Authorised and published by the Victorian Curriculum and
Assessment Authority
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Melbourne VIC 3000
ISSN 2204-0498 (Print)
ISSN 2204-0501 (Online)
© Victorian Curriculum and Assessment Authority 2014
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September 2014
The Hon. Martin Dixon MP
Minister for Education
2 Treasury Place
East Melbourne Victoria 3002
Dear Minister
I have pleasure in submitting the annual report of the Victorian Curriculum and
Assessment Authority. All reporting is conducted in accordance with the Financial
Management Act 1994.
Yours sincerely
Chris Wardlaw
Chair
Contents
Report of operations – year in review
1
Report of the Chair
1
Report of the Chief Executive Officer
2
Objectives and functions
7
Vision
7
Mission
7
Values
7
Outcomes for learners
7
Outcomes for educators
8
Key achievements
8
Working with the community
9
Early Years and Foundation–10
13
Senior Secondary
17
Future plans and challenges
22
Summary of financial results
22
Report of operations – governance and organisational
structure
24
Ministers
24
VCAA Board
24
Senior executives
28
VCAA committees
30
Organisational structure
33
Financial statements
35
Accountable Officers’ and Chief Finance and Accounting
Officer’s declaration
35
Comprehensive operating statement for the year ended
30 June 2014
38
Statement of financial position as at 30 June 2014
39
Contents continued
Statement of changes in equity for the year ended
30 June 2014
40
Cashflow statement for the year ended 30 June 2014
41
Notes to the financial statements
43
Appendices
83
Report of operations – year in review
Report of the Chair
As incoming Chair of the Victorian Curriculum and Assessment Authority (VCAA), I am
honoured to take this opportunity to highlight some of the Authority’s outstanding
achievements in 2013–14. Education is fundamental to the progress of Victoria.
The VCAA contributes to that progress through contemporary, high-quality curriculum,
assessment and reporting to support educators and learners from the early years
through to senior secondary level. The VCAA supports foundational learning and
development in a child’s early years. Engaging children and exploring their capabilities
at this early stage of their lives is crucial.
The VCAA has effective new resources to support professional learning of staff in the
Early Childhood sector. They include Assessment Practices in the Early Years, a
resource designed to provoke reflection and inform curriculum decisions, and a set of
video resources developed in partnership with Early Childhood Australia designed to
deepen the focus on children’s learning in the birth-to-three-years period. These
resources support understanding of the continuum of learning from birth.
The release of the F-10 Curriculum Planning and Reporting Guidelines enables schools
greater flexibility to work with their communities to determine how best to report student
progress to parents. The launch of the AusVELS Curriculum Planning Resource
website assists schools to identify, observe and evaluate how curriculum plans unfold
across the their school at various levels.
More than 50,000 students are undertaking the Victorian Certificate of Education (VCE)
in 2014. The VCAA is committed to providing a VCE that prepares students for many
pathways into a rapidly evolving and international workplace and citizenship.
Ensuring our curriculum is contemporary and meets current and emerging needs is a
constant requirement. This year, 20 VCE study designs were reviewed and revised by
expert panels and five new studies were approved for development. New studies such
as the VCE Algorithmics Higher Education Scored Study and the VCE Extended
Investigation will further develop students’ deep knowledge and skills in research,
problem solving, and digital literacy.
The VCAA is also exploring new and sophisticated ways to use technology in teaching,
learning and assessment. One successful innovation is the Critical Thinking Test
delivered and assessed online in October 2013 for students enrolled in the VCE
Extended Investigation pilot program.
The VCAA will also offer further recognition of student performance in combining the
study of a language, mathematics and English through the award of the VCE
(Baccalaureate) for the first time in 2014. The VCE (Baccalaureate) will be
complemented by recognition in the Industry Pathways program, which is designed to
meet the requirements of industry, preparing students for further vocational learning
and for adaptability in their future careers, and will be awarded to eligible students from
2016.
Once again the VCAA’s assessment and reporting operations have made an
extraordinary effort to release results in a timely manner. In 2013 the annual end-ofyear results release period saw the VCAA deliver 79,910 VCE statements of results,
4642 Victorian Certificate of Applied Learning (VCAL) statements of results and 15,676
VET statements of results to students’ homes.
The VCAA’s expertise in testing is recognised and respected throughout Australia. This
has resulted in some wonderful examples of cross-state and territory cooperation in the
area of assessment over 2013–14. National Assessment Program – Literacy and
Numeracy (NAPLAN) tests for more than 250,000 Victorian students were administered
and assessed in 2014. The VCAA also continued its partnership with Tasmania and
Report of operations – year in review
1
marked all Tasmanian 2014 NAPLAN writing tests. The VCAA also renewed the license
for its Assessment Online (On Demand) System to the Northern Territory Department
of Education and Training in 2014.
The success of the VCAA’s curriculum and assessment programs is immediately
evident in the many events organised to celebrate student achievement. I was
delighted to attend a number of events as part of the VCE Season of Excellence 2014.
This celebration of student excellence continues to be a testament to the diversity of
creative opportunities available to Victorian students. Similarly the level of innovation
and the commitment to achievement demonstrated by VCAL students, teachers and
providers recognised at the VCAL Achievement Awards was deeply impressive.
I would like to acknowledge the strong leadership of the Minister for Education, the
Hon. Martin Dixon MP, and the Departmental Secretary, Mr Richard Bolt, for their
support of the VCAA in its contribution to the delivery of quality education across
Victoria.
I also wish to acknowledge the long and distinguished service of the previous Chair,
Professor Adam Shoemaker and, after Adam’s departure, the Acting Chair Debora
Punton, and thank them for their professionalism and leadership.
My sincerest thanks also go to my fellow VCAA Board members, who carry out their
duties with energy and professionalism, and to VCAA Chief Executive Officer, John
Firth, who constantly exhibits his passion for education through his leadership of this
Authority. Together with his senior managers and staff, John is positioning the VCAA to
continue to meet the educational challenges of the future.
Chris Wardlaw
Chair
Report of the Chief Executive Officer
Over the 2013–14 reporting period, the VCAA’s continued delivery of high-quality
curriculum and assessment programs made an essential contribution to the learning of
all Victorian students. We have a large operational core of curriculum and assessment
services for the students using our programs every year. At the same time, we seek to
continuously improve and innovate. Our commitment to quality and innovation is
ensuring that Victoria’s young people experience the best of established and effective
educational practice alongside new and exciting initiatives. The VCAA has a long, rich
history of curriculum and assessment innovation, and we are building on that
foundation as we work to implement our strategic plan.
The VCAA is committed to collaboration with other organisations, states, territories and
national bodies to ensure that the very best programs and outcomes are delivered
across a range of learning areas. The VCAA has made a strong contribution to the
Australian Curriculum, Assessment and Reporting Authority’s development of the
Australian Curriculum in recent years. We have also developed a strong, coherent
Foundation–10 curriculum for Victoria that incorporates the Australian Curriculum while
retaining Victorian priorities. And, for the very first time, the VCAA has partnered with
universities to design an innovative study that goes beyond most current senior
secondary computing studies anywhere in the world, VCE Algorithmics (Higher
Education Scored Study).
The VCAA maintains a high level of expertise in testing and assessment. This applies
to both full cohort assessment programs, and in high-quality formative assessment for
use in classrooms. The VCAA delivered the NAPLAN to more than 250,000 Victorian
2
Annual Report 2013–14
students and managed its marking together with the Tasmanian NAPLAN writing test.
In 2013 the VCAA’s Assessment Online (On Demand) System was licensed to the
Northern Territory Department of Education and Training and, after positive feedback,
this arrangement is continuing in 2014.
As well as collaboration with Australian organisations, universities and governments on
curriculum and assessment design and delivery, we continue to engage with the
challenge of an increasingly international environment. We draw on international
experience as it applies to education in Victoria, and provide greater exposure of our
programs to potential partners and students overseas. International recognition of the
world-class quality of the Victorian curriculum has led to schools in China, the Middle
East, South Africa, Vanuatu and Timor Leste delivering VCAA curriculum and
assessment programs.
The VCAA Board has endorsed a refreshed strategic plan which commits us to further
development of digital delivery and an increasingly international perspective on all of
our work.
National Assessment Program – Literacy and Numeracy
NAPLAN tests were conducted between 13 and 15 May 2014, 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 resources development, targeted intervention, and the
evaluation of effectiveness of current programs. The NAPLAN Data Service provides
schools with high-quality data and reports that are designed to assist individual schools
determine their priorities in literacy and numeracy teaching. We are continuing to
improve the quality of the reports we provide to schools. Our staff have developed an
online resource to increase the capacity of schools to use data to improve performance.
Victorian Certificate of Education
The VCE continues to be a highly-valued, end-of-school certificate that is accepted
internationally as the basis for selection into university study. It provides high-quality
curriculum for the overwhelming majority of Victorian Year 12 students. The VCE is
offered in China, Vanuatu and Timor Leste 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 2013. Online marking allows
us to use marking staff from throughout the state and is more efficient, timely and
accurate. Biology and Business Management examinations were marked online for the
first time in 2013. We will be further extending the application of online marking in 2014.
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, seven-days-a-week
program from October to early December to ensure that students receive their results in
Report of operations – year in review
3
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. Following a successful pilot of the
new VCE Extended Investigation in 2013, it has been implemented as a scored VCE
study, and 241 students are enrolled in the study for 2014. The VCE Extended
Investigation Critical Thinking Test was successfully delivered and assessed online in
October 2013. Early indications show that Extended Investigation will be a wellreceived addition to the VCE.
Six new VCE studies were approved for development during 2013–14: VCE
Algorithmics (Higher Education Scored Study), VCE Bridging English as an Additional
Language (EAL), VCE Chinese Language, Culture and Society, VCE Chin Hakha, VCE
Karen and VCE Vietnamese First Language. Our commitment to supporting a wideranging program of VCE languages is a major contribution to the fostering of language
learning in Victoria. The VCE will now include 49 separate language subjects, the
largest number in Australia. The VCAA also commenced a comprehensive 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.
The VCAA continues to provide students with a range of pathways and forms of
recognition as they complete senior secondary studies. The VCE (Baccalaureate),
which provides additional recognition for students who include a higher level
mathematics and a language within their VCE program, was introduced in 2014. The
VCAA has also continued developing the Industry Pathways Program to help students
gain the right skills and prepare for work in their chosen industry. This program will be
available to both VCE and VCAL students in the industries of Building and
Construction, Community Services and Health, Manufacturing and Engineering, and
Sport and Recreation. It is a two-year program, with the first Industry Pathways to be
awarded in 2016.
The redesigned Audit of School-based Assessment was successfully implemented in
2013, and the 2014 process has commenced. The streamlined processes have been
widely welcomed by schools.
The VCAA Review Committee considered nine cases of rule breaking arising from the
2013 end-of-year examinations, with seven students having grades reduced. Of the
infringements considered by the Review Committee, three involved students copying
from the work of others, and six involved students taking unapproved notes into an
examination, of which three cases included using the notes to cheat and obtain an
unfair advantage, and two cases included an intention to obtain an unfair advantage.
Victorian Certificate of Learning
The VCAL provides a vital vocational pathway for senior secondary students.
Participation has continued to grow, by both students and providers, and the VCAL is
now a well-established and vital component of our senior secondary offerings. The
annual VCAL awards ceremony provides an opportunity for sharing many inspiring
stories of how students have developed and thrived under the applied learning of
VCAL. The VCAL 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 2013, there were 22,853 certificate enrolments with 443 VCAL providers. In 2014, 14
new providers commenced delivery of VCAL. The On Track destination data for 2013
Intermediate and Senior VCAL students indicated that 27.3 per cent of VCAL students
continued with further education or training, and 57.4 per cent commenced an
apprenticeship, traineeship or employment. This means that 84.7 per cent of VCAL
students had a direct pathway to further education, training or work – an outstanding
achievement.
4
Annual Report 2013–14
Victorian Early Years Learning and Development Framework
During the reporting period, Victorian early years providers continued the
implementation of the Victorian Early Years Learning and Development Framework.
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 professionals, in learning and development, to identify children’s progress by
using a broad range of assessment strategies. It is crucial for early childhood
professionals to gather reliable data to inform interventions at an early stage, as
strategic intervention at this point can have the greatest effect on a lifelong learning.
During the reporting period significant work was undertaken to develop resources that
highlight and showcase the importance of learning in the birth-to-three-years period.
This included the development of a training manual, Assessment for Learning, to
support the shared vision of assessment practice in the early years, to improve efforts
of early childhood professional’s impact on outcomes for children. The training manual
includes video resources developed in partnership in Early Childhood Australia. The
video resource demonstrates that children are active and competent learners from
birth, and assists early childhood professionals to enact this image in their work.
AusVELS/Australian Curriculum
The VCAA has continued its strong contribution to the development of the Australian
Curriculum. The Australian Curriculum Steering Committee of the VCAA Board
continues to monitor Australian Curriculum developments and to oversee consultation
with Victorian stakeholders. I have continued my role as a board member of the
Australian Curriculum, Assessment and Reporting Authority having been nominated by
the Minister for Education during 2013–14. Dr David Howes, our Executive Director,
Curriculum, is an active member of a number of the Australian Curriculum, Assessment
and Reporting Authority 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 Victorian Essential Learning Standards (VELS) provides us
with a unique perspective on the general capabilities being developed by the Australian
Curriculum, Assessment and Reporting Authority as part of the Australian Curriculum.
The VCAA works closely with 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 continued throughout the reporting period.
AusVELS provides a single, coherent and comprehensive set of prescribed content and
common achievement standards. It reflects the design of the new Australian Curriculum
while retaining Victorian priorities and approaches to teaching and learning. The
AusVELS curriculum is a leading example of the effective integration of Australian
Curriculum subjects into existing state and territory frameworks.
The VCAA provides resources and advice for whole-school curriculum planning and for
the curriculum-specific areas. These resources include advice and templates for audit
and planning purposes, and annotated samples of student work.
In February 2014, the VCAA released the F-10 Curriculum Planning and Reporting
Guidelines, providing advice to Victorian schools on the effective use of AusVELS to
develop curriculum plans and report student learning achievement. The VCAA also
launched the AusVELS Curriculum Planning Resource website in February 2014,
providing school leaders with a range of resources to support planning and
documenting a comprehensive school-wide curriculum.
Report of operations – year in review
5
Reflecting the VCAA’s commitment to providing high-quality curriculum for all students,
the VCAA updated the curriculum materials designed for students with a disability in
2014 to align them with the AusVELS curriculum, renaming them Towards Foundation
Level AusVELS. New AusVELS Students with Disabilities Guidelines have also been
developed.
The remaining Australian Curriculum areas 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 government
schools about the implementation of the second iteration of the AusVELS curriculum
incorporating the remaining Australian Curriculum.
Board Membership
In January 2014, Professor Adam Shoemaker completed his term of service as VCAA
Chair. I thank him for his expertise and leadership over the last four years. He has been
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.
Board Member Ms Debra Punton served as Acting Chair from February to April 2014,
after which Mr Chris Wardlaw was appointed to the position of Chair of the Board for a
period of three years. Chris brings a wealth of experience and expertise to the role, and
his enthusiastic leadership of the Board so far has been exemplary.
The members of the Board during the reporting period were Dr Esmerelda Bamblett, Mr
Richard Bolt, Ms Suzy Chandler, Professor Adrienne Clarke, Professor Anne Jones, Ms
Vicki Miles, Mr Tony Larkin, Mr Peter Moore, Mr Dale Pearce, Mr Russell Pettis, Ms
Andrée Poulter, Ms Debra Punton, and Professor Collette Tayler.
