FMP SAMS Seminar on Financial Monitoring Planning FMP

FMP SAMS Seminar on Financial Monitoring & Planning (FMP) Application in Aided Schools (with accounting period from September to August) Refresher 2 May 2001 MS Power. Point 97 資助學校(會計年度九月至八月) 使用『財務管理及策劃』應用程式 研討會 Part A

2 Contents (內容) Objectives for Development of FMP 發展 FMP的目的 n Major procedures 主要程序 n n 5 Basic Steps on Programme Schedule 『 作計劃編排』五個基本步驟 n FMP Account Codes 帳目代碼 n Setup Module 設定組件 n Budgeting Module 預算組件 n Bookkeeping Module 簿記組件 n Questions & Answers 答問時間

3 Objective for Development of FMP (發展 FMP的目的) As a set of tools to assist n school management level in undertaking their responsibilities on : n Programme Planning n Programme Budgeting n Programme Management in the light of school-based management n school accounts clerk in preparing financial records & registers which comply with reporting requirements under Code of Aid (資助則例 )

4 Relationship between PS & FMP 『 作計劃編排』與『財務管理及策劃』的關係 Programme Schedule (PS) ? Set up school goals ? Set tasks to achieve school goals by way of programmes School Plan FMP Budgeting 預算組件 Bookkeeping 簿記組件 $ $ $ Draft budget exp. for each prog. Draft budget income by ledger Approve budget for the year $ Capture actual income & exp. 校務計劃書 Monitoring Records 監管記錄 Financial Records 財務記錄

5 Programme Schedule 作計劃

6 Prepare Programme Plan for school year 2001 - 5 Basic Steps 準備 2001學年之 作計劃 - 五個基本步驟 In Housekeeping Application 『公用程式管理』: 1. Design programme code & description Ä in E. D. /School Codified Table --> Programme Code In Programme Schedule Application『 作計劃編排』: 2. Add those programmes to be conducted for year 2001 Ä in 'Maintain Programme' function 3. Assign staff as programme leader for each programme for year 2001 Ä in 'Maintain Programme Member' function 4. Select 'Do Not Maintain Time Spent for FMP' Ä in Setup Module 5. Confirm 2001 Yearly Programme Schedule - by programme only Ä in Confirmation Module % Note : for bi-session schools, each session prepares its own programme plan

8 Prepare Programme Plan for school year 2001 - Step 1 準備 2001學年之 作計劃 - 步驟一 % Note : for bi-session schools, each session prepares its own programme plan

9 Housekeeping『公用程式管理』

12 Administrative Programme (行政計劃) n A default Programme defined by E. D. 教署預設 作計劃 n What for 用途 ? n to record budgets & actual admin. cost which do not have direct relationship with a specific programme n such as paper, electricity, cleaning materials n Who should be the Programme Leader ? n Accounts Clerk (suggested)

13 Prepare Programme Plan for school year 2001 - Step 2 準備 2001學年之 作計劃 - 步驟二 % Note : for bi-session schools, each session prepares its own programme plan

14 Programme Schedule『 作計劃編排』

15 編修 Step 2

21 確定 Step 5

22 確定 2001 2 3 1

23 確定 2001 4

24 Programme Schedule『 作計劃編排』 Further Reference: 參考資料 http: //www. ed. gov. hk/sams/chinese/download/ training/application/Ps 317. ppt

25 FMP Accounts Codes 帳目代碼

26 Maintain FMP Account Codes (編修 FMP 帳目代碼) In Housekeeping Application (公用程式管理) n E. D. Codified Table (教育署編定代碼表) n Ledger Type (總帳類別) 2 character, numeric [01~99] n E. D. /School Codified Table (教育署/學校編定代碼表) n Ledger (總帳) 3 character, Alpha-numeric [101~9 ZZ] n Sub-Ledger (分類帳代碼) 3 character, numeric [001~999] n Income and Expenditure 3 character, Alpha-numeric [001~999] ( 收入 / 支出帳 )

27 Structure of Account Codes (帳目代碼之結構) Ledger Type 總帳類別 = 71 Ledger 總帳 Sub-ledger 分類帳 Income / Expenditure 收入/支出帳 = non 71 102 501 541 G. Fund /Sub. / Tong Fai A/C Bank A/C Govt. Fund Furniture & Equipment A/C 102 001 G. Fund/Sub. /T. F 102 001 507 Tuckshop Rental Received 102 001 051 Lunch Box 102 001 509 Hire of School Premises 102 001 056 Newspaper for Students

28 Ledger Type (總帳類別) 總帳類別 For Gov’t School Type 71

29 Ledger A/C (總帳) 總帳 津非 貼營 辦 範一 疇般 範特 疇殊 E=ED Defined S=School Defined

30 Sub-ledger A/C (分類帳)

31 Income/ Expenditure A/C (收入/支出帳) E= Expenditure I=Income

32 Maintain FMP Account Codes (Cont’d) (編修 FMP 帳目代碼) Types of Grants 津貼類別 Under FMP, each grant can be identified into the following types: n OEBG General Domain 一般範疇營辦津貼 n OEBG Special Domain 特殊範疇營辦津貼 n Non OEBG (All grants other than OEBG) 非營辦津貼

33 Maintain FMP Account Codes (Cont’d) (編修 FMP 帳目代碼) ED Defined Code OEBG General Domain OEBG Special Domain Non OEBG 201 -2 ZY 302 - 3 ZZ 101 - 1 ZZ Ledger 總帳 Sub-ledger 分類帳 001 - 499 School Defined 500 - 999 001 - 999

