victorian curriculum and assessment authority · vcaa.vic.edu.au correspondence ... john firth....

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Victorian Curriculum and Assessment AuthorityAnnual Report 2012–13

Published by:Victorian Curriculum and Assessment AuthorityLevel 1, 2 Lonsdale Street, Melbourne, Victoria 3000vcaa.vic.edu.au

Correspondence relating to this publication should be addressed to: Communications, VCAA (address as above)

© Victorian Curriculum and Assessment Authority 2013

No part of this publication may be reproduced except as specified under the Copyright Act 1968 or by permission from the VCAA. For more information go to: www.vcaa.vic.edu.au/Pages/aboutus/policies/policy-copyright.aspx

The VCAA provides the only official, up-to-date versions of VCAA publications. Details of updates can be found on the VCAA website: vcaa.vic.edu.au

This publication may contain copyright material belonging to a third party. Every effort has been made to contact all copyright owners. If you believe that material in this publication is an infringement of your copyright, please email the Copyright Officer: [email protected]

ISBN 978-1-922082-40-4

Copyright in materials appearing at any sites linked to this document rests with the copyright owner/s of those materials, subject to the Copyright Act. The VCAA recommends you refer to copyright statements at linked sites before using such materials.

September 2013

The Hon. Martin Dixon, MPMinister for Education2 Treasury PlaceEast Melbourne Victoria 3002

Dear Minister

I have the pleasure in submitting the annual report of the Victorian Curriculum and Assessment Authority (VCAA). All reporting is conducted in accordance with the Financial Management Act 1994.

Yours sincerely

Professor Adam Shoemaker Chair

Cont

Victorian Curriculum and Assessment Authority Annual Report 2012–13

ContentsReport of the Chair 1

Report of the Chief Executive Officer 3

The year in review 8Vision 8

Mission 8

Outcomes for learners 8

Outcomes for educators 8

Key achievements 8

Summary of financial results 12

About the Victorian Curriculum and Assessment Authority 13Governance 13

VCAA Board 13

VCAA committees 17

Organisational structure 21

Organisational chart as at 30 June 2013 24VCAA staff establishment 24

Working with the community 25Cultural and linguistic diversity 25

Indigenous affairs 26

Women 27

Youth 27

Disability 28

International 28

Early Years and Foundation–10 29Early Years 29

Foundation–10 curriculum 30

Foundation–10 assessment 32

Senior Secondary 36Senior Secondary curriculum 36

Senior Secondary assessment 39

Financial Statements – 30 June 2013 42

Appendices 911 Statutory reporting requirements 91

2 Workforce data 93

3 Freedom of Information 95

4 Additional information 97

5 Whistleblowers Protection Act 2001 and Protected Disclosures Act 2012 98

6 Privacy policy 100

7 Disclosure index 101

8 Board meeting attendance 103

Acronyms and abbreviations 104

Report of the Chair 1

Report of the Chair

The state of Victoria has a commitment to outstanding education at all levels, which is broad, deep and highly professional. The VCAA enacts that commitment in transformative, public-facing ways.

This is no easy task. The scale of operations embraced by the VCAA is vast and complex. For example, over the past decade the Victorian Certificate of Applied Learning (VCAL) – a unique and uniquely successful program – has grown apace. In its first year of operations (2002) there were 546 VCAL enrolments across the state. In 2012, that figure had risen to a record level of 21,755 student enrolments, embracing government, Catholic and independent schools, TAFE institutes, and adult and community education providers.

The runaway success of this program is mirrored by the quality of applicants and outcomes. As the Minister, the Hon. Martin Dixon, noted at the annual VCAL Awards, there is no other jurisdiction in Australia with anything approaching this level of tailored secondary pathway success.

The multi-pathway, Senior Secondary work of the VCAA is well known. One of the most keenly anticipated days in the state of Victoria is the annual ‘results’ day each December. In the 2012 reporting period, the VCAA reported a record number of 49,724 Victorian Certificate of Education (VCE) completions. VCE offerings are under constant examination by the VCAA, which engages expert panels to consider the relevance and impact of study designs. In 2012, the areas of Dance, Drama, Health and Human Development, Philosophy and Theatre Studies were all reviewed in this way.

Significantly, reflecting its digital strategy, many VCAA documents are now published online only – enhancing access, ease of use and cost-effectiveness.

If the VCE is appreciated by the public, the Early Years and Foundation–10 work of the VCAA is just as significant. How does one understand and analyse what young children do, say, make, write or draw in order to plan best for their future learning? The Assessment for Learning and Development (ALD) Project, auspiced by the VCAA, was completed in October 2012. It addressed those very issues, in a way that was applicable to every primary school in the state.

As in all cases, the VCAA engages with experts, teachers, principals and parents in order to produce the best possible curriculum and assessment outcomes for students, be they in the areas of the National Assessment Program – Literacy and Numeracy (NAPLAN) tests (both in Victoria and Tasmania), the proposed VCE Baccalaureate or Industry Pathway programs.

As its name suggests, the VCAA gives equal time and consideration to curriculum design and assessment. Only by seeing these as an integrated whole can real impact be achieved. And impact – public impact – undoubtedly is being achieved. Witness the fact that more than 85,000 people viewed the Top Designs program showcasing the finest of young peoples’ school-inspired work in design and technology at the Melbourne Museum in 2013.

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Report of the Chair


Professor Adam Shoemaker

The story for the remainder of the VCE Season of Excellence is equally impressive. Thanks to key partners – the Melbourne Museum, the Melbourne Recital Centre, the Australian Centre for the Moving Image, The Edge, Federation Square and the National Gallery of Victoria – public, school, family and student visits to Top Screen, Top Class, Top Arts and Top Designs continue to break records. That is the nature of the transformative power of education.

My thanks to all Board members for their unstinting and creative leadership. Board colleagues of this calibre provide proof of the breadth, depth and professionalism of Victorian education.

I have already noted the pivotal role of the Minister in this process. Equally important has been the innovative stewardship of Departmental Secretary, Richard Bolt and the impressive leadership of VCAA CEO, John Firth. Together with his highly able senior managers and the rest of the staff, they are positioning the VCAA for an educational future that will, beyond doubt, be increasingly interactive, digital and global.


Report of the Chief Executive Officer

The 2012–13 reporting period saw the VCAA continue to deliver high-quality curriculum and assessment programs to Victorians from birth to the end of secondary school. At the same time the Board reviewed and refreshed its Strategic Plan. The Victorian Government’s reform agenda and the accompanying the Department of Education and Early Childhood Development’s (DEECD) Strategic Directions shape the VCAA Strategic Plan, which highlights the areas within our remit that we are focusing on in the next stage of reform and improvement.

As the Australian Curriculum is developing, we are refining the advice and support we provide to Victorian schools. We will use the Australian Curriculum as appropriate to Victoria’s policies and directions. This means that in some cases we will add or refine material. In particular, we are aware of the need to support schools as they exercise the primary responsibility for defining and delivering their own teaching and learning programs within statewide policies and expectations.

The VCAA must always be involved in a process of continuous improvement of its services to Victorian students. We have a large operational core of curriculum and assessment services for the 800,000 or so students who use our programs every year. At the same time, we are identifying, developing and delivering substantial innovation. Community expectations are high and rising, the international nature of learning is becoming ever more apparent and the imperative to deliver world-class services is a given. We have a long, rich history of curriculum and assessment innovation, and we are continuing to build on that base as we work to implement our Strategic Plan.

National Assessment Program – Literacy and NumeracyNational Assessment Program – Literacy and Numeracy (NAPLAN) tests were conducted between 14 and 16 May 2013, and staff from across the organisation contributed to their successful delivery to more than 250,000 Victorian students from approximately 2300 schools. The tests were administered by school staff, supported by VCAA training and resources. I take this opportunity to once again thank teachers and principals throughout Victoria for their support in ensuring that the implementation of this national program was successful.

The information that we provide to parents, students, schools and systems as a result of the tests is invaluable for the planning and development of improved teaching and learning. As the data accumulates over a number of years we are able to provide further analysis of strengths and weaknesses, which feed into opportunities for school and system improvement.

The data informs priorities for resource development, targeted intervention and the evaluation of the effectiveness of current programs. The NAPLAN Data Service provides schools with high-quality data and reports that are designed to assist individual schools to determine their priorities in literacy and numeracy teaching.

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Victorian Certificate of EducationThe VCE is a highly valued, end-of-school certificate that is accepted internationally as the basis for selection into tertiary study. It continues to provide high-quality curriculum for the overwhelming majority of Victorian Year 12 students. The VCE is offered in China, the Middle East and Vanuatu by schools working in partnership with Victorian schools. We are continuing to expand the offering of the VCE in China on a sustainable basis. The success of VCE students from China gaining access into university study throughout Australia is testimony to its value.

The security and integrity of VCE examinations remains at the top of the VCAA’s priorities. The examinations in November were conducted and marked accurately, securely and in a timely manner.

Online marking of VCE examinations continued to grow in 2012. Our biggest subject, English, was marked online in 2012. Online marking allows us to use markers from all over the state and is more efficient, timely and accurate. We will be further extending its application in 2013. There was an issue with the VCE History Revolutions examination in relation to an altered version of a graphic image (‘Storming the Winter Palace’ by Kochergin) being published. The marking was closely monitored to ensure that no student was disadvantaged by the error and the processes for including internet-sourced material have been revised.

Accurate results for all students were reported and distributed on schedule. This achievement requires a substantial effort from staff. Our examination setters, chief assessors, markers and numerous casual staff operate a 24-hour, 7-days-a-week program from October to early December to ensure that students receive their results mid-December. This provides students with the time to receive feedback, advice and counselling before finalising their tertiary entrance applications.

The VCAA continues to innovate within the VCE. During 2013, the pilot of the new VCE Extended Investigation is being conducted in 11 schools. Early indications show that the study will be a well-received addition to the VCE. The Board has approved terms of reference for the review of a large number of VCE studies in 2013–14. They include all of our VCE studies in the areas of English, Mathematics, Science and History.

In 2012–13, the re-designed Audit of School-based Assessment was implemented. The streamlined processes have been widely welcomed by schools.

Statewide consultations were conducted in the first half of 2013 to receive stakeholder and public feedback on three Senior Secondary consultation papers:

• Strengthening Pathways in Senior Secondary Qualifications

• Strengthening Chinese language provision in Senior Secondary schooling

• Proposed directions: Review of VCE English, History, Mathematics and Science studies.

The reviews will draw on the work developed for the Australian Curriculum in these areas, which will be adopted, adapted or amended as required in accordance with the principles and guidelines for the development of VCE studies as part of the VCAA’s statutory responsibilities. In addition, Geography and Information Technology are also being reviewed.



The VCAA Review Committee considered six cases of rule breaking arising from the 2012 end-year examinations, with six students having grades reduced. Of the infringements considered by the review committee, two involved significant disruptive behaviour in the examination, two involved students copying from the work of others and the final cases involved an arrangement by two students to assist each other to answer questions during the examination.

Victorian Certificate of Applied LearningThe VCAL provides a vital vocational pathway for Senior Secondary students. Participation has continued to grow in terms of both students and providers, and it is now a well-established and vital component of our Senior Secondary offerings. The annual VCAL awards ceremony provides many inspiring stories of how students have developed and thrived under the applied learning of VCAL. It continues to cement partnerships between schools and communities, especially in rural Victoria. We are working to further develop pathways from VCAL into higher-level vocational education and training (VET) studies and, in some cases, vocationally oriented university study.

In 2012, there were 21,755 certificate enrolments with 442 VCAL providers. In 2012, 15 new providers commenced delivery of VCAL. The On Track destination data for 2013 Intermediate and Senior VCAL students indicated that 26 per cent of the VCAL students continued with further education or training, and 57.8 per cent commenced an apprenticeship, traineeship or employment. This means that 83.8 per cent of VCAL students had a direct pathway to further education, training or work – an outstanding achievement.

Victorian Early Years Learning and Development FrameworkDuring the reporting period, Victorian Early Years providers continued the implementation of the Victorian Early Years Learning and Development Framework (VEYLDF). This is part of a wide-ranging reform program involving education professionals across the whole of the Early Years. Our particular area of responsibility is to assist providers and our colleagues in the DEECD to understand and use the VEYLDF to enhance early learning. The initial evaluation of the implementation of the VEYLDF confirmed that early childhood professionals value the framework as a vehicle for change.

Our work on assessment in this area is of particular significance. In conjunction with university partners, our small unit is involved in pioneering work on assisting early childhood educators to identify children’s progress by using a broad range of assessment strategies. It is crucial for educators to be able to gather reliable data to inform interventions at an early stage, as strategic intervention at this point can have the greatest effect on a student’s lifelong learning.

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AusVELS/Australian CurriculumThe VCAA has continued its strong contribution to the development of the Australian Curriculum. The VCAA Board Australian Curriculum Steering Committee continues to monitor Australian Curriculum developments and to oversee consultation with Victorian stakeholders. Dr David Howes, our Executive Director, Curriculum, is an active member of a number of the Australian Curriculum, Assessment and Reporting Authority (ACARA) reference groups and working parties. Our senior curriculum staff are all actively involved in development work in their respective learning areas. Our experience with the VELS provides us with a unique perspective on the general capabilities being developed by ACARA as part of the Australian Curriculum.

The VCAA works closely with the sector authorities in the Victorian Government, Catholic and independent sectors to ensure that there is a coordinated approach to the development and implementation of the Australian Curriculum in Victoria.

The implementation of AusVELS began in 2013. Four new Australian Curriculum subjects, English, Mathematics, History and Science, were integrated into the existing Victorian Essential Learning Standards (VELS) curriculum framework.

AusVELS provides a single, coherent and comprehensive set of prescribed content and common achievement standards. AusVELS reflects the design of the new Australian Curriculum while retaining Victorian priorities and approaches to teaching and learning.

The new curriculum is a leading example of the effective integration of Australian Curriculum subjects into existing state and territory frameworks.

The VCAA will provide resources and advice for whole-school curriculum planning and for all the subjects and general capabilities. These resources include a summary of the changes from the VELS curriculum, advice and templates for audit and planning purposes, and annotated samples of student work.

Phases 2 and 3 of the Australian Curriculum are in various stages of development and the VCAA is coordinating Victoria’s participation in this development. A number of our staff are deeply engaged in the writing. The VCAA consults widely on drafts and provides feedback drawn from the views of all stakeholders. The Victorian Minister for Education is ultimately responsible for how Australian Curriculum is implemented in Victoria once it has received endorsement from the Standing Council for School Education and Early Childhood.

We are working with DEECD to further develop policy advice for Victorian schools about the implementation of later phases of the Australian Curriculum. As the school autonomy discussion proceeds, it is likely that the implications for central direction of the curriculum will become an area of increased interest.

Board membershipProfessor Adam Shoemaker continues to provide progressive and energetic leadership of the Board. He participates fully in a whole range of Board events and is a passionate advocate for recognition of student achievement, and of our need to be international in outlook and to embrace digital technology more comprehensively in both curriculum and assessment.



John Firth

The members of the Board during the reporting period were Dr Esmeralda Bamblett, Richard Bolt, Professor Adrienne Clarke, Polly Flanagan, Tony Larkin, John Maddock, Vicki Miles, Peter Moore, Dale Pearce, Debra Punton, Professor Adam Shoemaker and Professor Collette Tayler.

John Maddock’s term expired on 2 October 2012 after serving on the Board for 11 years. Dr Esmeralda Bamblett and Debra Punton were reappointed to the Board on 1 November 2012 for a further three years. Peter Moore commenced his appointment to the Board on 1 November 2012.

Polly Flanagan’s term expired on 30 June 2013 after serving on the Board since 2007. Tony Larkin was reappointed to the Board for a further three years on 30 June 2013.

The Governor-in-Council appointed Russell Pettis, Suzy Chandler, Anne Jones and Andree Poulter as members of the VCAA. The appointments commenced on the 1 July 2013.

The Board has taken a strong interest in reviewing and refining its Strategic Plan. The quality of the Board input is an essential ingredient in ensuring the quality of our curriculum and assessment and I thank all Board members for their contributions.

It was a challenging year as we undertook a major review of our staffing and organisational structure. At the same time we moved our city location to 2 Lonsdale Street in January. These two major exercises required high-level cooperation and coordination across the organisation. Our leaders at all levels and the staff generally responded with professionalism and their characteristic commitment. They embody a real sense of shared purpose, constantly seeking to improve the learning of all young Victorians, and it is a privilege to lead them. I thank them for this continuing commitment to our crucial work.

8 Victorian Curriculum and Assessment Authority Annual Report 2012–13

Overview

VisionA global leader in curriculum and assessment.

MissionTo provide high quality curriculum, assessment and reporting that enable individual life-long learning.

Outcomes for learners

Early YearsChildren’s development opportunities give them the best start as learners.

Foundation–10Students gain a solid breadth of knowledge, skills and personal attributes for self-development and further study.

Senior SecondaryYoung people are well prepared for adult educational, social, work and civic participation.

Outcomes for educatorsDesign and delivery of study programs informed by contemporary teaching and learning principles.

Accurate assessments of how well learners are progressing, where improvements are required and which interventions are likely to succeed.

Improved knowledge of learning and the capacity to foster learning.

Effective support of learners during transitional stages.

Key achievementsThe following major achievements, specific to the VCAA outcomes, occurred during the reporting period.

Early Years and Foundation–10• In October 2012, the ALD Project was completed. The ALD Project focused on

assessing children’s learning and development in a curriculum planning cycle. Assessment was defined as a process of observing, documenting and analysing what children do, say, make, write or draw in order to plan effectively for children’s current and future learning.

Overview 9

Overview

• Six assessment for learning and development practice themes were identified in analysis of the ALD Project and are described in detail in The Assessment for Learning and Development Project Report, 2013. The six assessment for learning and development practice themes, in conjunction with key findings from the ALD report, will be used to further support evidence-based practice across birth to eight years.

• Across 2012–13, the VCAA co-presented at a number of national and state conferences with a range of practitioners from both the Outcomes Project 2010–11 and the ALD Project 2012. The purpose of this collaborative work was to share key learnings and examples of practice change in assessment for learning.

• A diverse range of high-quality resources and professional development programs were provided to support the implementation of the AusVELS curriculum in Victorian schools.

• In 2012, the VCAA introduced a new report to schools on the relative growth of students between NAPLAN assessments. The report provides additional insight to schools to support monitoring both individual student and overall cohort progress. Feedback from schools for this report has been positive.

• In 2013, all schools recorded their NAPLAN participation details electronically via the VCAA’s secure test administration website. This system replaced the previous paper-based system and schools were able to have their NAPLAN attendance recorded directly onto the website by the test administrator.

• The VCAA On Demand application has been licensed for use by the Northern Territory Department of Education and Training, with the application housed on their central server. Initial feedback has been very positive and it is envisaged that this arrangement will continue.

Senior Secondary• Five VCE studies were reviewed during 2012: Dance, Drama, Health and Human

Development, Philosophy, and Theatre Studies. The revised VCE Study Designs will be implemented in 2014. Companion documents to VCE Study Designs, Advice for Teachers and assessment handbooks, have been published or are in the final stage of preparation. All VCE documents are now published online only.

• In 2012, a trial of the new VCE study, Extended Investigation, was conducted. As a result of the trial’s success, a pilot of the study is being conducted in 2013. The new study has been widely welcomed by schools. A number of features of Extended Investigation make it unique. It is centred on a student’s self-directed investigation of a chosen research question, the assessment design includes a critical thinking test, and students must present their research findings in a 4000-word written report and present their investigation to a panel.

• Early in 2013 the VCAA conducted a public consultation process about three key VCE initiatives: the proposed VCE Baccalaureate, VCE Specialist Programs and Industry Pathways Programs.

• VCE VET Dance, Engineering and Information, and Communications Technology were redeveloped during 2012 for implementation in 2013. Continuous improvement of training packages saw changes made to ten additional VCE VET programs due to updates of units or changes to packaging rules.

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Overview


• The VCAA provided information and advice internationally regarding the inclusion of vocational education within Senior Secondary certificates. One project was completed on behalf of the Hong Kong Education Bureau to map the VCE VET programs to the Hong Kong Diploma of Secondary Education Applied Learning courses.

• VCE VET Business in a VCE program for two schools in China was facilitated.