The Governor-in-Council appointed Mr Russell Pettis, Ms Suzy Chandler, Professor
Anne Jones and Ms Andrée Poulter as members of the VCAA. The appointments
commenced on 1 July 2013.
The Board has taken a strong interest in reviewing and refining its Strategic Plan. The
quality of Board input is an essential ingredient in ensuring the quality of our curriculum
and assessment, and I thank all Board members for their contributions.
Finally, I would like to thank our staff for their continuing commitment to our work. They
embody a real sense of shared purpose to improve the learning of all young Victorians.
They work with a large team of casual staff, volunteers in our advisory groups and
working parties, and stakeholder representatives to ensure that we deliver the highestquality curriculum and assessment. It is a privilege to lead them.
John Firth
6
Annual Report 2013–14
Objectives and functions
The Victorian Curriculum and Assessment Authority (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 (repealed) and is continued under the
Education and Training Reform Act 2006.
The VCAA operates within the scope of the functions and powers conferred upon it by
Part 2.5 of the Education and Training Reform Act and other relevant legislation.
Under the Education and Training Reform Act, the VCAA is responsible for:
 developing high-quality courses and curriculum and assessment products and
services
 carrying out functions as a body registered under Chapter 4 of the Education and
Training Reform Act
 providing linkages that will facilitate movement between those courses and other
courses.
Vision
A global leader in curriculum and assessment.
Mission
To provide high quality curriculum, assessment and reporting that enable individual lifelong learning.
Values
The VCAA shares the core values of DEECD:
 collaboration and knowledge sharing
 outcomes
 respect and diversity
 empowerment.
Outcomes for learners
Early Years
Children build foundational learning and development capabilities.
Foundation–10
Students gain a solid breadth of knowledge, skills and personal attributes for selfdevelopment and further study.
Senior Secondary
Young people are well prepared for adult educational, social, work and civic
participation.
Report of operations – year in review
7
Outcomes for educators
 Design 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 achievements
The following major achievements, specific to the VCAA outcomes, occurred during the
reporting period.
Early Years and Foundation–10
 A training manual, Assessment for Learning – Supporting Early Years Networks, was
developed to support early years networks. From 2015, this training manual will be
used by early childhood consultants to deliver professional learning to
multidisciplinary early childhood professionals working in the early years. The
professional learning builds on the inquiry research model developed in the
Outcomes Project in 2010 and 2011, refined in the Assessment for Learning and
Development Project in 2012, and consolidated in the Inquiry to Implement Project in
2014. The training manual includes a specific focus on learning in the birth-to-threeyears period, and includes video resources developed in partnership with Early
Childhood Australia.
 A diverse range of high-quality resources and professional development programs
were provided to support the implementation of the AusVELS curriculum in Victorian
schools.
 The VCAA’s On Demand assessment application was successfully used to deliver
the Critical Thinking Test as part of the pilot of the VCE Extended Investigation in
2013. Twelve schools completed the examination on 16 October 2013.
 Following the VCAA’s initial licencing of the On Demand assessment application to
the Northern Territory Department of Education and Training in 2013, the licence has
been renewed for 2014. The Northern Territory Department of Education and
Training has provided positive feedback about the application.
Senior Secondary
In its Strategic Plan 2013–17, the VCAA committed to:
 develop, deliver and evaluate high-quality curriculum and senior secondary
curriculum programs
 deliver quality-assured VCE assessment programs
 expand digital delivery of curriculum documents, testing and marking
 broaden and strengthen senior secondary programs and pathways.
The following achievements have assisted the VCAA to meet these commitments:
 Revised Study Designs for Dance, Drama, Health and Human Development,
Philosophy, and Theatre Studies were implemented in 2014.
 Twenty VCE studies were in review during 2013–14: Geography, Information
Technology (IT Applications and Software Development), English Language, English,
English as an Additional Language, Literature, Mathematics (Foundation, Specialist,
Further, Methods [CAS] and General), Biology, Chemistry, Environmental Science,
Physics, Psychology, and History (Ancient, Early Modern, Revolutions, Twentieth
Century and Australian).
8
Annual Report 2013–14
 Six VCE studies were approved for development during 2013–14: VCE Algorithmics
Higher Education Scored Study, VCE Bridging English as an Additional Language,
VCE Chinese Language, Culture and Society, VCE Chin Hakha, VCE Karen, VCE
Vietnamese First Language. VCE Chin Hakha has reached the final stage of
development and VCAA will submit it to the Victorian Registration and Qualifications
Authority for accreditation for implementation of Units 1 and 2 in 2015. VCE Chin
Hakha will be fully implemented to include Units 3 and 4 in 2016.
 Following a successful pilot of the VCE Extended Investigation in 2013, the study
design was refined, approved by the VCAA Board, accredited by the Victorian
Registration and Qualifications Authority, and implemented as a scored VCE study in
2014. Twenty-one schools have a total of 241 students enrolled in the study. The
study is centred on a student’s self-directed investigation of a chosen research
question. The assessment structure 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.
 The VCE Extended Investigation Critical Thinking Test was successfully delivered
and assessed online in 2013.
 Additional forms of recognition have been integrated into the VCE. These include the
VCE (Baccalaureate) and the Industry Pathways programs. The Industry Pathways
programs have been developed in consultation with industry and will be available
within the VCE and the VCAL. Each Industry Pathway is designed to meet the
requirements of the industry and prepare students seeking vocations within that
industry. Industry Pathways are available in: Building and Construction, Community
Services and Health, Manufacturing and Engineering, and Sport and Recreation.
 The annual audit of school-based assessment was successfully completed in 2013,
and the 2014 process has commenced.
 VCE Vocational Education and Training (VET) Building and Construction, Hospitality,
Small Business and CISCO were redeveloped during 2013 for implementation in
2014. Continuous improvement of training packages saw changes made to nine
additional VCE VET programs due to updates of units or changes to packaging rules.
 The VCAA provided information and advice to international education authorities
regarding the inclusion of vocational education within Senior Secondary certificates of
education.
 The VCAA participated in the Victorian Government Super Trade Mission to India,
which sought to establish relationships between the Victorian and Indian VET
sectors.
 VCAL enrolments have grown from 546 in 2002 to 22,853 in 2013, with a total of 443
providers comprising government, Catholic and independent schools, TAFE
institutes, and adult and community education organisations.
 The VCAL Work Related Skills units were reviewed in 2013, endorsed by the VCAA
Board, and reaccredited by the Victorian Registration and Qualifications Authority for
implementation in 2014.
 The following professional development opportunities were provided to support VCAL
providers:
‒ four VCAL Showcase events, in association with the Catholic Education Office
Melbourne, that focused on best-practice VCAL programs and initiatives
‒ the VCAL Induction 2013 workshop for new VCAL providers and teachers
‒ the Victorian Applied Learning Association annual applied learning conference and
induction workshop, presented with support from the VCAA
‒ twelve VET/VCAL statewide briefings.
Working with the community
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
Report of operations – year in review
9
Victoria’s Multicultural Affairs and Citizenship Policy, Victoria’s Advantage – Unity,
Diversity, Opportunity.
This policy sets a framework for strengthening multiculturalism across the state,
stressing the need for partnerships, harmonious community relations, advocacy and
responsive services.
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, young
people and Aboriginal people.
Cultural and linguistic diversity
Culturally-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 the Department of
Education and Early Childhood Development’s Cultural and Linguistic Diversity Policy
through its interaction with schools and within its own administrative structures and
procedures.
In 2013–14, the VCAA:
 offered 45 languages at VCE level for Victorian students
 provided Foundation–10 standards as part of the AusVELS curriculum 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, for the second year, the national coordination of the Australia-wide
Collaborative Curriculum and Assessment Framework for Languages Project,
preparing national examinations for 27 small-candidature community languages
 conducted workshops to support teachers of Collaborative Curriculum and
Assessment Framework languages in the development of their languages programs
 Devised a new VCE Collaborative Curriculum and Assessment Framework study
design for Chin Hakha
 prepared a series of responses to Australian Curriculum, Assessment and Reporting
Authority Languages curriculum documents in consultation with the Department of
Education and Early Childhood Development, the Catholic Education Commission
Victoria and Independent Schools Victoria
 conducted validation workshops with expert Victorian teachers on the draft
Foundation–10 Australian Curriculum: Languages for Arabic, French, German,
Indonesian, Japanese, Korean, Modern Greek, Spanish and Vietnamese
 provided information for parents on the VCAA website about the VCE, the VCAL and
the AusVELS curriculum in 24 community languages
 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 strategies for
teaching and assessing languages as part of AusVELS, the VCE auditing process,
introduction for teachers new to VCE languages, and approaches to teaching the
intercultural understanding capability
 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 for students from non-English-speaking backgrounds
 presented the keynote address and several sessions at the Modern Language
Teachers’ Association of Victoria annual conference, Chinese Language Teachers’
Association forum, the Victorian Indonesian Language Teachers’ Association annual
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Annual Report 2013–14
conference, Japanese Language Teachers’ statewide conference, Australian Catholic
University trainee teachers’ forum, the French Teachers’ Association conference and
several Victorian School of Languages professional learning programs.
Koorie people
The VCAA supported schools in the use of new curriculum materials for the teaching of
Koorie languages. The development of these materials was funded by the Victorian
Government’s Broadband-enabled Innovation Program and aimed to assist schools to
use Web 2.0 technologies to implement the VELS Aboriginal Languages curriculum
documents. These materials include protocols for teaching Koorie languages, cultures
and language reclamation in Victorian schools, and generic standards for Koorie
languages. Strong, ongoing support has been provided for this project by the Koorie
community.
Koorie language programs have now been implemented at Bright Secondary College,
Chaffey Secondary College, Healesville High School, Heywood and District Secondary
College, Mildura Primary School, Swan Hill Primary School and Thornbury Primary
School. These schools are using the VCAA interactive website and materials
developed for the Broadband-enabled Innovation Program project.
The VCAA continued to offer professional learning workshops and curriculum
resources support to schools that are teaching, or planning to teach, the VCE
Indigenous Languages study, Indigenous Languages of Victoria: Revival and
Reclamation.
The VCAA participates 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 to
establish cultural hubs in several Victorian schools. These will be Centres for Cultural
Learning, which will provide learning spaces for classes on Aboriginal cultures, history
and perspectives and will house a range of Koorie community resources.
The VCAA provided feedback on the draft Australian Curriculum Framework for
Aboriginal Languages and Torres Strait Islander Languages.
Women
The VCAA is committed to the promotion of gender equality, 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.
Youth
The 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 postcompulsory years of schooling.
The VCAA also supports young people by providing a telephone and email inquiry
service, a range of publications offering advice on post-compulsory study options, faceto-face advice to students at education expos and a post-VCE and VCAL results call
centre service in collaboration with the Victorian Tertiary Admissions Centre.
The 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. VCE Season of Excellence events are complemented by associated
education programs, publications and online content
Report of operations – year in review
11
 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
 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 scholarships
available to VCE students: the Music Performance Scholarship is awarded to
government school students who have studied VCE Music Performance 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 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.
People with a disability
The VCAA continued to implement the Department of Education and Early Childhood
Development Disability Action Plan, and to review and refine its processes to meet the
needs of people with a disability. Each division has contributed to the action plan, which
is aimed at improving outcomes for people with a disability in relation to accessible
curriculum, assessment, consultation, information and communication, employment,
physical access to facilities, and awareness among staff.
Special arrangements are made each year to ensure equitable access for all students
undertaking examinations, including checking the accessibility of rooms within
examination venues, allowing time for students to enter and leave rooms, and
permitting support people and Auslan interpreters to be present during examinations.
Work was undertaken at the VCAA offices to improve accessibility and safety for VCAA
staff.
The 2014 VCE Season of Excellence included events and information designed to
improve accessibility for people with a disability, 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 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.
International programs
The VCAA international program promotes partnerships between Victorian and
overseas education providers and brings significant benefits to participating students,
schools and staff.
More than 2900 students participated in offshore VCAA curriculum and assessment
programs offered by 23 providers worldwide in 2013. The VCAA granted licences to
five new VCE providers in China while, in September 2013, the Multinational School
became the first licensed VCAA provider in Bahrain. The school will deliver the
Victorian Foundation–10 Curriculum to a broad range of Bahraini and international
students.
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Annual Report 2013–14
A new VCAA international web presence was launched in early 2014, with content in
both English and Chinese. This will provide a valuable resource to support and broaden
awareness of the VCAA’s international activities.
The VCAA continues to works closely with Victorian schools, tertiary providers and
other government departments to promote and develop key policy frameworks for the
delivery and expansion of school-sector education internationally.
Early Years and Foundation–10
Early Years
The Early Years Unit manages the implementation of the Victorian Early Years
Learning and Development Framework in partnership with the Department of Education
and Early Childhood Development. The Victorian Early Years Learning and
Development Framework is aligned with the Early Years Learning Framework for
Australia and links to the AusVELS curriculum in the early years of school.
Achievements
 The Inquiry to Implementation Project, a key Victorian Early Years Learning and
Development Framework initiative, was established in nine early-years networks
across the four Department of Education and Early Childhood Development regions,
from February to October 2013. The Inquiry to Implementation Project built on the
evidence and design for professional learning that was developed in the Outcomes
Project 2010–11 and refined in the Assessment for Learning and Development
Project in 2012. A total of 132 early childhood professionals from a range of services
participated in the project, which provided training focussing on early years
assessment practice and used a practitioner-inquiry research model. The project
operated as a collaborative partnership between researchers from the University of
Melbourne and Community Child Care, policy makers from the Department of
Education and Early Childhood Development and the VCAA, and multidisciplinary
early years practitioners.
 In 2013, the VCAA commissioned Monash University to review and evaluate the
Inquiry to Implementation Project and the final report is available on the VCAA
website. This report identified a Relational Agency Framework developed from an
analysis of project data. The Relational Agency Framework accommodates early
years multidiscipline practitioner experiences within the professional learning and
accounts for the documented changes in professional identity, responsive
relationships and assessment practice. This report identified a Regional Agency
Framework developed from the analysis of the project data. This framework builds on
the international research on the effectiveness of multidisciplinary networks and
focusses on the context in Victoria. The report further informs the development of
VCAA assessment resources to support early years multidisciplinary practice in early
years networks.
 Development of a web-based resource; Supporting English as an Additional
Language – Transition to School, commenced in partnership with the Department of
Education and Early Childhood Development, and Dr Priscilla Clarke, OAM. The
resource links assessment in the early years with school curriculum support
documents. It will assist early childhood professionals and teachers in schools
develop a shared understanding of the capabilities of children learning English as an
additional language and to develop practices that support a continuum of learning.
 An Assessment Practices in the Early Years resource has been developed and
published on the VCAA website. It provides support for early childhood professionals
in:
‒ ongoing engagement with the Victorian Early Years Learning and Development
Framework, associated frameworks and assessment resources
Report of operations – year in review
13
‒ professional conversations about children’s learning and development with
children, with families and with other early childhood professionals
‒ reflective practice, evaluation and review of practices, beliefs and ideas about
assessment for learning and development with colleagues, tertiary students and
early childhood professionals.
Foundation–10 curriculum
The VCAA develops curriculum for the Foundation–10 years of schooling, as well as a
range of curriculum and assessment support materials to assist teachers implement
their teaching, learning and assessment programs. The VCAA also provides timely and
high-quality advice to its stakeholders about implementing curriculum and developing
teaching and learning programs.
