Accounting Treatments for School Accounts

Accounting Treatments

1. 1. Removal of Land and Buildings from the Balance Sheet of the board
   2. Capital Building Grants for Building Project
   3. Donations for Capital Projects
   4. Fundraising for a Building Project
   5. Other State Funding for a Land/Building Project
   6. Patron Contribution for a Capital Building Project
   7. Parents Association Fundraising for a Land/Building Project
   8. Parents Association Fundraising for Non-Capital items
   9. Purchase of Capital ICT items from ICT Grant Monies Received
   10. Purchase of Non-Capital ICT items from ICT Grant Monies Received
   11. Special Equipment Grants received for a specific student
   12. Use of the Covid Minor Works Grant for Capital Building Expense
   13. Use of the Covid Minor Works Grant to purchase Capital Equipment
   14. Use of the Covid Minor Works Grant for the purchase of Non-Capital items
   15. Use of the Covid Minor Works Grant to purchase Capital ICT Equipment
   16. Accounting for Covid Grants
   17. Accounting for Grants received in advance
   18. Accounting for Ringfenced Grants Unspent 
   19. Book Grant Accounting Treatment
   20. Excess Funds used for Capital Project
   21. School Income Received in Advance
   22. Free Schoolbook Grant
   23. Free Schoolbooks Administration Support Grant
   24. Schools Photovoltaic Programme (SPP) Solar Panels
   25. Grants to purchase Capital items e.g Loose furniture Equipment
   26. Releasing Unspent ICT Grant 2023/2024 to cover related ICT Expenditure 2022/2023

Accounting Treatments in Irish 

1. Talamh agus Foirgnimh a bhaint ó Chlár Comhardaithe an Bhoird
2. Deontais Tógála Caipitil do Thionscadail Tógála
3. Síntiúis faoi chomhair Tionscadail Chaipitil
4. Tiomsú Airgid do Thionscadal Tógála
5. Maoiniú Eile Stáit faoi chomhair Tionscadal Talún/Foirgnimh
6. Ranníocaíocht Pátrúin/Iontaobhaí faoi chomhair Tionscadal Caipitil Foirgnimh
7. Tiomsú Airgid arna dhéanamh ag Cumann na dTuismitheoirí faoi chomhair Tionscadal Talún/Foirgnimh
8. Tiomsú Airgid arna dhéanamh ag Cumann na dTuismitheoirí faoi chomhair Míreanna Neamhchaipitil
9. Ceannach earraí TFC Caipitil ó Airgead Deontais TFC a Fuarthas ó Údarás Oideachais
10. Ceannach Míreanna Neamhchaipitil TFC le hAirgead Deontais TFC a Fuarthas
11. Deontais do threalamh speisialta a fuarthas le haghaidh dalta sonrach
12. Úsáid an Deontais Mionoibreacha Covid le haghaidh Costas Tógála Caipitil
13. Deontas Mionoibreacha Covid a úsáid chun trealamh a cheannach
14. Deontas Mionoibreacha Covid a úsáid chun Míreanna Neamhchaipitil a cheannach
15. Deontas Mionoibreacha Covid a úsáid chun trealamh caipitil TFC a cheannach
16. Cur chuige cuntasaíochta maidir le Deontais COVID-19
17. Cuntas a thabhairt ar Dheontais a Fuarthas Roimh Ré
18. Cuntas a thabhairt ar dheontais Imfhálaithe nár caitheadh
19. Cur Chuige Chúntasaíochta Deontas Leabhar
20. Cistí Barrachais a úsáidtear le Haghaidh Tionscadal Caipitil
21. Airgead faighte maidir leis an mbliain seo chugainn
22. Maoiniú Cumann na Dtuismitheoirí le Haghaidh Míreanna Neamhchaipitiúla
23. Deontas Tacaíochta Riaracháin um Leabhair Scoile in Aisce
24. Clár Fótavoltachais Scoileanna (dá ngairtear painéil ghréine de ghnáth)
25. Deontais le Míreanna Caipitil a Cheannach, m.sh. Troscán agus Trealamh Scaoilte