• 2012 marked the tenth year of the provision of the VCAL. VCAL enrolments have grown from 546 in 2002 to 21,755 in 2012, with a total of 442 providers comprising government, Catholic and independent schools, TAFE institutes, and adult and community education organisations.

• In June 2012, the Minister for Tertiary Education, Skills, Science and Research announced that an Australian research grant – Innovative partnerships for youth engagement in education and work – had been funded. The VCAA is one of the partner organisations contributing to this project, which is examining the demands of applied learning programs in upper secondary schools in three Australian states.

• The VCAA has actively collaborated in two ACACA projects, leading to an improved capacity to monitor standards in the VCE context.

Future plans and challengesThe following plans and challenges are anticipated for the 2013–14 reporting period.

• Transforming Practice: The Assessment for Learning and Development Project Report 2013, will be available on the VCAA website from August 2013. Key findings will be used to further inform evidence-based practice through the VCAA Early Years Exchange (EYE) and co-presentations with practitioners.

• In response to the ALD report, future editions of the VCAA Early Years Exchange will feature evidence examples of ALD participant practice change. Further, in a series of co-presentations at conferences and seminars, the VCAA and ALD participants will highlight the multidisciplinary practitioner research identified in the report.

• Review and evaluation of the Inquiry into Implementation Project (IIP) 2013–14 will commence in October 2013. It will measure and report on the impact of the project on multidisciplinary practitioner research in nine networks across Victoria. The review and evaluation of the IIP will inform the development of the VEYLDF Assessment for Learning and Development training manual, which will be available to support ongoing implementation across Victorian networks and communities.

• Revised Study Designs for Dance, Drama, Health and Human Development, Philosophy and Theatre Studies will be implemented in 2014.

• Implementation preparation for the VCE Baccalaureate as an option within the VCE will commence.

• The pilot of the new VCE study, Extended Investigation, will continue in 2013. It is envisaged that the study will become available as a scored VCE study in 2014.

Overview 11

Overview

• ACARA commenced the development of the National Trade Cadetship initiative in 2011 and the VCAA has participated in all stages of planning and development. The development of the Work Studies curriculum at Years 9 and 10 commenced in September 2012, and the National Trade Cadetship at Years 11 and 12 began in May 2013. It is anticipated that the Work Studies Year 9 and 10 Curriculum will be completed by the end of 2013.

• The small-scale, three-year trial of computer-based delivery and student response to the extended answer section of Mathematical Methods (CAS) continued during the 2012–13 reporting period. It is anticipated that during the reporting period, students from seven schools across the sectors will undertake Section 2 of the Methods (CAS) examination 2 in this mode.


Summary of financial results

The VCAA recorded a net loss of $0.4 million in 2012–13 compared with a $4.8 million loss in 2011–12.

Total Income increased by $1.6 million, mainly due to other Income being up $2.1 million and this was offset by a reduction in government appropriations of $0.6 million. The increase in other Income was driven by higher levels of grants received from State Government for curriculum initiatives.

Total expenses were tightly managed and 2012–13 saw a reduction of $2.9 million from the previous year. The VCAA was restructured mid-financial year in response to the Sustainable Government Initiative announced in June 2012. Accordingly, labour expenses fell in real terms, as did operating expenses.

Cash and cash equivalents had a balance at 30 June 2013 of $9.9 million, which was slightly up on the previous year. For the first time, the cash flow statement further splits this balance by recognising $3.6 million of this balance being due solely to grants received in advance of work done. This leaves a remaining balance, shown as cash reserve for short-term liabilities of $6.3 million, which is lower by $1.9 million than the same time last year.

There were no significant changes to asset and liability levels that appeared in the Balance Sheet.

Five-year financial summary

2012–13 $,000

2011–12 $ ,000

2010–11 $ ,000

2009–10 $ ,000

2008–09 $ ,000

Government appropriations 42,643 43,221 51,479 42,820 38,571

Other Income 9,703 7,554 7,270 8,518 10,764

Total Income from transactions 52,346 50,775 58,749 51,338 49,335

Total expenses from transactions 52,697 55,600 55,813 51,189 49,153

Net result (351) (4,825) 2,935 158 169

Net cash flows from operations 881 (203) 5,362 (896) 6,359

Cash and cash equivalent 9,896 9,460 10,533 6,533 7,930

Total assets 13,270 13,950 17,762 15,454 16,055

Total liabilities 5,503 5,831 4,820 5,447 6,206

About the Victorian Curriculum and Assessment Authority 13

GovernanceEstablishmentThe VCAA came into operation on 1 March 2001, succeeding the Board of Studies. It was established under the Victorian Curriculum and Assessment Authority Act 2000 (Vic) (repealed) and is continued under the Education and Training Reform Act 2006 (Vic) (the Act). The Chief Executive Officer is responsible to the VCAA Board for policy and operational matters and to the Secretary of DEECD for budgetary, staff and other administrative matters. The VCAA is primarily accountable to the Minister for Education.

The VCAA is also responsible to the Minister for Children and Early Childhood Development and the Minister for Higher Education and Skills in relation to sections of Part 2.5 of the Act.

ObjectivesThe Act sets out the following objectives for the VCAA:

• to develop high-quality courses, and curriculum and assessment products and services

• to provide linkages that will facilitate movement between those courses and other courses

• to carry out functions as a body registered under section 4.3.10 of the Act1.

The VCAA must act within the scope of the functions and powers conferred upon it by the Act and other relevant legislation. The functions and powers of the VCAA are set out in sections 2.5.3 and 2.5.5 of the Act.

VCAA BoardBoard membershipThe 12 members of the VCAA Board are drawn from educationists and community representatives.

The members of the Board during the reporting period were Dr Esmerelda Bamblett, Richard Bolt, Professor Adrienne Clarke, Polly Flanagan, Tony Larkin, John Maddock, Vicki Miles, Peter Moore, Dale Pearce, Debra Punton, Professor Adam Shoemaker and Professor Collette Tayler.

1 Pursuant to section 4.3.10 of the Act, the VCAA is registered for a five-year period until 31 December 2017, as a body that awards, confers and issues accredited qualifications (VCE and VCAL) with the Victorian Registration and Qualifications Authority.

About the Victorian Curriculum and Assessment Authority

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About the Victorian Curriculum

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John Maddock’s term expired in October 2012 after serving on the Board for 11 years. Dr Esmerelda Bamblett and Debra Punton were reappointed to the Board, and Peter Moore commenced his appointment to the Board in November 2012.

2013 Board membersDr Esmerelda Bamblett PhD, MEd, GradDipArts, DipT

Dr Esmerelda Bamblett is a member of the Bangerang and Wiradjuri Aboriginal nations and has had a longstanding career in Aboriginal education and development. She was an inaugural member of the Council for Aboriginal Reconciliation from 1991 to 1994 and a member of the Australian Council of Women from 1993 to 1996. She was Vice-President of the Aboriginal Advancement League from 1998 until 2002.

Dr Bamblett commenced her career in education working as a primary school teacher, eventually taking up a lecturing position in Indigenous Studies at the University of Melbourne in 1998. Dr Bamblett was a Koorie Education Development Officer for the Department of Education and Training from 1989 to 2003, research manager for the Institute of Koorie Education at Deakin University from 2000 to 2002 and acting manager of the Koorie Education Strategy Team for the Department of Education and Training in 2003.

Dr Bamblett is currently the CEO of the Aborigines Advancement League and Managing Director of Neenann Multimedia and Consultancy. In 2010, Dr Bamblett completed a PhD at RMIT titled Gurranyin Borinya (On Eagle’s Wings): Effecting Change for Koorie Youth.

Richard Bolt, Secretary, DEECD, BE (Electrical), MPPM

Mr Richard Bolt was appointed Secretary of the DEECD in 2011.

Mr Bolt leads DEECD in:

• providing policy advice to the portfolio Ministers

• implementing early childhood development, school education and higher education and skills policy

• designing, funding, regulating and delivering portfolio services

• improving the effectiveness of the state’s overall learning and development system.

Prior to joining DEECD, Mr Bolt was Secretary of Victoria’s Department of Primary Industries (2006–11). As Secretary, he led the Department in its role to enable the sustainable development of Victoria’s agriculture, earth resources, energy, fisheries and forestry industries.

Mr Bolt holds a Bachelor’s degree in electrical engineering from the South Australian Institute of Technology (now the University of South Australia) and a Master’s degree in Public Policy and Management from Monash University.



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Professor Adrienne Clarke PhD, BSc (Hons)

Professor Adrienne Clarke is a leading academic and a world-renowned plant geneticist. She has been awarded numerous distinctions, including Officer in the Order of Australia (1991), and has served as the Lieutenant Governor of Victoria (1997–2000). She is the author of four major scientific books and has served the Commonwealth and State governments on bodies, including the Prime Minister’s Science and Engineering Council and the Victorian State Government’s Innovation Economy Advisory Board. Professor Clarke also holds several national and international positions, including Fellow of the Australian Academy of Science and Chairman of the Yale-Peking University Joint Venture in Agrobiotechnology, Scientific Advisory Committee.

Professor Clarke is currently Laureate Professor, School of Botany, at the University of Melbourne and was appointed Chancellor of La Trobe University in February 2011.

Polly Flanagan MEd, PostGradDipEd (Admin), DipEd, BA

Ms Polly Flanagan is an experienced teacher and administrator with more than 30 years’ experience in a variety of educational settings. She has taught in government, Catholic and independent schools, including Yeshivah College, Sacred Heart Girls’ College, Presbyterian Ladies’ College and Melbourne Grammar School, and was also the Director of Leadership at Melbourne Grammar School until 2009.

Ms Flanagan has extensive experience teaching Legal Studies and Political Studies to VCE students, and has also held the positions of head of faculty, year level coordinator, director of staff and deputy principal. She has been a tribunal member for disciplinary hearings conducted by the Victorian Institute of Teaching and has also been a member of VCAA-appointed panels to revise and rewrite Study Designs in Political Studies, the Chief Assessor of Political Studies and a member of the National Politics exam-setting panel.

Ms Flanagan is currently Principal of Shelford Girls’ Grammar.

Tony Larkin MEd, BSc

Mr Tony Larkin has been a member of the Association of Heads of Independent Schools of Australia since 1998 and a member of the Australian College of Education since 1988. His other education activities have been focused on the teaching and assessment of Mathematics at Senior Secondary and university levels. Mr Larkin has previously been a Board member with Independent Schools Victoria and the Queen Elizabeth Centre (Maternal and Child Care Hospital and Day Nurseries).

Mr Larkin is currently Principal of Penleigh and Essendon Grammar School.

John Maddock GradDipBus, GradDipEd, FAICD, FAITD, MASTD

Mr John Maddock has been Chief Executive Officer of Box Hill Institute since 1999, and since January 2012 has been CEO of the merged Box Hill Institute and Centre for Adult Education (CAE).

He is a Board member of Box Hill Institute and the CAE, and of the Innovation and Business Skills Australia Industry Skills Council and of Box Hill Kuwait College. He is Deputy Chair of the Victorian Tertiary Admissions Centre (VTAC) and a member of

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their Management Committee. Mr Maddock is Chair of the Box Hill Singapore Board and founding member and immediate past Chair of the Global Education Network. He is also an Executive Committee member of the Postsecondary International Network of presidents of community colleges and was president from 2006–08. In addition, he has served as a member of the Deakin University Council and of the Deakin University Finance and Business Affairs Committee. He is currently a member of the Deakin University Melbourne Leaders Group and a past member of the Monash University Facility of Education Board.

Mr Maddock has attended numerous industry, state and Commonwealth advisory committees.

Vicki Miles MEd, BEd, DipTeach

Ms Vicki Miles has a strong commitment to, and solid experience in, public education both as a teacher practitioner and senior administrator for over 20 years. She has been actively involved in curriculum provision in different educational settings, including as a lecturer in primary mathematics and district curriculum consultant. As Principal of Trafalgar Primary School she implemented a Leading Teams Program and was invited to undertake training in Mathematics with Math Perspectives in Denver, Colorado. Trafalgar Primary School was also the first Australian school to undertake FiSH! For Schools training, which is designed to support educators to create richer, more effective learning cultures.

Ms Miles is currently Associate Principal of Doveton College.

Peter Moore BEd, DipTeach, Grad Cert RE, MRE

Mr Peter Moore is Principal of St Monica’s Catholic Primary School, Moonee Ponds, and was Principal at Our Lady of Immaculate Conception School, Sunshine, from 2003 to 2012. He is a registered teacher and has over 23 years of experience in the Catholic primary school sector as a teacher and as a Deputy Principal and Principal. Mr Moore has been volunteer Chief Executive Officer of the Melbourne Overseas Missions, a humanitarian organisation providing assistance to communities in developing countries, since 2006. He is a foundation member of the Ballarat Fine Art Gallery and a member of the Australian Literacy Educators Association and the Australian Council of Educational Leaders. He completed a Masters of Religious Education in 2001 and has commenced a Doctorate in Education at the Australian Catholic University.

Dale Pearce BA, DipEd

Mr Dale Pearce is currently principal of Bendigo Senior Secondary College and has over 30 years experience both as a principal and teacher in secondary school education. He is chair of the Victorian Senior Secondary Principals Group and the Bendigo Secondary Principals Group, a member of the Regional Advisory Board of La Trobe University and sponsor of the Victorian Virtual Learning Network, which creates online VCE courses for delivery to other schools around the state. He was a member of the University of Melbourne Kwong Lee Dow Young Scholars Reference Group (2007–08) and has been actively involved in several mentoring projects for newly appointed principals. He has a strong interest in regional and international education, including the establishment, in partnership with the Chinese Government, of a Confucius Classroom Program, which provides Mandarin language programs to 12 schools in the Bendigo region.



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Debra Punton DipT, BEd, MEd Studies

Ms Debra Punton is a registered teacher and initially worked in government schools before taking up a teaching appointment in the Catholic education system, holding various principal positions in the Catholic sector for 16 years. She completed a Masters of Educational Studies at Monash University in 1991, with a major in psychology and a focus on the psychology of educational leadership. Ms Punton is a Fellow of the Australian Council for Educational Leaders and a member of the Council of the Victorian Institute of Teaching.

Ms Punton is currently the Assistant Director, School Outcomes, at the Catholic Education Office, Melbourne.

Professor Collette Tayler PhD, BEd, DipTeach, TCert, FACE

Professor Collette Tayler has an extensive background in early childhood education and has held numerous positions, including primary school teacher and Professor and Head of the School of Early Childhood (Queensland University of Technology). She is widely published, both locally and internationally, and conducts local and cross-national studies in the ways that social, family and educational policies and practices affect early childhood education and care outcomes. Her studies address access and engagement by children, families and communities; public and private investments; program standards, quality and effectiveness; the curriculum and pedagogy applied in different services; leadership and staff engagement; child and family involvement; different early childhood education and care program types; and human and social capital trajectories. Her work explores the interplay of emotion and cognition situation place and time in children’s development and learning. In addition, Professor Tayler was a consultant, for the OECD, at the Directorate for Education in Paris (2003–06), for the Comparative Review of Early Childhood Education and Care in 20 countries, and a consultant for UNESCO in Beijing (2006).

Professor Tayler is currently the Chair of Early Childhood Education and Care at the University of Melbourne and Deputy Chair of the Australian Children’s Education and Care Quality Authority.

VCAA committeesExecutive CommitteeThe Executive Committee established under section 2.5.7 of the Act comprised the VCAA Chair Professor Adam Shoemaker, Chief Executive Officer John Firth, Richard Bolt, Tony Larkin and Debra Punton.

Audit CommitteeThe VCAA Audit Committee comprised Board members John Maddock (to 16 October 2012), Vicki Miles (from February 2013), Polly Flanagan and Tony Larkin, and two co-opted external members, Stuart Alford and Peter McMullin.

The Audit Committee is responsible for governance, risk management and business assurance of the VCAA. The prime functions of the committee are to:

• foster an ethical culture within the VCAA in conjunction with senior management and the VCAA Board

• monitor compliance with relevant acts and regulations, and with any agreements negotiated with funding bodies

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• provide advice to the VCAA Board on governance matters

• monitor, improve and maintain the credibility and objectivity of the accountability process (including financial reporting)

• provide a formal forum for communication between the VCAA Board and senior financial management

• improve the effectiveness of the internal and external audit functions, providing a forum for communication and reporting between the VCAA Board and the internal and external auditors

• monitor the quality of internal and external reporting of financial and non-financial information

• respond to the VCAA Board on matters referred by the VCAA Board to the committee for further consideration or advice.

Early Years–10 Curriculum and Assessment CommitteeThe Early Years–10 Curriculum and Assessment Committee comprised VCAA Board members, plus representatives, drawn from the following organisations and sectors:

• Catholic Education Commission Victoria

• Independent Schools Victoria

• DEECD

• Strategy and Review Group

– School Education Group

– Early Childhood Development Group

Andrew Hay and Tony Mackay were coopted members of the committee from June to December 2012.

The committee provides expert advice and makes recommendations to the VCAA on:

• development and approval of curriculum and assessment in the Early Years – Year 10, including the implementation of the Australian Curriculum

• policies, criteria and standards for curriculum and assessment for the Early Years – Year 10

• the relationship between the VEYLDF, the Foundation–10 curriculum and the Senior Secondary pathways in education and training, including the VCE, VETiS and the VCAL

• administration of the NAPLAN Program (Years 3, 5, 7 and 9)

• monitoring and reporting of student participation and performance in Early Years – Year 10 assessment programs

• provision of material for schools and early childhood settings, and of professional development for teachers and educators, to support the implementation of Early Years – Year 10 curriculum and assessment programs

• research on matters relating to Early Years – Year 10 curriculum, standards and assessment at a national and international level.



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Senior Secondary Curriculum and Assessment CommitteeThe Senior Secondary Curriculum and Assessment Committee (formerly the Post-compulsory Curriculum and Assessment Committee) comprised VCAA Board members plus Professor Jillian Blackmore and Professor Peter Stacey as coopted members. Professor Blackmore retired from the Committee in February 2013 and the committee has welcomed its new coopted member, Dr Merryn Davies.

The committee provides expert advice and makes recommendations to the VCAA Board on:

• development, evaluation and approval of curriculum and assessment in the post-compulsory years

• policies, criteria and standards for curriculum and courses designed to be undertaken as part of Senior Secondary qualifications

• policies and procedures for the design, delivery and evaluation of assessments and assessment products and services for the VCE, the VCAL and other Senior Secondary qualifications available to students

• patterns of participation and quality of outcomes relating to courses of study in the Senior Secondary years, including related professional development and research

• provision of material for schools and professional development for teachers to support the implementation of Senior Secondary curriculum and assessment programs

• research on matters relating to Senior Secondary curriculum and assessments.

Review CommitteeThe Review Committee comprises three persons who are either members of the VCAA Board or staff of the VCAA and is convened only when required. A Board member chairs committee hearings. The Review Committee acts on the VCAA Board’s behalf and is responsible for:

• hearing student appeals against penalties imposed on them by schools for breaches of rules relating to school-assessed tasks and school-assessed coursework

• hearing charges alleging serious breaches of rules relating to VCE examinations and imposing penalties where appropriate

• cancelling or altering student results when necessary.

Appeals CommitteeThe Appeals Committee is an independent body with panel members appointed by the Minister for Education and is convened only when required. Members must not be members of the VCAA Board or staff.

A student affected by a decision of the Review Committee, other than a decision made under section 2.5.21 of the Act, may apply for a review of the decision by the Appeals Committee on the grounds that the decision was unreasonable and/or the penalty imposed was too harsh.

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VCE Study Review Panels and Teams, and Study Reference GroupsVCE Study Review Panels and Teams review and evaluate VCE studies, and prepare proposals for new and revised studies for approval by the VCAA Board. These panels and teams comprise practising VCE teachers, academic and curriculum experts, and business and training sector representatives. They are chaired by the relevant Curriculum managers.

VCAA Study Reference Groups oversee the development of new VCE studies.


Organisational structure

Chair, VCAA BoardProfessor Adam Shoemaker

Professor Adam Shoemaker is Deputy Vice-Chancellor and Vice-President (Education) at Monash University, with responsibility for the quality, range and impact of all of the university’s coursework programs, innovation in digital education and international learning, Indigenous student access and support, and the university libraries. A former Commonwealth Scholar, Professor Shoemaker is one of Australia’s leading researchers in the area of Indigenous literature and culture. He is widely published in the areas of international education, race relations and cultural studies.

