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{"sheet":"Unit Subsidy, TOG","index":0,"n_rows":170,"n_cols":57,"rows_kept":170,"cut":false,"hidden":false,"merged":[[164,5,164,35],[169,6,169,35],[4,20,5,20],[4,7,5,7],[4,8,5,8],[4,9,5,9],[4,10,5,10],[4,18,4,19],[4,35,5,35],[4,21,5,21],[4,28,5,28],[4,29,5,29],[4,31,5,31],[4,32,5,32],[167,6,167,35],[2,28,2,32],[2,34,2,35],[3,7,3,10],[3,18,3,21],[3,28,3,29],[3,31,3,32],[3,34,3,35],[168,6,168,35],[3,41,5,41],[72,0,121,0],[71,1,120,1],[59,2,108,2],[166,6,166,35],[3,39,5,39],[3,23,3,26],[4,26,5,26],[4,23,4,24],[4,25,5,25],[3,12,3,15],[161,28,161,35],[4,34,5,34],[4,14,4,15],[4,12,4,13]]}
[null,null,null,"Worksheet for Calculation of Unit Subsidy and Tide-over Grant",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix 1",null,null,null,null,null,null,null,null,null,null,null,null,"31 Mar","2017/18"]
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[null,null,null,"Scheme Start Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Teaching Salary Related Subsidy",null,null,null,null,null,"Operating Expenses Related Subsidy",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"31 Aug","2019/20",1]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F8=\"others\",\"\",F6&\" (year ended \"&F8&\")\")","v":"2019/20 (year ended 31 Mar)"},{"$f":"SUMIF($AQ$7:$AQ$122,$F$8,$AC$7:$AC$122)","v":0},{"$f":"SUMIF($AQ$7:$AQ$122,$F$8,$AD$7:$AD$122)","v":0},null,{"$f":"SUMIF($AQ$7:$AQ$122,$F$8,$AF$7:$AF$122)","v":0},{"$f":"SUMIF($AQ$7:$AQ$122,$F$8,$AG$7:$AG$122)","v":0},null,{"$f":"SUMIF($AQ$7:$AQ$122,$F$8,$AI$7:$AI$122)","v":0},{"$f":"SUMIF($AQ$7:$AQ$122,$F$8,$AJ$7:$AJ$122)","v":0}]
[]
[null,null,null,null,null,null,"Not applicable"]
[null,null,null,null,null,null,"Cells for input",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"To Income and Expenditure Statement"]
[null,null,null,null,null,null,"Cells for calculation"]
[]
[null,null,null,null,null,"KG should prepare this worksheet for auditor's reference to ensure the subsidies/grants shown in the Income and Expenditure Statement, which serve as the reserve ceilings for calculation of the respective clawback amounts, are correct and properly reflected in the audited accounts."]
[null,null,null,null,null,"Steps :"]
[null,null,null,null,null,"1. ","Select the appropriate \"Scheme Start Year\", \"Accounting Year\" and \"Year Ended Date\".  \"Scheme Start Year\" refers to the first school year of KG joining the Scheme."]
[null,null,null,null,null,"2.","Input the \"No. of students\" and \"Monthly Subsidy Rates\" according to the \"Summary of Monthly Disbursed Subsidy\" and \"Summary of Adjustment of Monthly Disbursed Subsidy\".  All student enrolment number shown in \"Summary of Adjustment of Monthly Disbursed Subsidy\" must be inputted in order to provide correct result.  As the \"Monthly Subsidy Rates\" for each month may be different, please pay attention to the \"Monthly Subsidy Rates\" shown at the end of the summary."]
[null,null,null,null,null,"3.","For setting up the template starting from the 3rd accounting year since the Scheme starting year and onwards (e.g. 2019/20 accounting year with Scheme start year in 2017/18), after selected the \"Accounting Year\", please press the button \"Rollover\" at the top centre of the worksheet.  The cells under \"No. of students\" and \"Monthly Subsidy Rates\" below the red line (i.e. the current school year) will be automatically be cut and pasted to the area under the green line (i.e. the previous school year) to facilitate calculation of adjustment payments in the current school year."]
[null,null,null,null,null,"4.","For schools with year ended date as \"others\" (i.e. year ended date other than \"31 Mar\", \"31 Jul\" or \"31 Aug\"), please expand hidden rows from row 153 for inputting values up to the year ended date, and manually calculate the year end total as appropriate."]