AusVELS
AusVELS is the Foundation–10 curriculum for Victorian government and Catholic
schools. The implementation of AusVELS, which incorporates four Australian
Curriculum subjects – English, Mathematics, History and Science – began in 2013 and
continued in 2014.
AusVELS prescribes a single, coherent and comprehensive set of 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
an existing state and territory curriculum framework.
The VCAA’s dedicated AusVELS website, ausvels.vcaa.vic.edu.au, provides the
curriculum, including an overview for each learning domain and the content and
achievement standards. The VCAA website, vcaa.vic.edu.au, provides additional
Foundation–10 curriculum advice and support, including audit and planning templates,
progression point examples, and information about professional development
opportunities for teachers.
Achievements
 The AusVELS curriculum website continues to attract high usage, with more than
214,000 users and more than 3 million page views. Twenty-five per cent of the users
of the site in 2013–14 were new.
 The VCAA released the F–10 Curriculum Planning and Reporting Guidelines in
February 2014. They provide advice to Victorian schools on the effective use of
AusVELS to develop curriculum plans and report student learning achievement. The
guidelines set out an approach to curriculum delivery based on learning as a
continuum. The guidelines also provide flexibility for schools to specialise in specific
curriculum areas and to develop teaching and learning programs for students. Under
the new guidelines, schools will be able to work with their local communities to
determine how best to report student learning to parents.
 The VCAA launched the AusVELS Curriculum Planning Resource website in
February 2014. It offers school leaders a range of resources to support planning and
documenting a comprehensive school-wide curriculum. It includes a self-assessment
tool and a suite of curriculum planning examples for both primary and secondary
schools. Since its launch, it has had 16,000 unique visitors and 85,000 page views,
and usage statistics show that users are finding what they need and spending time
on the site indicating they are engaging with the material.
 The curriculum materials designed for students with a disability, previously known as
Towards Level 1 of the VELS, were updated to align with the AusVELS curriculum
and retitled Towards Foundation Level AusVELS. For English, Mathematics, Science
and History, curriculum levels A to D for students with a disability have been
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Annual Report 2013–14





integrated directly into the AusVELS curriculum. New AusVELS Students with
Disabilities Guidelines have also been developed to reflect the updated curriculum.
They provide advice for school leaders and teachers to support the delivery of highquality curriculum for all students, with a focus on students with a disability.
An extensive professional development program was delivered in partnership with the
Department of Education and Early Childhood Development to familiarise
government school leadership teams with the Foundation–10 curriculum planning
and reporting guidelines. It involved 16 sessions for the first three of the four regions
and reached approximately 1000 school leaders.
The VCAA has facilitated online professional learning sessions for more than 500
teachers and leaders from Catholic, Government and independent schools about the
implementation of AusVELS and whole-school curriculum planning in Victoria.
Feedback from participants was positive and information was gathered about future
professional development needs.
The VCAA facilitated a large number of curriculum domain-specific AusVELS
professional development sessions for school networks, tertiary institutions, subject
associations, at education conferences and for other stakeholders.
Resources to support the implementation of AusVELS were developed and published
on the VCAA website, including:
‒ Navigating AusVELS, an electronically-navigable document designed to assist
teachers to identify clearly the location of achievement standards within each
learning domain.
‒ sample information for schools to communicate with parents about the
implementation of AusVELS.
The online AusVELS Update has nearly 4000 subscribers.
Foundation–10 assessment
NAPLAN 2013
The VCAA reported the results of NAPLAN 2013 to schools and parents on schedule in
September 2013. Student results were referenced to the national achievement scale,
which consists of ten bands. Each year level was reported against a range of six bands
where the higher the band, the greater the complexity of the skills assessed:
 Year 3: Bands 1–6
 Year 5: Bands 3–8
 Year 7: Bands 4–9
 Year 9: Bands 5–10.
Parents of each child who undertook the NAPLAN 2013 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 to the middle 60 per cent of all students who completed the
test.
The NAPLAN reports to parents included an interpretation of results to assist them in
reading the report, described the content of each test, and provided a summary of the
typical skills and knowledge assessed at each band for each subject area.
One of the achievement bands for each year level is identified as the National Minimum
Standard for that year level. The National Minimum Standard represents a wide range
of the typical skills demonstrated by students at this level. Students with results in the
band representing the National Minimum Standard typically demonstrate the basic
elements of literacy and numeracy for that year level. These skills are published on the
National Assessment Program website for each learning domain and for each year
level.
Report of operations – year in review
15
Table 1 – Relationship between year levels and the National Minimum Standard
Year level
Below NMS
At NMS
Above NMS
Year 3
Band 1
Band 2
Bands 3–6
Year 5
Band 3
Band 4
Bands 5–8
Year 7
Band 4
Band 5
Bands 6–9
Year 9
Band 5
Band 6
Bands 7–10
NAPLAN 2014
The VCAA implemented the NAPLAN 2014 in Victoria in May 2014. 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.
The tests were developed under the project management of the Australian Curriculum,
Assessment and Reporting Authority. A variety of item development contractors were
responsible for the production of test items.
The Australian Curriculum, Assessment and Reporting Authority coordinated
development of the tests in consultation with the VCAA and the other state and territory
test administration authorities, the Commonwealth Government, and non-government
school representatives. An independent Measurement Advisory Group of experts in
educational measurement and assessment provided advice on the quality of the tests
and integrity of the data, and guided the methodologies applied in constructing and
reporting on the 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, each year in the weeks prior to NAPLAN tests, a common ‘personequating study’ is conducted with a representative sample of Australian schools for all
tests except writing.
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 test prompts do not affect student results from
year to year.
The VCAA was responsible for marking Tasmanian NAPLAN writing tests
(approximately 25,000 tests) as well as Victorian tests (approximately 250,000 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 Australian
Curriculum, Assessment and Reporting Authority NAPLAN Reading Project Manager
and educational representatives from New South Wales, Tasmania and South
Australia. Marking of all written-answer items was completed by mid-June 2014.
Achievements
 NAPLAN 2013 parent reports for Victorian students of approximately 2300 schools
were delivered on schedule and on budget.
 NAPLAN 2013 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.
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Annual Report 2013–14
 Tests for more than 250,000 Victorian students were delivered to, administered by
and returned from more than 2300 schools during the NAPLAN 2014 testing period,
within budget and on schedule.
On Demand
On Demand is an online application that provides tests linked to the AusVELS. Both
general ability tests and learning-domain-specific assessments are provided. Teachers
can administer On Demand tests for a single student or an entire class. The application
provides both linear and computer-adaptive tests, where adaptive tests automatically
adapt to the ability of the student sitting them, Tests are available in English and
Mathematics.
On Demand is widely used in Victorian schools for:
 assessing the ability levels of new-intake or late-arrival students
 identifying strengths and weaknesses of individual students
 corroborating teacher judgments of students’ abilities
 assisting in the planning of teaching programs
 assisting in curriculum planning
 longitudinal analysis of student achievement.
Achievements
 The On Demand application was successfully used to deliver the Critical Thinking
Test as part of the pilot of the VCE Extended Investigation in 2013. Twelve schools
completed the examination on 16 October 2014.
 A technical review of the On Demand application was completed, and work
commenced in 2014 to upgrade core elements of the application to ensure it remains
functional and supportable 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
VCE
The VCAA supports the delivery of the VCE curriculum by providing advice and
resources to teachers, including a wide range of VCAA curriculum materials and
resources on the VCAA website. Implementation sessions are held across the state
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 to ensure that the highest-quality
curriculum is available to all Victorian students.
The VCE covers a broad range of studies: more than 130 study options are available at
Year 12 level, including 45 languages, 21 VCE VET programs and 13 school-based
apprenticeships and traineeships.
VCE VET programs are fully integrated with the VCE and provide students with credit in
the VCE and credit for national training qualifications issued within the Australian
Qualifications Framework.
Report of operations – year in review
17
VCAL
There are three VCAL levels: Foundation, Intermediate and Senior. Students start at
the VCAL level that matches their needs and abilities. A VCAL student’s learning
program must comprise four compulsory curriculum strands:
 literacy and numeracy skills
 work-related skills
 industry-specific skills
 personal development skills.
Themed VCAL programs are also available. They are intended to provide a learning
program focus linked to skill-shortage areas in the labour market or to job opportunities.
The programs assist students to choose future education, training or employment
pathways such as apprenticeships, VET qualifications or employment.
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 required for entry to higher education or employment, such as in the visual arts,
design, photography or music.
VET
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 under which 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 or above Certificate II level are eligible for
block credit recognition which 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 enrolments
In 2013, a total of 49,436 students were enrolled in VET with 611 providers. This
resulted in 68,463 certificate enrolments 1 across a range of industries, including 3,787
enrolments in school-based or part-time apprenticeships or traineeships. The numbers
of students enrolled in VET has grown steadily since the program was established.
Enrolments in 2014 remained steady.
‘Certificate enrolments’ counts the number of enrolments rather than the number of students; students
may be enrolled in more than one certificate.
1
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Annual Report 2013–14
Achievements
 During February and March 2014, four VCE briefings for school leaders 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 175 participants
from 101 schools. Two online Collaborate briefings for school leaders were also
conducted with 85 participants. Teachers new to the responsibility of managing VCE
programs indicated they found the sessions invaluable in providing an overview of the
cycle from enrolments through to study score calculation.
 Following directions from expert reference groups and the results of statewide public
consultation about the scope and focus for the review of the learning areas of
English, Mathematics, Science, and History, VCE review panels were formally
convened and began an 18-month review process in 2013 and 2014. VCE
Geography and Information Technology study designs are also being reviewed in
2013 and 2014. Following public responses to the consultation paper Strengthening
Pathways in Senior Secondary Qualifications, the VCE (Baccalaureate) was
introduced as a VCE pathway. The Industry Pathways Programs became available
within the VCE or the VCAL.
 The VCE Extended Investigation was successfully piloted in 11 schools during 2013.
The study is being implemented as a scored VCE study in 2014, with 241 enrolments
from 21 metropolitan and regional schools. Induction and training days were
conducted for staff of these schools. A half-day information session was conducted
for staff of schools that had expressed interest in offering the study in 2015. Eightysix attendees from 41 schools attended the session.
 A review of the assessment regime for school-assessed tasks in seven VCE studies
was conducted, and resulted in the marking scale being broadened and performance
level descriptions being restructured into rubric format.
 The annual training days for teachers of the visual arts and technologies studies that
include school-assessed tasks were conducted, with very good attendance rates and
feedback. Sessions were also conducted via online Collaborate for teachers unable
to attend the training days at the Coburg Assessment Centre.
 The program for Higher Education Studies in the VCE continued to grow, with eight
universities offering eligible VCE students a broad range of first-year undergraduate
studies approved by the VCAA Board.
 The 2013 Victorian Certificate of Applied Learning Achievement Awards recognises
the outstanding achievements of young people who participated in the VCAL in 2013.
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. This year, the VCAL awards celebrated the outstanding
achievements of 37 students, five teachers and seven partner organisations. The
Chair’s Award was presented to two recipients for their contribution to the promotion
and development of the VCAL in their community.
 Twelve new providers – five independent and seven government schools – were
authorised to deliver the VCAL for the first time in 2014.
 The VCE VET programs Building and Construction, Hospitality, Small Business and
CISCO were redeveloped during 2013 for implementation in 2014. Continuous
improvement of training packages saw changes made to nine additional VCE VET
programs due to updates of units of competency, new coding or changes to
qualification packaging rules.
 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 650 VET
coordinators, VCAL coordinators, teachers, Local Learning and Employment
Networks, and registered training organisations in 13 locations during November
2013
Report of operations – year in review
19
‒ professional development seminars in partnership with subject associations,
registered training organisations and government departments for VCE VET
Hospitality, Information Technology, Sport and Recreation, Health, Music Dance
and Business programs
‒ workshops for teachers and trainers from schools and registered training
organisations engaged in the delivery of scored VCE VET programs
‒ assistance to Department of Education and Early Childhood Development,
Independent Schools Victoria and the Catholic Education Commission Victoria in
relation to VET in VCE and the VCAL
‒ feedback regarding Vocational Training in Senior Secondary certificates as part of
the review initiated by Department of Education and Early Childhood Development
‒ support for the Designing an effective 21st Century CTE (Career and Technical
Education) /VET System project initiated by the Asia Society Global Cities
Education Network. Delegates from eight international cities visited Melbourne to
examine and learn from our VET in Schools model
‒ advice to Industry Skills Councils on the structure and content of qualifications
appropriate for students undertaking a senior secondary certificate
‒ support to the Australasian Curriculum, Assessment and Certification Authorities
VET group and the Australian Curriculum, Assessment and Reporting Authority
itself 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.
 The VCAA:
‒ continued participation in teacher and trainer networks led by Curriculum
Maintenance Managers and other industry organisations
‒ participated in all stages of planning and development with the Australian
Curriculum, Assessment and Reporting Authority on the Work Studies curriculum at
Year 9 and Year 10
‒ continued work on the National Trade Cadetship at Year 11 and Year 12.
Senior Secondary assessment
Victorian Certificate of Education
During the October/November 2013 examination period, 109 written examinations from
106 VCE studies – including the Auslan examination and those provided by CCAFL –
were conducted over 18 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 54 days.
VCE graded assessment and study scores 2013
Graded assessment comprises School-assessed Coursework or School-assessed
Tasks and external examinations. In 2013, there were 781,484 graded assessments.
The median grade awarded was B and 57.9 per cent of grades were B or higher.
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Annual Report 2013–14
Table 2 – Study scores 2008–2013
2008
Number of study scores issued
2009
2010
2011
2012
2013
259,687 258,184 262,936 260,978 259,007 257,940
Students with at least one study score
75,541
76,208
77,017
76,699
76,493
76,325
Students with at least one study score
of 40+
14,597
14,650
14,947
14,737
14,610
14,657
Students with at least one study score
of 50
625
604
637
624
643
659
Number of study scores of 50
687
684
695
693
706
721
VCE VET programs
In 2013, 21 VCE VET programs across 13 broad industry areas comprising 31 distinct
qualifications were available. Thirteen 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, 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.
VCAL
The VCAL is available to 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.
Achievements
During the reporting period, the VCAA:
 recorded:
‒ 50,014 VCE completions
‒ 12,623 VCAL certificate completions
‒ 475 students who had successfully completed at least one unit of a Higher
Education study
 delivered to students’ homes:
‒ 79,910 VCE statements of results
‒ 78,983 General Achievement Test statements
‒ 4,642 VCAL statements of results
‒ 15,676 VET statements of results
‒ 293 statements of Equivalent Qualification
 delivered to students through their school:
‒ 66,624 VCE statements of results
‒ 16,263 VCAL statements of results
‒ 31,201 VET statements of results
Report of operations – year in review
21
 delivered:
‒ 640 General Achievement Test statements to overseas students (Crawford
Schools)
‒ 341 certificates and 374 statements of results to overseas VCE providers
 provided the VCAA and Victorian Tertiary Admissions Centre joint information service
for students, whereby:
‒ 27,961 students accessed their results by SMS
‒ 53,616 students accessed their results online and 13,455 students accessed their
online results via their mobile phones
‒ 7,797 students accessed their results using both the SMS and web services.