Professor Shoemaker is also very active in the community. He is a former Chair of the Brisbane Writers Festival and co-founded the Monash–Oxfam Partnership and the current Monash–World Vision Alliance. He is on the Board of Donvale Christian College and is a Director of Open Universities Australia.

Chief Executive OfficerJohn Firth

John Firth has been Chief Executive Officer of the VCAA since August 2005.

He leads a team of three Executive Directors and two Directors across the key areas of curriculum and assessment for Victorian children and young people from birth to the end of Senior Secondary study.

John is a member of DEECD’s Executive Board and a number of its cross-sectoral standing committees, and has forged close relationships with each of the sector authorities in Victoria.

He was appointed as an inaugural member of the National Curriculum Board in 2008 and as an inaugural Board member of ACARA in 2009.

He is actively involved in curriculum and assessment policy discussions at national level and has led the VCAA’s involvement in international education.

He is leading the continuing development of Victoria’s curriculum, including the integration of the Australian Curriculum with the Victorian Essential Learning Standards. He is a Fellow of the Australian College of Educators.

Executive Director, Assessment and ReportingDr David Philips

The Executive Director, Assessment and Reporting Division, is responsible for policies and procedures associated with assessment, certification, analysis and reporting of student achievement, and for coordinating the Division’s work programs, including the strategic redevelopment of the VCAA’s assessment technology.

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The Division also collects and processes students’ enrolment and assessment data, manages the Victorian Student Register and conducts measurement activities.

David joined the VCAA in 2007 after working in senior roles with several agencies in New Zealand, including the New Zealand Qualifications Authority, the Ministry of Education and the Education Review Office. He also worked as a researcher after winning a PhD scholarship and held a Senior Fulbright Award.

Director, Assessment CentreJoe Pellegrino

The Director, Assessment Centre, is responsible for centre management, assessment programs, assessment services and assessment operations. The primary task of staff at the Assessment Centre is to develop and implement operational processes for developing, delivering, securing, assessing and processing the General Achievement Test (GAT) and VCE written examinations, VCE Arts performance and Languages oral examinations, Years 3, 5, 7 and 9 NAPLAN tests, On Demand literacy and numeracy testing, and Select-Entry High School testing. The centre is also responsible for the appointment of all sessional assessment staff.

Joe has worked as an English and Media teacher and in the areas of curriculum and assessment development, teacher professional development, multimedia project management, and literacy and numeracy testing.

Executive Director, CurriculumDr David Howes

The Executive Director, Curriculum, is responsible for the operations of the Curriculum Division, which include leadership of Early Years project teams, VCE Review Panels and Teams and Study Reference Groups, AusVELS Working Groups, the Vocational Education Reference Group, and the Curriculum and Assessment committees of the VCAA Board. These panels, committees and groups provide advice and recommendations to the VCAA on the development, implementation and monitoring of the VCE and the VCAL (including VET programs), the Foundation–10 VELS and early childhood learning and development.

David’s professional background includes senior management roles within DEECD and international education advisory roles.

Director, Curriculum ServicesCharmaine Taylor

The Director, Curriculum Services, is responsible for the coordination and effective delivery of professional services to schools to support the implementation of the curriculum from Early Years to Senior Secondary.

Charmaine commenced in this new role in April 2013. She has had a range of school leadership positions at principal class level in suburban and regional colleges. She has been previously employed at the VCAA as Information Technology Study Manager and as Chief Examiner and Chief Assessor for several VCE studies. Charmaine has won a number of awards for curriculum innovation and excellence, including the South Australian Premier’s Award for Excellence in Educational Software and the Hume Council Inspiring Teacher Award.



Executive Director, Planning, Strategy and Corporate SupportLea Saddington

The Executive Director, Planning Strategy and Corporate Support, leads the Infrastructure and Business Services Division, which is responsible for providing support and information services to the education community and supporting VCAA business in finance, human resources, governance, legal services, information technology infrastructure, communications and the international unit.

Lea has worked at executive level in several Victorian public sector entities and in the private sector.


VCAA staff establishmentAt 30 June 2013, the VCAA had an establishment of 172.6 full-time equivalent positions. During the year, the VCAA also employed approximately 287 casual employees and just over 3885 sessional employees.

More detail is provided in the workforce data section (see Appendix 2).

Organisational chart as at 30 June 2013

Dr David Howes Executive Director

Curriculum

Lea Saddington Executive Director

Planning, Strategy and Corporate Support

Dr David Philips Executive Director

Assessment and Reporting

Minister for Children and Early

Childhood Development

Charmaine Taylor Director

Curriculum Services

Minister for Higher Education and Skills

Joe Pellegrino Director

Assessment Centre

Minister for Education

Professor Adam Shoemaker Chair

Richard Bolt Secretary

John Firth CEO

Working with the community 25

Organisational chart as at 30 June 2013

The VCAA ensures that the diverse nature of Australian society is reflected in all aspects of its operations. It has a strong commitment to the principles set out in Victoria’s multicultural policy, All of Us. This policy sets out a framework for strengthening multiculturalism across the state and stresses the need for partnerships, harmonious community relations, advocacy and supportive programs.

The VCAA is committed to valuing, respecting and meeting the needs of Victoria’s culturally and linguistically diverse communities, as well as those of women, youth and Aboriginal people.

Cultural and linguistic diversityCulturally responsive programs developed by the VCAA ensure that respect and appreciation for cultural and linguistic diversity are a normal part of all curriculum and assessment policies, programs and procedures. The VCAA supports DEECD’s Cultural Diversity Plan, through its interaction with schools and within its own administrative structures and procedures.

In 2012–13, the VCAA:

• offered 45 languages at VCE level for Victorian students

• provided Foundation–10 VELS standards for six categories of languages, including Australian Sign Language (Auslan), the language of the Australian deaf community

• contributed to the Victorian Government’s plan for the implementation of its languages policy, The Victorian Government’s Vision for Languages Education 2013–2025

• undertook the national coordination of the Australia-wide Collaborative Curriculum and Assessment Framework for Languages (CCAFL) Project, preparing national examinations for 27 small-candidature community languages

• conducted workshops to inform teachers of CCAFL, their subject associations and leaders of community languages schools about the modifications to the CCAFL curriculum and examination specifications for 2013

• conducted a statewide consultation on the Draft Australian Curriculum: Languages for Chinese and Italian, released by ACARA in December 2012, and prepared a response to this document in consultation with the DEECD, the Catholic Education Commission Victoria and Independent Schools Victoria

• conducted a statewide consultation on the draft Foundation–10 Australian Curriculum: Languages for Arabic, French, German, Indonesian, Japanese, Korean, Modern Greek, Spanish and Vietnamese

• provided information on the VCAA website for parents about the VCE, the VCAL and the VELS in 24 community languages

Working with the community

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• supported Victorian schools wishing to offer VET Certificate II courses in Chinese, French, German, Greek, Indonesian, Italian and Japanese at Years 9 and 10

• conducted seminars and workshops on VCE languages and on developing strategies for teaching languages as part of AusVELS, the VCE auditing process, introduction for teachers new to VCE languages, and approaches to teaching and assessing intercultural knowledge and language awareness

• provided a professional development program on course writing for VCE language studies for teachers and principals from 50 community-based, single-study providers

• provided access to VCE courses and assessment in English as an Additional Language (EAL) for students from non-English-speaking backgrounds

• collaborated on an Australian Research Council project, coordinated by Deakin University, to work with schools and schooling systems to help them build programs to promote intercultural understanding

• continued to participate in a RMIT project to introduce the TAFE Certificate of Applied Language into secondary schools as a VET in Schools Program and to provide teachers with professional development in this area

• presented sessions at the Modern Language Teachers’ Association of Victoria (MLTAV) annual conference, Chinese Language Teachers’ Association forum, the Victorian Indonesian Language Teachers’ Association annual conference, National Conference for teachers of German, Japanese Language Teachers’ statewide conference, Ethnic Schools Association of Victoria annual conference, Catholic Education Office Sandhurst workshops, Melbourne Graduate School of Education trainee teachers forum, the Turkish Teachers’ Association conference and several Victorian School of Languages professional learning programs.

Indigenous affairsThe VCAA continued to develop a project supported by the Victorian Government’s Broadband Enabled Innovation Program (BEIP) to use Web 2.0 technologies to support schools in implementing the VELS Aboriginal Languages curriculum document. This document sets out protocols for teaching Aboriginal languages, cultures and reclamation in Victorian schools, and generic standards for Aboriginal languages.

The VCAA shared leadership of this project with the Victorian Aboriginal Corporation for Languages and the Victorian Aboriginal Education Association Inc, and worked in partnership with the Victorian School of Languages, DEECD’s Koorie Unit, DEECD’s Student Learning Division and Monash University. Strong, on-going support has been provided for the project by the Aboriginal community. Aboriginal Languages programs have now been implemented at Bright Secondary College, Chaffey Secondary College, Healesville High School, Heywood and District Secondary College, Swan Hill Primary School, Thornbury Primary School and Mildura Primary School. These schools are using the VCAA interactive website and the 13 sample modules of work developed for the BEIP Project.

The VCAA continued to offer support to schools that are teaching, or planning to teach, the VCE Indigenous Languages study – Indigenous Languages of Victoria: Revival and Reclamation – and presented sessions on this at the Hume Regional Conference.

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The VCAA participated in a working group set up by the Victorian Aboriginal Education Association Inc, to promote the teaching of Aboriginal and Torres Strait Islander cultures, histories and languages in Victorian schools. Part of this work is a project undertaken in conjunction with the University of Melbourne to develop a teacher resource package based on themes arising from the Coranderrk story.

The VCAA conducted two statewide consultation meetings on the draft Australian Curriculum Framework for Aboriginal Languages and Torres Strait Islander Languages.

The VCAA Aboriginal Languages Implementation Group continued to meet regularly to provide support for teachers of Aboriginal Languages through planning professional development activities and the development of implementation support materials. This group organised a full-day professional learning session for schools planning to teach a Victorian Aboriginal Language and also acted as a reference group for the BEIP Project.

WomenThe VCAA is committed to the promotion of equality of women, both in its communication with schools and within its own workforce. In developing educational programs that remain fair and accessible to all, the VCAA assures a commitment to equity and diversity at all times.

YouthThe VCAA continued to provide advice and support for young people to help them make informed choices about pathways that will direct them into work and further study. This support included the provision of a wide range of study options in the post-compulsory years of schooling.

The VCAA also supports young people by providing a telephone and email enquiry service, a range of publications offering advice on post-compulsory study options, face-to-face advice to students at education expos and a post-VCE and -VCAL results call centre in collaboration with VTAC.

Recognising achievementThe VCAA celebrates and promotes young people’s achievements in several ways.

The VCE Season of Excellence is an annual festival that presents a representative sample of exemplary work by VCE students from the previous year. Works in design, technology, media and the visual arts are presented in two exhibitions – Top Arts and Top Designs. Short films are shown at Top Screen. The performing arts are showcased in the Top Class concert series with a final event, Top Acts, selected from these concerts. Season events are complemented by associated education programs, publications and online content.

The VCE Leadership Awards recognise the efforts of VCE students in promoting leadership and participation in their local school and wider community. The awards celebrate students who demonstrate initiative, inspire others, work well in a team and are committed to making a difference.

The VCAL Achievement Awards recognise the outstanding achievements of young people who participate in the VCAL, as well as the contributions and achievements of VCAL teachers and partner organisations in the development and delivery of innovative VCAL programs.

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The Plain English Speaking Award provides an excellent opportunity for students to build self-confidence and extend their skills in oral communication, speech-writing and research. The VCAA coordinates the Victorian section of this national public speaking competition and the state winner attends the national final each year.

The Margaret Schofield Memorial scholarships are coordinated by the VCAA on behalf of the Margaret Schofield Memorial Trust. There are two different scholarships available to VCE students. The Music Performance Scholarship is awarded to government school students who have studied VCE Music Performance and/or Music Investigation as soloists. The Music Composition Scholarship is awarded to government school students who have studied VCE Style and Composition, VCE Music Investigation and/or VCE Music Performance. The recipients are students who have been accepted into a tertiary course in music and are committed to a career in music performance.

DisabilityThe VCAA continued to implement the Disability Action Plan and review and refine its processes over the 2012–13 reporting period. Each Division has contributed to the action plan which is aimed at improving outcomes for people with disabilities in relation to accessible curriculum, assessment, consultation, information and communication processes, employment, physical access to facilities and awareness among staff.

The 2013 VCE Season of Excellence included events and information designed to improve accessibility for people with disabilities, their carers and families. Season of Excellence staff conducted audio tours at Top Designs at Melbourne Museum and Top Arts at the National Gallery of Victoria. Auslan interpreters were available at the Top Acts concert at the Melbourne Recital Centre. Appropriate seating facilities for people with vision impairment and for those in wheelchairs were provided at Top Class and Top Acts. Details about accessibility at all Season of Excellence event venues were posted on the Season of Excellence web pages and events were promoted through disability organisation websites.

InternationalThe international program continues to grow. In 2012, more than 2700 students participated in offshore VCAA curriculum and assessment programs with 22 providers worldwide. This offshore program delivery through partnerships between Victorian and overseas education providers brings significant benefits to participating students, schools and staff.

The VCAA works closely with the DEECD and the Department of State Development, Business and Innovation on the development of key policy frameworks for the delivery and expansion of school-sector education internationally.

During the reporting period, VCAA representatives presented at key international education conferences in Melbourne, China, India and the United States.

In January 2013, Dili International School became the first licensed VCAA provider in Timor-Leste. The school will deliver the VCE to expatriates and local Timorese students. Meanwhile a further three VCE providers commenced delivery in China.

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Early YearsThe VCAA manages the implementation of the VEYLDF in partnership with DEECD. The VEYLDF aligns with the Early Years Learning Framework for Australia (EYLF), and links to the AusVELS curriculum in the Early Years of schooling.

Achievements

¡ The ALD Project was completed in October 2012. The project built on the Outcomes Project Report 2010–2011 and focused on the VEYLDF Practice Principle: Assessment for Learning and Development.

The Outcomes Project supported participants in understanding the detail in commencing implementation of the VEYLDF Learning and Development Outcomes and Practice Principles. The ALD Project built further on this and supported participants to apply the VEYLDF Practice Principles to broaden perspectives and approaches to assessment for learning and development.

Forty-three early childhood professionals participated in the ALD Project, attending five one-day workshops between February and October 2012. Participants came from a range of Early Years services.

Six assessment for learning and development practice themes were identified in the analysis of the ALD Project and are described in detail in The Assessment for Learning and Development Project Report 2013. The six themes, as well as key findings from the report, will be used to further support evidence-based practice across birth to eight years.

¡ The IIP 2013 builds on the model of professional learning and practitioner inquiry research that was developed in the Outcomes Project 2010–2011 and refined in the ALD Project 2012.

The IIP focused on assessment in the Early Years. It supports the Government’s education reform agenda outlined in Towards Victoria as a Learning Community 2012 and the Victorian Families Statement 2012–2013 that outlines a vision for ‘supporting Victorian families to reach their potential’.

The project is operating in nine networks across the four regions of DEECD. Each network involves approximately 20 participants from a range of services and includes early childhood professionals who are working in specific roles to support vulnerable children and their families, and Aboriginal communities.

Participants have developed inquiry projects that focus on different aspects of assessment for learning and development, including sharing learning programs with families, building leadership capacity, and improving curriculum and pedagogy.

Early Years and Foundation–10

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Other joint inquiry involves increased collaboration within a multidisciplinary approach. It enables a view of assessment of children’s learning and development from different perspectives and encourages deeper understanding of the value of networks. It will assist in understanding what works, and in which networks and in what circumstances initiatives should be scaled up to support further implementation across Victoria.

¡ The VCAA EYE, an online publication developed from 2010 to support implementation, has continued to inform the sector about practitioner inquiry-based research and initiatives. EYE editions 10, 11 and 12 include practitioner case examples and practitioner evidence to advance children’s learning and development.

Foundation–10 curriculumThe VCAA develops curriculum for the Foundation–10 years of schooling, as well as a range of curriculum and assessment support materials to assist teachers in the implementation of their teaching, learning and assessment programs. The VCAA also provides timely and high-quality advice to its stakeholders related to the implementation of curriculum, and the development of teaching and learning programs.

AusVELSAusVELS is the Foundation–10 curriculum for Victorian government and Catholic schools. The implementation of AusVELS began in 2013. AusVELS integrates the four new Australian Curriculum subjects – English, Mathematics, History and Science – into the existing VELS curriculum framework. It provides a single, coherent and comprehensive set of prescribed content and common achievement standards, which schools use to plan student learning programs, assess student progress and report to parents.

AusVELS uses an 11-level structure to reflect the design of the new Australian Curriculum while retaining Victorian priorities and approaches to teaching and learning. It is a leading example of the effective integration of Australian Curriculum subjects into existing state and territory curriculum frameworks.

The dedicated AusVELS website provides the curriculum, including an overview for each domain and the content and achievement standards, and details about cross-curriculum priorities. The VCAA website provides additional Foundation–10 curriculum advice and support resources, including audit and planning templates and progression point examples, and professional learning opportunities.

Achievements

¡ The VCAA effectively supported schools and other stakeholders in the consultation and trial processes associated with the development and implementation of the Australian Curriculum, in partnership with DEECD, the Catholic Education Commission Victoria and Independent Schools Victoria.

¡ Consultations were held with stakeholders and feedback provided to ACARA on the draft Australian Curriculum for The Arts, Geography, Health and Physical Education, Civics and Citizenship, Business and Economics, Languages (Italian and Chinese), Design and Technology, and Digital Technologies and General Capabilities.


Early Years and Foundation–10 ¡ A large professional development program was provided to support schools in the implementation of AusVELS. As a result:

– 560 teachers attended the seven online introductory AusVELS sessions offered

– 110 participants took part in a one-day conference – Implementing the Australian Curriculum in practice: bringing curriculum and pedagogy together

– presentations were given to over 700 school leaders and teachers at network forums across the state.

The feedback from the participants at these sessions was extremely positive and has also enabled information to be gathered about future professional needs.

¡ Resources to support the implementation of the Australian Curriculum were developed and published through the VCAA website. These resources include:

– planning and audit templates for all levels and strands within the four Australian Curriculum subjects

– progression point examples for the four Australian Curriculum subjects.

¡ The online Australian Curriculum Update was developed to provide advice about the implementation of AusVELS, developments in the Australian Curriculum, and new resources and professional learning opportunities. There are now over 2800 educators subscribing to this electronic update.

¡ Annotated student work samples were released on the AusVELS website to support teachers to interpret the achievement standards in the new Australian Curriculum subjects.

¡ The VCAA, in partnership with the Australian Council for Educational Research (ACER) and DEECD, finalised the critical and creative thinking assessment project, resulting in the validation of 18 assessment tasks suitable for primary schools and 13 assessment tasks suitable for secondary schools.

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Foundation–10 assessment

National Assessment Program – Literacy and Numeracy 2011The VCAA reported the results of NAPLAN 2012 to schools and parents on schedule in September 2012. Student results were referenced to the single national achievement scale, which consists of ten bands. Each year level was reported against a range of six bands:

• Year 3: Bands 1–6



• Year 9: Bands 5–10.

The higher the band, the greater the complexity of the skills assessed.

Parents of each child who undertook the NAPLAN 2012 tests were issued with a report that showed their child’s achievement in reading, writing, language conventions (spelling, grammar and punctuation) and numeracy. Individual results were referenced to the national average and the middle 60 per cent of all students who completed the test.

The NAPLAN parent reports also provided interpretive text to assist parents in reading the report, described the content of each test, and provided a summary of the typical skills and knowledge assessed at each particular band for each subject area.

One of the achievement bands for each year level is identified as the National Minimum Standard (NMS) for that year level. The NMS represents a wide range of the typical skills demonstrated by students at this level. Students with results in the band representing the NMS typically demonstrate the basic elements of literacy and numeracy for that year level. These skills are published on the National Assessment Program (NAP) website for each domain and for each year level.

Relationship between year levels and the NMS

Year Level Below NMS At NMS Above NMS

Year 3 Band 1 Band 2 Bands 3–6




National Assessment Program – Literacy and Numeracy 2013 and 2014The VCAA implemented the NAPLAN 2013 in Victoria on 14–16 May 2013. More than 250,000 Victorian students from Years 3, 5, 7 and 9 undertook language conventions (spelling, grammar and punctuation), writing, reading and numeracy tests within the testing period.