{"sheet":"PMG","index":1,"n_rows":60,"n_cols":84,"rows_kept":60,"cut":false,"hidden":false,"merged":[[27,67,35,67],[29,1,37,1],[29,66,37,66],[59,9,59,56],[50,55,50,56],[53,8,53,56],[55,9,55,56],[56,9,56,56],[57,9,57,56],[58,9,58,56],[30,0,38,0],[30,65,38,65],[3,60,5,60],[3,62,5,62],[4,10,5,10],[4,11,5,11],[4,12,5,12],[4,13,5,13],[4,17,4,19],[4,20,4,22],[4,51,5,51],[4,52,5,52],[4,56,5,56],[27,2,35,2],[2,24,2,35],[2,36,2,47],[2,55,2,56],[3,10,3,13],[3,15,5,15],[3,17,3,22],[3,51,3,53],[3,55,3,56],[4,53,5,53],[4,55,5,55]]}
[null,null,null,"Worksheet for Calculation of Premises Maintenance Grant (PMG) (2 disbursements in a year)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"31 Mar",null,null,null,null,null,"2017/18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"31 Jul",null,null,null,null,null,"2018/19",{"$f":"0","v":0}]
[null,null,null,"Scheme Start Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1st period",null,null,null,null,null,null,null,null,null,null,null,"2nd period",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Premises Maintenance Grant",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"31 Aug",null,null,null,null,null,"2019/20",1]
[null,null,null,null,null,null,null,null,"2017/18",null,"No. of\nstudents",null,null,null,null,"No. of months",null,"Monthly Subsidy Rates\n(per month per student)",null,null,null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,1,2,3,4,5,6,7,8,9,10,11,12,null,null,null,"Entitled Amount",null,null,null,"Balance of Payment",null,null,null,null,null,null,"Balance of Payment per Summary",null,null,null,null,null,null,null,null,null,null,null,null,null,"others",null,null,null,null,null,"2020/21",2]
[null,null,null,"Accounting Year",null,null,null,null,null,null,"HD","WD/\nLWD",null,"Total",null,null,null,"For First Period Rate",null,null,"For Second Period Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,11,10,9,8,7,6,5,4,3,2,1,null,null,null,"HD","WD/LWD","Total",null,"HD","WD/LWD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2021/22",3]
[null,null,null,null,null,null,null,null,"2018/19",null,null,null,null,null,null,null,null,"From\nPeriod","To\nPeriod","Rate","From\nPeriod","To\nPeriod","Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2022/23",4]
[null,null,null,"Year Ended Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2023/24",5]
[null,null,null,null,null,null,null,null,"31 Mar",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"base","base","base","base",null,null,null,"base",null,"2024/25",6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2025/26",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K10+L10+M10","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2026/27",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,{"$f":"BS12","v":"Aug/Sep16 - Mar17"},{"$f":"BR12","v":"Aug16"},null,null,{"$f":"F12","v":"Aug16"},{"$f":"E12","v":"Aug/Sep16 - Mar17"},null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Aug",{"$f":"BQ12&BV12+BT12","v":"Aug16"},{"$f":"BU12&BT12+BV12&BW12&BX12&BT12+BZ12","v":"Aug/Sep16 - Mar17"},{"$f":"VLOOKUP($I$6,$CE$1:$CF$10,2,FALSE)","v":0},{"$f":"LEFT(CC12,SEARCH(\" - \",CC12)-1-2)","v":"Aug/Sep"},{"$f":"MID(CC12,LEN(BU12)+1,2)","v":"16"}," - ",{"$f":"LEFT(BY12,LEN(BY12)-2)","v":"Mar"},{"$f":"RIGHT(CC12,LEN(CC12)-SEARCH(\" - \",CC12)-2)","v":"Mar17"},{"$f":"RIGHT(BY12,2)","v":"17"},null,null,"Aug/Sep16 - Mar17"]
