document outlines key considerations for revenue (grants, school-generated income, rentals, donations and fundraising) and prioritizes decisive expenditure control, including purchase-order approval, procurement compliance, and rigorous monitoring of education, repairs, administration, and finance costs. It also explains use of the linked Excel budget template and provides step-by-step instructions via the appendix.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/school-budgeting-guidelines-for-preparing-annual-school-budgets/243321/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/school-budgeting-guidelines-for-preparing-annual-school-budgets/243321.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-20","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":30},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is the budget meant for and what legal/board requirements apply?","Question",{"text":108,"@type":109},"The guidance covers Community & Comprehensive Schools and Voluntary Secondary Schools. Budgets must be prepared annually according to the relevant governance and management requirements and submitted for approval by the school’s Patron/Trustees where applicable.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What steps should be followed when using the Excel budget template?",{"text":113,"@type":109},"First complete the ‘School Budget Preparation Information’ sheet, then open the template and click sheet 1 - Budget Grant Calculation to enter student and teacher numbers for grant calculations.",{"name":115,"@type":106,"acceptedAnswer":116},"How should schools control expenditure to stay within the budget?",{"text":117,"@type":109},"Expenditure should only be incurred when a proper Purchase Order is sanctioned by the principal, and requested spending not included in the budget should be declined. Schools should also review high-cost items and ensure compliance with Government Procurement requirements.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},243321,1790980717,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","School Budgeting  \nIntroduction  \nCommunity & Comprehensive Schools  \nIn accordance with the Governance Manual for Community & Comprehensive Schools, the Board of Management are advised to prepare an annual budget each year. The Financial Support Services Unit are currently developing budget templates and guidelines in relation to the preparation of budgets for Community & Comprehensive Schools.  \nVoluntary Secondary Schools  \nIn accordance with the Articles of Management schools are required to prepare an annual budget each year and following agreement by the board of management to submit it to the school’s  \nPatron/Trustees for approval. Each Patron/Trustee will indicate to their school the date by which they wish to receive the budget. In general, this process should be completed by the end of May and the budget entered on the school accounts system. The FSSU does not require a copy of the school budget.  \nThe excel budget template available on the under the Budget templates section on our is a guide to preparing the necessary financial information. See Appendix 1 on guidelines on how to use the budget template.  \n1. Issues for Consideration when Preparing the Budget:  \nBased on our experience in visiting schools, we would like to offer you the following points foryour consideration which you may find helpful in drawing up the budget:  \na) Critical aspects of school income  \n➢ Department of Education and Skills grants are fixed and the grant funding for each year will be announced in the Government Budget in October.  \n➢ School generated income should be maximized. The critical areas are  \n• School Administration charges  \n• Bus income  \n• Income for specific subjects e.g. Art, Woodwork and Home Economics.  \n• Games income  \n• Charges for photocopying  \n• Transition year income together with the transition year grant should to cover all TY costs.  \n• School Tours must always be self-financing and booked to bonded tour operators.  \n• Ensure all school based enterprises/activities at least break even.  \n• Rental of school premises – rooms, halls, sports facilities is a major source of income for some schools.  \n➢ Other Income  \n• Voluntary subscriptions / income from parents  \n• Fund-raising ideas for the next school year should be quantified.  \n• Donations: As all schools have charitable status, they can avail of the tax rebate where donations from parents and others are €250 or more in a tax year.  \n➢ It goes without saying that in the current economic climate, collecting money for any of the above is going to become increasingly difficult.  \nb) School Expenditure:  \nIt is our view that in general school management must become much more decisive in controlling particular areas of school expenditure. Ideally, expenditure should only be incurred if a proper Purchase Order is sanctioned by the principal. You must be prepared to say “NO” where requested expenditure in not in the budget.  \nIt is important to review all expenditure costs especially high cost items. For certain areas of expenditure schools must ensure they are fully compliant with Government Procurement. The SPU unit in the JMB can assist you with any queries you may have around procurement.  \nWe identify the following areas in particular where much more rigorous control is required:  \n➢ Education Costs  \n• Avoid paying for part time teaching hours at all costs. Smaller schools in particular often try to employ part time teaching hours from their own resources in order to maintain the curriculum. In some cases this approach has got them into serious debt. All schools must try to manage the curriculum within the teaching allocation provided.  \n• As part of the process in drawing up the budget, a specific and realistic financial allocation should be allotted for every area of education expenditure / subject costs. The main areas which need attention include Science, Art, Home Economics, Woodwork, Technology and Transition Year.  \n• Every purchase must be approved by","cbCaiawRuaBolvBK","https://ap.wps.com/l/cbCaiawRuaBolvBK","pdf",302982,"English","# Introduction\n## Community & Comprehensive Schools\n## Voluntary Secondary Schools\n# Issues for Consideration when Preparing the Budget\n## Critical aspects of school income\n## School expenditure\n## Education costs\n## Repairs and maintenance\n## Administration costs\n## Finance\n# Conclusion\n# Appendix 1: Guidelines for Using the Budget Template","[{\"question\":\"Who is the budget meant for and what legal/board requirements apply?\",\"answer\":\"The guidance covers Community \\u0026 Comprehensive Schools and Voluntary Secondary Schools. Budgets must be prepared annually according to the relevant governance and management requirements and submitted for approval by the school’s Patron/Trustees where applicable.\"},{\"question\":\"What steps should be followed when using the Excel budget template?\",\"answer\":\"First complete the ‘School Budget Preparation Information’ sheet, then open the template and click sheet 1 - Budget Grant Calculation to enter student and teacher numbers for grant calculations.\"},{\"question\":\"How should schools control expenditure to stay within the budget?\",\"answer\":\"Expenditure should only be incurred when a proper Purchase Order is sanctioned by the principal, and requested spending not included in the budget should be declined. Schools should also review high-cost items and ensure compliance with Government Procurement requirements.\"}]","School Budgeting - Guidelines for Preparing Annual School Budgets | PDF",1789202661]