Early Years and Foundation–10The tests were developed under the project management of ACARA. A variety of item development contractors were responsible for the production of test items.

Item development and test construction were done in consultation with the VCAA and test administration authorities from all other jurisdictions, the Commonwealth Government and non-government school representatives. An independent Measurement Advisory Group of experts in educational measurement and assessment also provided advice on issues relating to the quality of the tests and integrity of the data, and guided the methodologies applied in constructing and reporting on the NAPLAN tests. To ensure the validity of NAPLAN testing, all test items were trialled with a sample group of students across Australia. Results from the trials were used to select the items that were included in the final tests.

To ensure that NAPLAN results can be reported on the same assessment scales from year to year, a common person equating study is conducted every year in the weeks prior to NAPLAN tests. This study is conducted with a representative sample of schools from across Australia for all tests except writing. The results for the students who participate in the study are compared with their results in the final tests to ensure consistency of reporting from year to year.

For the equating of writing, a pairwise comparison is conducted during the marking of the tests. This process takes place in all jurisdictions and involves markers comparing the relative quality of pairs of scripts from the current and previous year. This comparison ensures that different writing topics do not affect student results from year to year.

The VCAA was again responsible for the marking of Tasmanian NAPLAN writing tests (approximately 25,000 tests). Victorian and Tasmanian writing tests were pooled and approximately 25 Tasmanian markers and two group leaders were added to the marking group to cover the increased number of tests.

The marking of spelling and written-answer numeracy and reading questions was undertaken by trained assessors employed by the VCAA’s NAPLAN contractor, Pearson’s Assessment and Training. In addition to VCAA staff, the training session for markers of the written-answer reading questions was attended by the ACARA NAPLAN Reading Project Manager and representatives from New South Wales, Tasmania and South Australia. The marking of all written-answer items was completed by mid-June.

Work on the development of the NAPLAN 2014 tests is well underway with item review by jurisdictions being completed using ACARA’s secure online item review system. Representatives from all test administration authorities were organised to meet at the start of July 2013 to review the proposed trial forms that will be completed in August 2013. Schools chosen for participation in the NAPLAN 2014 trial have been notified of their inclusion and ACARA has appointed ACER to conduct the trial tests on their behalf.

The VCAA continues to take a leading role in all aspects of item development and test construction, and provides expert advice about all other matters related to NAPLAN testing.

34



A public Request for Tender for the provision of services for the delivery and assessment of NAPLAN 2014 (and optionally 2015) has been released, with responses due on 4 July 2013. After evaluation and appropriate approvals the contract is scheduled to commence in November 2013.

Achievements

¡ In September 2012, NAPLAN parent reports for Victorian students from approximately 2300 schools were delivered on schedule and on budget.

¡ NAPLAN 2012 school reports were delivered on schedule via the secure NAPLAN Data Service and were supported with professional development workshops for teachers, principals and curriculum leaders at multiple locations across Victoria.

¡ Tests for more than 250,000 Victorian students were delivered to, administered by and returned from more than 2300 schools during the NAPLAN 2013 testing period within budget and on schedule.

¡ In 2013, all schools recorded their NAPLAN participation details electronically via the VCAA’s secure test administration website. This system replaced the previous paper-based system and schools were able to have their NAPLAN attendance recorded directly onto the website by the test administrator.

¡ Marking of the NAPLAN 2013 writing tests involved over 310 markers and executive markers working at the VCAA Assessment Centre in Coburg.

¡ The VCAA worked cooperatively with the Tasmanian Department of Education in the marking of the writing tests, and scripts from each jurisdiction were pooled and marked by either a Victorian or Tasmanian marker.

On Demand AssessmentOn Demand Assessment is an online resource for teachers that provides tests linked to the AusVELS. Both general ability tests and dimension-specific assessments are provided. On Demand tests can be administered to a single student and/or a whole class. The program provides both linear and computer-adaptive tests (CATs) in English and Mathematics. The On Demand system was upgraded to accommodate the new AusVELS curriculum in early May 2013.

On Demand Assessment is widely used in Victorian schools for:

• pre-testing and post-testing students

• assessing the ability levels of new-intake or late-arrival students

• identifying educational strengths or weaknesses of individual students

• corroborating teacher judgements

• assisting in the planning of teaching programs

• assisting in curriculum planning

• longitudinal analysis of student achievement.



Achievements

¡ Work on equating the On Demand items with the AusVELS curriculum was completed and a new build of the application was released to schools in May 2013. Tests are now referenced to the AusVELS curriculum and schools have been supported in the transition via helpdesk support, reference documents and a translation table that enables schools to equate past VELS results with AusVELS scores.

¡ A review of the On Demand application was commissioned which will report any current problems with the system and provide possible solutions.

¡ The On Demand application was licensed for use by the Northern Territory Department of Education and Training, with the application housed on their central server. Initial feedback was very positive and it is envisaged that this arrangement will continue into the future.


Senior Secondary

The VCAA has responsibility for both the VCE and the VCAL. The VCAA develops high-quality curriculum and assessments, teacher support materials and related professional development activities to support the delivery of the two certificates.

The VCAA is also responsible for developing and maintaining the recognition arrangements for vocational education and training within the VCE and the VCAL.

Senior Secondary curriculum

Victorian Certificate of EducationThe VCAA supports the delivery of the VCE curriculum through the provision of advice and resources to teachers. This support includes access to a wide range of VCAA curriculum materials and resources on the VCAA website. Statewide implementation sessions are conducted annually to accompany the introduction of revised VCE studies.

The VCE curriculum is subject to rigorous quality assurance processes through annual monitoring and cyclical evaluation and reaccreditation. This ensures that the highest quality curriculum is available to all Victorian students.

The VCE covers a broad range of studies. One hundred and thirty study options are available at Year 12 level, including 45 Languages, 24 VCE VET programs and 13 school-based apprenticeships and traineeships. The VCAA provides curriculum implementation support for revised VCE studies. VCE VET programs are fully integrated with the VCE. These programs provide students with credit in the VCE and credit for national training qualifications, or parts thereof, issued within the Australian Qualifications Framework.

Victorian Certificate of Applied LearningThere are three VCAL levels: Foundation, Intermediate and Senior. Students start and complete the VCAL at the level that matches their needs and abilities. A VCAL student’s learning program must comprise four compulsory curriculum strands. These are:

• literacy and numeracy skills

• work-related skills

• industry-specific skills

• personal development skills.

Students who have completed the Senior VCAL or the VCE are able to enrol in VCAL Senior Extension (Folio Enhancement). The VCAL Senior Extension is designed as a further year of study to develop skills, knowledge and understanding in areas where a folio is a requirement for entry to higher education or employment, for example in visual arts, design, photography and music.

Senior Secondary 37

Senior Secondary

Vocational Education and Training VET programs allow students to combine general and vocational studies with Senior Secondary education. Students are also provided with pathways into training, further education and employment, and direct experience in business and industry.

Students undertaking vocational education and training through either the VCE or the VCAL are able to include nationally recognised vocational education and training in their study program. In Victoria, the term ‘VCE VET’ has been adopted to describe the formalised arrangements where VET certificates have been incorporated in the VCE. Most students undertaking vocational education and training as part of their VCE or VCAL are enrolled in VCE VET programs.

The VCAA develops VCE VET programs from national training package VET qualifications or nationally recognised curriculum that can form part of a VCE or VCAL certificate. Students are able to select from a suite of vocational certificates approved by the VCAA for inclusion in the VCE or the VCAL.

Students may enrol in a VET certificate undertaken as a school-based apprenticeship or traineeship program in a range of industry areas promoted by industry stakeholders. Students undertaking other VET training at Certificate II level or above are eligible for block credit recognition. This provides broader pathways for VCE students because they are given access to a range of VET programs and the opportunity to tailor their studies to local industry requirements and training opportunities. It enables greater student uptake of school-based apprenticeships and traineeships in a wider range of industries.

Through both the industry and the work-related skills strands of the VCAL, students are able to gain credit for vocational education and training undertaken in any industry or training setting.

VET in Schools enrolmentsIn 2012, a total of 49,917 students were enrolled in vocational education and training with 605 providers. This resulted in 68,438 certificate enrolments across a range of industry areas. These enrolments included 4233 certificate enrolments in school-based or part-time apprenticeships and traineeships. There has been continued growth in the number of students, enrolments and providers since the program was established.

Achievements

¡ During February and March 2013, 18 VCE school-leader briefings were conducted across regional and metropolitan Victoria, covering curriculum updates, enrolments, school assessment, examination conduct and administration, special provision and statistical moderation. The briefings were attended by 483 participants from 343 schools, and were rated extremely highly on evaluation forms. Teachers new to the responsibility of managing VCE programs found the sessions were invaluable in providing an overview of the whole cycle from enrolments through to study score calculation.

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Senior Secondary


¡ Expert Reference Groups were convened to provide advice to the VCAA on the possible scope and direction for the review of the learning areas of English, Mathematics, Science and History. Part of the work of the Expert Reference Groups was to consider the Australian Curriculum senior subjects in relation to the review of VCE studies in these learning areas.

¡ The pilot of the new VCE study Extended Investigation commenced in 11 schools during 2013. Early indications are that the study is a welcome addition to the suite of VCE offerings.

¡ A review of VCE Geography and Information Technology commenced during 2013 and revised Study Designs will be implemented in 2016.

¡ The redesigned audit of school-based assessment was implemented. The streamlined processes have been widely welcomed by schools.

¡ Statewide consultations were conducted in the first half of 2013 to receive stakeholder and public feedback on three Senior Secondary consultation papers:

– Strengthening pathways in Senior Secondary qualifications

– Strengthening Chinese language provision in Senior Secondary schooling

– Proposed directions: review of VCE English, History, Mathematics and Science studies.

¡ A review of the assessment regime for school-assessed tasks in seven VCE studies was conducted, with the result that the marking scale was broadened and performance level descriptions were raised.

¡ Research examining the demands of applied learning programs in upper secondary schools in three Australian states, focusing on the partnerships that schools form with employers and other organisations that support applied learning programs, commenced. It is testing the quality of these programs in building youth engagement and establishing pathways into skill-based occupations. It is also examining the impact of these partnerships on the work of teachers, on the leadership of schools, and on the resources and school staff capacities required to support these programs. An Australian Research Grant is funding the research and the VCAA is one of ten partner organisations involved.

¡ In December 2012, the VCAA Board approved changes to the recording of VCAL learning outcomes. Providers who record an N for a VCAL unit now have the option to record an S for individual learning outcomes in the unit. In 2012, there were 24,577 unit enrolments that received an N result. Of these unit enrolments, 7428 unit enrolments (30 per cent) received an S for at least one learning outcome.

¡ Fifteen new providers were authorised to deliver the VCAL for the first time in 2013.

¡ The VCE VET programs Dance, Engineering, and Information and Communications Technology were redeveloped during 2012 for implementation in 2013. Continuous improvement of training packages saw changes made to ten additional VCE VET programs due to updates of units or changes to packaging rules.

Senior Secondary 39

Senior Secondary

¡ The VCAA provided:

– statewide briefings on new developments in VCE VET programs and the VET sector, as they related to VCE and VCAL students, to approximately 700 VET coordinators, VCAL coordinators, teachers, Local Learning and Employment Networks (LLENs), and registered training organisations in 12 locations during November 2012

– professional development seminars in partnership with subject associations, registered training organisations and government departments for VCE VET Information Technology, Sport and Recreation, Health, Music and Dance

– professional development and presentations for teachers of Building, Hospitality, Health and Languages

– workshops for teachers and trainers from schools and registered training organisations engaged in the delivery of scored VCE VET programs

– assistance to DEECD, Independent Schools Victoria and the Catholic Education Commission Victoria in relation to VET in VCE or the VCAL

– participation in the review of Vocational Training in Senior Secondary certificates initiated by DEECD

– continued participation in Curriculum Maintenance Manager networks

– advice on national projects as they related to VET in VCE or the VCAL, including Trade Training Centres and National Trade Cadetships

– support to the ACARA VET group and ACARA in gathering data and reporting of VET activity by students undertaking Senior Secondary certificates.

¡ High-quality materials were developed to support the implementation of training packages and scored assessment in VCE VET programs.

Senior Secondary assessment

Victorian Certificate of EducationDuring the October/November 2012 examination period, 108 written examinations from 105 VCE studies – including the Auslan examination and those provided by CCAFL – were conducted over 17 days. Further Mathematics, Specialist Mathematics and Mathematical Methods CAS each had two written examinations in November.

All student examinations were processed and assessed and examination scores finalised over a period of 55 days.

VCE graded assessment and study scores 2012Graded assessment comprises school-assessed coursework and/or school-assessed tasks and external examinations. In 2012, there were a total of 785,415 graded assessments. The median grade awarded was B and 58.1 per cent of grades were B or higher.

40

Senior Secondary


2012 2011 2010 2009 2008 2007

Number of study scores issued 259,007 260,978 262,936 258,184 259,687 251,366

Students with at least one study score 76,493 76,699 77,017 76,208 75,541 74,509

Students with at least one study score of 40+ 14,610 14,737 14,947 14,650 14,597 14,317

Students with at least one study score of 50 643 624 637 604 625 599

Number of study scores of 50 706 693 695 684 687 672

VCE VET programsIn 2012, 21 VCE VET programs across 13 broad industry areas comprising 31 distinct qualifications were available. Fourteen VCE VET programs provided students with the option of undertaking scored assessment of designated Units 3 and 4 sequences.

Scored assessment was available in the following VCE VET programs: Business, Community Services, Dance, Engineering Studies, Equine Industry, Financial Services, Furnishing, Hospitality, Information Technology, Integrated Technologies, Interactive Digital Media, Laboratory Skills, Music Industry, and Sport and Recreation.

The study score for a VCE VET program is calculated through assessments on a set of coursework tasks and an examination at the end of the year. The score allows students to use their VCE VET programs for direct contribution to their ATAR.

Victorian Certificate of Applied LearningThe VCAL is available for students in Years 11 and 12. It provides a Senior Secondary credential through which participating students can receive recognition for their achievements in programs that have traditionally not provided credit within a formal qualification. This can include recognition of learning that occurs in structured workplace settings, locally developed programs, community projects and youth development programs

Since its inception in 2002, there has been constant growth in the number of VCAL enrolments. In 2012, there were 21,755 students enrolled in VCAL in 442 providers.

The VCAL Achievement Awards recognise the outstanding achievements of young people who participate in the VCAL. The awards also recognise the contribution and achievement of VCAL teachers and partner organisations that have contributed to the development and delivery of innovative VCAL programs. In 2012, there were 64 student, 5 partner, 13 teacher and one Chair’s Award winners. The VCAL Achievement Award ceremony is celebrated in May each year.

Achievements

During the reporting period the VCAA:

¡ recorded:

– 49,724 VCE completions

– 11,668 VCAL certificate completions

– 443 successful completions of at least one Higher Education study

Senior Secondary 41

Senior Secondary

¡ delivered to students’ homes:

– 79,601 VCE statements of results

– 78,061 GAT statements

– 4,334 VCAL statements of results

– 15,767 VET statements of results

– 216 statements of Equivalent Qualification

¡ delivered to students through their school:

– 67,082 VCE statements of results

– 15,697 VCAL statements of results

– 31,507 VET statements of results

¡ delivered:

– 645 GAT statements to overseas students (Crawford Schools)

– 296 certificates and 461 statements of results to overseas VCE providers

¡ provided the VCAA and VTAC joint information service for students, whereby:

– 29,661 students accessed their results by SMS

– 54,375 students accessed their results online and 10,044 students accessed their online results via their mobile phones

– 6,594 students accessed their results using both the SMS and web services.


Comprehensive operating statement 43

Balance sheet 44

Statement of changes in equity 45

Cash flow statement 46

Notes to the Financial Statements 47

Accountable officer’s and chief finance and accounting officer’s declaration 88

Auditor -General’s report 89

Financial Statements – 30 June 2013

Financial Statements 43

Financial Statements


Comprehensive operating statement for the year ended 30 June 2013

Note(s) 2013 $

2012 $

Income from transactions

Operating appropriations 2(a) 42,293,307 42,433,400

Capital appropriations 2(a) 350,000 788,000

Interest 2(b) 187,653 417,217

Other income 2(c) 3,392,750 3,731,689

Grants 2(d) 4,197,459 1,568,370

Resources received free of charge 2(e) 1,924,687 1,836,547

Total income from transactions 52,345,856 50,775,224

Expenses from transactions

Employee expenses 3(a) 33,167,402 33,191,962

Depreciation and amortisation expense 3(b) 1,336,189 2,447,505

Supplies and services 3(c) 16,269,059 18,124,177

Resources provided free of charge 3(d) 1,924,687 1,836,547

Total expenses from transactions 52,697,337 55,600,192

Net result from transactions (net operating balance) (351,481) (4,824,968)

Other economic flows included in net result

Net gain/(loss) on non-financial assets 4(a) 0 0

Other gains/(losses) from other economic flows 4(b) 0 0

Net result from continuing operations (351,481) (4,824,968)

Net result (351,481) (4,824,968)

Comprehensive result (351,481) (4,824,968)

The above comprehensive operating statement should be read in conjunction with the accompanying notes.

44



Balance sheet as at 30 June 2013

Note(s) 2013 $

2012 $

Assets

Financial assets

Cash and deposits 15, 16 9,896,221 9,459,508

Receivables 5, 15 1,618,686 1,526,894

Total financial assets 11,514,907 10,986,401

Non-financial assets

Plant and equipment 6 1,505,880 1,986,898

Intangible assets 7 0 399,976

Other non-financial assets 8 249,174 576,226

Total non-financial assets 1,755,054 2,963,099

Total assets 13,269,961 13,949,501

Liabilities

Payables 9, 15 5,401,092 5,740,415

Borrowings 10 102,230 90,966

Total liabilities 5,503,322 5,831,381

Net assets 7,766,639 8,118,120

Equity

Accumulated surplus 3,068,147 3,419,628

Contributed capital 4,698,492 4,698,492

Net worth 7,766,639 8,118,120

Commitments for expenditure 13

Contingent assets and contingent liabilities 14

The above balance sheet should be read in conjunction with the accompanying notes.

45



NotesAccumulated

Surplus$

Contributions by owner

$Total

$

Balance at 1 July 2011 8,244,596 4,698,492 12,943,088

Net result for year (4,824,968) (4,824,968)

Balance at 30 June 2012 3,419,628 4,698,492 8,118,120

Net result for year (351,481) (351,481)

Balance at 30 June 2013 3,068,147 4,698,492 7,766,639

The above statement of changes in equity should be read in conjunction with the accompanying notes.

Statement of changes in equity for the year ended 30 June 2013

46



Cash flow statement for the period ended 30 June 2013

Note(s) 2013 $

2012 $

Cash flows from operating activities

Receipts

Receipts from Government 46,839,622 45,015,701

Interest received 187,653 417,217

Goods and Services Tax recovered from ATO 110,998 445,007

Other receipts 3,189,430 3,852,707

Total receipts 50,327,703 49,730,631

Payments

Payments to employees (33,981,072) (33,037,103)

Goods and Services Tax paid to ATO (7,248) (26,602)

Payments to suppliers (15,458,740) (16,870,106)

Total payments (49,447,060) (49,933,811)

Net cash flows from/(used in) operating activities 16(b) 880,643 (203,179)

Cash flows from investing activities

Payments for non-financial assets (66,799) 0

Proceeds from sale of non-financial assets 0 0

Payments for work in progress (388,395) (826,526)

Net cash flows from/(used in) investing activities (455,194) (826,526)

Cash flows from financing activities

Proceeds from borrowings 66,799 0

Repayment of finance leases (55,535) (43,661)

Net cash flows from/(used in) financing activities 11,264 (43,661)

Net increase / (decrease) in cash and cash equivalents 436,713 (1,073,367)

Cash and cash equivalents at the beginning of the financial year 9,459,508 10,532,876

Cash and cash equivalents at the end of the financial year 16(a) 9,896,221 9,459,508

Consisting of:

Committed cash (Government grant funding received in advance) 3,620,511 1,280,198

Non-committed cash (cash reserve for short term liabilities) 6,275,710 8,179,310

The above cash flow statement should be read in conjunction with the accompanying notes.