[null,null,null,null,{"$f":"BS13","v":"Aug/Sep16 - Mar17"},{"$f":"BR13","v":"Sep16"},null,null,{"$f":"F13","v":"Sep16"},{"$f":"E13","v":"Aug/Sep16 - Mar17"},null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sep",{"$f":"BQ13&BV13+BT13","v":"Sep16"},{"$f":"BU13&BT13+BV13&BW13&BX13&BT13+BZ13","v":"Aug/Sep16 - Mar17"},{"$f":"VLOOKUP($I$6,$CE$1:$CF$10,2,FALSE)","v":0},"Aug/Sep","16"," - ","Mar","Mar17",{"$f":"RIGHT(BY13,2)","v":"17"},null,null,"Aug/Sep16 - Mar17"]
[null,null,null,null,"Aug/Sep15 - Mar16",null,"ADJ",null,"Adjustment (Sep)","Aug/Sep15 - Mar16",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Aug/Sep15 - Mar16",0,"Aug/Sep","15"," - ","Mar","Mar16","16",null,null,"Aug/Sep15 - Mar16"]
[null,null,null,null,"Apr16 - Aug/Sep16",null,"ADJ",2,null,"Apr16 - Aug/Sep16",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Apr16 - Aug/Sep16",0,"Apr","16"," - ","Aug/Sep","Aug/Sep16","16",null,null,"Apr16 - Aug/Sep16"]
[null,null,null,null,"Aug/Sep15 - Mar16",null,"ADJ",null,"Adjustment (Oct)","Aug/Sep15 - Mar16",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Aug/Sep15 - Mar16",0,"Aug/Sep","15"," - ","Mar","Mar16","16",null,null,"Aug/Sep15 - Mar16"]
[null,null,null,null,"Apr16 - Aug/Sep16",null,"ADJ",2,null,"Apr16 - Aug/Sep16",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Apr16 - Aug/Sep16",0,"Apr","16"," - ","Aug/Sep","Aug/Sep16","16",null,null,"Apr16 - Aug/Sep16"]
[null,null,null,null,"Aug/Sep16 - Mar17",null,"ADJ",null,"Adjustment (Jan)","Aug/Sep16 - Mar17",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Aug/Sep16 - Mar17",0,"Aug/Sep","16"," - ","Mar","Mar17","17",null,null,"Aug/Sep16 - Mar17"]
[null,null,null,null,"Apr17 - Aug/Sep17",{"$f":"BR19","v":"Apr17"},null,2,{"$f":"F19","v":"Apr17"},"Apr17 - Aug/Sep17",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Apr",{"$f":"BQ19&BV19+BT19","v":"Apr17"},"Apr17 - Aug/Sep17",0,"Apr","17"," - ","Aug/Sep","Aug/Sep17","17",null,null,"Apr17 - Aug/Sep17"]
[null,null,null,null,"Aug/Sep16 - Mar17",null,"ADJ",null,"Adjustment (May)","Aug/Sep16 - Mar17",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Aug/Sep16 - Mar17",0,"Aug/Sep","16"," - ","Mar","Mar17","17",null,null,"Aug/Sep16 - Mar17"]
[null,null,null,null,"Aug/Sep17 - Mar18",{"$f":"BR21","v":"Aug17"},null,null,{"$f":"F21","v":"Aug17"},"Aug/Sep17 - Mar18",null,null,null,{"$f":"K21+L21","v":0},null,null,null,1,null,null,{"$f":"S21+1","v":1},null,null,null,{"$f":"IF(Y$4<=$S21,$T21,$W21)*IF($H21=2,0,1)*IF(Y$4<=$P21,1,0)*IF(Y$4<=$V21,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AK$4<=$S21,$T21,$W21)*IF($H21=2,1,0)*IF(AK$5<=$P21,1,0)*IF(AK$5<=$V21,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"IFERROR(BB21*K21/N21,\"\")","v":""},{"$f":"IFERROR(BB21*L21/N21,\"\")","v":""},null,null,{"$f":"IF(BG21=\"blank in student no\",\"\",AZ21-IF($G21=\"ADJ\",SUMIF(J$10:J20,J21,BD$10:BD20),0))","v":""},{"$f":"IF(BG21=\"blank in student no\",\"\",BA21-IF($G21=\"ADJ\",SUMIF(J$10:J20,J21,BE$10:BE20),0))","v":""},null,{"$f":"IF(AND(ISBLANK(K21),ISBLANK(L21),ISBLANK(M21)),\"blank in student no\",\"\")","v":"blank in student no"},null,null,null,{"$f":"IF(BG21=\"blank in student no\",\"\",SUM(BD21:BE21))","v":""},null,null,null,null,null,"Aug",{"$f":"BQ21&BV21+BT21","v":"Aug17"},"Aug/Sep17 - Mar18",0,"Aug/Sep","17"," - ","Mar","Mar18","18",null,null,"Aug/Sep17 - Mar18"]
[null,null,null,null,"Aug/Sep17 - Mar18","Sep17",null,null,"Sep17","Aug/Sep17 - Mar18",null,null,null,{"$f":"K22+L22","v":0},null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,{"$f":"IF(AE$4<=$S22,$T22,$W22)*IF($H22=2,0,1)*IF(AE$4<=$P22,1,0)*IF(AE$4<=$V22,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"IFERROR(BB22*K22/N22,\"\")","v":""},{"$f":"IFERROR(BB22*L22/N22,\"\")","v":""},null,null,{"$f":"IF(BG22=\"blank in student no\",\"\",AZ22-IF($G22=\"ADJ\",SUMIF(J$10:J21,J22,BD$10:BD21),0))","v":""},{"$f":"IF(BG22=\"blank in student no\",\"\",BA22-IF($G22=\"ADJ\",SUMIF(J$10:J21,J22,BE$10:BE21),0))","v":""},null,"blank in student no",null,null,null,{"$f":"IF(BG22=\"blank in student no\",\"\",SUM(BD22:BE22))","v":""},null,null,null,null,null,"Sep","Sep17","Aug/Sep17 - Mar18",0,"Aug/Sep","17"," - ","Mar","Mar18","18",null,null,"Aug/Sep17 - Mar18"]