34 Maintain FMP Account Codes (Cont’d) (編修 FMP 帳目代碼) School Defined Code OEBG General Domain Ledger 總帳 Sub-ledger 分類帳 OEBG Special Domain ED Defined 201 -2 ZY 500 - 9 ZZ ED Defined 302 - 3 ZZ 500 - 999 001 - 999 500 - 999 Non OEBG 500 - 9 ZZ 001 - 999

35 Maintain FMP Account Codes (Cont’d) (編修 FMP 帳目代碼)

36 Housekeeping『公用程式管理』

38 編定非營辦津貼帳總帳 888 ABC Scholarship A/C ABC 獎學金帳

46 Maintain FMP Account Codes (Cont’d) (編修 FMP 帳目代碼) Pre-defined Account Codes 預設帳目代碼 n OEBG General Domain 一般範疇營辦津貼 n xxx 500 n xxx 501 n xxx 502 TRF between Gen. Domain Ctrl/Grants A/C 一般範疇統制帳與一般範疇津貼帳之互相調撥 Previous Year Adjustments/Clawback 上年度的調整/回撥 TRF to Special Domain/From G. Fund; Sub A/C 調撥至特殊範疇/由普通經費、堂費帳調撥

49 編定預設一般範疇營辦津貼帳收入帳 201001500 201001501 201001502 4

50 成功編定三個預設一般範疇營辦津貼帳收入帳 201001500 201001501 201001502 201 201

51 Maintain FMP Account Codes (Cont’d) (編修 FMP 帳目代碼) Pre-defined Account Codes 預設帳目代碼 n OEBG Special Domain 特殊範疇營辦津貼 n 3 xx xxx 500 n 3 xx xxx 501 n 3 xx xxx 502 TRF from Gen. Domain Ctrl/Grants A/C 由一般範疇統制帳/一般範疇津貼帳調撥 TRF from General Fund/Subscription A/C 由普通經費/堂費收支帳調撥 Previous Year Adjustments/Clawback 上年度的調整/回撥

54 編定預設特殊範疇津貼帳收入帳 317001500 317001501 317001502 4

55 成功編定三個預設特殊範疇津貼帳收入帳 317001500 317001501 317001502 317 317

56 Setup 設定

58 Work Flow for FMP Setup Module (設定組件) 首次設定 Initial Setup of FMP (Done by Installation Disk) 基本設定 Basic Setup (Budgeting on Budget Item Level ; or Programme Level) 職員成本之設定 Setup Option for Staff Cost Module 輸入承前餘額 Create Brought Forward Balances During Setup (First Year Only)

61 II. Basic Setup (基本設定) Two Budget Bases (預算基制) depends on school management's monitoring & analysing needs F Broad brush basis : Programme Level (以 作計劃為基礎) F Detailed basis : Budget Item Level (以預算項目為基礎)

62 Budget of Income by Programme Level -Example Ledger (總帳) / Sub-Ledger(分類帳) Budget Amount (預算金額) Subject Grant - Chin. Lang. & Culture 5, 000 School & Class Grant 1, 405, 000 * General Fund Subscription or Tong Fai 1, 220, 000

63 Budget of Income by Budget Item Level -Example Ledger (總帳) / Sub-Ledger(分類帳) Subject Grant - Chin. Lang. & Culture School & Class Grant General Fund Subscription or Tong Fai Budget Item (預算項目) Grant Received (津貼) Interest Received (利息收入) Subscription (堂費) Profit on Sale(售賣收益) Sale Donation (捐贈) Budget Amount (預算金額) 5, 000 1, 400, 000 * 5, 000 * 1, 200, 000 6, 000 14, 000

64 Budget of Exp. by Programme Level - Example Programme ( 作計劃) CHIN Chinese Ledger (總帳) / Sub-Ledger(分類帳) Subject Grant - Chin. Lang. & Culture 中文科 Sch. & Class Grant EC 01 Photo. Club 攝影學會 Budget Amount (預算金額) 4, 000 2, 000 # 700 General Fund Subscription or Tong Fai 500

65 Budget of Exp. by Budget Item Level - Example Programme ( 作計劃) Ledger (總帳) / Sub-Ledger(分類帳) Subject Grant CHIN - Chin. Lang. & Culture Chinese 中文科 EC 01 Photo. Club 攝影學會 Sch. & Class Grant General Fund Subscription or Tong Fai Budget Item (預算項目) Reference Book (參考書) Competition (比賽) Budget Amount (預算金額) 4, 000 1, 200 # Consumable Stores (耗用品) 800# Prizes (獎品) 500 700

66 S ix Comparison Between Budget Item & Programme Level T wo

68 III. Option Setup for Staff Cost Module (職員成本系統之設定選項) 1 2 3

69 IV. Create Brought Forward Balances During Setup (輸入承前餘額) n Action for First Year only : n use balance sheet as at last day of last accounting year n match account names with FMP ledger & sub-ledger account tables n short-list those accounts that cannot be matched with FMP A/C Code Tables, create them in Housekeeping Application. n identify and input balance of each account in debit or credit amount n print the report and check n click 'Completed' button if everything OK M Once the Completed button is clicked, this function will be inactive. Cannot amend the balances in this function any more. n For existing FMP users : n no action required n closing balances of current A/C year will be AUTOMATICALLY carried forward to be the opening balances of next A/C year

70 Balance Sheet as at 31 August 2001 (資產負債表)

71 Balance Sheet as at 31 August 2001 (資產負債表) SAMS Procurement SAMS Migration

72 Balance Sheet as at 31 August 2001 (資產負債表)

73 IV. Create Brought Forward Balances During Setup (輸入承前餘額)

74 1 2

75 2001/2002 302 1

76 302 2 3

77 2001/2002 4 5 302 7 6 完成