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Notes to the Financial Statements for the year ended 30 June 2013

Note

1 Summary of significant accounting policies 48

2 Income from transactions 61

3 Expenses from transactions 62

4 Other economic flows included in net result 63

5 Receivables 64

6 Plant and equipment 65

7 Intangible assets 67

8 Other non-financial assets 67

9 Payables 68

10 Borrowings 69

11 Superannuation 69

12 Leases 71

13 Commitments for expenditure 72

14 Contingent assets and contingent liabilities 72

15 Financial instruments 72

16 Cash flow information 80

17 Ex-gratia payments 80

18 Economic dependency 81

19 Responsible persons 81

20 Remuneration of executives 83

21 Remuneration of auditors 83

22 Subsequent events 83

23 Glossary of terms and style conventions 84

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Note 1 Summary of significant accounting policies

The annual financial statements represent the audited general purpose financial statements for the Victorian Curriculum and Assessment Authority (VCAA) for the period ended 30 June 2013. The purpose of the report is to provide users with information about the VCAA’s stewardship of resources entrusted to it.

(a) Statement of compliance These general purpose financial statements have been prepared in accordance with the Financial Management Act 1994, and applicable Australian Accounting Standards (AAS) which include interpretations issued by the Australian Accounting Standards Board (AASB). In particular, they are presented in a manner consistent with the requirements of AASB 1049 Whole of Government and General Government Sector Financial Reporting.

Where appropriate, those AAS paragraphs applicable to not-for-profit entities have been applied.

Accounting policies are selected and applied in a manner which ensures that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported.

To gain a better understanding of the terminology used in this report, a glossary of terms can be found in Note 23.

(b) Basis of preparationThe accrual basis of accounting has been applied in the preparation of these financial statements, whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid.

Estimates and assumptions are required to be made about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the circumstance. Actual results may differ from these estimates.

Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AASs that have significant effects on the financial statements and estimates are disclosed throughout the notes to the financial statements.

These financial statements are presented in Australian dollars, the functional and presentation currency of the VCAA and prepared in accordance with the historical cost convention with the exception of non-current physical assets which, subsequent to acquisition, are measured at a revalued amount being their fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent impairment losses. Revaluations are made with sufficient regularity to ensure that the carrying amounts do not materially differ from their fair value. The fair value of an asset other than land is generally based on its depreciated replacement value.

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Historical cost is based on the fair values of the consideration given in exchange for assets.

The accounting policies set out below have been applied in preparing the financial statements for the period ended 30 June 2013 and the comparative information presented in these financial statements for the year ended 30 June 2012.

(c) Reporting entityThe financial statements include all the controlled activities of the VCAA which was established under the Education and Training Reform Act 2006.

Its principal address is: Victorian Curriculum and Assessment AuthorityLevel 1, 2 Lonsdale Street Melbourne Vic 3000

The VCAA is headed by the CEO, whose powers and functions are set out in Part 2.5 of the Act. The CEO is responsible to the Board for the VCAA policy and operational matters and to the Secretary of the DEECD for budgetary, personnel and other administrative matters.

Objectives and funding

The VCAA’s objective is to provide high quality curriculum, assessment and reporting that promotes individual lifelong learning.

The VCAA is predominantly funded by accrual-based appropriations (excluding depreciation funding) from DEECD for the provision of outputs. As a statutory authority, the VCAA also derives revenue from a number of external sources, including Commonwealth Government, overseas student fees, publication sales, student services, royalties and other administrative fees.

The DEECD provided the VCAA with a letter of comfort dated 30 July 2012 that specifies DEECD financial responsibilities to the VCAA. The letter states ‘the Department of Education and Early Childhood Development has a fiduciary responsibility to ensure that the VCAA is a viable entity’. If the VCAA has an operating shortfall that exceeds its available accumulated surpluses, DEECD will support the VCAA with supplementary appropriation funding to enable it to meet its current and future financial commitments as and when they fall due.

(d) Scope and presentation of financial statements

Comprehensive operating statement

Income and expenses in the comprehensive operating statement are classified according to whether or not they arise from ‘transactions’ or ‘other economic flows’. This classification is consistent with the whole of government reporting format and is allowed under AASB 101 Presentation of financial statements.

Transactions’ and ‘other economic flows’ are defined by the Australian System of Government Finance Statistics: Concepts, Sources and Methods 2005 Cat. No. 5514.0 published by the Australian Bureau of Statistics.

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‘Transactions’ are those economic flows that are considered to arise as a result of policy decisions, usually interactions between two entities by mutual agreement. Transactions also include flows within an entity, such as depreciation where the owner is simultaneously acting as the owner of the depreciating asset and as the consumer of the service provided by the asset. Taxation is regarded as mutually agreed interactions between the Government and taxpayers. Transactions can be in kind (e.g. assets provided/given free of charge or for nominal consideration) or where the final consideration is cash.

‘Other economic flows’ are changes arising from market re-measurements. They include gains and losses from disposals, revaluations and impairments of non-current physical and intangible assets; actuarial gains and losses arising from defined benefit superannuation plans and fair value changes to financial instruments.

The net result is equivalent to profit or loss derived in accordance with AASs.

Balance sheet

Assets and liabilities are presented in liquidity order with assets aggregated into financial assets and non-financial assets.

Current and non-current assets and liabilities (non-current being those assets or liabilities expected to be recovered or settled more than 12 months after the reporting date) are disclosed in the notes, where relevant.

Statement of changes in equity

The statement of changes in equity presents reconciliations of each non-owner and owner equity opening balance at the beginning of the reporting period to the closing balance at the end of the reporting period. It also shows separately movements due to amounts recognised in the comprehensive result and amounts recognised in other comprehensive income related to other non-owner changes in equity.

Cash flow statement

Cash flows are classified according to whether or not they arise from operating activities, investing activities or financing activities. This classification is consistent with requirements under AASB 107 Statement of cash flows.

(e) Income from transactionsIncome is recognised to the extent that it is probable that the economic benefits will flow to the entity and the income can be reliably measured.

Amounts disclosed as revenue are, where applicable, net of returns, allowances and duties and taxes. Revenue is recognised for each of the major activities as follows:

Grants

Grants are recognised as income when the VCAA gains control of the underlying assets. Where grants are reciprocal, income is recognised as performance occurs under the grant. Non-reciprocal grants are recognised as income when the grant is received or receivable. Conditional grants may be reciprocal or non-reciprocal depending on the terms of the grant.

Note 1 Summary of significant accounting policies (continued)

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Royalties

VCAA intellectual property is captured and maintained in a register, with royalties recognised as income when the VCAA gains control of the underlying asset.

Fees, publications and other miscellaneous revenue

Fees from overseas students are recognised in the period that the service is provided. Where student fees of a reciprocal nature have been received in respect of services to be delivered in the following financial year, such amounts are deferred and disclosed as fees in advance.

Publication and other miscellaneous revenue received are recognised as revenue on provision of service.

Interest revenue

Interest revenue is recognised on a time proportionate basis that takes into account the effective yield on the financial asset.

Fair value of resources provided and received free of charge or for nominal consideration

Contributions of resources provided free of charge or for nominal consideration are recognised at their fair value when the VCAA obtains control over them, irrespective of whether these contributions are subject to restrictions or conditions over their use. Contributions in the form of services are only recognised when a fair value can be reliably determined and the services would have been purchased if not received as a donation.

The value of the VCAA accommodation costs from the DEECD, is recognised in the comprehensive operating statement as an expense offset by an increase to revenue as resources received free of charge.

(f) Expenses from transactionsExpenses from transactions are recognised as they are incurred and reported in the financial year to which they relate.

Grants and other payments

Grants and other payments to third parties are recognised as an expense in the reporting period in which they are paid or payable. They include transactions such as grants, subsidies and other transfer payments.

Employee expenses

Employee expenses include all costs related to employment including wages and salaries, leave entitlements, redundancy payments and superannuation contributions. These are recognised when incurred, except for contributions in respect of defined benefit plans.

Superannuation – State superannuation defined benefit plans

The amount recognised in the comprehensive operating statement in relation to employer contributions for members of defined superannuation plans is simply the employer contributions that are paid or payable to these plans during the reporting period. The level of these contributions will vary depending upon the relevant rules of each plan, and is based upon actuarial advice.

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The Department of Treasury and Finance (DTF) discloses in its Annual Financial Statements on behalf of the State as the sponsoring employer, the net defined benefit cost related to the members of these plans as an administered liability. Refer to the DTF Annual Financial Statements for more detailed disclosures in relation to these plans.

Depreciation and amortisation

All plant and equipment and other non-financial physical assets that have finite useful lives are depreciated. Depreciation is generally calculated on a straight line basis, at rates that allocate the asset’s value, less any estimated residual value, over its estimated useful life.

Amortisation is provided on computer software and other intangible assets. Amortisation is generally calculated on a straight-line basis so as to write off the net cost or other revalued amount of each asset over its expected useful life to its estimated residual value.

The estimated useful lives, residual values and depreciation method are reviewed at the end of each annual reporting period, and adjustments made where applicable.

The following are typical estimated useful lives for the different asset classes for 2013 and 2012 financial years.

Asset class Useful life (in Years)

2013 2012

Plant and equipment (including computer equipment) 3–5 3–5

Leased assets (motor vehicles) 5–10 5–10

Leasehold improvements 3–5 3–5

Intangible assets (including computer software) 4 4

Where items of plant and equipment have separately identifiable components, which are subject to regular replacement, those components are assigned useful lives distinct from the item of plant and equipment to which they relate.

Supplies and services

Supplies and services generally represent the day to day running costs incurred in the normal operations of the entity. These items are recognised as an expense in the reporting period in which they are incurred and generally represent cost of goods sold and the day-to-day running costs, including school requisites and maintenance costs, incurred in the normal operations of the VCAA. Inventories are expensed when purchased.

Bad and doubtful debts

Bad and doubtful debts are assessed on a regular basis. Those bad debts considered as written off by mutual consent are classified as a transaction expense. Those written off unilaterally and the allowance for doubtful receivables, are classified as other economic flows.


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(g) Other economic flows included in net resultOther economic flows measure the change in volume or value of assets or liabilities that do not result from transactions.

Net gain/(loss) on non-financial assets

Net gain/(loss) on non-financial assets and liabilities included realised and unrealised gains and losses from revaluations, impairments, and disposals of all physical assets and intangible assets.

Disposal of non-financial assets

Any gain or loss on the sale of non-financial assets is recognised at the date that control of the asset is passed to the buyer and is determined after deducting from the proceeds the carrying value of the asset at that time.

Impairment of non-financial assets

All assets are assessed annually for indications of impairment.

If there is an indication of impairment, the assets concerned are tested as to whether their carrying value exceeds their possible recoverable amount. Where an asset’s carrying value exceeds its recoverable amount, the difference is written-off by a change to the statement of comprehensive income.

It is deemed that, in the event of the loss of an asset, the future economic benefits arising from the use of the asset will be replaced unless a specific decision to the contrary has been made. The recoverable amount for most assets is measured at the higher of depreciated or amortised replacement cost and fair value less costs to sell.

Net gain/(loss) on financial instruments

Net gain/(loss) on financial instruments includes:

• realised and unrealised gains and losses from revaluations of financial instruments at fair value;

• impairment and reversal of impairment for financial instruments at amortised cost; and

• disposals of financial assets and derecognition of financial liabilities.

Other gains/(losses) from economic flows

Other gains/(losses) from other economic flows include the gains or losses from reclassifications of amounts from reserves and/or accumulated surplus to net result, and from the revaluation of the present value of the long service leave liability due to changes in the bond interest rates.

(h) Financial instrumentsFinancial instruments arise out of contractual agreements that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Due to the nature of the VCAA’s activities, certain financial assets and financial liabilities arise under statute rather than contract. Such financial assets and financial liabilities do not meet the definition of financial instruments in AASB 132 Financial Instruments: Presentation. For example, statutory receivables arising from taxes, fines and penalties do not meet the definition of financial instruments as they do not arise under contract.

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Where relevant for note disclosure purposes, a distinction is made between those financial assets and financial liabilities that meet the definition of financial instruments in accordance with AASB 132 and those that do not.

(i) Financial assets

Cash and cash deposits

Cash and deposits, including cash equivalents, comprise cash on hand and cash at bank, deposits at call and those highly liquid investments with an original maturity of three months or less, which are held for the purpose of meeting short term commitments rather than from investment purposes, and which are readily convertible to known amounts of cash and are subject to insignificant risk of change in value.

Receivables

Receivables consist predominantly of amounts owing from the Victorian Government, debtors in relation to goods and services and GST input tax credits recoverable. Receivables that are contractual are classified as financial instruments. Amounts owing from the Victorian Government, taxes and other statutory receivables are not classified as financial instruments.

Receivables are recognised initially at fair value and subsequently measured at amortised cost, using effective interest rate method, less an allowance for impairment.

A provision for doubtful receivables is made when there is objective evidence that the debts may not be collected. Bad debts are written off when identified.

Derecognition of financial assets

A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognised when:

• the rights to receive cash flows from the asset have expired; or

• the VCAA retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a ‘pass through’ arrangement; or

• the VCAA has transferred its rights to receive cash flows from the asset and either:

(a) has transferred substantially all the risks and rewards of the asset, or

(b) has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.

Where the VCAA has neither transferred nor retained substantially all the risks and rewards or transferred control, the asset is recognised to the extent of the VCAA’s continuing involvement in the asset.


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(j) Non-financial assets

Plant and equipment, leased improvements and leased assets (motor vehicles)

Plant and equipment, leasehold improvements and leased assets are measured initially at cost and subsequently revalued at fair value less accumulated depreciation and impairment.

The fair value of non-financial assets is normally determined by reference to the asset’s depreciated replacement cost. For plant, equipment and vehicles, existing depreciated historical cost is generally a reasonable proxy for depreciated replacement cost because of the short lives of the assets concerned.

Intangible assets

Purchased intangible assets are initially recognised at cost. Subsequently, intangible assets with finite useful lives are carried at cost less accumulated amortisation and impairment losses. Cost incurred subsequent to initial acquisition are capitalised when it is expected that additional future economic benefits will flow to VCAA.

Intangible assets with finite useful lives are amortised on a systematic (typically straight line) basis over the asset’s useful life. Amortisation begins when the asset is available for use, that is, when it is in the location and condition necessary for it to be capable of operating in the manner intended by management. The amortisation period and the amortisation method for an intangible asset with a finite useful life are reviewed at least at the end of each annual reporting period.

(k) Other non-financial assets

Prepayments

Other non-financial assets include prepayments which represent payments in advance of receipt of goods or services or that part of expenditure made in one accounting period covering a term extending beyond that period.

(l) Liabilities

Payables

Payables consist of:

• contractual payables, such as accounts payable, and unearned income including deferred income from concession arrangements. Accounts payable represent liabilities for goods and services provided to the VCAA prior to the end of the financial year that are unpaid, and arise when the VCAA becomes obliged to make future payments in respect of the purchase of those goods and services; and

• statutory payables, such as goods and services tax and fringe benefits tax payables. Contractual payables are classified as financial instruments and categorised as financial liabilities at amortised cost. Statutory payables are recognised and measured similarly to contractual payables but are not classified as financial instruments and not included in the category of financial liabilities at amortised cost, because they do not arise from a contract.

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Employee benefits

Long service leave and annual leave

The liabilities for long service leave and annual leave are recognised by the DEECD. When a staff member accesses their leave entitlement, it is paid by DEECD out of the accumulated balances in the provision accounts in DEECD balance sheet.

(m) LeasesA lease is a right to use an asset for an agreed period of time in exchange for payment.

Leases are classified at their inception as either operating or finance leases based on the economic substance of the agreement so as to reflect the risks and rewards incidental to ownership. Leases of infrastructure, property, plant and equipment are classified as finance infrastructure leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership from the lessor to the lessee. All other leases are classified as operating leases.

Finance leases VCAA as leasee

At the commencement of the lease term, finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the lease property or, if lower, the present value of the minimum lease payment, each determined at the inception of the lease. The lease asset is depreciated over the shorter of the estimated useful life of the asset or the term of the lease.

Minimum finance lease payments are apportioned between reduction of the outstanding lease liability, and periodic finance expense which is calculated using the interest rate implicit in the lease and charged directly to the comprehensive operating statement. Contingent rentals associated with finance leases are recognised as an expense in the period in which they are incurred.

Operating leases VCAA as leasee

Operating lease payments, including any contingent rentals, are recognised as an expense in the comprehensive operating statement on a straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern of the benefits derived from the use of the leased asset. The leased asset is not recognised in the balance sheet.

All incentives for the agreement of a new or renewed operating lease are recognised as an integral part of the net consideration agreed for the use of the leased asset, irrespective of the incentive’s nature or form or the timing of payments.

In the event that lease incentives are received to enter into operating leases, the aggregate cost of incentives are recognised as a reduction of rental expense over the lease term on a straight-line basis, unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.


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(n) Equity

Contributions by owners

Additions to net assets which have been designated as contributions by owners are recognised as contributed capital. Other transfers that are in the nature of contributions or distributions have also been designated as contributions by owners.

Transfers of net assets arising from administrative restructuring are treated as distributions to or contributions by owners.

(o) Commitments Commitments for future expenditure include operating and capital commitments arising from contracts. These commitments are disclosed by way of a note (refer to Note 13) at their nominal value and inclusive of the goods and services tax (GST) payable. In addition, where it is considered appropriate and provides additional relevant information to users, the net present values of significant individual projects are stated. These future expenditures cease to be disclosed as commitments once the related liabilities are recognised in the balance sheet.

(p) Contingent assets and contingent liabilities Contingent assets and contingent liabilities are not recognised in the balance sheet, but are disclosed by way of a note (refer to Note 14) and, if quantifiable, are measured at nominal value. Contingent assets and liabilities are presented inclusive of GST receivable or payable respectively.

(q) Goods and services tax (GST)Income, expenses and assets are recognised net of the amount of associated goods and services tax (GST), except:

• where the amount of GST incurred is not recoverable from the taxation authority, it is recognised as part of the cost of acquisition of an asset or as part of an item of expense; or

• for receivables and payables which are recognised inclusive of GST receivable or payable.

The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the balance sheet.

Cash flows are presented on a gross basis. The GST component of cash flows arising from investing and financing activities which is recoverable from, or payable to, the taxation authority are presented as operating cashflows.

Commitments and contingent assets and liabilities are also stated inclusive of GST.

(r) Events after the reporting date Assets, liabilities, income or expenses arise from past transactions or other past events. Where the transactions result from an agreement between the VCAA and other parties, the transactions are only recognised when the agreement is irrevocable at or before the end of the reporting period. Adjustments are made to amounts recognised in the financial statements for events which occur after the reporting period and before the date the financial statements are authorised for issue, where

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those events provide information about conditions which existed at the reporting period. Note disclosure is made about events between the end of the reporting period and the date the financial statements are authorised for issue where the events relate to conditions which arose after the end of the reporting period and which may have a material impact on the results of subsequent reporting periods.

(s) Rounding Amounts in the financial statements have been rounded to the nearest dollar, unless otherwise stated. Figures in the financial statements may not equate due to rounding. Please refer to Note 23 for a style convention for explanations of minor discrepancies resulting from rounding.

(t) AASs issued that are not yet effectiveCertain new AASs have been published that are not mandatory for the 30 June 2013 reporting period. DTF assesses the impact of all these new standards and advises the Department of their applicability and early adoption where applicable. As at 30 June 2013, the following AASs have been issued by the AASB but not yet effective. They become effective for the first financial statements for reporting periods commencing after the stated operative dates as follows:

Standard/Interpretation Summary

Applicable for annual reporting

periods beginning or ending on

Impact on VCAA financial statements

AASB 9 Financial instruments This standard simplifies requirements for the classification and measurement of financial assets resulting from Phase 1 of the IASB’s project to replace IAS 39 Financial instruments: recognition and measurement (AASB 139 financial Instruments: recognition and measurement).

Beginning 1 Jan 2015

Detail of impact is still being assessed.

AASB 13 Fair Value Measurement

This Standard outlines the requirements for measuring the fair value of assets and liabilities and replaces the existing fair value definition and guidance in other AASs. AASB 13 includes a “fair value hierarchy” which ranks the valuation technique inputs into three levels using unadjusted quoted prices in active markets for identical assets or liabilities; other observable inputs; and unobservable inputs.