[null,null,null,null,"Aug/Sep16 - Mar17",null,"ADJ",null,"Adjustment (Sep)","Aug/Sep16 - Mar17",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"IFERROR(BB23*K23/N23,\"\")","v":""},{"$f":"IFERROR(BB23*L23/N23,\"\")","v":""},null,null,{"$f":"IF(BG23=\"blank in student no\",\"\",AZ23-IF($G23=\"ADJ\",SUMIF(J$10:J22,J23,BD$10:BD22),0))","v":""},{"$f":"IF(BG23=\"blank in student no\",\"\",BA23-IF($G23=\"ADJ\",SUMIF(J$10:J22,J23,BE$10:BE22),0))","v":""},null,"blank in student no",{"$f":"IF(AND(ISBLANK(K23:L24)),\"blank in student no\",\"\")","v":"blank in student no"},null,null,{"$f":"IF(BH23=\"blank in student no\",\"\",SUM(BD23:BE24))","v":""},null,null,null,null,null,"",null,"Aug/Sep16 - Mar17",0,"Aug/Sep","16"," - ","Mar","Mar17","17",null,null,"Aug/Sep16 - Mar17"]
[null,null,null,null,"Apr17 - Aug/Sep17",null,"ADJ",2,null,"Apr17 - Aug/Sep17",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AJ$4<=$S24,$T24,$W24)*IF($H24=2,0,1)*IF(AJ$4<=$P24,1,0)*IF(AJ$4<=$V24,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AV$4<=$S24,$T24,$W24)*IF($H24=2,1,0)*IF(AV$5<=$P24,1,0)*IF(AV$5<=$V24,1,0)","v":0},null,null,null,"","",null,null,{"$f":"IF(BG24=\"blank in student no\",\"\",AZ24-IF($G24=\"ADJ\",SUMIF(J$10:J23,J24,BD$10:BD23),0))","v":""},{"$f":"IF(BG24=\"blank in student no\",\"\",BA24-IF($G24=\"ADJ\",SUMIF(J$10:J23,J24,BE$10:BE23),0))","v":""},null,"blank in student no",null,null,null,null,null,null,null,null,null,"",null,"Apr17 - Aug/Sep17",0,"Apr","17"," - ","Aug/Sep","Aug/Sep17","17",null,null,"Apr17 - Aug/Sep17"]
[null,null,null,null,"Aug/Sep16 - Mar17",null,"ADJ",null,"Adjustment (Oct)","Aug/Sep16 - Mar17",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG25=\"blank in student no\",\"\",AZ25-IF($G25=\"ADJ\",SUMIF(J$10:J24,J25,BD$10:BD24),0))","v":""},{"$f":"IF(BG25=\"blank in student no\",\"\",BA25-IF($G25=\"ADJ\",SUMIF(J$10:J24,J25,BE$10:BE24),0))","v":""},null,"blank in student no",{"$f":"IF(AND(ISBLANK(K25:L26)),\"blank in student no\",\"\")","v":"blank in student no"},null,null,{"$f":"IF(BH25=\"blank in student no\",\"\",SUM(BD25:BE26))","v":""},null,null,null,null,null,"",null,"Aug/Sep16 - Mar17",0,"Aug/Sep","16"," - ","Mar","Mar17","17",null,null,"Aug/Sep16 - Mar17"]
[null,null,null,null,"Apr17 - Aug/Sep17",null,"ADJ",2,null,"Apr17 - Aug/Sep17",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG26=\"blank in student no\",\"\",AZ26-IF($G26=\"ADJ\",SUMIF(J$10:J25,J26,BD$10:BD25),0))","v":""},{"$f":"IF(BG26=\"blank in student no\",\"\",BA26-IF($G26=\"ADJ\",SUMIF(J$10:J25,J26,BE$10:BE25),0))","v":""},null,"blank in student no",null,null,null,null,null,null,null,null,null,"",null,"Apr17 - Aug/Sep17",0,"Apr","17"," - ","Aug/Sep","Aug/Sep17","17",null,null,"Apr17 - Aug/Sep17"]
[null,null,null,null,"Aug/Sep17 - Mar18",null,"ADJ",null,"Adjustment (Jan)","Aug/Sep17 - Mar18",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG27=\"blank in student no\",\"\",AZ27-IF($G27=\"ADJ\",SUMIF(J$10:J26,J27,BD$10:BD26),0))","v":""},{"$f":"IF(BG27=\"blank in student no\",\"\",BA27-IF($G27=\"ADJ\",SUMIF(J$10:J26,J27,BE$10:BE26),0))","v":""},null,"blank in student no",null,null,null,{"$f":"IF(BG27=\"blank in student no\",\"\",SUM(BD27:BE27))","v":""},null,null,null,null,null,"",null,"Aug/Sep17 - Mar18",0,"Aug/Sep","17"," - ","Mar","Mar18","18",null,null,"Aug/Sep17 - Mar18"]