Future plans and challenges
The following are planned for 2014–15:
 Establishment of an Assessment for Learning and Development Project advisory
committee with the researchers who developed and delivered professional learning
with the VCAA from 2010 to 2013. The committee will oversee the first round of
external multidisciplinary early years professional learning which is to be delivered in
networks by early years consultants
 Preparation for implementation of the Industry Pathways Programs and VCE
Specialist programs as options within the VCE
 Statewide briefings, in preparation for implementation from 2016, for VCE
Geography, Information Technology (IT Applications and Software Development),
English Language, English, English as an Additional Language, Bridging English as
an Additional Language, Literature, Mathematics (Foundation, Specialist, Further,
Methods [CAS] and General), Biology, Chemistry, Environmental Science, Physics,
Psychology, and History (Ancient, Early Modern, Revolutions, Twentieth Century and
Australian), Chin Hakha, Algorithmics
 Development of two new VCE language studies: Karen and Vietnamese First
Language
 Review and redevelopment of approximately 12 VCE studies.
Summary of financial results
The table below provides a summary of financial information for 2013–14 and
comparison with previous years.
In 2013–14, income totalled $51.6 million, compared with $52.4 million in 2012–13.
This was due to a reduction in Other Income of $1.3 million, but offset by an increase in
government appropriations of $0.5 million.
Expenditure for 2013–14 was relatively stable, increasing by $0.9 million to
$53.6 million from $52.7 million in the previous financial year. This was due to
increases in supplies and services of $1.8 million, but offset by reductions in employee
expenses of $0.7 million and depreciation and amortisation charges of $0.2 million.
The VCAA recorded a net deficit of $2.0 million in 2013–14 compared with a deficit of
$0.4 million in 2012–13.
Total assets decreased in 2013–14 by $1.6 million, primarily due to reduced cash and
cash equivalents of $1.4 million during 2013-14 to $8.5 million.
Total Liabilities increased $0.5 million due to an increase in payables at year end.
22
Annual Report 2013–14
Five-year financial summary
2013–14
$,000
2012–13
$,000
2011–12
$,000
2010–11
$,000
2009–10
$,000
43,177
42,643
43,221
51,479
42,820
8,380
9,703
7,554
7,270
8,518
Total Income from
transactions
51,557
52,346
50,775
58,749
51,338
Total expenses from
transactions
53,633
52,697
55,600
55,845
51,189
Net result from
transactions
(2,077)
(351)
(4,825)
2,904
149
Net result for the period
(2,088)
(351)
(4,825)
2,936
158
(203)
5,362
(896)
Government appropriations
Other Income
Net cash flows from
operations
Cash and cash equivalent
Total assets
Total liabilities
Report of operations – year in review
(453)
881
8,490
9,896
9,460
10,533
6,533
11,701
13,270
13,950
17,762
15,454
6,022
5,503
5,831
4,820
5,447
23
Report of operations – governance and
organisational structure
Ministers
The VCAA is primarily accountable to the Minister for Education. It 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 Education and
Training Reform Act.
VCAA Board
Professor Adam Shoemaker
Chair 1 July 2013–31 January 2014
Professor Adam Shoemaker was 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.
Mr Chris Wardlaw, PSM, BEc (Hons), DipEd,
Chair from 29 April 2014–present
Mr Chris Wardlaw held Deputy Secretary positions in education in Hong Kong (2002–
08) and Victoria (2009–13) before retiring. In the Hong Kong Government, Mr Wardlaw
was responsible for curriculum, assessment and quality assurance for pre-primary,
basic education and senior secondary education, and in Victoria for strategy and review
across the portfolio.
Prior to his time in Hong Kong, Mr Wardlaw had a long career in Victorian education,
during which he took a leading role in major reforms supporting school-level decision
making, and evaluation and review.
Mr Wardlaw taught economics and history at university and secondary levels prior to
moving into educational administration.
Mr Wardlaw was awarded the Public Service Medal in the 2013 Queen's Birthday
Honours list. He was made a Fellow of Monash University in 2013.
In a parallel sporting career, Mr Wardlaw was Head Coach of the Australian Athletics
Team at the 2000 Sydney Olympic Games, an Olympian in 1976 and 1980 in the
10000m and marathon, coach of marathoners Steve Moneghetti and Kerryn McCann,
and distance runner Craig Mottram. Mr Wardlaw was awarded the Australian Sports
Medal in 2000.
Dr 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 VicePresident 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
24
Annual Report 2013–14
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 entitled ‘Gurranyin Borinya (On Eagle’s Wings): Effecting
Change for Koorie Youth’.
Mr Richard Bolt, BE (Electrical), MPPM
Secretary, Department of Education and Early Childhood Development
Mr Richard Bolt has had a diverse career in public service, policy research, public
advocacy and engineering.
Richard is the Secretary of the Department of Education and Early Childhood
Development (2011 to present). As Secretary, Richard manages a $12 billion budget
and leads 2,300 corporate staff to deliver and improve early childhood, school
education, and vocational and higher education services across Victoria. He employs a
further 55,000 staff in government schools.
Prior to joining the Department of Education and Early Childhood Development,
Richard was Secretary of the Department of Primary Industries (2006 to 2011) with
responsibility for agriculture, energy, fisheries, mining and forestry.
During his public service career, Richard has led work on energy industry regulation,
national energy market reform, carbon trading design, transport security, agriculture
science and policy, and education reform. Before joining the public service, Richard’s
work in advocacy and research covered defence, foreign affairs, industrial relations,
communications, environmental protection and consumer protection.
Richard holds a Bachelor's degree in Electrical Engineering from the South Australian
Institute of Technology (now the University of South Australia), a Master's degree in
Public Policy and Management from Monash University, and a Graduate Diploma in
Company Directorship.
Ms Suzy Chandler, BA, MEd, Med, DipEd, MACE, FACEL
Ms Suzy Chandler is Principal of Fintona Girls’ School where she also teaches VCE
History: Revolutions. She has held this position for the past eight years.
Prior to her appointment at Fintona, Ms Chandler was Vice Principal of Westbourne
Grammar School from 2000 to 2006, and taught at Camberwell Grammar from 1995 to
2000, Scotch College from 1993 to 1994, and Yeshivah College from 1987 to 1992. Ms
Chandler has been a passionate educator for more than 30 years. She has also served
on the committees of a number of community groups and has been the Mayoress of
Prahan and Stonnington.
Ms Chandler is a member of the editorial board of Principal Matters (the official journal
of the Secondary Principals' Associations of Australia), a member of the Australian
College of Educators, and a Fellow of the Australian Council for Educational Leaders.
She has a particular interest in sustainability, environmental matters and human and
animal rights. Ms Chandler is a great supporter of the Northern Territory Danila Dilba
Health Service, a non-government organisation providing high-quality comprehensive
primary care to the Aboriginal and Torres Strait Islander peoples of the greater Darwin
area.
Professor Adrienne Clarke, AC, PhD, BSc (Hons)
Professor Adrienne Clarke is a leading academic and world-renowned plant geneticist.
She has been awarded numerous distinctions, including Companion in the Order of
Report of operations – governance and organisational structure
25
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
Victorian governments on bodies including the Prime Minister’s Science and
Engineering Council and the Victorian State Government’s Innovation Economy
Advisory Board. Professor Clarke is a Fellow of the Australian Academy of Science and
of the Australian Academy of Technology, Science and Engineering, a Foreign
Associate of the National Academy of Science, USA and a Foreign Member of the
American Academy of Arts and Science.
Professor Clarke was appointed Chancellor of La Trobe University in February 2011.
Professor Anne Jones, EdD, MSc, DipEd, BSc (Hons)
Professor Anne Jones is currently responsible for leading Victoria University’s
academic and student portfolio, which includes the university’s student services and the
Centre for Collaborative Learning and Teaching. She led the development and now
leads the implementation of a new curriculum framework for the university. Professor
Jones’ portfolio also includes strategic oversight of vocational education strategy, the
Trades College and the Victoria University College.
Professor Jones originally trained and worked as a scientist with qualifications ranging
from degrees in Zoology to a doctorate based on research into how VET teachers
make professional judgments.
Professor Jones has significant experience in workplace-based learning and
international educational activity. She has worked for the former Bendigo College of
Advanced Education, RMIT University, the former Flagstaff College of TAFE, and Box
Hill Institute.
Professor Jones has a longstanding interest in VET policy and practice. She has
contributed to thinking and practice relevant to post-compulsory VET, with particular
reference to disengaged youth, to VET teaching practice, and to the structure and
purpose of higher-level VET qualifications, their delivery and their role supporting the
economic and social inclusion missions of the tertiary education system.
Professor Jones is currently the Deputy Vice-Chancellor, Academic and Students at
Victoria University.
Mr Tony Larkin MEd, BSc, MACE
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. 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 and
Chairman of the Associated Grammar Schools of Victoria.
Ms 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 more than 30 years. She has
been actively involved in curriculum provision in different educational settings, including
as a lecturer in primary Mathematics and district curriculum consultant.
Ms Miles is currently Associate Principal of Doveton College and Director of Learning.
Her role includes the development of a personalised curriculum in the college, provision
of professional development, including leading the college’s professional learning
teams, and developing partnerships with universities and international learning experts.
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,
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Annual Report 2013–14
Colorado. Under her leadership, Trafalgar Primary School was also the first Primary
school worldwide to implement the Musical Futures Approach to music; now a highlysuccessful international program.
Mr 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 of Our Lady of Immaculate Conception School, Sunshine, from 2003
to 2012. He is a registered teacher and has more than 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.
Mr Dale Pearce, BA, DipEd
Mr Dale Pearce is currently Principal of Bendigo Senior Secondary College, and has
more than 30 years of experience both as a principal and a 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 to 2008) 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 18
schools in the Bendigo region. He is a member of Victorian government’s Community
Sector Reform Council.
Mr Russell Pettis, MAppSc, FAIM
Mr Russell Pettis recently retired as Chief Executive Officer of DENSO Automotive
Systems Australia, where he worked for 19 years and was the first non-Japanese chief
executive of the global DENSO Corporation. Prior to joining DENSO, Mr Pettis was
employed within the aerospace industry for many years in manufacturing management
roles at Commonwealth Aircraft Corporation and, later, Aerospace Technologies
Australia. His initial formative employment period, after gaining his tertiary
qualifications, was with the Materials Research Laboratories within the Defence
Science and Technology Organisation. He worked as a Scientist undertaking marine
research related to defence materials. During this period, Mr Pettis published a range of
technical reports and scientific papers for relevant publications.
During an industrial career spanning 43 years, Mr Pettis had a passion for vocational
training of his staff and the general workforce. He was responsible for the early
implementation of the Certificate of Automotive Manufacturing at DENSO Australia,
leading to the development of a highly competent workforce which became the
benchmark for the automotive industry in Australia.
In addition to his business career, Mr Pettis participates in a number of community
activities, including membership of the board of the Sir Edward (Weary) Dunlop Medical
Research Foundation and National President of the Naval Association of Australia.
Ms Andrée Poulter, BA, Dip Ed, GCert
Ms Andrée Poulter has been involved in education for more than thirty years, having
worked in government schools in western Queensland and Melbourne, and written
Report of operations – governance and organisational structure
27
curriculum materials for the ESL Companion to the CSF. She has led the
implementation of whole-school curriculum change, introduced programs that promote
the inclusion of all learners, delivered professional learning on a variety of topics
including cognitive coaching, the integration of explicit teaching of higher order thinking
skills into curriculum designs, literacy across the curriculum, collaborative learning, and
philosophy for children.
Ms Poulter is committed to pedagogies that engage young people with important ideas
relating to our culture as well as equipping them with the skills and values that will allow
them to have fulfilling lives and to become responsible adults and citizens.
Presently Ms Poulter is Assistant Principal responsible for Teaching and Learning at
Melton Secondary College.
Ms Debra Punton, DipT, BEd, MEd
Ms Debra Punton is a registered teacher who 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 holds the Chair in Early Childhood Education and Care at The
University of Melbourne. Within the Graduate School of Education, Professor Tayler
leads the academic direction of the Master of Teaching Early Childhood, a specialist
birth-to-age-eight teaching course bridging care, education and health. Professor Tayler
is, leader of the E4Kids longitudinal study, and a chief investigator in the National
Science of Learning Centre and the 3a (Abecedarian Approach Australia) group of
research and development projects. She has an extensive background in early
childhood education and has held numerous positions, including primary school
teacher.
Senior executives
The Chief Executive Officer is responsible to the VCAA Board for policy and operational
matters and to the Secretary of the Department of Education and Early Childhood
Development for financial, human resources and other administrative matters.
Chief Executive Officer
John Firth
John Firth has been CEO of the VCAA since August 2005, having managed Curriculum
for the previous 12 years. John has been a curriculum leader for many years and was
responsible for the development of the Victorian Essential Learning Standards (VELS)
as the curriculum for Victorian schools for the Foundation–10 years.
John has overseen the continuing development of the VCE as a Year 12 credential of
international status, the full recognition of VET within the VCE and the implementation
of the VCAL as an additional vocational pathway for senior secondary students. Under
his leadership, the VCAA has expanded considerably its international work, especially
increasing the number of schools who are working with international partners to offer
the VCE.
28
Annual Report 2013–14
The VCAA supports early childhood providers to implement the Victorian Early Years
Learning and Development Framework. The VCAA administers the National
Assessment Program for Literacy and Numeracy in Victoria and provides high quality
assessment tools for classroom use.
John is a member of the Department of Education and Early Childhood Development
Executive Board and has been a member of many state and national groups and
speaks frequently at state and national forums. In 2008 he was appointed as a member
of the Interim National Curriculum Board, and in 2009 he was appointed to the Board of
the Australian Curriculum, Assessment and Reporting Authority, and made a Fellow of
the Australian College of Educators.
Executive Director, Assessment and Reporting
Dr 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.
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 secondary school
English teacher, was a university tutor in Education, worked for nine years as a test
development officer and education researcher after winning a PhD scholarship, and
held a Senior Fulbright Award.
Director, Assessment Centre
Joe 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 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, Curriculum
Dr 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,
Teams and Study Reference Groups, AusVELS Working Groups, the Vocational
Education Reference Group, and the Curriculum and Assessment committees of the
VCAA Board. These 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 the
Department of Education and Early Childhood Development and international
education advisory roles.
Report of operations – governance and organisational structure
29
Director, Curriculum Services
Charmaine 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 newly-created 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 Support
Lea 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 international.
Lea has worked at executive level in several Victorian public sector entities and in the
private sector.
VCAA committees
Executive Committee
The Executive Committee established under section 2.5.7 of the Act comprised the
VCAA Chair, Mr Chris Wardlaw; Chief Executive Officer, Mr John Firth; Mr Richard Bolt;
Mr Tony Larkin; and Ms Debra Punton.
Audit Committee
The VCAA Audit Committee comprised Board members Ms Vicki Miles, Mr Russell
Pettis and Mr Tony Larkin, and two co-opted external members, Mr Stuart Alford and
Mr 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
 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
30
Annual Report 2013–14
 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 Committee
The Early Years–10 Curriculum and Assessment Committee comprises VCAA Board
members and representatives of the following organisations and sectors:
 Catholic Education Commission Victoria
 Independent Schools Victoria
 Department of Education and Early Childhood Development
The committee provides expert advice and makes recommendations to the VCAA in
relation to the Early Years to Year 10 on:
 development and approval of curriculum and assessment, including the
implementation of the Australian Curriculum
 policies, criteria and standards for curriculum and assessment
 the relationship between the Victorian Early Years Learning and Development
Framework, 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 assessment
programs
 provision of material for schools and early childhood settings and professional
development for teachers and educators to support the implementation of curriculum
and assessment programs
 research on the curriculum, standards and assessment at a national and international
level.