Disclosure for fair value measurements using unobservable inputs are relatively onerous compared to disclosure for fair value measurements using observable inputs. Consequently, the Standard may increase the disclosures for public sector entities that have assets measured using depreciated replacement cost.

AASB 119 Employee Benefits In this revised Standard for defined benefit superannuation plans, there is a change to the methodology in the calculation of superannuation expenses, in particular there is now a change in the split between superannuation interest expense (classified as transactions) and actuarial gains and losses (classified as “Other economic flows - other movements in equity”) reported on the comprehensive operating statement.


Not-for-profit entities are not permitted to apply this Standard prior to the mandatory application date. While the total superannuation expense is unchanged, the revised methodology is expected to have a negative impact on the net result from transactions of the general government sector and for those few Victorian public sector entities that report superannuation defined benefits plans.


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AASB 1053 Application of Tiers of Australian Accounting Standards

This Standard establishes a differential financial reporting framework consisting of two tiers of reporting requirements for preparing general purpose financial statements.


The Victorian Government is currently considering the impacts of Reduced Disclosure Requirements (RDRs) for certain public sector entities and has not decided if RDRs will be implemented in the Victorian public sector.

AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirement

This Standard makes amendments to many Australian Accounting Standards, including Interpretations, to introduce reduced disclosure requirements to the pronouncements for application by certain types of entities.


The Victorian Government is currently considering the impacts of Reduced Disclosure Requirements (RDRs) for certain public sector enteritis and has not decided if RDRs will be implemented in the Victorian public sector.

AASB 2010-7 Amendments to Australian Standards arising from AASB 9 (December 2010) [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136, 137, 139, 1023 & 1038 and interpretations 2, 5, 10, 12, 19 &127]

This amendment arises from the issuance of AASB 9 Financial Instruments, issued in December 2010.


No significant impact is expected from these consequential amendments on entity reporting.

AASB 2010-10 Further Amendments to Australian Accounting Standards - Removal of Fixed Dates for First-time Adopters [AASB 2009-11 & AASB 2010 - 7]

This amendment ultimately affect AASB 1 First-time Adoption of Australian Accounting Standards and provide relief for first-time adopters of Australian Accounting Standards from having to reconstruct transactions that occurred before their date of transition to Australian Accounting Standards.


No significant impact is expected on entity reporting.

AASB 2011-2 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project – Reduced Disclosure Requirements [AASB 101 & AASB 1054]

The objective of this amendment is to include some additional disclosure from the Trans-Tasman Convergence Project and to reduce disclosure requirements for entities preparing general purpose financial statements under Australian – Reduced Disclosure Requirements.

Beginning 1 July 2013

The Victorian Government is currently considering the impacts of Reduced Disclosure Requirements (RDRs) for certain public sector enteritis and has not decided if RDRs will be implemented in the Victorian public sector.

AASB 2011-4 Amendments to Australian Accounting Standards to Remove Individual Key Management Personnel Disclosure Requirements [AASB 124]

This Standard amends AASB 124 Related Party Disclosures by removing the disclosure requirements in AASB 124 in relation to individual key management personnel (KMP).



AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13 [AASB 1, 2, 3, 4, 5, 7, 9, 2009-11, 2010-7, 191, 102, 108, 110, 116, 117, 118, 119, 120, 121, 128, 131, 132, 133, 134, 136, 138, 139, 140, 141, 1004, 1023, & 1038 and Interpretations 2, 4, 12, 13, 14, 17, 19, 131, & 132]

This amending Standard makes consequential changes to a range of Standards and Interpretations arising from the issuance of AASB 13. In particular, this Standard replaces the existing definition and guidance of fair value measurements in other Australian Accounting Standards and Interpretations.


Disclosures for fair value measurements using unobservable inputs is potentially onerous, and may increase disclosures for assets measured using depreciated replacement cost.

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AASB 2011-10 Amendments to Australian Accounting Standards arising from AASB 119 (September 2011)[AASB 1, AASB 8, AASB 101, AASB124, AASB 134, AASB 1049,& AASB 2011-8 and Interpretation 14]

This Standard makes consequential changes to a range of other Australian Accounting Standards and Interpretation arising from the issuance of AASB 119 Employee Benefits.



AASB 2011-11 Amendments to AASB 119 (September 2011) arising from Reduced Disclosure Requirements

This Standard makes amendments to AASB 119 Employee Benefits (September 2011), to incorporate reduced disclosure requirements into the Standard for entities applying Tier 2 requirements in preparing general purpose financial statements.


The Victorian Government is currently considering the impacts of Reduced Disclosure Requirements (RDRs) and has not decided if RDRs will be implemented in the Victorian public sector.

2012-1 Amendments to Australian Accounting Standards - Fair Value Measurement - Reduced Disclosure Requirements [AASB 3, AASB 7, AASB13, AASB 140 & AASB 141]

This amending Standard prescribes the reduced disclosure requirements in a number of Australian Accounting Standards as a consequence of the issuance of AASB 13 Fair Value Measurement.


As the Victorian whole of government and the general government (GG) sector are subject to Tier 1 reporting requirements (refer to AASB 1053 Application of Tiers of Australian Accounting Standards), the reduced disclosure requirements included in AASB 2012-1 will not affect the financial reporting for Victorian whole of government and GG sector.

AASB 2011-2 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project – Reduced Disclosure Requirements [AASB 101 & AASB 1054]

The objective of this amendment is to include some additional disclosure from the Trans-Tasman Convergence Project and to reduce disclosure requirements for entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements.


The Victorian Government is currently considering the impacts of Reduced Disclosure Requirements (RDRs) and has not decided if RDRs will be implemented by the Victorian Public Sector.


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Note 2 Income from transactions

2013 $

2012 $

(a) Output appropriations

Operating appropriations 42,293,307 42,433,400

Capital appropriations 350,000 788,000

Total output appropriations 42,643,307 43,221,400

(b) Interest

Interest on bank deposits 187,653 417,217

Total interest 187,653 417,217

(c) Other income

User charges 2,228,822 2,403,711

Royalties 175,190 304,975

Miscellaneous Income 988,738 1,023,002

Total other income 3,392,750 3,731,689

(d) Grants

General purpose grants 4,197,459 1,568,370

Total grants 4,197,459 1,568,370

(e) Fair value of assets and services received free of charge or for nominal consideration

Property rental and outgoings 1,924,687 1,836,547

Total fair value of assets and services received free of charge or for nominal consideration

1,924,687 1,836,547

VCAA receives an operating appropriation from DEECD, from which the employee costs are met.Fair value of assets and services received free of charge or for nominal consideration relates to two separate building occupancy agreements:• occupancy of 41 St Andrews Place, East Melbourne (till January 2013) then 2 Lonsdale Street, Melbourne.• occupancy of VCAA’s Assessment Centre at Coburg.

Property rentals and outgoings were paid on the VCAA’s behalf by DEECD. These amounts have been recognised in the comprehensive operating statement as expenditure offset by an increase to revenue as resources received free of charge.

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Note 3 Expenses from transactions

2013 $

2012 $

(a) Employee expenses

Salary and wages (incl annual leave and long service leave) 18,950,246 17,530,679

Fees for setting, vetting and assessment examinations 9,966,057 11,126,783

Superannuation 2,505,375 2,707,971

Other on-costs (fringe benefits tax, payroll tax and workcover levy) 1,745,724 1,826,529

Total employee expenses 33,167,402 33,191,962

(b) Depreciation and amortisation expense

Depreciation of plant and equipment

Plant and equipment 883,172 672,217

Amortisation expense

Amortisation of leasehold buildings 0 103,195

Amortisation of leased assets (motor vehicles) 53,040 43,153

Amortisation of intangible assets 399,976 1,628,940

Total depreciation and amortisation expense 1,336,189 2,447,505

(c) Supplies and services

Examination centre and supervisor grants 2,953,295 3,618,490

Teacher release and development grants 418,478 494,916

Contractors and consultants 6,798,647 7,326,512

Administrative expenses 2,195,242 2,329,273

Information, technology and communication expenses 1,789,942 1,989,989

Operating lease expenses 673,879 633,197

Other 1,439,576 1,731,800

Total supplies and services 16,269,059 18,124,177

(d) Fair value of assets and services provided free of charge or for nominal consideration

Property rental and outgoings 1,924,687 1,836,547

Total fair value of assets and services provided free of charge or for nominal consideration

1,924,687 1,836,547

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Note 4 Other economic flows included in net result

2013 $

2012 $

(a) Net gain/(loss) on non-financial assets

Impairment of plant and equipment 0 0

Net gain/(loss) on disposal of plant and equipment 0 0

Total net gain/(loss) on non-financial assets 0 0

(b) Other gains/(losses) from other economic flows

Net gain/(loss) arising from revaluation of long service leave liability 0 0

Total other gains/(losses) from other economic flows 0 0

Note 5 Receivables

2013 $

2012 $

Current receivables

Contractual

Fee paying overseas students (i) 606,036 487,842

Provision for doubtful contractual receivables (see Note 5(a) below) (10,000) (10,000)

Other receivables 678,963 714,169

1,274,999 1,192,010

Statutory

Amounts owing from the Department of Education and Early Childhood Development (ii) 243,130 241,986

GST Input tax credits recoverable 100,557 92,897

343,687 334,883

Total current receivables 1,618,686 1,526,894

Total receivables 1,618,686 1,526,894

(i) The average credit period for fee paying overseas students and for other receivables is 30 days. A provision has been made for estimated irrecoverable amounts from the fee paying services when there is objective evidence that an individual receivable is impaired.

(ii) The amounts recognised from the DEECD represent funding for all commitments incurred for the appropriation and are drawn down from the Consolidated Fund as the commitments fall due.

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(a) Movement in provision for doubtful contractual receivables

2013 $

2012 $

Balance at beginning of the year (10,000) (10,000)

Reversal of unused provision recognised in the net result – 10,000

Increase in provision due to transfers in/acquired outputs – –

Decrease in provision due to transfers out/disposed outputs – –

Increase in provision recognised in the net result – (10,000)

Reversal of provision of receivables written off during the year as uncollectible – –

Balance at end of the year (10,000) (10,000)

(a) Ageing analysis of contractual receivablesPlease refer to table 15.3 in Note 15 for the ageing analysis of contractual receivables.

(b) Nature and extent of risk arising from contractual receivablesPlease refer to table 15.5 in Note 15 for the nature and extent of risks arising from contractual receivables.

Note 5 Receivables (continued)

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Table 6.2: Gross carrying amount and accumulated depreciation/amortisation (i)

Gross carrying amount

Accumulated depreciation/amortisation

Net carrying amount

2013 $

2012 $

2013 $

2012 $

2013 $

2012 $

Plant and equipment 4,061,272 3,525,895 (2,700,731) (1,817,559) 1,360,540 1,708,335

Leasehold improvements 1,140,129 1,140,129 (1,140,129) (1,140,129) 0 0

Motor vehicles 236,832 170,033 (133,242) (80,202) 103,590 89,831

Work in progress 41,750 188,732 0 0 41,750 188,732

5,479,983 5,024,789 (3,974,103) (3,037,890) 1,505,880 1,986,898

(i) Plant and equipment are classified primarily by the ‘purpose’ for which the assets are used according to one of six ‘Purpose Groups’ based upon Government Purpose Classifications (GPC). All assets within a purpose group are further sub categorised according to the asset’s ‘nature’ (i.e. plant and equipment, etc.), with each sub category being classified as a separate class of asset for financial reporting purposes.

Note 6 Plant and equipment

All assets of the VCAA are measured at fair value. Reconciliations of the carrying amounts of each class of plant and equipment at the beginning and end of the current financial year are set out in the following table:

Table 6.1: Classification by ‘Purpose Groups’ – Carrying Amount (i)

Public administration TotalTable disclosure reference Table 6.3 Table 6.3

2013 $

2012 $

2013 $

2012 $

Plant and equipment 1,360,540 1,708,335 1,360,540 1,708,335

Leasehold Improvements 0 0 0 0

Motor vehicles 103,590 89,831 103,590 89,831

Work in progress 41,750 188,732 41,750 188,732

Net carrying amount 1,505,880 1,986,898 1,505,880 1,986,898

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Table 6.3: Classification by Purpose Group ‘Public administration’ – Movements in carrying amounts:

Plant and

equipment $

Leasehold Improvements

$

Motor Vehicles

$

WIP

$ Total

$

2013

Opening balance 1,708,335 0 89,831 188,733 1,986,899

Additions 535,377 0 66,799 388,394 990,570

Disposals 0 0 0 0 0

Transfer to plant and equipment 0 0 0 (535,377) (535,377)

Depreciation/amortisation expense

(883,172) 0 (53,040) 0 (936,212)

Closing balance 1,360,540 0 103,590 41,750 1,505,880

2012

Opening balance 914,431 103,195 132,984 828,327 1,978,937

Additions 1,466,121 0 0 826,600 2,292,721

Disposals 0 0 0 0 0

Transfer to plant and equipment 0 0 0 (1,466,194) (1,466,194)

Depreciation/amortisation expense

(672,217) (103,195) (43,153) 0 (818,565)

Closing balance 1,708,335 0 89,831 188,733 1,986,899

Note 6 Plant and equipment (continued)



Note 7 Intangible assets

2013 $

2012 $

Gross carrying amount

Opening balance 4,266,414 4,266,414

Additions from internal development 0 0

Closing balance 4,266,414 4,266,414

Accumulated amortisation

Opening balance (3,866,438) (2,237,498)

Amortisation expense (399,976) (1,628,940)

Closing balance (4,266,414) (3,866,438)

Net book value at the end of the reporting period 0 399,976

Note 8 Other non-financial assets

2013 $

2012 $

Current other assets

Prepayments 249,174 576,226

Total current other assets 249,174 576,226

Total other non-financial assets 249,174 576,226

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Note 9 Payables

2013 $

2012 $

Current payables

Contractual

Supplies and services (i) 1,166,008 464,739

Accrued wages and salaries 1,192,316 2,005,991

Accrued expenses 1,451,121 1,346,842

Other payables 387,436 434,380

4,196,881 4,251,953

Statutory

FBT payable 0 5

Group tax payable 497,354 0

GST payable 48,393 55,117

Amounts payable to government departments (ii) 658,464 1,433,340

1,204,211 1,488,462

Total current payables 5,401,092 5,740,415

Total payables 5,401,092 5,740,415

(i) The average credit period is 30 days.

(ii)Terms and conditions of amounts payable to other government agencies vary according to a particular agreement with that agency.

(a) Maturity analysis of payables.Please refer to section (c) in Note 15 for the ageing analysis of payables.

(b) Nature and extent of risk arising from payables.Please refer to Note 15 for the nature and extent of risk arising from payables.



Note 10 Borrowings

2013 $

2012 $

Current borrowings

Lease liabilities (i) 77,782 90,966

Total current borrowings 77,782 90,966

Non-current borrowings

Lease liabilities (i) 24,448 0

Total current borrowings 24,448 0

Total borrowings 102,230 90,966

(i) Secured by the assets leased. Finance leases are effectively secured as the rights to the leased assets revert to the lessor in the event of default.

Note 11 Superannuation

As per the Education and Training Reform Act 2006, all employees of the VCAA are recognised as employees of the DEECD and are entitled to receive superannuation benefits. The Department contributes to both defined benefit and defined contribution plans. The defined benefit plan(s) provides benefits based on years of service and final average salary.

The VCAA does not recognise any defined benefit liability in respect of the plan(s) because the entity has no legal or constructive obligation to pay future benefits relating to its employees; its only obligation is to pay superannuation contributions as they fall due. The Department of Treasury and Finance recognises and discloses the State’s total defined benefit liabilities in its disclosure for administered items. However, superannuation contributions paid or payable for the reporting period are included as part of employee benefits in the comprehensive operating statement of the VCAA.

Superannuation contributions for the reporting period are included as part of salaries and associated costs, in the comprehensive operating statement of the VCAA.

The VCAA paid contributions on behalf of eligible casual and sessional employees into 107 different funds.

Contributions are calculated at a rate of 9 per cent pursuant to the provisions of the Superannuation Guarantee Act 1992. The names, details and amounts of the major employee superannuation funds and contributions made by the VCAA are as follows:

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Paid contribution for the year

Contributions outstanding at year end

2013$

2012$

2013$

2012$

Defined contribution plans:

Victorian Superannuation Scheme 792,350 930,320 167,514 173,050

Catholic Superannuation Fund 30,108 29,653 7,073 7,081

Tertiary Education Superannuation Scheme 19,759 21,767 9,021 9,353

Various other 89,627 86,000 21,792 21,000

Total 931,843 1,067,740 205,401 210,484

Note 11 Superannuation (continued)

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Note 12 Leases

Disclosure for lessees – finance leasesThe lease commitments relate to the VCAA’s motor vehicle leases. The VCAA entered into leasing arrangements with VicFleet to lease motor vehicles for lease periods between 24 and 36 months.

Minimum future lease payments

Present value of minimum future lease payments

2013$

2012$

2013$

2012$

Not longer than one year 81,056 93,860 77,782 90,966

Longer than one year and not longer than five years 26,428 0 24,448 0

Longer than five years 0 0 0 0

Minimum future lease payments 107,484 93,860 102,230 90,966

less future finance charges (5,254) (2,894) 0 0

Present value of minimum lease payments 102,230 90,966 102,230 90,966

Disclosure for lessees – operating leases

2013 $

2012 $

Non-cancellable operating lease payable

Not longer than one year 96,417 196,121

Longer than one year and not longer than five years 0 150,994

Total non-cancellable operating lease payable 96,417 347,115

All amounts shown above are nominal amounts inclusive of GST.

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Note 13 Commitments for expenditure

The following commitments have not been recognised as liabilities in the financial statements:

2013 $

2012 $

Capital expenditure commitments

Plant and equipment

Payable:

Not longer than one year 566,677 262,015

Longer than one year and not longer than five years 0 0

Total capital expenditure commitments 566,677 262,015

Operating expenditure commitments

Payable:

Not longer than one year 2,168,998 1,229,503

Longer than one year and not longer than five years 0 0

Total operating expenditure commitments 2,168,998 1,229,503

All amounts shown in the commitments note are nominal amounts inclusive of GST.

Note 14 Contingent assets and contingent liabilities

At 30 June 2013 the VCAA had no contingent assets (nil at 30 June 2012) and no contingent liabilities (nil at 30 June 2012).

Note 15 Financial instruments

(a) Financial risk management objectives and policies The VCAA’s principal financial instruments comprise:

• cash and deposits;

• receivables (excluding statutory receivables);

• payables (excluding statutory payables); and

• finance lease payables

Details of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset and financial liability are disclosed in Note 1 to the financial statements.

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The main purpose in holding financial instruments is to prudentially manage the VCAA’s financial risks within the government policy parameters. The VCAA’s main financial risks include credit risk, liquidity risk and interest rate risk. The VCAA manages these financial risks in accordance with its financial risk management policy.

The carrying amounts of the VCAA’s contractual financial assets and financial liabilities by category are in Table 15.1 below:

Table 15.1: Categorisation of financial instruments

Contractual financial assets – loans and

receivables $

Contractual financial liabilities at amortised cost

$Total

$

2013

Contractual financial assets

Cash and deposits 9,896,221 – 9,896,221

(i) Receivables 1,274,999 – 1,274,999

Total contractual financial assets 11,171,220 – 11,171,220

Contractual financial liabilities

(i) Payables –

Supplies and services – 4,196,881 –

Borrowings

Lease liabilities – 102,230 –

Total contractual financial liabilities – 4,299,111 –

2012



(i) Receivables 1,192,010 – 1,192,010

Total contractual financial assets 10,651,518 – 10,651,518


(i) Payables

Supplies and services – 4,251,953 –

Borrowings

Lease liabilities – 90,966 –

Total contractual financial liabilities – 4,342,919

(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing from Victorian Government and GST input tax credit recoverable and taxes payable).

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Note 15 Financial instruments (continued)

(b) Credit risk Credit risk arises from the contractual financial assets of the VCAA, which comprise cash and cash equivalents and receivables. The VCAA’s exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial loss to the VCAA. Credit risk is measured at fair value and is monitored on a regular basis. Credit risk associated with the VCAA’s financial assets is minimal because the main debtor is the Victorian Government.