[null,null,"Year Ended 31 Mar",null,"Apr18 - Aug/Sep18",{"$f":"BR28","v":"Apr18"},null,2,{"$f":"F28","v":"Apr18"},"Apr18 - Aug/Sep18",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG28=\"blank in student no\",\"\",AZ28-IF($G28=\"ADJ\",SUMIF(J$10:J27,J28,BD$10:BD27),0))","v":""},{"$f":"IF(BG28=\"blank in student no\",\"\",BA28-IF($G28=\"ADJ\",SUMIF(J$10:J27,J28,BE$10:BE27),0))","v":""},null,"blank in student no",null,null,null,{"$f":"IF(BG28=\"blank in student no\",\"\",SUM(BD28:BE28))","v":""},null,{"$f":"IF(OR($I$8=\"31 Mar\"),$I$8,\"\")","v":"31 Mar"},null,null,"Year Ended 31 Mar","Apr",{"$f":"BQ28&BV28+BT28","v":"Apr18"},"Apr18 - Aug/Sep18",{"$f":"VLOOKUP($I$6,$CE$1:$CF$10,2,FALSE)","v":0},"Apr","18"," - ","Aug/Sep","Aug/Sep18","18",null,null,"Apr18 - Aug/Sep18"]
[null,null,null,null,"Aug/Sep17 - Mar18",null,"ADJ",null,"Adjustment (May)","Aug/Sep17 - Mar18",null,null,null,0,null,null,null,1,null,null,{"$f":"S29+1","v":1},null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG29=\"blank in student no\",\"\",AZ29-IF($G29=\"ADJ\",SUMIF(J$10:J28,J29,BD$10:BD28),0))","v":""},{"$f":"IF(BG29=\"blank in student no\",\"\",BA29-IF($G29=\"ADJ\",SUMIF(J$10:J28,J29,BE$10:BE28),0))","v":""},null,"blank in student no",null,null,null,"",null,{"$f":"IF(OR($I$8=\"31 Mar\"),$I$8,\"\")","v":"31 Mar"},null,null,null,"",null,"Aug/Sep17 - Mar18",0,"Aug/Sep","17"," - ","Mar","Mar18","18",null,null,"Aug/Sep17 - Mar18"]
[null,"Year Ended Jul 31",null,null,"Aug/Sep18 - Mar19",{"$f":"BR30","v":"Aug18"},null,null,{"$f":"F30","v":"Aug18"},"Aug/Sep18 - Mar19",null,null,null,0,null,null,null,1,null,null,{"$f":"S30+1","v":1},null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG30=\"blank in student no\",\"\",AZ30-IF($G30=\"ADJ\",SUMIF(J$10:J29,J30,BD$10:BD29),0))","v":""},{"$f":"IF(BG30=\"blank in student no\",\"\",BA30-IF($G30=\"ADJ\",SUMIF(J$10:J29,J30,BE$10:BE29),0))","v":""},null,"blank in student no",null,null,null,"",null,{"$f":"IF(OR($I$8=\"31 Jul\",$I$8=\"31 Mar\"),$I$8,\"\")","v":"31 Mar"},null,"Year Ended Jul 31",null,"Aug",{"$f":"BQ30&BV30+BT30","v":"Aug18"},"Aug/Sep18 - Mar19",0,"Aug/Sep","18"," - ","Mar","Mar19","19",null,null,"Aug/Sep18 - Mar19"]
["Year Ended 31 Aug",null,null,null,"Aug/Sep18 - Mar19","Sep18",null,null,"Sep18","Aug/Sep18 - Mar19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG31=\"blank in student no\",\"\",AZ31-IF($G31=\"ADJ\",SUMIF(J$10:J30,J31,BD$10:BD30),0))","v":""},{"$f":"IF(BG31=\"blank in student no\",\"\",BA31-IF($G31=\"ADJ\",SUMIF(J$10:J30,J31,BE$10:BE30),0))","v":""},null,"blank in student no",null,null,null,"",null,{"$f":"IF(OR($I$8=\"31 Aug\",$I$8=\"31 Jul\",$I$8=\"31 Mar\"),$I$8,\"\")","v":"31 Mar"},"Year Ended 31 Aug",null,null,"Sep","Sep18","Aug/Sep18 - Mar19",0,"Aug/Sep","18"," - ","Mar","Mar19","19",null,null,"Aug/Sep18 - Mar19"]
[null,null,null,null,"Aug/Sep17 - Mar18",null,"ADJ",null,"Adjustment (Sep)","Aug/Sep17 - Mar18",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG32=\"blank in student no\",\"\",AZ32-IF($G32=\"ADJ\",SUMIF(J$10:J31,J32,BD$10:BD31),0))","v":""},{"$f":"IF(BG32=\"blank in student no\",\"\",BA32-IF($G32=\"ADJ\",SUMIF(J$10:J31,J32,BE$10:BE31),0))","v":""},null,"blank in student no",{"$f":"IF(AND(ISBLANK(K32:L33)),\"blank in student no\",\"\")","v":"blank in student no"},null,null,{"$f":"IF(BH32=\"blank in student no\",\"\",SUM(BD32:BE33))","v":""},null,{"$f":"IF(OR($I$8=\"31 Aug\",$I$8=\"31 Jul\",$I$8=\"31 Mar\"),$I$8,\"\")","v":"31 Mar"},null,null,null,"",null,"Aug/Sep17 - Mar18",0,"Aug/Sep","17"," - ","Mar","Mar18","18",null,null,"Aug/Sep17 - Mar18"]