Senior Secondary Curriculum and Assessment Committee
The Senior Secondary Curriculum and Assessment Committee comprised VCAA Board
members and Dr Merryn Davies, Ms Dina Guest, Mr Michael Taylor, Ms Rosalie Jones,
Mr Andrew Hay, Mr Andrew Rimington and Professor Peter Stacey as coopted
members. The committee includes representatives of the Catholic, Independent,
Government, Tertiary and Industry sectors.
The committee provides expert advice and makes recommendations to the VCAA
Board on:
 development, evaluation and approval of curriculum and assessment in the postcompulsory 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 Committee
The Review Committee comprises three members of the VCAA Board or staff of the
VCAA and is convened only when required. A board member chairs committee
Report of operations – governance and organisational structure
31
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 Committee
The 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 Education and Training Reform Act, may apply for a review
of the decision by the Appeals Committee on the grounds that the decision was
unreasonable or the penalty imposed was too harsh.
VCE Study Review and Development Panels and Writing Teams
VCE Study Review and Development Panels and Writing Teams review, evaluate and
redevelop existing VCE studies and prepare proposals for new studies for approval by
the VCAA Board. They comprise practising VCE teachers, academic and curriculum
experts, and business and training sector representatives and are chaired by the
relevant curriculum managers.
32
Annual Report 2013–14
Organisational structure
Minister for Children
and Early Childhood
Minister for
Education
Chair
Chris Wardlaw
Minister for Higher
Education and Skills
Secretary
Richard Bolt
CEO
John Firth
Executive Director
Curriculum
Dr David Howes
Executive Director
Planning, Strategy &
Corporate Support
Lea Saddington
Director
Curriculum Services
Charmaine Taylor
Executive Director
Assessment &
Reporting
Dr David Philips
Director
Assessment Centre
Joe Pellegrino
VCAA staff establishment
At 30 June 2014, the VCAA had an establishment of 185.1 full-time equivalent (FTE)
positions. During the year, the VCAA also employed approximately 274 casual
employees and just over 4018 sessional employees.
More detail is provided in the workforce data section on page 88.
Report of operations – governance and organisational structure
33
34
Annual Report 2013–14
Financial statements
Accountable Officers’ and Chief Finance and Accounting
Officer’s declaration
The attached financial statements for the Victorian Curriculum an Assessment Authority
(VCAA) have been prepared in accordance with Standing Directions 4.2 of the
Financial Management Act 1994, applicable Financial Reporting Directions, Australian
Accounting Standards including Interpretations, and other mandatory professional
reporting requirements.
We further state that, in our opinion, the information set out in the comprehensive
operating statement, statement of financial position, statement of changes in equity,
cash flow statement and accompanying notes, presents fairly the financial transactions
during the year ended 30 June 2014 and financial position of the VCAA at 30 June
2014.
At the time of signing, we are not aware of any circumstance which would render any
particulars included in the financial statements to be misleading or inaccurate.
We authorise the attached financial statements for issue on 27 August 2014.
Chris Wardlaw
Chair
Melbourne
27 August 2014
John Firth
Chief Executive Officer
Melbourne
27 August 2014
Bruce Rohde
Chief Finance and Accounting Officer
Melbourne
27 August 2014
Financial statements
35
36
Annual Report 2013–14
Financial statements
37
Comprehensive operating statement for the year ended
30 June 2014
Note(s)
2014
$
2013
$
Operating appropriations
2(a)
42,227,468
42,293,307
Capital appropriations
2(a)
950,000
350,000
Interest
2(b)
185,033
187,653
Other income
2(c)
4,015,136
3,392,750
Grants
2(d)
1,779,716
4,197,459
Resources received free of charge
2(e)
2,399,201
1,924,687
51,556,554
52,345,856
Income from transactions
Total income from transactions
Expenses from transactions
Employee expenses
3(a)
32,455,754
33,167,402
Depreciation and amortisation expense
3(b)
1,090,926
1,336,189
Supplies and services
3(c)
17,687,461
16,269,059
Resources received free of charge
3(d)
2,399,201
1,924,687
Total expenses from transactions
53,633,342
52,697,337
Net result from transactions (net operating balance)
(2,076,788)
(351,481)
Other economic flows included in net result
Net gain/(loss) on non-financial assets
4(a)
14,214
-
Net gain/(loss) on financial instruments
4(b)
(25,883)
-
Net result from continuing operations
(2,088,457)
(351,481)
Net result
(2,088,457)
(351,481)
Comprehensive result
(2,088,457)
(351,481)
The above comprehensive operating statement should be read in conjunction with the
notes to the financial statements.
38
Annual Report 2013–14
Statement of financial position as at 30 June 2014
Note(s)
2014
$
2013
$
Cash and deposits
15, 16
8,490,056
9,896,221
Receivables
5, 15
1,368,628
1,618,686
9,858,684
11,514,907
Assets
Financial assets
Total financial assets
Non-financial assets
Plant and equipment
6
1,453,556
1,505,880
Other non-financial assets
8
388,369
249,174
1,841,925
1,755,054
11,700,609
13,269,961
Total non-financial assets
Total assets
Liabilities
Payables
9, 15
5,848,548
5,401,092
Borrowings
10, 15
173,879
102,230
Total liabilities
6,022,427
5,503,322
Net assets
5,678,182
7,766,639
979,690
3,068,147
Contributed capital
4,698,492
4,698,492
Net worth
5,678,182
7,766,639
Equity
Accumulated surplus
Commitments for expenditure
13
Contingent assets and contingent liabilities
14
The above statement of financial position should be read in conjunction with the notes
to the financial statements.
Financial statements
39
Statement of changes in equity for the year ended
30 June 2014
Notes
Balance at 1 July 2012
Net result for the year
Balance at 30 June 2013
Net result for the year
Balance at 30 June 2014
Accumulated
Surplus
$
Contributions by
owner
$
Total
$
3,419,628
4,698,492
8,118,120
(351,481)
3,068,147
(2,088,457)
979,690
4,698,492
4,698,492
(351,481)
7,766,639
(2,088,457)
5,678,182
The above statement of changes in equity should be read in conjunction with the notes
to the financial statements.
40
Annual Report 2013–14
Cashflow statement for the year ended 30 June 2014
Note(s)
2014
$
2013
$
44,957,184
46,839,622
Interest received
185,033
187,653
Goods and services tax recovered from ATO
100,557
110,998
Other receipts
3,929,506
3,189,430
Total receipts
49,172,280
50,327,703
(32,354,525)
(33,981,072)
(48,393)
(7,248)
Payments to suppliers
(17,222,789)
(15,458,740)
Total payments
(49,625,707)
(49,447,060)
Cashflows from operating activities
Receipts
Receipts from Government
Payments
Payments to employees
Goods and services tax paid to ATO
Net cashflows from/(used in) operating activities
16(b)
(453,427)
880,643
(81,440)
(66,799)
Cashflows from investing activities
Payments for non-financial assets
Proceeds from sale of non-financial assets
-
Payments for work in progress
Net cashflows from/(used in) investing activities
-
(942,947)
(388,395)
(1,024,387)
(455,194)
Cashflows from financing activities
Proceeds from borrowings
121,336
66,799
Repayment of finance leases
(49,687)
(55,535)
71,649
11,264
Net cashflows from/(used in) financing activities
Net increase/(decrease) in cash and cash
equivalents
(1,406,165)
436,713
9,896,221
9,459,508
8,490,056
9,896,221
Committed cash (Government grant funding received in
advance)
3,461,180
3,620,511
Non-committed cash (cash reserve for short-term liabilities)
5,028,876
6,275,710
Cash and cash equivalents at the beginning of the
financial year
Cash and cash equivalents at the end of the financial
year
16(a)
Consisting of:
The cashflow statement should be read in conjunction with the notes to the financial
statements.
Financial statements
41
42
Annual Report 2013–14
Notes to the financial statements
Note 1 – Summary of significant accounting policies
44
Note 2 – Income from transactions
55
Note 3 – Expenses from transactions
56
Note 4 – Other economic flows included in net result
57
Note 5 – Receivables
57
Note 6 – Plant and equipment
58
Note 7 – Intangible assets
62
Note 8 – Other non-financial assets
62
Note 9 – Payables
63
Note 10 – Borrowings
64
Note 11 – Superannuation
64
Note 12 – Leases
65
Note 13 – Commitments for expenditure
66
Note 14 – Contingent assets and contingent liabilities
66
Note 15 – Financial instruments
67
Note 16 – Cashflow information
75
Note 17 – Ex-gratia payments
75
Note 18 – Economic dependency
76
Note 19 – Responsible persons
76
Note 20 – Remuneration of executives
77
Note 21 – Remuneration of auditors
78
Note 22 – Subsequent events
78
Note 23 – Glossary of terms and style conventions
79
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 2014. 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. For the purposes of preparing financial statements, VCAA is
classed as a not-for-profit entity.
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 accounting preparation and measurement
The 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 judgments 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. Judgments 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.
Historical cost is based on the fair values of the consideration given in exchange for
assets.
Consistent with AASB 13 Fair Value Measurement, the VCAA determines the policies
and procedures for both recurring fair value measurements, such as plant and
equipment, and financial instruments in accordance with the requirements of AASB 13
and the relevant Financial Reporting Directions.
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Annual Report 2013–14
All assets and liabilities for which fair value is measured or disclosed in the financial
statements are categorised within the fair value hierarchy, described as follows, based
on the lowest level input that is significant to the fair value measurement as a whole:
 Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or
liabilities
 Level 2 – Valuation techniques for which the lowest level input that is significant to
the fair value measurement is directly or indirectly observable
 Level 3 – Valuation techniques for which the lowest level input that is significant to
the fair value measurement is unobservable.
For the purpose of fair value disclosures, the VCAA has determined classes of assets
and liabilities on the basis of the nature, characteristics and risks of the asset or liability
and the level of the fair value hierarchy as explained above. In addition, the VCAA
determines whether transfers have occurred between levels in the hierarchy by
reassessing categorisation (based on the lowest level input that is significant to the fair
value measurement as a whole) at the end of each reporting period.
The accounting policies set out below have been applied in preparing the financial
statements for the period ended 30 June 2014 and the comparative information
presented in these financial statements for the year ended 30 June 2013.
(c) Reporting entity
The 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 Authority
Level 1, 2 Lonsdale Street
Melbourne Vic 3000
The VCAA is headed by the Chief Executive Officer (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 Department of
Education and Early Childhood Development (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.
DEECD has provided letters of comfort in past years to support their request that the
VCAA draw on accumulated reserves to fund operating activities. The current letter of
comfort, dated 30 July 2012, provides that in the event that an operating shortfall
exceeds 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. This is subject to, VCAA in the first instance,
utilising accumulated surpluses to fund its activities, and the shortfall arising as a result
of costs being incurred by the VCAA in its good-faith endeavours to achieve the
outcomes agreed between the VCAA and DEECD.
Financial statements
45
(d) Scope and presentation of financial statements
Comprehensive operating statement
The comprehensive operating statement comprises two components, being ‘net result
from transactions’ (or termed as ‘net operating balance’), ‘other economic flows
included in net result’, as well as ‘other economic flows – other comprehensive income’.
The sum of the former two represents the net result.
The net result is equivalent to profit or loss derived in accordance with AASs.
This classification is consistent with the whole of government reporting format and is
allowed under AASB 101 Presentation of Financial Statements.
Statement of financial position
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 changes in equity from opening balances at the beginning of the reporting period
to the closing balances 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.
Cashflow statement
Cashflows 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 cashflows.
(e) Changes in accounting policies
Subsequent to the 2012–13 reporting period, the following new and revised Standards
have been adopted in the current period with their financial impact detailed as below.
AASB 13 Fair Value Measurement
AASB 13 establishes a single source of guidance for all fair value measurements.
AASB 13 does not change when the VCAA is required to use fair value, but rather
provides guidance on how to measure fair value under Australian Accounting
Standards when fair value is required or permitted. The VCAA has considered the
specific requirements relating to highest and best use, valuation premise, and principal
(or most advantageous) market. The methods, assumptions, processes and
procedures for determining fair value were revisited and adjusted where applicable. In
light of AASB 13, the VCAA has reviewed the fair value principles as well as its current
valuation methodologies in assessing the fair value, and the assessment has not
materially changed the fair values recognised.
However, as AASB 13 has predominantly impacted specific disclosures about fair value
measurements and disclosures of fair values, some of these disclosures replace
existing disclosure requirements in other standards, including AASB 7 Financial
Instruments: Disclosures.
The disclosure requirements of AASB 13 apply prospectively and need not be applied
in comparative information before first application. Consequently, the 2012–13
comparatives of these disclosures have not been provided, except for financial
instruments, of which the fair value disclosures are required under AASB 7 Financial
Instruments: Disclosures.
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Annual Report 2013–14
AASB 119 Employee benefits
In 2013–14, the VCAA has applied AASB 119 Employee benefits (September 2011, as
amended) and the related consequential amendments for the first time.
The revised AASB 119 changes the accounting for defined benefit plans and
termination benefits. The most significant change relates to the accounting for changes
in defined benefit obligation and plan assets. As the current accounting policy is for the
Department of Treasury and Finance to recognise and disclose the State’s defined
benefit liabilities in its financial statements, changes in defined benefit obligations and
plan assets will have limited impact on the VCAA.
The revised standard also changes the definition of short-term employee benefits. As a
result, accrued annual leave balances which were previously classified as short-term
employee benefits no longer meet this definition and are now classified as long-term
employee benefits. This has resulted in a change of measurement for the annual leave
provision from an undiscounted to discounted basis. The liabilities for long service
leave and annual leave are recognised by DEECD.
(f) Income from transactions
Income 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.
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 received free of charge or for nominal consideration
Contributions of resources received 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 DEECD, is recognised in the
comprehensive operating statement as an expense offset by an increase to revenue as
resources received free of charge.
Financial statements
47
(g) Expenses from transactions
Expenses 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.
The Department of Treasury and Finance 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 Department of
Treasury and Finance 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 2014
and 2013 financial years.
Asset
Useful life (in years)
2014
2013
Plant and equipment (including computer equipment)
3–5
3–5
Leased assets (motor vehicles)
5–10
5–10
4
4
Intangible assets (including computer software)
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.
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Annual Report 2013–14
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.
(h) Other economic flows included in net result
Other 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 as another
economic flow within 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
 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.
Financial statements
49
(i) Financial instruments
Financial 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.
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.
(j) Financial assets
Cash and cash deposits
Cash and deposits recognised in the statement of financial position 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 cash commitments rather than for investment purposes, and readily
convertible to known amounts of cash with an insignificant risk of changes 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 and categorised
as loans and receivables. 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 cashflows from the asset have expired
 the VCAA retains the right to receive cashflows 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
 the VCAA has transferred its rights to receive cashflows from the asset and either:
‒ has transferred substantially all the risks and rewards of the asset, or
‒ 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.
(k) Non-financial assets
Plant and equipment, leasehold 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. More details about the valuation techniques and inputs used in determining
50
Annual Report 2013–14
the fair value of non-financial physical assets are discussed in Note 6 – Plant and
equipment.
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. Unless otherwise disclosed, the
current use of non-financial physical assets will be their highest and best uses.
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 the 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.
(l) 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.
(m) 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
 statutory payables, such as goods and services tax (GST) and fringe benefits tax.
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.
