Sensitive Expenditure Policy

Sensitive Expenditure Policy

St Patrick’s Catholic School

May integrity and uprightness preserve me. Psalm 25: 21

Rationale

St Patrick’s Catholic School Board needs to ensure that school funds are managed in a way that benefits the students of our school.

Purpose

The purpose of this policy is to ensure:

• that all expenditure is clearly linked to the business of the school

• that no individual gains personal benefits from school funds

Guidelines

1. Sensitive expenditure is all spending that could be personally beneficial to an individual or group (e.g. travel, gifts, study awards, Christmas party)

2. The principal is delegated to approve any sensitive expenditure under $150. The Board must approve all sensitive expenditure over $150.

3. The Board has approval rights over all spending that could personally benefit the principal

4. In making their decision, the principal and the Board must:

• carefully scrutinise any such expenditure 

• who stands to personally gain from the expenditure

• refer to the Overseas Travel Policy if necessary

• consider how the funds link to the business of the school

• declare any conflicts of interest

• consider value for money

• consider what is in the current year’s budget

• consider if the spending could be justified to a taxpayer, parent or other interested party

• discuss how the public would react if this expenditure was reported by the media

5. When there is a possibility that an individual or group may benefit from fund-raised or grant money the Board must ensure that funds have been raised with a full understanding of how the money is to be spent.

6. Some guidelines for gifts and koha can be found in Appendix 1

Ratified: 19 February 2020

Reviewed: 28 June 2023

Appendix 1: Guidelines for Gifts and Koha

Receiving Gifts / Koha

• Staff members may receive small gifts or tokens of thanks from parents from time to time. If such gifts are valued over $150, or become regular (e.g. once a week), this must be referred to the Principal who will note it in the Gifts Register

• No staff member should accept a gift of cash

• No staff member should accept a gift that comes with a request of special treatment or any other kind of request (e.g. to be chosen as a camp parent, for extra tutoring, for information)

• Staff members may receive small corporate gifts but if these are valued at over $100, these should be declared to the principal and recorded on the Gifts Register

• If any staff member accepts a gift on behalf of the school, this gift should be  given to the principal who will ensure the gift can be enjoyed by all staff or community members

Giving Gifts / Koha

• When possible, all donations, koha and gifts should be receipted

• When a staff member leaves the school, the Board will contribute no more than $150 towards a leaving gift. The amount of money spent will be at the principal’s discretion and should reflect the person’s years of service. If the principal wishes to spend more than $150, this will need to be approved by the Presiding Member up to the $250 before Board approval must be sought.

• The Board will contribute $80 towards flowers or another appropriate gift for staff members who are seriously ill or in hospital or who have lost an immediate family member (i.e. parent, child, sibling) or who have had a baby

• Staff members will be recognised at their 10 year, 15 year and 20 year anniversaries of working at St Patrick’s with a gift from the Board valued at no more than $100 and a morning tea paid for by the Board