[null,null,null,null,"Apr18 - Aug/Sep18",null,"ADJ",2,null,"Apr18 - Aug/Sep18",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG33=\"blank in student no\",\"\",AZ33-IF($G33=\"ADJ\",SUMIF(J$10:J32,J33,BD$10:BD32),0))","v":""},{"$f":"IF(BG33=\"blank in student no\",\"\",BA33-IF($G33=\"ADJ\",SUMIF(J$10:J32,J33,BE$10:BE32),0))","v":""},null,"blank in student no",null,null,null,null,null,"31 Mar",null,null,null,"",null,"Apr18 - Aug/Sep18",0,"Apr","18"," - ","Aug/Sep","Aug/Sep18","18",null,null,"Apr18 - Aug/Sep18"]
[null,null,null,null,"Aug/Sep17 - Mar18",null,"ADJ",null,"Adjustment (Oct)","Aug/Sep17 - Mar18",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG34=\"blank in student no\",\"\",AZ34-IF($G34=\"ADJ\",SUMIF(J$10:J33,J34,BD$10:BD33),0))","v":""},{"$f":"IF(BG34=\"blank in student no\",\"\",BA34-IF($G34=\"ADJ\",SUMIF(J$10:J33,J34,BE$10:BE33),0))","v":""},null,"blank in student no",{"$f":"IF(AND(ISBLANK(K34:L35)),\"blank in student no\",\"\")","v":"blank in student no"},null,null,{"$f":"IF(BH34=\"blank in student no\",\"\",SUM(BD34:BE35))","v":""},null,"31 Mar",null,null,null,"",null,"Aug/Sep17 - Mar18",0,"Aug/Sep","17"," - ","Mar","Mar18","18",null,null,"Aug/Sep17 - Mar18"]
[null,null,null,null,"Apr18 - Aug/Sep18",null,"ADJ",2,null,"Apr18 - Aug/Sep18",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG35=\"blank in student no\",\"\",AZ35-IF($G35=\"ADJ\",SUMIF(J$10:J34,J35,BD$10:BD34),0))","v":""},{"$f":"IF(BG35=\"blank in student no\",\"\",BA35-IF($G35=\"ADJ\",SUMIF(J$10:J34,J35,BE$10:BE34),0))","v":""},null,"blank in student no",null,null,null,null,null,"31 Mar",null,null,null,"",null,"Apr18 - Aug/Sep18",0,"Apr","18"," - ","Aug/Sep","Aug/Sep18","18",null,null,"Apr18 - Aug/Sep18"]
[null,null,null,null,"Aug/Sep18 - Mar19",null,"ADJ",null,"Adjustment (Jan)","Aug/Sep18 - Mar19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG36=\"blank in student no\",\"\",AZ36-IF($G36=\"ADJ\",SUMIF(J$10:J35,J36,BD$10:BD35),0))","v":""},{"$f":"IF(BG36=\"blank in student no\",\"\",BA36-IF($G36=\"ADJ\",SUMIF(J$10:J35,J36,BE$10:BE35),0))","v":""},null,"blank in student no",null,null,null,{"$f":"IF(BG36=\"blank in student no\",\"\",SUM(BD36:BE36))","v":""},null,"31 Mar",null,null,null,"",null,"Aug/Sep18 - Mar19",0,"Aug/Sep","18"," - ","Mar","Mar19","19",null,null,"Aug/Sep18 - Mar19"]
[null,null,null,null,"Apr19 - Aug/Sep19",{"$f":"BR37","v":"Apr19"},null,2,{"$f":"F37","v":"Apr19"},"Apr19 - Aug/Sep19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,{"$f":"IF(Y$4<=$S37,$T37,$W37)*IF($H37=2,0,1)*IF(Y$4<=$P37,1,0)*IF(Y$4<=$V37,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG37=\"blank in student no\",\"\",AZ37-IF($G37=\"ADJ\",SUMIF(J$10:J36,J37,BD$10:BD36),0))","v":""},{"$f":"IF(BG37=\"blank in student no\",\"\",BA37-IF($G37=\"ADJ\",SUMIF(J$10:J36,J37,BE$10:BE36),0))","v":""},null,"blank in student no",null,null,null,"",null,{"$f":"IF(OR($I$8=\"31 Jul\",$I$8=\"31 Aug\"),$I$8,\"\")","v":""},null,null,null,"Apr",{"$f":"BQ37&BV37+BT37","v":"Apr19"},"Apr19 - Aug/Sep19",0,"Apr","19"," - ","Aug/Sep","Aug/Sep19","19",null,null,"Apr19 - Aug/Sep19"]
[null,null,null,null,"Aug/Sep18 - Mar19",null,"ADJ",null,"Adjustment (May)","Aug/Sep18 - Mar19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG38=\"blank in student no\",\"\",AZ38-IF($G38=\"ADJ\",SUMIF(J$10:J37,J38,BD$10:BD37),0))","v":""},{"$f":"IF(BG38=\"blank in student no\",\"\",BA38-IF($G38=\"ADJ\",SUMIF(J$10:J37,J38,BE$10:BE37),0))","v":""},null,"blank in student no",null,null,null,"",null,{"$f":"IF(OR($I$8=\"31 Jul\",$I$8=\"31 Aug\"),$I$8,\"\")","v":""},null,null,null,"",null,"Aug/Sep18 - Mar19",0,"Aug/Sep","18"," - ","Mar","Mar19","19",null,null,"Aug/Sep18 - Mar19"]