Employee benefits
Long service leave and annual leave
The liabilities for long service leave and annual leave are recognised by DEECD. When
a staff member accesses their leave entitlement, it is paid by DEECD out of the
accumulated balances in the provision accounts in the DEECD balance sheet.
On-costs
Provisions for on-costs such as payroll tax, workers’ compensation and superannuation
are recognised separately from the provision for employee benefits.
Financial statements
51
(n) Leases
A 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 lessee
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 accounted for as a non-financial physical asset. If there is
certainty that the VCAA will obtain the ownership of the lease asset by the end of the
lease term, the asset shall be depreciated over the useful life of the asset. If there is no
reasonable certainty that the lessee will obtain ownership by the end of the lease term,
the asset shall be fully depreciated over the shorter of the lease term and its useful life.
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 lessee
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 statement of financial position.
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.
(o) 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.
(p) 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 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
52
Annual Report 2013–14
expenditures cease to be disclosed as commitments once the related liabilities are
recognised in the statement of financial position.
(q) Contingent assets and contingent liabilities
Contingent assets and contingent liabilities are not recognised in the statement of
financial position, 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.
(r) Goods and services tax
Income, expenses and assets are recognised net of the amount of associated goods
and services tax, 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
 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 statement of financial position.
Cashflows are presented on a gross basis. The GST component of cashflows 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.
(s) 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 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.
(t) 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.
(u) AASs issued that are not yet effective
Certain new AASs have been published that are not mandatory for the 30 June 2014
reporting period. The Department of Treasury and Finance assesses the impact of all
these new standards and advises the VCAA of their applicability and early adoption,
where applicable. As at 30 June 2014, 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:
Financial statements
53
Standard/
Interpretation
Summary
Applicable for annual Impact on entity
financial statements
reporting periods
beginning on
AASB 9 Financial
Instruments
This standard
1 January 2017
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).
The preliminary
assessment has
identified that the
financial impact of
available for sale (AFS)
assets will now be
reported through other
comprehensive income
(OCI) and no longer
recycled to the profit
and loss.
While the preliminary
assessment has not
identified any material
impact arising from
AASB 9, it will continue
to be monitored and
assessed.
In addition to the new standards above, the AASB has issued a list of amending
standards that are not effective for the 2013–14 reporting period (as listed below). In
general, these amending standards include editorial and references changes that are
expected to have insignificant impacts on public sector reporting. The AASB
Interpretation in the list below is also not effective for the 2013–14 reporting period and
is considered to have insignificant impacts on public sector reporting:
 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9
(December 2010)
 AASB 2011-7 Amendments to Australian Accounting Standards arising from the
Consolidation and Joint Arrangements Standards
 2013-1 Amendments to AASB 1049 – Relocation of Budgetary Reporting
Requirements
 2013-3 Amendments to AASB 136 – Recoverable Amount Disclosures for NonFinancial Assets
 2013-4 Amendments to Australian Accounting Standards – Novation of Derivatives
and Continuation of Hedge Accounting
 2013-5 Amendments to Australian Accounting Standards – Investment Entities
 2013-6 Amendments to AASB 136 arising from Reduced Disclosure Requirements
 2013-7 Amendments to AASB 1038 arising from AASB 10 in relation to consolidation
and interests of policy holders
 2013-9 Amendments to Australian Accounting Standards – Conceptual Framework,
Materiality and Financial Instruments
 AASB Interpretation 21 Levies.
54
Annual Report 2013–14
Note 2 – Income from transactions
2014
$
2013
$
(a) Output appropriations
Operating appropriations
42,227,468
42,293,307
950,000
350,000
43,177,468
42,643,307
Interest on bank deposits
185,033
187,653
Total interest
185,033
187,653
2,317,665
2,228,822
654,707
175,190
Miscellaneous Income
1,042,764
988,738
Total other income
4,015,136
3,392,750
General purpose grants
1,779,716
4,197,459
Total grants
1,779,716
4,197,459
Accommodation
2,399,201
1,924,687
Total fair value of assets and services received free of charge
or for nominal consideration
2,399,201
1,924,687
Capital appropriations
Total output appropriations
(b) Interest
(c) Other income
User charges
Royalties
(d) Grants
(e) Fair value of assets and services received free of charge
or for nominal consideration
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 from nominal consideration
relates to two separate building occupancy agreements:
 2 Lonsdale Street, Melbourne
 VCAA’s Assessment Centre at Coburg.
Accommodation was 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.
Financial statements
55
Note 3 – Expenses from transactions
2014
$
2013
$
(a) Employee expenses
Salary & wages (including annual leave and long service leave)
17,252,383
18,950,246
Fees for setting, vetting and assessment examinations
10,795,602
9,966,057
Superannuation
2,594,507
2,505,375
Other on-costs (fringe benefits tax, payroll tax and workcover
levy)
1,813,262
1,745,724
32,455,754
33,167,402
1,036,432
883,172
54,494
53,040
-
399,976
1,090,926
1,336,189
Examination centre and supervisor grants
4,289,483
2,953,295
Teacher release and development grants
384,656
418,478
Contractors and consultants
7,021,851
6,798,647
Administrative expenses (including office supplies)
1,927,767
2,195,242
Information, technology and communication expenses
1,903,885
1,789,942
606,334
673,879
1,553,484
1,439,576
17,687,461
16,269,059
Accommodation
2,399,201
1,924,687
Total fair value of assets and services provided free of
charge or for nominal consideration
2,399,201
1,924,687
Total employee expenses
(b) Depreciation and amortisation expense
Depreciation of plant and equipment
Plant and equipment
Amortisation expense
Amortisation of leased assets (motor vehicles)
Amortisation of intangible assets
Total depreciation and amortisation expense
(c) Supplies and services
Operating lease expenses
Other
Total supplies and services
(d) Fair value of assets and services provided free of
charge or for nominal consideration
56
Annual Report 2013–14
Note 4 – Other economic flows included in net result
2014
$
2013
$
(a) Net gain/(loss) on non-financial assets
Impairment of plant and equipment
-
-
Net gain/(loss) on disposal of plant and equipment
14,214
-
Total net gain/(loss) on non-financial assets
14,214
-
-
-
(b) Other gains/(losses) from other economic flows
Impairment on write-down of receivables
Net gain/(loss) on receivables
(25,883)
-
Total other gains/(losses) from other economic flows
(25,883)
-
Note 5 – Receivables
2014
$
2013
$
Fee paying overseas studentsi
637,565
606,036
Provision for doubtful receivables (see Note 5(a) below)
(12,000)
(10,000)
Other receivables
733,063
678,963
1,358,628
1,274,999
10,000
243,130
-
100,557
10,000
343,687
Total current receivables
1,368,628
1,618,686
Total receivables
1,368,628
1,618,686
Current receivables
Contractual
Statutory
Amounts owing from the Department of Education and Early
Childhood Development ii
GST Input tax credits recoverable
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 Statutory amount incorporates funding for all commitments included in the appropriations drawn
down from the Consolidated Fund.
Financial statements
57
(a) Movement in provision for doubtful contractual receivables
2014
$
2013
$
Balance at beginning of the year
(10,000)
Increase in provision recognised in the net result
(25,883)
-
23,883
-
Reversal of provision of receivables written off during the
year as uncollectible
Balance at end of the year
(10,000)
(12,000)
(10,000)
(b) Aging analysis of contractual receivables
Please refer to table 15.3 in Note 15 for the aging analysis of contractual receivables.
(c) Nature and extent of risk arising from contractual receivables
Please refer to table 15.5 in Note 15 for the nature and extent of risks arising from
contractual receivables.
Note 6 – Plant and equipment
Table 6.1 – Classification by ‘Purpose Group’ – carrying amountsi
Table disclosure reference
Public administration
Table 6.3
2014
$
Plant and equipment
Total
Table 6.3
2013
$
2014
$
2013
$
1,097,887
1,360,540
1,097,887
1,360,540
-
-
-
-
Motor vehicles
172,089
103,590
172,089
103,590
Work in progress
183,580
41,750
183,580
41,750
1,453,556
1,505,880
1,453,556
1,505,880
Leasehold improvements
Net carrying amount
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. 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.
i
58
Annual Report 2013–14
Table 6.2 – Gross carrying amount and accumulated depreciation/amortisation
Gross carrying amount
2014
$
Plant and equipment
Accumulated depreciation/
amortisation
2014
2013
$
$
2013
$
4,597,604
4,061,272
-
1,140,129
Motor vehicles
231,101
236,832
Work in progress
183,580
41,750
5,012,285
5,479,983
Leasehold improvements
(3,499,717)
-
Net carrying amount
2014
$
(2,700,731)
1,097,887
1,360,540
(1,140,129)
-
-
(133,242)
172,089
103,590
183,580
41,750
1,453,556
1,505,880
(59,012)
-
-
(3,558,729)
2013
$
(3,974,102)
Table 6.3 – Classification by Purpose Group ‘Public administration’ – movements in carrying amounts
Plant and equipment
Leasehold
improvements
2014
2013
$
$
Motor vehicles
2014
$
2013
$
1,360,540
1,708,335
-
-
103,590
89,831
41,750
Additions
519,368
9,088
-
-
164,302
66,799
Disposals
(27,341)
-
-
-
(41,309)
Transfer to Plant and Equipment
281,752
526,289
-
-
(883,172)
-
Opening balance
Depreciation/amortisation
expense
Closing balance
(1,036,432)
1,097,887
1,360,540
2014
$
WIP
2013
$
2014
$
Total
2013
$
2014
$
2013
$
188,733
1,505,880
1,986,899
423,582
379,306
1,107,253
455,193
-
-
-
(68,650)
-
-
-
(281,752)
(526,289)
-
-
-
(54,494)
(53,040)
-
-
(1,090,926)
(936,212)
-
172,089
103,590
183,580
41,750
1,453,556
1,505,880
Table 6.4 – Fair value measurement hierarchy for assets as at 30 June 2014
Carrying
amount as at
30 June 2014
Fair value measurement at end of reporting
period using:
Level 1i
Level 2i
Level 3i
Plant, equipment and
vehicles at fair value
Vehiclesii
172,089
-
-
172,089
Plant and equipment
1,097,887
-
-
1,097,887
Total of plant, equipment
and vehicles at fair value
1,269,976
-
-
1,269,976
Vehicles
The VCAA acquires new vehicles and at times disposes of them before the end of their
economic life. The process of acquisition, use and disposal in the market is managed
by experienced fleet managers in the Department who set relevant depreciation rates
during use to reflect the utilisation of the vehicles.
Plant and equipment
Plant and equipment is held at fair value. When plant and equipment is specialised in
use, such that it is rarely sold other than as part of a going concern, fair value is
determined using the depreciated replacement cost method.
There were no changes in valuation techniques throughout the period to 30 June 2014.
For all assets measured at fair value, the current use is considered the highest and
best use.
i
Classified in accordance with the fair value hierarchy, see Note 1(b).
Vehicles are categorised to Level 3 assets as the depreciated replacement cost is used in estimating
the fair value.
ii
60
Annual Report 2013–14
Table 6.5 – Reconciliation of Level 3 fair value
2014
Vehicles
Plant and
equipment
Opening balance
103,590
1,360,540
Purchases (sales)
122,993
773,779
-
-
Transfers in (out) of Level 3
Gains or losses recognised in net result
Depreciations
(54,494)
Impairment loss
(1,036,432)
-
Subtotal
(54,494)
(1,036,432)
Gains or losses recognised in other economic flows –
other comprehensive income
Revaluation
-
-
Subtotal
-
-
172,089
1,097,887
-
-
Closing balance
Unrealised gains/(losses) on non-financial assets
Table 6.6 – Description of significant unobservable inputs to Level 3 valuations
Vehicles, plant
and equipment
Financial statements
Valuation
technique
Significant
unobservable
inputs
Range
Sensitivity of fair
value
measurement to
changes in
significant
unobservable
inputs
Depreciated
replacement cost
Useful life of
vehicles, plant
and equipment
3–7 years
A significant
increase or
decrease in the
estimated useful
life of the asset
would result in a
significantly higher
or lower valuation
61
Note 7 – Intangible assets
2014
$
2013
$
4,266,414
4,266,414
Gross carrying amount
Opening balance
Disposals
(4,266,414)
Closing balance
-
4,266,414
Accumulated amortisation
Opening balance
Disposals
(4,266,414)
(3,866,438)
4,266,414
-
Amortisation expense
-
(399,976)
Closing balance
-
(4,266,414)
Net book value at the end of the financial year
-
-
Note 8 – Other non-financial assets
2014
$
2013
$
Current other assets
Prepayments
388,369
249,174
Total current other assets
388,369
249,174
Total other non-financial assets
388,369
249,174
62
Annual Report 2013–14
Note 9 – Payables
2014
$
2013
$
Supplies and servicesi
2,342,366
1,166,008
Accrued wages and salaries
1,293,545
1,192,316
Accrued expenses
1,445,630
1,451,121
394,136
387,436
5,475,677
4,196,881
32
-
Group tax payable
-
497,354
GST payable
-
48,393
372,839
658,464
372,871
1,204,211
Total current payables
5,848,548
5,401,092
Total payables
5,848,548
5,401,092
Current payables
Contractual
Other payables
Statutory
FBT payable
Amounts payable to government departments ii
(a) Maturity analysis of payables
Please refer to table 15.4 in Note 15 section (c) for the aging analysis of contractual
payables.
(b) Nature and extent of risk arising from payables
Please refer to Note 15 for the nature and extent of risk arising from contractual
payables.
i
The average credit period is 30 days.
Terms and conditions of amounts payable to other government agencies vary according to a particular
agreement with that agency.
ii
Financial statements
63
Note 10 – Borrowings
2014
$
2013
$
Finance Lease Liabilitiesi
60,280
77,782
Total current borrowings
60,280
77,782
Finance Lease Liabilitiesi
113,599
24,448
Total non-current borrowings
113,599
24,448
Total borrowings
173,879
102,230
Current borrowings
Non-current borrowings
Note 11 – Superannuation
As per the Education and Training Reform Act 2006, all employees of the VCAA are
recognised as employees of 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
112 different funds.
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.
64
Annual Report 2013–14
Contributions are calculated at a rate of 9.25 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:
Paid contribution for the year
Contribution outstanding at
year end
2014
$
2013
$
2014
$
2013
$
627,253
624,835
179,524
167,514
Catholic Superannuation Fund
24,181
23,035
9,042
7,073
Tertiary Education
Superannuation Scheme
13,998
10,738
8,805
9,021
Various other
86,543
67,834
23,359
21,793
751,976
726,442
220,730
205,401
Defined contribution plans
Victorian Superannuation
Scheme
Total
Note 12 – Leases
Disclosure for lessees – finance leases
The 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
2014
$
2013
$
2014
$
2013
$
68,424
81,056
60,280
77,782
117,416
26,428
113,599
24,448
-
-
-
-
Minimum future lease
payments
185,840
107,484
173,879
102,230
Less future finance charges
(11,961)
-
-
Present value of minimum
lease payments
173,879
173,879
102,230
Not longer than one year
Longer than one year and not
longer than five years
Longer than five years
Financial statements
(5,254)
102,230
65
Disclosure for lessees – operating leases
2014
$
2013
$
Non-cancellable operating lease payable
Not longer than one year
235,616
96,417
Longer than one year and not longer than five years
161,077
-
Total non-cancellable operating lease payable
396,693
96,417
All amounts shown above are nominal amounts inclusive of GST.
