A Board of Management established under Section 14 of the Education Act 1998, other than a Board of Management of a school established or maintained by an Education and Training Board (ETB), is currently exempt from the Freedom of Information Acts.
Section 18 of the Education Act 1998 requires schools, other than schools established or maintained by an ETB, to keep all proper and usual accounts and records of all monies received by it or expenditure of such monies incurred by it and to ensure that in each year all such accounts are properly audited or certified in accordance with best accounting practice. The Act further requires that such accounts shall be made available by the school for inspection by the Minister and by parents of students in the school, in so far as those accounts relate to monies provided in accordance with Section 12 of the Act.
The accounts of schools established and maintained by an ETB form part of the accounts of the relevant ETB.