[null,null,null,null,"Aug/Sep19 - Mar20",{"$f":"BR39","v":"Aug19"},null,null,{"$f":"F39","v":"Aug19"},"Aug/Sep19 - Mar20",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG39=\"blank in student no\",\"\",AZ39-IF($G39=\"ADJ\",SUMIF(J$10:J38,J39,BD$10:BD38),0))","v":""},{"$f":"IF(BG39=\"blank in student no\",\"\",BA39-IF($G39=\"ADJ\",SUMIF(J$10:J38,J39,BE$10:BE38),0))","v":""},null,"blank in student no",null,null,null,"",null,{"$f":"IF(OR($I$8=\"31 Aug\"),$I$8,\"\")","v":""},null,null,null,"Aug",{"$f":"BQ39&BV39+BT39","v":"Aug19"},"Aug/Sep19 - Mar20",0,"Aug/Sep","19"," - ","Mar","Mar20","20",null,null,"Aug/Sep19 - Mar20"]
[null,null,null,null,"Aug/Sep19 - Mar20",{"$f":"BR40","v":"Sep19"},null,null,"Sep19","Aug/Sep19 - Mar20",null,null,null,{"$f":"K40+L40","v":0},null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"IFERROR(BB40*K40/N40,\"\")","v":""},{"$f":"IFERROR(BB40*L40/N40,\"\")","v":""},null,null,{"$f":"IF(BG40=\"blank in student no\",\"\",AZ40-IF($G40=\"ADJ\",SUMIF(J$10:J39,J40,BD$10:BD39),0))","v":""},{"$f":"IF(BG40=\"blank in student no\",\"\",BA40-IF($G40=\"ADJ\",SUMIF(J$10:J39,J40,BE$10:BE39),0))","v":""},null,"blank in student no",null,null,null,{"$f":"IF(BG40=\"blank in student no\",\"\",SUM(BD40:BE40))","v":""},null,null,null,null,null,"Sep","Sep19","Aug/Sep19 - Mar20",0,"Aug/Sep","19"," - ","Mar","Mar20","20",null,null,"Aug/Sep19 - Mar20"]
[null,null,null,null,"Aug/Sep18 - Mar19",null,"ADJ",null,"Adjustment (Sep)","Aug/Sep18 - Mar19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AK$4<=$S41,$T41,$W41)*IF($H41=2,1,0)*IF(AK$5<=$P41,1,0)*IF(AK$5<=$V41,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG41=\"blank in student no\",\"\",AZ41-IF($G41=\"ADJ\",SUMIF(J$10:J40,J41,BD$10:BD40),0))","v":""},{"$f":"IF(BG41=\"blank in student no\",\"\",BA41-IF($G41=\"ADJ\",SUMIF(J$10:J40,J41,BE$10:BE40),0))","v":""},null,"blank in student no",{"$f":"IF(AND(ISBLANK(K41:L42)),\"blank in student no\",\"\")","v":"blank in student no"},null,null,{"$f":"IF(BH41=\"blank in student no\",\"\",SUM(BD41:BE42))","v":""},null,null,null,null,null,"",null,"Aug/Sep18 - Mar19",0,"Aug/Sep","18"," - ","Mar","Mar19","19",null,null,"Aug/Sep18 - Mar19"]
[null,null,null,null,"Apr19 - Aug/Sep19",null,"ADJ",2,null,"Apr19 - Aug/Sep19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG42=\"blank in student no\",\"\",AZ42-IF($G42=\"ADJ\",SUMIF(J$10:J41,J42,BD$10:BD41),0))","v":""},{"$f":"IF(BG42=\"blank in student no\",\"\",BA42-IF($G42=\"ADJ\",SUMIF(J$10:J41,J42,BE$10:BE41),0))","v":""},null,"blank in student no",null,null,null,null,null,null,null,null,null,"",null,"Apr19 - Aug/Sep19",0,"Apr","19"," - ","Aug/Sep","Aug/Sep19","19",null,null,"Apr19 - Aug/Sep19"]
[null,null,null,null,"Aug/Sep18 - Mar19",null,"ADJ",null,"Adjustment (Oct)","Aug/Sep18 - Mar19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG43=\"blank in student no\",\"\",AZ43-IF($G43=\"ADJ\",SUMIF(J$10:J42,J43,BD$10:BD42),0))","v":""},{"$f":"IF(BG43=\"blank in student no\",\"\",BA43-IF($G43=\"ADJ\",SUMIF(J$10:J42,J43,BE$10:BE42),0))","v":""},null,"blank in student no",{"$f":"IF(AND(ISBLANK(K43:L44)),\"blank in student no\",\"\")","v":"blank in student no"},null,null,{"$f":"IF(BH43=\"blank in student no\",\"\",SUM(BD43:BE44))","v":""},null,null,null,null,null,"",null,"Aug/Sep18 - Mar19",0,"Aug/Sep","18"," - ","Mar","Mar19","19",null,null,"Aug/Sep18 - Mar19"]