Note 13 – Commitments for expenditure
The following commitments have not been recognised as liabilities in the financial
statements.
2014
$
2013
$
Capital expenditure commitments
Payable
Not longer than one year
67,015
566,677
-
-
67,015
566,677
3,264,989
2,168,998
-
-
3,264,989
2,168,998
Longer than one year and not longer than five years
Total capital expenditure commitments
Operating expenditure commitments
Payable
Not longer than one year
Longer than one year and not longer than five years
Total operating expenditure commitments
All amounts shown above are nominal amounts inclusive of GST.
Note 14 – Contingent assets and contingent liabilities
At 30 June 2014 the VCAA had no contingent assets (nil at 30 June 2013) and no
contingent liabilities (nil at 30 June 2013).
66
Annual Report 2013–14
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)
 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. The main purpose in holding
financial instruments is to prudentially manage VCAA’s financial risks within the
government policy parameters. VCAA’s main financial risks include credit risk, liquidity
risk and interest rate risk. 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.
Financial statements
67
Table 15.1 – Categorisation of financial instruments
Contractual
financial assetsloans and
receivables
$
Contractual
financial
liabilities at
amortised cost
$
Total
$
2014
Contractual financial assets
Cash and deposits
8,490,056
-
8,490,056
Receivablesi
1,358,628
-
1,358,628
Total contractual financial assets
9,848,684
-
9,848,684
-
5,475,677
-
Lease liabilities
-
173,879
-
Total contractual financial liabilities
-
5,649,556
-
Cash and deposits
9,896,221
-
9,896,221
Receivablesi
1,274,999
-
1,274,999
11,171,220
-
11,171,220
-
4,196,881
-
Lease liabilities
-
102,230
-
Total contractual financial liabilities
-
4,299,111
Contractual financial liabilities
Payablesi
Supplies and services
Borrowings
2013
Contractual financial assets
Total contractual financial assets
Contractual financial liabilities
Payablesi
Supplies and services
Borrowings
(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
i
The total amounts disclosed here exclude statutory amounts (for example, amounts owing from
Victorian Government and GST input tax credit recoverable and taxes payable).
68
Annual Report 2013–14
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 Table 15.2, 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
$
$
2014
Contractual financial assets
Cash and deposits
Receivablesi
Total contractual financial assets
8,490,056
-
8,490,056
-
1,358,628
1,358,628
8,490,056
1,358,628
9,848,684
9,896,221
-
9,896,221
-
1,274,999
1,274,999
9,896,221
1,274,999
11,171,220
2013
Contractual financial assets
Cash and deposits
Receivablesi
Total contractual financial assets
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.
i The total amounts disclosed here exclude statutory amounts (for example, amounts owing from
Victorian Government and GST input tax credit recoverable).
Financial statements
69
Table 15.3 indicates the aging analysis of contractual financial assets.
Table 15.3 – Aging analysis of contractual financial assets
Carrying
amount
Not past
Past due but not impaired
Impaired
due and
financial
Less than
1–3
3 months
not
1–5 years assets
months
–1 year
impaired 1 month
$
$
$
$
2014
Receivablesi
1,358,628
758,995
108,219
443,462
33,224
14,728
-
1,358,628
758,995
108,219
443,462
33,224
14,728
-
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
-
2013
Receivablesi
(c) Liquidity risk
Liquidity risk is the risk that the VCAA would be unable to meet its financial obligations
as they fall due. 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 statement of financial position. VCAA manages
its liquidity risk by:
 close monitoring of its short- 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
cashflows
 a high credit rating for the State of Victoria (Moody’s Investor Services & Standard &
Poor’s AAA), which assists in accessing debt market at a lower interest rate.
The VCAA’s exposure to liquidity risk is deemed insignificant based on prior periods’
data and current assessment of risk.
i
The total amounts disclosed here exclude statutory amounts (for example amounts owing from
Victorian Government and GST input tax credit recoverable).
70
Annual Report 2013–14
Table 15.4 discloses the contractual maturity analysis for the VCAA’s contractual
financial liabilities.
Table 15.4 – Maturity analysis of contractual financial liabilities
Carrying
amount
Nominal
amount
Maturity dates
Less than
1 month
$
1–3
months
$
3 months–
1–5 years
1 year
$
$
2014
Payablesi
Supplies and
services
5,475,677
5,475,677
5,475,677
-
-
-
173,879
185,840
5,023
10,047
45,210
113,599
5,649,556
5,661,517
5,480,700
10,047
45,210
113,599
4,196,881
4,196,881
4,196,881
-
-
-
102,230
107,484
48,809
3,847
10,566
39,008
4,299,111
4,304,365
4,245,690
3,847
10,566
39,008
Borrowings
Lease liabilities
Total
2013
Payablesi
Supplies and
services
Borrowings
Lease liabilities
Total
(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.
Cashflow interest rate risk is the risk that the future cashflows of a financial instrument
will fluctuate because of changes in market interest rates.
The VCAA has minimal exposure to cashflow interest rate risks through its cash and
deposits and term deposits that are at floating rates.
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.
i
The carrying mounts disclosed exclude statutory amounts (for example, GST payables).
Financial statements
71
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
Weighted
average
effective
interest rate
%
Carrying
amount
Interest rate risk exposure
Fixed
Variable
interest rate interest rate
$
$
$
Noninterest
bearing
$
2014
Financial assets
Cash and deposits
2.03
8,490,056
-
8,490,056
-
Receivablesi
1,358,628
-
-
1,358,628
Total financial assets
9,848,684
-
-
1,358,628
5,475,677
-
-
5,475,677
173,879
173,879
-
-
5,649,556
173,879
-
5,475,677
9,896,221
-
9,896,221
-
1,274,999
-
-
1,274,999
11,171,220
-
-
1,274,999
4,196,881
-
-
4,196,881
102,230
102,230
-
-
4,299,111
102,230
-
4,196,881
Financial liabilities
Payablesi
Supplies and services
Borrowings
Lease liabilities
Total financial liabilities
2013
Financial assets
Cash and deposits
Receivablesi
Total financial assets
2.25
Financial liabilities
Payablesi
Supplies and services
Borrowings
Lease liabilities
Total financial liabilities
i
The total amounts disclosed here exclude statutory amounts (for example, amounts owing from
Victorian Government and GST input tax credit recoverable and taxes payable).
72
Annual Report 2013–14
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 (2013: 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.
At 30 June 2014, the effect on the net result and equity as a result of changes in the
interest rate, with all other variables remaining constant would be as in Table 15.6.
Table 15.6 – Interest rate sensitivity analysis
Interest rate
-100 basis points
Carrying
amount
Net result
$
+ 100 basis points
Available-forsale
revaluation
surplus
$
Net result
$
Available-forsale
revaluation
surplus
$
2014
Contractual financial assets
Cash and deposits 8,490,056
(84,901)
-
84,901
-
Total contractual
financial assets
(84,901)
-
84,901
-
Cash and deposits 9,896,221
(98,962)
-
98,962
-
Total contractual
financial assets
(98,962)
-
98,962
-
8,490,056
2013
Contractual financial assets
9,896,221
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.
(e) Fair value
The fair values and net fair values of financial instrument assets and liabilities are
determined as follows:
 Level 1 – the fair value of financial instrument with standard terms and conditions and
traded in active liquid markets are determined with reference to quoted market prices
 Level 2 – the fair value is determined using inputs other than quoted prices that are
observable for the financial asset or liability, either directly or indirectly
Financial statements
73
 Level 3 – the fair value is determined in accordance with generally accepted pricing
models based on discounted cashflow analysis using unobservable market inputs.
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.
Table 15.7 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
Carrying
Amount
2014
$
Fair value
2014
$
Carrying
Amount
2013
$
Fair value
2013
$
Contractual financial assets
Cash and deposits
8,490,056
8,490,056
9,896,221
9,896,221
Receivablesi
1,358,628
1,358,628
1,274,999
1,274,999
Total contractual financial assets
9,848,684
9,848,684
11,171,220
11,171,220
5,475,677
5,475,677
4,196,881
4,196,881
173,879
173,879
102,230
102,230
5,649,556
5,649,556
4,299,111
4,299,111
Contractual financial liabilities
Payablesi
Supplies and services
Borrowings
Lease liabilities
Total contractual financial
liabilities
i
The total amounts disclosed here exclude statutory amounts (for example, amounts owing from
Victorian Government and GST input tax credit recoverable and taxes payable).
74
Annual Report 2013–14
Note 16 – Cashflow information
(a) Reconciliation of cash and deposits
For the purposes of the cashflow statement, cash includes cash on hand and in banks.
Cash at the end of the financial year as shown in the cashflow statement is reconciled
to the related items in the statement of financial position as follows:
2014
$
2013
Total cash and deposits disclosed in the statement of
financial positioni
8,490,056
9,896,221
Balance as per cashflow statement
8,490,056
9,896,221
2014
$
2013
$
$
(b) Reconciliation of net result for the period
Net result for the period
(2,088,457)
(351,481)
Non cash movements
(Gain)/loss on disposal of non-current assets
Depreciation and amortisation of non-current assets
(14,214)
1,090,926
1,336,189
Movements in assets and liabilities
(Increase)/decrease in receivables
(Increase)/decrease in other non-financial assets
Increase/(decrease) in payables
Increase/(decrease) in provisions
Net cashflows from/(used in) operating activities
248,058
(91,793)
(139,195)
327,051
447,455
(339,323)
2,000
(453,427)
880,643
Note 17 – Ex-gratia payments
As at 30 June 2014 the VCAA had not made any ex-gratia payments (nil at 30 June
2013).
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.
i
Financial statements
75
Note 18 – Economic dependency
The VCAA is dependent on the State Government, through 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.
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.
Names
The 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 and The Hon Nick Wakeling MP acted whilst Minister
Dixon was on leave.
 Responsible Minister – Minister for Children and Early Childhood Development:
‒ The Hon Wendy Lovell, MLC
 Responsible Minister – Minister for Higher Education and Skills:
‒ The Hon Nick Wakeling MP (from 17 March 2014)
‒ 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















76
Mr Chris Wardlaw, Chair
Professor Adam Shoemaker
Dr Esmerelda Bamblett
Mr Richard Bolt (Ex Officio)
Ms Suzy Chandler
Professor Adrienne Clarke
Professor Anne Jones
Mr Tony Larkin
Ms Vicki Miles
Mr Peter Moore
Mr Dale Pearce
Mr Russell Pettis
Ms Andrée Poulter
Ms Debra Punton
Professor Collette Tayler
Annual Report 2013–14
Remuneration
Remuneration 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:
Income Band
2014
Number
2013
Number
$0
7
5
$1 to $9,999
7
6
$20,000 to $29,999
1
-
$30,000 to $39,999
-
1
$280,000 to $289,999
-
1
$290,000 to $299,999
1
-
16
13
Total numbers
Total amount
$352,786
$351,354
Amounts relating to the Ministers are reported in the Financial Statements of the
Department of Premier and Cabinet.
Related party transactions
Mr Richard Bolt is the Secretary of DEECD. According to the Education and Training
Reform Act, membership of the authority must include the Secretary of the Department.
Accordingly the values of transactions between the VCAA and DEECD were as follows:
2014
$
2013
$
Revenue received
4,618,667
6,252,569
Expenditure incurred
3,011,556
2,118,209
The revenue and expenditure disclosed in this note represents transactions conducted
between the parties on normal commercial terms, excluding appropriations, and
includes resources received and provided free of charge.
Other related transactions and loans requiring disclosure under the Directions of the
Minister for Finance have been considered and there are no matters to report.
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.
Financial statements
77
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
2014
2013
Number
Number
Base remuneration
2014
2013
Number
Number
Income band
$140,000–$149,999
1
-
1
-
$160,000–$169,999
-
-
-
1
$170,000–$179,999
1
1
1
-
$180,000–$189,999
-
-
-
1
$190,000–$199,999
-
2
2
1
$200,000–$209,999
2
1
1
1
$210,000–$219,999
1
-
-
-
Total number of executives
5
4
5
4
Total annualised employee equivalents
(AEE)i
5
4.25
5
4.25
Total amount
$956,217
$779,794
$921,270
$749,332
Note 21 – Remuneration of auditors
2014
$
2013
$
29,300
24,049
4,200
3,900
33,500
27,949
Victorian Auditor-General’s Office
Audit of the financial statements
Internal audit fees
Note 22 – Subsequent events
There were no significant events that have occurred subsequent to 30 June 2014.
i
Annualised employee equivalents is based on paid working hours of 38 ordinary hours per week over
the 52 weeks of a reporting period.
78
Annual Report 2013–14
Note 23 – Glossary of terms and style conventions
Actuarial gains or losses on superannuation defined benefit plans
Actuarial gains or losses are changes in the present value of the superannuation
defined benefit liability resulting from:
(a) experience adjustments (the effects of differences between the previous actuarial
assumptions and what has actually occurred)
(b) the effects of changes in actuarial assumptions.
Comprehensive result
The net result of all items of income and expense recognised for the period. It is the
aggregate of operating result and other comprehensive income.
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
‒ to exchange financial assets or financial liabilities with another entity under
conditions that are potentially favourable to the entity
(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
‒ 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
(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
(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
79
Financial statements
A complete set of financial statements comprises:
(a) a statement of financial position as at the end of the period
(b) a statement of profit or loss and other comprehensive income for the period
(c) a statement of changes in equity for the period
(d) a statement of cashflows for the period
(e) notes, comprising a summary of significant accounting policies and other
explanatory information
(f) comparative information in respect of the preceding period as specified in
paragraphs 38 of AASB 101 Presentation of Financial Statements
(g) a statement of financial position as at the beginning of the preceding period when
an entity applies an accounting policy retrospectively or makes a retrospective
restatement of items in its financial statements, or when it reclassifies items in its
financial statements in accordance with paragraphs 41 of AASB 101.
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 nonreciprocal 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 (for example, a State general government) to
be passed on to another institutional sector (for example, 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.
Interest income
Interest income includes unwinding over time of discounts on financial assets and
interest received on bank term deposits and other investments.
80
Annual Report 2013–14
Net result
Net result is a measure of financial performance of the operations for the period. It is
the net result of items of income, gains and expenses (including losses) recognised for
the period, excluding those that are classified as ‘other economic flows – other
comprehensive income’.
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 included in net result
Other economic flows included in net result are changes in the volume or value of an
asset or liability that do not result from transactions. It includes:
(a) gains and losses from disposals, revaluations and impairments of non‑financial
physical and intangible assets
(b) depletion of natural assets (non‑produced) from their use or removal
(c) fair value changes of financial instruments.
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.
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
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
VCAA.
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
Financial statements
81
the government and taxpayers. Transactions can be in kind (for example, 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.
- or 0
Zero, or rounded to zero
(xxx)
Negative numbers
200x
Year period
200x-0x
Year period
82
Annual Report 2013–14
Appendices
Appendix 1 – Disclosure index
The annual report of the VCAA is prepared in accordance with all relevant Victorian
legislation and pronouncements. This index has been prepared to facilitate
identification of the VCAA’s compliance with statutory disclosure requirements.