Provision of impairment for contractual financial assets is recognised when there is objective evidence that the VCAA will not be able to collect a receivable. Objective evidence includes financial difficulties of the debtor, default payments, debts which are more than 60 days overdue, and changes in debtor credit rating.

Except as otherwise detailed in the following table, the carrying amount of contractual financial assets recorded in the financial statements, net of any allowance for losses, represents the VCAA’s maximum exposure to credit risk without taking account of the value of any collateral obtained.

The carrying amount of financial assets recorded in the financial report represents the VCAA’s maximum exposure to credit risk as indicated in Table 15.2.

Table 15.2: Credit quality of contractual financial assets that are neither past due nor impaired

Financial Institutions (AA– credit rating)

$Other

$Total

$

2013



(i) Receivables – 1,274,999 1,274,999

Total contractual financial assets 9,896,221 1,274,999 11,171,220

2012



(i) Receivables – 1,192,010 1,192,010

Total contractual financial assets 9,459,508 1,192,010 10,651,518

(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing from Victorian Government and GST input tax credit recoverable).

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Currently the VCAA does not hold any collateral as security nor credit enhancements relating to any of its financial assets.

There are no financial assets that have had their terms renegotiated so as to prevent them from being past due or impaired, and they are stated at the carrying amounts as indicated.

The following table indicates the ageing analysis of contractual financial assets.

Table 15.3: Ageing analysis of financial assets

Past due but not impaired

Carrying amount

$

Not past due and not

impaired$

Less than 1 month

$

1–3 months

$

3 months –1 year

$ 1–5 years

$

Impaired financial

assets$

2013 $ $ $ $ $ $ $

(i) Receivables 1,274,999 982,980 195,303 31,059 20,063 45,595 –

1,274,999 982,980 195,303 31,059 20,063 45,595 –

2012

(i) Receivables 1,192,010 810,456 70,505 293,366 11,874 5,809 –

1,192,010 810,456 70,505 293,366 11,874 5,809 –

(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing from Victorian Government and GST input tax credit recoverable).

(c) Liquidity risk Liquidity risk is the risk that the VCAA would be unable to meet its financial obligations as they fall due. The DEECD has a fiduciary responsibility to ensure that the VCAA is a viable entity (refer note 1c). The VCAA operates under the Government fair payments policy of settling financial obligations within 30 days and in the event of a dispute, making payments within 30 days from the date of resolution.

The VCAA’s maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed on the face of the balance sheet. The VCAA manages its liquidity risk by:

• close monitoring of its short term and long term borrowings by senior management, including monthly reviews on current and future borrowing levels and requirements:

• maintaining an adequate level of uncommitted funds that can be drawn at short notice to meet its short term obligations;

• holding investments and other contractual financial assets that are readily tradeable in the financial markets;

• careful maturity planning of its financial obligations based on forecasts of future cash flows; and

• a high credit rating for the State of Victoria (Moody’s Investor Services and Standard and Poor’s triple – A), which assists in accessing debt market at a lower interest rate.

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The VCAA’s exposure to liquidity risk is deemed insignificant based on prior periods’ data and current assessment of risk.

The following table discloses the contractual maturity analysis for the VCAA’s contractual financial liabilities:

Table 15.4: Maturity analysis of contractual financial liabilities

Maturity dates

Carrying amount

$

Nominal amount

$

Less than 1 month

$

1–3 months

$

3 months –1 year

$

1–5 years

$

2013

(i) Payables

Supplies and services 4,196,881 4,196,881 4,196,881 – – –

Borrowings

Lease liabilities 102,230 107,484 48,809 3,847 10,566 39,008

4,299,111 4,304,365 4,245,689 3,847 10,566 39,008

2012

(i) Payables

Supplies and services 4,251,953 4,251,953 4,251,953 – – –

Borrowings

Lease liabilities 90,966 93,860 3,000 20,258 70,708 –

4,342,918 4,345,812 4,254,953 20,258 70,708 –

(i) The carrying mounts disclosed exclude statutory amounts (e.g. GST payables).

(d) Market risk

Interest rate risk

Fair value interest rate risk is the risk that the fair value of the financial instrument will fluctuate because of changes in market interest rates. The VCAA does not hold any interest bearing financial instruments that are measured at fair value, therefore has no exposure to fair value interest rate risk.

Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

The VCAA has minimal exposure to cash flow interest rate risks through its cash and deposits and term deposits that are at floating rates.

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The VCAA manages this risk by mainly undertaking fixed rate or non interest bearing financial instruments with relatively even maturity profiles, with only insignificant amounts of financial instruments at floating rate. Management has concluded for cash at bank, as a financial asset that can be left at floating rate without necessarily exposing the VCAA to significant bad risk, management monitors movement in interest rates on a daily basis.

The carrying amount of financial assets and financial liabilities that are exposed to interest rates are set out below. In addition, the VCAA’s sensitivity to interest rate risk is set out in Table 15.5.

Table 15.5: Interest rate exposure of financial instruments

Interest rate risk exposure

Weighted average effective

interest rate%

Carrying amount

$

Fixed interest rate

$

Variable interest rate

$

Non-interest bearing

$

2013

Financial assets

Cash and deposits 2.25% 9,896,221 – 9,896,221 –

(i) Receivables 1,274,999 – – 1,274,999

Total financial assets 11,171,220 – – 1,274,998

Financial liabilities

(i) Payables 4,196,881 – – 4,196,881


Borrowings

Lease liabilities 102,230 102,230 – –

Total financial liabilities 4,299,111 102,230 – 4,196,881

2012

Financial assets

Cash and deposits 3.00% 9,459,508 – 9,459,508 –

(i) Receivables 1,192,010 – – 1,192,010

Total financial assets 10,651,518 – – 1,192,010

Financial liabilities

(i) Payables 4,251,953 – – 4,251,953


Borrowings

Lease liabilities 90,966 90,966 – –

Total financial liabilities 4,342,919 90,966 – 4,251,953


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Sensitivity disclosure analysis and assumptions

VCAA’s sensitivity to market risk is determined based on the observed range of actual historical data for the preceding five year period, with all variables other than the primary risk variable held constant. The following movements are ‘reasonably possible’ over the next 12 months:

A movement of 100 basis points up and down (2012: 100 points up and down) in the market interest rates (AUD)

The VCAA has performed a sensitivity analysis relating to its exposure to interest risk at balance date. This sensitivity analysis demonstrates the effect on the current year results and equity which could result from a change in this risk.

Table 15.6: Interest Rate Sensitivity Analysis:

At 30 June 2013, the effect on the profit and equity as a result of changes in the interest rate, with all other variables remaining constant would be as follows:

Interest rate

–100 basis points + 100 basis points

Carrying amount

$

Net result

$

Available-for-sale revaluation

surplus$

Net result

$

Available-for-sale revaluation

surplus$

2013


Cash and deposits 9,896,221 (197,924) – 197,924 –

Total contractual financial assets

9,896,221 (197,924) – 197,924 –

2012


Cash and deposits 9,459,508 (189,190) – 189,190 –

Total contractual financial assets

9,459,508 (189,190) – 189,190 –

The above interest rate sensitivity analysis has been performed on the assumption that all other variables remain unchanged.

Only cash and cash equivalents would be affected by a movement in interest rates as other financial instruments are either interest free or subject to fixed interest rates.

No sensitivity analysis has been performed on foreign exchange risk, as the VCAA is not exposed to foreign currency fluctuations.

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(e) Fair value The VCAA considers that the carrying amount of financial assets and financial liabilities recorded in the financial statements approximates their fair values because of the short term nature of the financial instruments and the expectation that they will be paid in full.

The following table shows that the fair values of most of the contractual financial assets and liabilities are the same as their carrying amounts.

Table 15.7: Comparison between carrying amount and fair value

2013 2012

Carrying Amount

$

Fair Value

$

Carrying Amount

$

Fair Value

$


Cash and deposits 9,896,221 9,896,221 9,459,508 9,459,508

(i) Receivables 1,274,999 1,274,999 1,192,010 1,192,010

Total contractual financial assets 11,171,220 11,171,220 10,651,518 10,651,518


(i) Payables

Supplies and services 4,196,881 4,196,881 4,251,953 4,251,953

Borrowings

Lease liabilities 102,230 102,230 90,966 90,966

Total contractual financial liabilities 4,196,881 4,196,881 4,251,953 4,251,953


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Note 16 Cash flow information

(a) Reconciliation of cash and depositsFor the purposes of the cash flow statement, cash includes cash on hand and in banks. Cash at the end of the financial year as shown in the cash flow statement is reconciled to the related items in the balance sheet as follows:

2013 $

2012 $

Total cash and deposits disclosed in the balance sheet (i) 9,896,221 9,459,508

Balance as per cash flow statement 9,896,221 9,459,508

(i) Due to the State of Victoria’s investment policy and government funding arrangements, government departments and agencies generally do not hold a large cash reserve in their bank accounts. Cash received by a department or agency from the generation of revenue is generally paid into the State’s bank account, known as the public account. Similarly, any departmental or agency expenditure, including those in the form of cheques drawn by a department or agency for the payment of goods and services to its suppliers and creditors are made via the public account. The process is such that the public account would remit to the department or agency the cash required for the amount drawn on the cheques. This remittance by the public account occurs upon the presentation of the cheques by the department or agency’s suppliers or creditors.

(b) Reconciliation of net result for the period

2013 $

2012 $

Net result for the period (351,481) (4,824,968)

Non cash movements:

(Gain)/loss on disposal of non-current assets – –

Depreciation and amortisation of non-current assets 1,336,189 2,447,505

Impairment of non-current assets – –

Movements in assets and liabilities:

(Increase)/decrease in receivables (91,793) 793,553

(Increase)/decrease in other non-financial assets 327,051 328,464

Increase/(decrease) in payables (339,323) 1,052,264

Increase/(decrease) in provisions – –

Net cash flows from/(used in) operating activities 880,643 (203,179)

Note 17 Ex-gratia payments

As at 30 June 2013 the VCAA had not made any ex-gratia payments (nil at 30 June 2012).

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Note 19 Responsible persons

In accordance with the Ministerial Directions issued by the Minister for Finance under the Financial Management Act 1994, the following disclosures are made regarding responsible persons for the reporting period.

NamesThe persons who held the positions of Responsible Minister, Members of the VCAA are as follows:

Responsible Minister–Minister for Education:

The Hon. Martin Dixon, MP

The Hon. Peter Hall, MLC acted whilst Minister Dixon was on leave.

Responsible Minister – Minister for Children and Early Childhood Development:

The Hon. Wendy Lovell, MLC

The Hon. Peter Hall, MLC acted whilst Minister Lovell was on leave.

Responsible Minister – Minister for Higher Education and Skills:

The Hon. Peter Hall, MLC

The Hon. Martin Dixon, MP acted whilst Minister Hall was on leave.

Accountable Officer - Chief Executive Officer

Mr John Firth

VCAA Board Members

Professor Adam Shoemaker, Chair

Dr Esmerelda Bamblett

Mr Richard Bolt (Ex Officio)

Professor Adrienne Clarke

Ms Polly Flanagan

Mr Tony Larkin

Mr John Maddock

Mr Dale Pearce

Ms Vicki Miles

Ms Debra Punton

Professor Collette Tayler

Mr Peter Moore

Note 18 Economic dependency

The VCAA is dependant on the State Government, through the DEECD for a significant volume of its operating revenue, provision of human resources, information system support, financial facilities and ongoing financial support as reported in Note 1.

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RemunerationRemuneration received or receivable by Board members including the Accountable Officer in connection with the management of the VCAA during the reporting period was in the range:

2013No.

2012No.

Income

$0 5 13

$1 to $9,999 6 4

$10,000 to $19,999 – –

$30,000 to $39,999 1 1

$280,000 to 289,999 1 1

Total numbers 13 19

Total amount $351,354 $349,849

Amounts relating to the Ministers are reported in the Financial Statements of the Department of Premier and Cabinet.

Related party transactionsMr Richard Bolt is the Secretary of the DEECD. According to the Education and Training Reform Act 2006, membership of the authority must include the Secretary of the Department accordingly the following values of transactions between the VCAA and DEECD were as follows;

2013 $

2012 $

Revenue received 6,549,669 3,596,055

Expenditure incurred 2,118,209 2,371,117

The revenue and expenditure disclosed in this note represents transactions conducted between the parties on normal commercial terms, excluding operating appropriations.

There were no other transactions between the VCAA or a related party with a responsible persons of the VCAA or related party of those responsible persons during the reporting period.

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Note 20 Remuneration of executives

The number of executive officers, other than Responsible Persons, and their total remuneration during the reporting period are shown in the first two columns in the table below in their relevant income bands. The base remuneration of executive officers is shown in the third and fourth columns. Base remuneration is exclusive of bonus payments, long service leave payments, redundancy payments and retirement benefits.

Several factors have affected total remuneration payable to executives over the year, including contract renegotiation, new appointments, retirements and bonus payments. These bonus payments depend on the terms of the individual employment contracts. This had an impact on total remuneration due to the inclusion of annual leave, long service leave payments and retirement benefits.

The executive officers receiving total remuneration exceeding $100,000 during the reporting period are shown in the table below in their relevant income bands.

Total remuneration Base remuneration

2013No

2012 No

2013 No

2012 No

Income band

$160,000 – $169,999 – – 1 2

$170,000 – $179,999 1 2 – 1

$180,000 – $189,999 – – 1 1

$190,000 – $199,999 2 2 1 –

$200,000 – $209,999 1 – – –

Total numbers 4 4 3 4

Total annualised employee equivalents (AEE)(i) 4.25 4 4.25 4

Total amount $807,130 $745,365 $776,668 $687,482

(i) Annualised employee equivalents is based on paid working hours of 38 ordinary hours per week over the 52 weeks for a reporting period.

Note 21 Remuneration of auditors

2013 $

2012 $

Victorian Auditor-General’s Office

Audit of the financial statements 24,049 30,630

Internal audit fees 3,900 3,800

27,949 34,430

Note 22 Subsequent events

There were no significant events that have occurred subsequent to 30 June 2013.

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Note 23 Glossary of terms and style conventions

Actuarial gains or losses on superannuation defined benefit plans

Actuarial gains or losses reflect movements in the superannuation liability resulting from differences between the assumptions used to calculate the superannuation expense from transactions and actual experience.

Comprehensive result

Total comprehensive result is the change in equity for the period other than changes arising from transactions with owners. It is the aggregate of net result and other non-owner changes in equity.

Commitments

Commitments include those operating, capital and other outsourcing commitments arising from non cancellable contractual or statutory sources.

Employee benefits expenses

Employee benefits expenses include all costs related to employment including wages and salaries, leave entitlements, redundancy payments and superannuation contributions.

Financial asset

A financial asset is any asset that is:

(a) cash;

(b) an equity instrument of another entity;

(c) a contractual right:

• to receive cash or another financial asset from another entity; or

• to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or

(d) a contract that will or may be settled in the entity’s own equity instruments and is:

• a non-derivative for which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or

• a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments.

Financial liability

A financial liability is any liability that is:

(a) a contractual or statutory obligation:

(i) to deliver cash or another financial asset to another entity

(ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or

85



(b) a contract that will or may be settled in the entity’s own equity instrument and is:

(i) a non-derivative for which the entity is or may be obliged to deliver a variable number of the entity’s own equity instruments; or

(ii) a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments.

Financial statements

Depending on the context of the sentence where the term ‘financial statements’ is used, it may include only the main financial statements (i.e. comprehensive operating statement, balance sheet, cash flow statements, and statement of changes in equity); or it may also be used to replace the old term ‘financial report’ under the revised AASB 101 (Sept 2007), which means it may include the main financial statements and the notes.

Grants and other transfers

Transactions in which one unit provides goods, services, assets (or extinguishes a liability) or labour to another unit without receiving approximately equal value in return. Grants can either be operating or capital in nature. While grants to governments may result in the provision of some goods or services to the transferor, they do not give the transferor a claim to receive directly benefits of approximately equal value. Receipt and sacrifice of approximately equal value may occur, but only by coincidence. For example, governments are not obliged to provide commensurate benefits, in the form of goods or services, to particular taxpayers in return for their taxes. For this reason, grants are referred to by the AASB as involuntary transfers and are termed non-reciprocal transfers.

Grants can be paid as general purpose grants which refer to grants that are not subject to conditions regarding their use. Alternatively, they may be paid as specific purpose grants which are paid for a particular purpose and/or have conditions attached regarding their use.

Grants for on-passing

All grants paid to one institutional sector (e.g. a State general government) to be passed on to another institutional sector (e.g. local government or a private non-profit institution).

Intangible assets

Intangible assets represent identifiable non-monetary assets without physical substance.

Interest expense

Costs incurred in connection with the borrowing of funds. Interest expenses include interest on bank overdrafts and short-term and long-term borrowings, amortisation of discounts or premiums relating to borrowings, interest component of finance leases repayments, and the increase in financial liabilities and non-employee provisions due to the unwinding of discounts to reflect the passage of time.

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Interest income

Interest income includes unwinding over time of discounts on financial assets and interest received on bank term deposits and other investments.

Net acquisition of non-financial assets (from transactions)

Purchases (and other acquisitions) of non-financial assets less sales (or disposals) of non-financial assets less depreciation plus changes in inventories and other movements in non-financial assets. Includes only those increases or decreases in-non-financial assets resulting from transactions and therefore excludes write-offs, impairment write-downs and revaluations.

Net result

Net result is a measure of financial performance of the operations for the period. It is the net result of items of revenue, gains and expenses (including losses) recognised for the period, excluding those that are classified as ‘other non-owner changes in equity’.

Net result from transactions/net operating balance

Net result from transactions or net operating balance is a key fiscal aggregate and is revenue from transactions minus expenses from transactions. It is a summary measure of the ongoing sustainability of operations. It excludes gains and losses resulting from changes in price levels and other changes in the volume of assets. It is the component of the change in net worth that is due to transactions and can be attributed directly to government policies.

Non-financial asset

Non-financial assets are all assets that are not ‘financial assets’.

Other economic flows

Other economic flows are changes in the volume or value of an asset or liability that do not result from transactions. It includes gains and losses from disposals, revaluations and impairments of non-current physical and intangible assets; actuarial gains and losses arising from defined benefit superannuation plans; fair value changes of financial instruments and agricultural assets; and depletion of natural assets (non-produced) from their use or removal. In simple terms, other economic flows are changes arising from market re-measurements.

Payables

Includes short and long-term trade debt and accounts payable, grants and interest payable.

Receivables

Includes short and long-term trade credit and accounts receivable, grants, taxes and interest receivable.

Note 23 Glossary of terms and style conventions (continued)

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Sales of goods and services

Refers to revenue from the direct provision of goods and services and includes fees and charges for services rendered, sales of goods and services, fees from regulatory services, work done as an agent for private enterprises. It also includes rental income under operating leases and on produced assets such as buildings and entertainment, but excludes rent income from the use of non-produced assets such as land. User charges includes sale of goods and services revenue.


Supplies and services generally represent cost of goods sold and the day-to-day running costs, including maintenance costs, incurred in the normal operations of the Department.

Transactions

Transactions are those economic flows that are considered to arise as a result of policy decisions, usually an interaction between two entities by mutual agreement. They also include flows within an entity such as depreciation where the owner is simultaneously acting as the owner of the depreciating asset and as the consumer of the service provided by the asset. Taxation is regarded as mutually agreed interactions between the government and taxpayers. Transactions can be in kind (e.g. assets provided/given free of charge or for nominal consideration) or where the final consideration is cash. In simple terms, transactions arise from the policy decisions of the government.

Style conventions

Figures in the tables and in the text have been rounded. Discrepancies in tables between totals and sums of components reflect rounding. Percentage variations in all tables are based on the underlying unrounded amounts.

The notation used in the tables is as follows:

-or 0 zero, or rounded to zero

(xxx) negative numbers

200x year period

200x–0x year period

88



89



90



91Appendix 1

Appendices

Appendix 1 Statutory reporting requirements

Implementation of the Victorian Industry Participation PolicyThe Victorian Industry Participation Policy Act 2003 requires public bodies and departments to report on the implementation of the Victorian Industry Participation Policy. The policy is applied to all Victorian Government short-listed individual tender responses over $3 million in metropolitan Melbourne and over $1 million in regional Victoria.