[null,null,null,null,"Apr19 - Aug/Sep19",null,"ADJ",2,null,"Apr19 - Aug/Sep19",null,null,null,0,null,null,null,1,null,null,1,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,"","",null,null,{"$f":"IF(BG44=\"blank in student no\",\"\",AZ44-IF($G44=\"ADJ\",SUMIF(J$10:J43,J44,BD$10:BD43),0))","v":""},{"$f":"IF(BG44=\"blank in student no\",\"\",BA44-IF($G44=\"ADJ\",SUMIF(J$10:J43,J44,BE$10:BE43),0))","v":""},null,"blank in student no",null,null,null,null,null,null,null,null,null,"",null,"Apr19 - Aug/Sep19",0,"Apr","19"," - ","Aug/Sep","Aug/Sep19","19",null,null,"Apr19 - Aug/Sep19"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I8=\"others\",\"\",IF(LEFT(I6,4)-LEFT(I4,4)=1,I4,\"\"))","v":"2017/18"},null,{"$f":"IF(BB47=\"\",\"\",IF(I8=\"31 Mar\",SUM(BD12:BD27),IF(I8=\"31 Jul\",SUM(BD12:BD29),IF(I8=\"31 Aug\",SUM(BD12:BD30),0))))","v":0},{"$f":"IF(BB47=\"\",\"\",IF(I8=\"31 Mar\",SUM(BE12:BE27),IF(I8=\"31 Jul\",SUM(BE12:BE29),IF(I8=\"31 Aug\",SUM(BE12:BE30),0))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I8=\"others\",\"\",I6&\" (year ended \"&I8&\")\")","v":"2018/19 (year ended 31 Mar)"},null,{"$f":"SUMIF($BM$7:$BM$44,$I$8,$BD$7:$BD$44)","v":0},{"$f":"SUMIF($BM$7:$BM$44,$I$8,$BE$7:$BE$44)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Not applicable"]
[null,null,null,null,null,null,null,null,null,"Cells for input",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"To Income and Expenditure Statement"]
[null,null,null,null,null,null,null,null,null,"Cells for calculation"]
[]
[null,null,null,null,null,null,null,null,{"$f":"'Unit Subsidy, TOG'!F165","v":"KG should prepare this worksheet for auditor's reference to ensure the subsidies/grants shown in the Income and Expenditure Statement, which serve as the reserve ceilings for calculation of the respective clawback amounts, are correct and properly reflected in the audited accounts."}]
[null,null,null,null,null,null,null,null,"Steps :"]
[null,null,null,null,null,null,null,null,"1. ","Select the appropriate \"Scheme Start Year\", \"Accounting Year\" and \"Year Ended Date\".  \"Scheme Start Year\" refers to the first school year of KG joining the Scheme."]
[null,null,null,null,null,null,null,null,"2.","Input the \"No. of students\" for HD and WD/LWD class according to the \"Summary of Monthly Disbursed Subsidy\" or \"Summary of Adjustment of Monthly Disbursed Subsidy\" issued at the same time.  Please make sure the \"Total\" tally with the \"Summary of Grant Disbursed by 2 Instalments\" or \"Summary of Adjustment to Grant Disbursed by 2 Instalments\"."]
[null,null,null,null,null,null,null,null,"3.","Input the \"Entitled Amount\" according to the \"Summary of Grant Disbursed by 2 Instalments\" or \"Summary of Adjustment to Grant Disbursed by 2 Instalments\".  "]
[null,null,null,null,null,null,null,null,"4.","For setting up the template starting from the 3rd accounting year since the Scheme starting year and onwards (e.g. 2019/20 accounting year with Scheme start year in 2017/18), after selected the \"Accounting Year\", please press the button \"Rollover\" at the top centre of the worksheet.  The cells under \"No. of students\", \"No. of months\" and \"Monthly Subsidy Rates\" below the red line  (i.e. the current school year) will be automatically be cut and pasted to the area under the green line to facilitate calculation of adjustment payments in the current school year."]
[null,null,null,null,null,null,null,null,"5.","For schools with year ended date as \"others\" (i.e. year ended date other than \"31 Mar\", \"31 Jul\" or \"31 Aug\"), please expand hidden rows from row 45 for inputting values up to the year ended date, and manually calculate the year end total as appropriate."]