During the 2012–13 reporting period, the VCAA recorded two contractual engagements requiring application of the VIPP provisions. The provision of a secure courier service for the VCE had a total value of approximately $3.5 million (including GST) over five years (2011–16), while the delivery of the NAPLAN had a total value of approximately $7.4 million (including GST) over two years (2011–13). Both engagements were in metropolitan Melbourne.

Consultancies and major contractsDuring the reporting period no consultancies were engaged where the total fees payable to the consultants was greater than $10,000 and there were no contracts with a value of $10 million or above awarded.

National Competition Policy The VCAA has little, if any, potential to be involved in anti-competitive practices. Although the VCAA’s activities are mainly regulatory in nature, the VCAA is empowered to charge fees for the services it provides under section 2.5.5 of the Education and Training Reform Act 2006.

Compliance with the Building Act 1993The VCAA does not own or control any government buildings and consequently is exempt from notifying its compliance with the building and maintenance provisions of the Building Act 1993.

Industrial disputes and time lost due to injury

Industrial disputes

There were no staff hours lost as a result of industrial disputes during the 2012–13 financial year.

Industrial accidents

No new claims were submitted in the 2012–13 financial year. There were no staff hours lost due to existing claims.

92

Appendices


Risk attestation compliance statementWe, Adam Shoemaker and John Firth, certify that the VCAA has risk management processes in place consistent with the Australian/New Zealand Risk Management Standard AS/NZS ISO 31000:2009 (or its successor) and an internal control system in place that enables the executive to understand, manage and satisfactorily control risk exposures. The Audit Committee verifies this assurance and that the risk profile of the VCAA has been critically reviewed within the last 12 months.

Professor Adam Shoemaker John Firth

Insurance attestation compliance statementI, John Firth, certify that the VCAA has complied with Ministerial Direction 4.5.5.1 – Insurance.

John Firth Chief Executive Officer

93

Appendices

Appendix 2

Appendix 2 Workforce data

Full-time equivalent of staff in the VCAA on pay by sex and classification, year ending June 2013

2012–13 2011–12

Classification Males Females Total Males Females Total

Victorian Public Service

EO2 3.0 1.0 4.0 3.0 1.0 4.0

EO3 1.0 1.0 2.0 1.0 1.0

VPSTEC 1.0 1.0 1.0 1.0

VPSG6 15.0 16.0 31.0 17.0 15.8 32.8

VPSG5 18.6 37.3 55.9 20.1 41.7 61.8

VPSG4 8.0 16.6 24.6 12.0 18.2 30.2

VPSG3 17.5 24.0 41.5 20.6 28.2 48.8

VPSG2 3.0 9.4 12.4 8.7 9.6 18.3

Casual VPS 0.2 0.2 1.0 1.0

Total 67.3 105.3 172.6 84.4 114.5 198.9

Note: VCAA staff are included in DEECD workforce data.

Occupational health and safetyThe VCAA’s occupational health and safety (OHS) objectives are:

• to prevent injury/illness from occurring in the workplace

• to maintain the good health and wellbeing of all staff

• to comply with all statutory requirements of Acts and Regulations, codes of practice and standards.

To fulfil these objectives the VCAA:

• is proactive in ensuring that the workplace is safe and without risk to health

• is continually monitoring the health and wellbeing of the employees and conducting quarterly risk assessments of the work environment

• is actively assisting OHS representatives to maintain their knowledge and keep abreast of any legislative changes to the Occupational Health and Safety Act 2004

• developed and applied OHS policies, procedures and practices in accordance with statutory requirements and accepted health and safety standards.

Major initiatives in 2012–13 included:

• supporting management representatives and OHS representatives to maintain the skills and knowledge required for their roles

• actively encouraging staff to report all OHS and first aid issues

94

Appendices


• continuing to review and upgrade the first aid skills, including AED (Automatic External Defibrillator) training, of all first aid officers

• maintaining the knowledge level of all building wardens through practical drills

• actively seeking additional wardens

• purchasing an additional defibrillator for Level 1, 2 Lonsdale Street, Melbourne.

Performance targets

OHS performance met or exceeded its targets in 2012–13. During the reporting period, the VCAA received no standard claim and no Improvement or Prohibition Notices were issued to the VCAA.

The target for 2013–14 is to maintain this standard.

Workplace Consultative CommitteeThe VCAA Workplace Consultative Committee is an employee representative committee whose membership was decided following an employee nomination and consultation process. It is also the VCAA’s Occupational Health and Safety Committee.

The role of the committee is to foster an ethical, positive and healthy workplace culture. It is a consultation forum to identify and resolve matters related to accommodation, building safety and security, professional development and training, staff health and wellbeing, and matters related to human resources.

The committee met fortnightly throughout the 2012–13 year.

Merit trainingThree VCAA staff completed the accreditation training during the reporting period. Eighty-six current staff have trained in merit-based selection procedures.

A merit protection-accredited person is required to be included on all selection panels and in many other situations where personnel decisions are made.

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Appendix 3

Appendix 3 Freedom of Information

Publication requirementsThe information required to be published pursuant to section 7 of the Freedom of Information Act 1982 (FOI Act) follows, except for information required by that section published elsewhere in this report.

Queries about the availability of and charges for other material prepared under Part II of the FOI Act should be directed to the following address:

The FOI OfficerVCAA2 Lonsdale StreetMelbourne 3000Telephone: (03) 9032 1662Email: [email protected]

Categories of documentsThe following are the general categories of documents maintained by the VCAA:

• correspondence, administrative and policy documents

• paper records on registered files

• minutes, agendas and papers.

Paper records of agendas, agenda papers and confirmed minutes of meetings are maintained in registered files. An index of outcomes is also maintained.

Personnel documentsPaper records on remuneration and appointments to the VCAA are maintained in registered files.

Accounting recordsAccounting records are maintained on a computerised accounting system. The records deal with general ledger entries, accounts payable, payroll and other accounting functions. Paper records are also kept as registered files.

Student recordsPersonal, enrolment and assessment information for VCE and VCAL students is maintained using the Victorian Assessment Software System, a web-based system that provides direct communication between the VCAA and VCE and VCAL provider schools.

Other categories of documents maintained internally include records associated with curriculum and examinations. Some records are protected from public release on the grounds of personal privacy, others by the restrictions placed on examination materials. Previous examination papers are published on the VCAA website.

Information provided by the VCAA about its operations covers VCE and VCAL areas of study, school assessment, examinations, curriculum and standards for Foundation–10, the VELS, NAPLAN, GAT and other more general information.

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Freedom of Information arrangements

Access to records

Access to some records held by the VCAA, such as for VCE students wishing to obtain replacement statements and/or certificates, can be organised via established routine procedures. The VCAA’s Information Services staff can provide initial information to people regarding such protocols. Applicants seeking access to documents that are not the subject of VCAA access procedures must address their request to the authorised officer.

Requesting access under the FOI Act

Applicants under the FOI Act are required to submit applications requesting access to documents in writing in a way that clearly describes the document(s) sought. The request must specify that the application is made under the FOI Act and should not form part of a letter on another subject. The applicant should provide the following information:

• name

• address

• telephone number (where applicant can be contacted during business hours)

• details of document(s) requested

• the form of access required, such as copies of documents, inspection of files or other.

Fees

An application fee is required to be paid at the time of application. The fee may be reduced or waived if evidence of hardship is provided. Applicants are advised that other charges may be made in accordance with the Freedom of Information (Access Charges) Regulations 2004. Details of the fee and access charges can be found at www.foi.vic.gov.au/home/costs.

Review of decisions

Applicants may request review of a decision made in response to requests for access to documents, for the amendments of records or against the cost levied for searching for, copying or providing copies of documents. Information about the appropriate avenue of review will be conveyed to the applicant in the letter advising of the initial decision. Applicants are advised to consult Part VI, Review of Decisions, in the FOI Act for further information about review rights.

Correction of personal information

A request for correction or amendment of personal information in a document held by the VCAA must be made in writing. It should specify particulars of how and why the person making the request believes the information to be incorrect, incomplete, misleading or out of date. It should also specify the amendments they wish to make.

Summary for year ended 30 June 2013

In 2012–13, two requests under the FOI Act were made.

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Appendices

Appendix 4

Appendix 4 Additional informationIn compliance with the requirements of the Standing Directions of the Minister of Finance, details in respect of the items listed below have been retained and are available on request, subject to the provisions of the Freedom of Information Act 1982:

• a statement that declarations of pecuniary interests have been completed by all relevant officers

• details of shares held by senior officers as nominee or held beneficially in a statutory authority or subsidiary

• details of publications produced by the VCAA about the VCAA, and how these can be obtained

• details of changes in prices, fees, charges, rates and levies charged by the VCAA

• details of any major external reviews carried out on the VCAA

• details of major research and development activities undertaken by the VCAA

• details of overseas visits undertaken, including a summary of the objectives and outcomes of each visit

• details of major promotional, public relations and marketing activities undertaken by the VCAA to develop community awareness of the VCAA and its services

• details of assessments and measures undertaken to improve the occupational health and safety of employees

• a general statement on industrial relations within the VCAA and details of time lost through industrial accidents and disputes

• a list of major committees sponsored by the VCAA, the purposes of each committee and the extent to which the purposes have been achieved

• details of all consultancies and contractors, including consultants/contractors engaged, services provided and expenditure committed to for each engagement.

The information is available on request from:

Chief Executive OfficerVCAALevel 1, 2 Lonsdale StreetMelbourne 3000Telephone: (03) 9032 1727Email: [email protected]

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Appendix 5 Whistleblowers Protection Act 2001 and Protected Disclosures Act 2012The VCAA does not tolerate improper conduct by its employees or officers nor the taking of detrimental action against a person in reprisal for the disclosure of such conduct.

The VCAA recognises the value of transparency and accountability in its administrative and management practices and supports the making of disclosures that reveal corrupt conduct, conduct involving a substantial mismanagement of public resources or a substantial risk to public health and safety or the environment.

The Protected Disclosures Act 2012 (PD Act) came into force on 10 February 2013, replacing the Whistleblowers Protection Act 2001 (WP Act) as the legislation under which disclosures about improper conduct by Board members or employees of the VCAA could be made, and protection provided to both the discloser and others involved.

The VCAA will take all reasonable steps to protect people who make such disclosures from any detrimental action in reprisal for making the disclosure. It will also afford natural justice to the person who is the subject of the disclosure to the extent that it is legally possible.

Whistleblowers Protection Act 2001

Report on activity under the WP Act

No disclosures were made during the period 1 July 2012 to 9 February 2013.

Procedures established under Part 6 of the WP Act

In the period in which the WP Act applied, the VCAA adopted DEECD Guidelines as the appropriate procedures for managing disclosures.

The reporting system

Disclosures of improper conduct or detrimental action by employees of the VCAA can be made directly to the following:

Protected Disclosure Coordinator

Ms Lea SaddingtonExecutive DirectorPlanning, Strategy and Corporate Support

Protected Disclosure Officer

Mr Doug HamiltonSenior Investigator Legal Services Unit

If any correspondence, telephone calls or emails from internal or external whistleblowers have been received by the VCAA they have to be referred to the Protected Disclosure Coordinator. If a person was contemplating making a disclosure and was concerned about confidentiality, he or she can call the Protected Disclosure Coordinator and request a meeting in a discreet location away from the workplace.

A disclosure about improper conduct or detrimental action by employees of the VCAA may also be made directly to the Victorian Ombudsman.

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Appendix 5

Other matters

There are no other matters under section 104 of the WP Act to report.

Protected Disclosures Act 2012Under the PD Act, the VCAA is not able to receive protected disclosures. All protected disclosures about the VCAA, its Board members, officers, employees and staff must be made to the Independent Broad-based Anti-corruption Commission.

The VCAA’s Protected Disclosure Procedures

The VCAA’s Protected Disclosure Procedures can be accessed by the public, its Board members, officers, employees and staff on its Corporate Policies webpage located on its publicly accessible external website at http://www.vcaa.vic.edu.au/Pages/aboutus/policies/index.aspx.

A hard copy of these procedures can also be obtained by requesting a copy by mail from the VCAA’s Protected Disclosure Coordinator:

Ms Lea SaddingtonExecutive DirectorPlanning, Strategy and Corporate SupportLevel 1, 2 Lonsdale Street Melbourne, Victoria 3000

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Appendix 6 Privacy policyThe VCAA is committed to privacy principles in all its data-gathering procedures.

Complaints-handling procedures

Contacting the VCAA

The VCAA makes every attempt to settle queries or complaints about privacy through direct communication with the party involved.

First contact is made through the Privacy Officer or via email: [email protected].

If, through informal discussion, a complaint is not resolved to the satisfaction of the complainant, then a written complaint is lodged with the VCAA.

Lodging a complaint in writing

Written complaints are lodged with:

The Privacy OfficerVCAA2 Lonsdale StreetMelbourne 3000

Details provided in the complaint must include:

• name and address of person lodging the complaint

• privacy concern(s)

• if applicable, how concern(s) could be remedied.

Confirmation from the VCAA

Within 14 days of receipt of a complaint, the Privacy Officer:

• confirms receipt of the complaint in writing and informs the complainant that an investigation will be conducted and a response provided as soon as practicable, but in no more than 45 days from the day the complaint is received at the VCAA

• commences an investigation into the complaint.

Summary for the year

For the year ending 30 June 2013, one complaint was lodged during the reporting period.

For further information regarding privacy legislation, refer to the Victorian Privacy Commissioner’s website at www.privacy.vic.gov.au.

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Appendix 7

Appendix 7 Disclosure index

Ministerial Directions

Report of operations

Legislation Requirement Page

Charter and purpose

FRD 22D Manner of establishment and the relevant Ministers 13

FRD 22D Objectives, functions, powers and duties 13

FRD 22D Nature and range of services provided 13

Management and structure

FRD 22D Organisational structure 24

Financial and other information

FRD 8B Budget portfolio outcomes n/a

FRD 10 Disclosure index 101

FRD 12A Disclosure of major contracts 91

FRD 15B Executive officer disclosures 83

FRD 22D, SD 4.2(k) Operational and budgetary objectives and performance against objectives n/a

FRD 22D Employment and conduct principles 94

FRD 22D Occupational health and safety 93

FRD 22D Summary of the financial results for the year 12

FRD 22D Significant changes in financial position during the year 12

FRD 22D Major changes or factors affecting performance 12

FRD 22D Subsequent events 83

FRD 22D Application and operation of Freedom of Information Act 1982 95

FRD 22D Compliance with building and maintenance provisions of Building Act 1993 91

FRD 22D Statement on National Competition Policy 91

FRD 22D Application and operation of the Whistleblowers Protection Act 2001 98

FRD 22C Details of consultancies over $100,000 91

FRD 22C Details of consultancies under $100,000 91

FRD 22D Statement of availability of other information 97

FRD 24C Reporting of office-based environmental impacts n/a

FRD 25A Victorian Industry Participation Policy disclosures 91

FRD 29 Workforce Data disclosures 93

SD 4.5.5 Risk management compliance attestation 92

SD 4.5.5.1 Insurance compliance attestation 92

SD 4.2(g) General information requirements 8

SD 4.2(j) Sign-off requirements frontice

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Financial Statements legislation

Legislation Requirement Page

Financial Statements required under Part 7 of the FMA

SD 4.2(a) Statement of changes in equity 45

SD 4.2(b) Operating statement 43

SD 4.2(b) Balance sheet 44

SD 4.2(b) Cash flow statement 46

Other requirements under Standing Directions 4.2

SD 4.2(c) Compliance with Australian accounting standards and other authoritative pronouncements 48

SD 4.2(c) Compliance with Ministerial Directions 48

SD 4.2(d) Rounding of amounts 58

SD 4.2(c) Accountable officer’s declaration 88

SD 4.2(f) Compliance with Model Financial Report 87

Other disclosures in notes to the Financial Statements

FRD 9A Departmental disclosure of administered assets and liabilities n/a

FRD 11 Disclosure of ex-gratia payments n/a

FRD 13 Disclosure of parliamentary appropriations n/a

FRD 21B Responsible person and executive officer disclosures 81

FRD 102 Inventories n/a

FRD 103D Non-current physical assets 65

FRD 104 Foreign currency n/a

FRD 106 Impairment of assets 53

FRD 109 Intangible assets 67

FRD 107 Investment properties n/a

FRD 110 Cash flow statements 43

FRD 112C Defined benefit superannuation obligations 51

FRD 113 Investments in subsidiaries, jointly controlled entities and associates n/a

FRD 114A Financial Instruments – General Government Entities and public non-financial corporations 72

FRD 119 Contributions by owners 57

LegislationFreedom of Information Act 1982

Building Act 1983

Whistleblowers Protection Act 2001

Victorian Industry Participation Policy Act 2003

Financial Management Act 1994

Public Administration Act 2004

Protected Disclosures Act 2012

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Appendix 8

Appendix 8 Board meeting attendance

Board member name 25 Jun 2012

12 Sep 2012

31 Oct 2012

12 Dec 2012

20 Feb 2013

24 Apr 2013

12 Jun 2013 Attendance

Esmerelda Bamblett – * – Yes N N Y 2

Richard Bolt (ex-officio) Delegated Delegated Delegated Delegated Delegated Delegated Delegated 7

Professor Adrienne Clarke N Y N Y Y N Y 4

Polly Flanagan Y Y N Y Y Y Y 6

Tony Larkin N Y N Y Y Y N 4

John Maddock(i) Y Y – – – – – 2

Vicki Miles Y Y N Y Y Y Y 6

Peter Moore(ii) – – * Y Y Y Y 4

Dale Pearce Y Y Y N Y Y Y 6

Debra Punton * * * Y Y Y Y 4

Professor Adam Shoemaker Y Y Y N Y Y Y 6

Professor Collette Tayler Y Y Y Y Y Y N 6

*Observer pending Board member reappointment/appointment. Not a Board member at time of meeting.(i) Term of board membership for John Maddock expired on 2 October 2012(ii) Commencement date for Peter Moore Board membership was 1 November 2012


Acronyms and abbreviations

AAS Australian Accounting Standard

AASB Australian Accounting Standards Board

ACARA Australian Curriculum, Assessment and Reporting Authority

ACER Australian Council for Educational Research

AED Automatic external defibrillator

ALD Assessment for Learning and Development

ATAR Australian Tertiary Admission Rank

ATO Australian Taxation Office

Auslan Australian sign language

BEIP Broadband Enabled Innovation Program

CAE Centre for Adult Education

CATs Computer-adaptive tests

CCAFL Collaborative Curriculum and Assessment Framework for Languages

DEECD Department of Education and Early Childhood Development

EAL English as an Additional Language

EYE Early Years Exchange

EYLF Early Years Learning Framework

GAT General Achievement Test

IBAC Independent Board-based Anti-Corruption Commission

IIP Inquiry into Implementation Project

LLENs Local Learning and Employment Networks

MLTAV Modern Language Teachers’ Association of Victoria

NAP National Assessment Program

NAPLAN National Assessment Program – Literacy and Numeracy

NMS National Minimum Standard

OHS Occupational health and safety

TAFE Training and further education

VCAA Victorian Curriculum and Assessment Authority

VCAL Victorian Certificate of Applied Learning

VCE Victorian Certificate of Education

VELS Victorian Essential Learning Standards

VET Vocational education and training

VEYLDF Victorian Early Years Learning and Development Framework

VTAC Victorian Tertiary Admissions Centre

Published by:Victorian Curriculum and Assessment AuthorityLevel 1, 2 Lonsdale Street, Melbourne, Victoria 3000vcaa.vic.edu.au

Correspondence relating to this publication should be addressed to: Communications, VCAA (address as above)

© Victorian Curriculum and Assessment Authority 2013

No part of this publication may be reproduced except as specified under the Copyright Act 1968 or by permission from the VCAA. For more information go to: www.vcaa.vic.edu.au/Pages/aboutus/policies/policy-copyright.aspx

The VCAA provides the only official, up-to-date versions of VCAA publications. Details of updates can be found on the VCAA website: vcaa.vic.edu.au

This publication may contain copyright material belonging to a third party. Every effort has been made to contact all copyright owners. If you believe that material in this publication is an infringement of your copyright, please email the Copyright Officer: [email protected]

ISBN 978-1-922082-40-4

Copyright in materials appearing at any sites linked to this document rests with the copyright owner/s of those materials, subject to the Copyright Act. The VCAA recommends you refer to copyright statements at linked sites before using such materials.

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Victorian Curriculum and Assessment AuthorityAnnual Report 2012–13

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