Legislation
Requirement
Page
Ministerial Directions
Report of operations – Financial Reporting Direction guidance
Charter and purpose
FRD 22E
Manner of establishment and the relevant Ministers
FRD 22E
Objectives, functions, powers and duties
FRD 22E
Nature and range of services provided
7, 24
7
7, 7
Management and structure
FRD 22E
Organisational structure
33
Financial and other information
FRD 8B
Budget portfolio outcomes
n/a
FRD 10
Disclosure index
83
FRD 12A
Disclosure of major contracts
90
FRD 15B
Executive officer disclosures
88, 77
FRD 22E,
SD 4.2(k)
Operational and budgetary objectives and performance against
objectives
n/a
FRD 22E
Employment and conduct principles
87
FRD 22E
Occupational health and safety policy
86
FRD 22E
Summary of the financial results for the year
22
FRD 22E
Significant changes in financial position during the year
22
FRD 22E
Major changes or factors affecting performance
22
FRD 22E
Subsequent events
78
FRD 22E
Application and operation of Freedom of Information Act 1982
90
Appendices
83
Legislation
Requirement
Page
Ministerial Directions
Report of operations – Financial Reporting Direction guidance continued
Financial and other information continued
FRD 22E
Compliance with building and maintenance provisions of
Building Act 1993
90
FRD 22E
Statement on National Competition Policy
92
FRD 22E
Application and operation of the Protected Disclosure 2012
92
FRD 22E
Application and operation of the Carers Recognition Act 2012
n/a
FRD 22E
Details of consultancies over $10,000
90
FRD 22E
Details of consultancies under $10,000
90
FRD 22E
Statement of availability of other information
94
FRD 24C
Reporting of office-based environmental impacts
n/a
FRD 25B
Victorian Industry Participation Policy disclosures
90
FRD 29
Workforce Data disclosures
88
SD 4.5.5
Risk management compliance attestation
93
SD 4.5.5.1
Ministerial Standing Direction 4.5.5.1 compliance attestation
93
SD 4.2(g)
Specific information requirements
SD 4.2(j)
Sign-off requirements
i, 7, 8, 22
i
Financial Report
Financial statements required under Part 7 of the Financial Management Act
SD4.2(a)
Statement of changes in equity
40
SD4.2(b)
Operating statement
38
SD4.2(b)
Balance sheet
39
SD4.2(b)
Cashflow statement
41
84
Annual Report 2013–14
Legislation
Requirement
Page
Ministerial Directions
Financial Report continued
Other requirements under Standing Directions 4.2
SD4.2(c)
Compliance with Australian accounting standards and other
authoritative pronouncements
44
SD4.2(c)
Compliance with Ministerial Directions
44
SD4.2(d)
Rounding of amounts
53
SD4.2(c)
Accountable officer’s declaration
35
SD4.2(f)
Compliance with Model Financial Report
44
Other disclosures as required by FRDs in notes to the financial statements
FRD 9A
Departmental Disclosure of Administered Assets and Liabilities
by Activity
n/a
FRD 11A
Disclosure of Ex-gratia Expenses
75
FRD 13
Disclosure of Parliamentary Appropriations
n/a
FRD 21B
Disclosures of Responsible Persons, Executive Officers and
other Personnel (Contractors with Significant Management
Responsibilities) in the Financial Report
FRD 102
Inventories
n/a
FRD 103D
Non-current Physical Assets
58
FRD 104
Foreign Currency
n/a
FRD 106
Impairment of Assets
49
FRD 109
Intangible Assets
FRD 107
Investment Properties
n/a
FRD 110
Cashflow Statements
41
FRD 112D
Defined Benefit Superannuation Obligations
64
FRD 113
Investments in Subsidiaries, Jointly Controlled Entities and
Associates
n/a
FRD 114A
Financial Instruments – General Government Entities and Public
Non-financial Corporations
67
FRD 119A
Transfers through Contributed Capital
40
Appendices
76, 77
51, 62
85
Legislation
Requirement
Page
Legislation
Building Act 1993
90
Carers Recognition Act 2012
n/a
Disability Act 2006
n/a
Financial Management Act 1994
44
Freedom of Information Act 1982
90
Protected Disclosure Act 2001
92
Victorian Industry Participation Policy Act 2003
90
Appendix 2 – Occupational health and safety
The VCAA operates and abides by DEECD occupational health and safety policies and
procedures.
The VCAA’s occupational health and safety 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 occupational health and safety representatives to maintain their
knowledge and keep abreast of any legislative changes to the Occupational Health
and Safety Act 2004
 developed and applied occupational health and safety policies, procedures and
practices in accordance with statutory requirements and accepted health and safety
standards.
Major initiatives in 2013–14 included:
 supporting management representatives and occupational health and safety
representatives to maintain the skills and knowledge required for their roles
 actively encouraging staff to report all occupational health and safety and first aid
issues
 continuing to review and upgrade the first aid skills, including automatic external
defibrillator training, of all first aid officers
 maintaining the knowledge level of all building wardens through practical drills
 appointments of additional wardens
 appointments of additional first aid officers.
86
Annual Report 2013–14
Performance targets
Occupational health and safety performance met or exceeded VCAA targets in 2013–
14. During the reporting period, the VCAA received no standard claim, and no
Improvement or Prohibition Notices were issued to the VCAA.
The target for 2014–15 is to maintain this standard.
Workplace Consultative Committee
The 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 once a month throughout the 2013–14 year.
Merit training
Eleven VCAA staff completed accreditation training during the reporting period. Ninety
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.
Appendices
87
Appendix 3 – Workforce data
Table 3 – Full-time equivalent of staff in the VCAA on pay by sex and classification year ending June 2014
Victorian Public Service
2013–14
Classification
Males
2012–13
Females
Total
Males
Females
Total
FTE
Per cent
FTE
Per cent
FTE
FTE
Per cent
FTE
Per cent
FTE
EO2
3.0
75.0
1.0
25.0
4.0
3.0
75.0
1.0
25.0
4.0
EO3
1.0
50.0
1.0
50.0
2.0
1.0
50.0
1.0
50.0
2.0
Victorian Public Service Technical Specialist 1.0
100.0
-
-
1.0
1.0
100.0
-
-
1.0
Victorian Public Service Grades 6
16.0
48.5
17.0
51.5
33.0
15.0
48.4
16.0
51.6
31.0
Victorian Public Service Grades 5
19.6
33.4
39.1
66.6
58.7
18.6
33.3
37.3
65.8
55.9
Victorian Public Service Grades 4
12.6
44.1
16.0
55.9
28.6
8.0
32.5
16.6
67.5
24.6
Victorian Public Service Grades 3
12.0
31.3
26.4
68.8
38.4
17.5
42.2
24.0
57.8
41.5
Victorian Public Service Grades 2
8.0
41.7
11.2
58.3
19.2
3.0
24.2
9.4
75.8
12.4
Victorian Public Service Casual
0.2
100.0
-
-
0.2
0.2
100.0
-
-
0.2
Total
73.4
39.7
111.7
60.3
185.1
67.3
40.0
105.3
60.0
172.6
Table 4 – Number of staff in the VCAA on pay by sex and classification year ending June 2014
Victorian Public Service
2013–14
Classification
Males
2012–13
Females
Total
Males
Females
Total
FTE
Per cent
FTE
Per cent
FTE
FTE
Per cent
FTE
Per cent
FTE
EO2
3
75.0
1
25.0
4
3
75.0
1
33.3
4
EO3
1
50.0
1
50.0
2
1
50.0
1
50.0
2
Victorian Public Service Technical Specialist
1
100.0
-
-
1
1
100.0
-
-
1
Victorian Public Service Grades 6
16
48.5
17
51.5
33
15
48.4
16
51.6
31
Victorian Public Service Grades 5
20
32.9
40
67.1
60
20
33.9
39
66.6
59
Victorian Public Service Grades 4
13
40.6
19
59.4
32
10
37.0
17
63.0
27
Victorian Public Service Grades 3
12
28.6
30
71.4
42
17
38.6
27
61.4
44
Victorian Public Service Grades 2
8
40.0
12
60.0
20
4
26.7
11
73.3
15
Victorian Public Service Casual
1
100.0
-
-
1
1
100.0
-
-
1
Total
75
38.3
120
61.7
195
72
39.1
112
60.9
184
VCAA staff are also included in DEECD workforce data.
Appendix 4 – Other disclosures and attestations
Victorian Industry Participation Policy
The Victorian Industry Participation Policy Act 2003 requires departments and public
sector bodies to report on the implementation of the Victorian Industry Participation
Policy. Departments and public sector bodies are required to apply the Victorian
Industry Participation Policy in all procurement activities valued at $3 million or more in
metropolitan Melbourne and for statewide projects, or $1 million or more for
procurement activities in regional Victoria.
During the 2013–14 reporting period, the VCAA recorded two contractual engagements
requiring application of the Victorian Industry Participation Policy provisions. The
provision of Online Marking of the General Achievement Test (GAT) and selected VCE
Examinations had a total value of approximately $7 million over five years. The Delivery
of the NAPLAN for Victorian Schools had a total value of approximately $9.7 million
over two years. Both engagements were in metropolitan Melbourne.
Consultancy expenditure
In 2013–14 there were three consultancies where the total fees payable to the
consultants were $10,000 or greater. The total expenditure incurred during 2013–14 in
relation to these consultancies is $57,800 excluding GST. Details of individual
consultancies can be viewed at the Victorian Curriculum and Assessment Authority’s
website.
In 2013–14 there were three consultancies where the total fees payable to the
consultants were less than $10,000. The total expenditure incurred during 2013–14 in
relation to these consultancies is $5615 excluding GST.
Freedom of Information
The Freedom of Information Act 1982 allows the public a right of access to documents
held by the VCAA. During 2013–14, the VCAA received one application from a Member
of Parliament.
Categories of documents
The 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 documents
Paper records on remuneration and appointments to the VCAA are maintained in
registered files.
Accounting records
Accounting 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 records
Personal, 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.
90
Annual Report 2013–14
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.
Making a request
Access to documents may be obtained through written request to the relevant Freedom
of Information officer as detailed in section 17 of the Freedom of Information Act. In
summary, a request must:
 be in writing
 identify as clearly as possible which document is being requested
 be accompanied by the appropriate application fee (the fee may be waived in certain
circumstances).
Requests for documents should be addressed to:
The FOI Officer
Victorian Curriculum and Assessment Authority
2 Lonsdale Street
Melbourne VIC 3000
Telephone: (03) 9032 1662
Email: foi.vcaa@edumail.vic.gov.au
Requests can also be lodged online at www.foi.vic.gov.au.
Access charges may also apply once documents have been processed and a decision
on access is made; for example, photocopying and search and retrieval charges.
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.
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.
Further information regarding Freedom of Information can be found at
www.foi.vic.gov.au.
Appendices
91
Compliance with the Building Act 1993
The 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.
National Competition Policy
In 1995, the Commonwealth, State and Territory governments agreed to implement the
National Competition Policy to promote greater competition and encourage economic
growth. Three requirements of the policy are:
 legislative reviews to eliminate restrictions on competition
 assessment of new legislation and regulation to ensure continued compliance with
the policy
 competitive neutrality to ensure consistency in pricing of goods and services.
Legislative reviews
The VCAA did not undertake any reviews of legislation under the National Competition
Policy in 2013–14.
Assessment of new legislation and regulations
No new acts or regulations relating to the VCAA were enacted during 2013–14.
Competitive neutrality
Competitive neutrality requires government businesses to ensure, where services may
compete with the private sector, that any advantages arising from their government
ownership are removed if they are not in the public interest. The VCAA does not
conduct any businesses. The VCAA was not involved in any complaints for the year
2013–14.
Compliance with the Protected Disclosure Act 2012 (formerly
Whistleblowers Protection Act 2001)
The 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 Disclosure Act came into force on 10 February 2013, replacing the
Whistleblowers Protection Act 2001 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.
Under the Protected Disclosure 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 at
www.vcaa.vic.edu.au.
92
Annual Report 2013–14
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 Saddington
Executive Director Planning, Strategy and Corporate Support
Level 1, 2 Lonsdale Street
Melbourne, Victoria 3000
Industrial disputes and time lost due to injury
Industrial disputes
There were no staff hours lost as a result of industrial disputes during the 2013–14
financial year.
Industrial accidents
There were no new or existing claims in the 2013–14 financial year. As such there were
no staff hours lost.
Attestation for compliance with the Australian/New Zealand Risk
Management Standard
We, Chris Wardlaw and John Firth, certify that the Victorian Curriculum Assessment
Authority has risk management processes in place consistent with 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.
Chris Wardlaw
Chair
John Firth
Chief Executive Officer
Attestation for compliance with the Ministerial Standing Direction 4.5.5.1 –
Insurance
I, John Firth, certify that the Victorian Curriculum Assessment Authority has complied
with Ministerial Direction 4.5.5.1 – Insurance.
John Firth
Chief Executive Officer
Appendices
93
Appendix 5 – Additional VCAA information available on
request
In compliance with the requirements of the Standing Directions of the Minister for
Finance, details in respect of the items listed below have been retained by the VCAA
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 duly completed by all
relevant officers
 details of shares held by a senior officer as nominee or held beneficially in a statutory
authority or subsidiary
 details of publications produced by the entity about itself, and how these can be
obtained
 details of changes in prices, fees, charges, rates and levies charged by the entity
 details of any major external reviews carried out on the entity
 details of major research and development activities undertaken by the entity
 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 entity to develop community awareness of the entity 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 entity and details of time lost
through industrial accidents and disputes
 a list of major committees sponsored by the entity, 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
‒ expenditure committed to for each engagement.
The information is available on request from:
Chief Executive Officer
Victorian Curriculum and Assessment Authority
2 Lonsdale Street
Melbourne VIC 3000
94
Annual Report 2013–14
Appendix 6 – Board meeting attendance
Board member
17 July 2013
14 August 2013
30 October 2013
11 December 2013
26 February 2014
30 April 2014
Attendance
yes
no
yes
no
yes
yes
4/6
Delegated
Delegated
Delegated
Delegated
Delegated
Delegated
6/6
Ms Suzy Chandler
yes
yes
yes
yes
yes
yes
6/6
Professor Adrienne Clarke
no
no
yes
yes
yes
yes
4/6
Professor Anne Jones
no
yes
yes
no
yes
yes
4/6
Mr Tony Larkin
yes
yes
yes
yes
yes
yes
6/6
Ms Vicki Miles
yes
yes
yes
yes
yes
no
5/6
Mr Peter Moore
yes
yes
yes
no
yes
yes
5/6
Mr Dale Pearce
yes
yes
yes
no
yes
yes
5/6
Mr Russell Pettis
yes
yes
yes
yes
yes
yes
6/6
Ms Andrѐe Poulter
yes
yes
yes
yes
yes
yes
6/6
Ms Debra Punton1
yes
yes
yes
yes
yes
yes
6/6
Professor Adam Shoemaker2
yes
yes
yes
yes
n/a
n/a
4/4
Professor Collette Tayler3
yes
yes
n/a
n/a
n/a
n/a
2/2
n/a
n/a
n/a
n/a
n/a
yes
1/1
Dr Esmeralda Bamblett
Mr Richard Bolt (ex-officio)
Mr Chris Wardlaw
1
4
Ms Punton was appointed as Chair from 1 February to 29 April 2014.
Professor Shoemaker resigned as Chair on 31 January 2014.
Professor Collette Tayler took leave of absence from October 2013 to April 2014.
4
Mr Wardlaw was appointed as Chair from 29 April 2014 for a period of three years.
2
3
Appendix 7 – Acronyms and abbreviations
GST
Goods and services tax
NAPLAN
National Assessment Program – Literacy and Numeracy
VCAA
Victorian Curriculum and Assessment Authority
VCAL
Victorian Certificate of Applied Learning
VCE
Victorian Certificate of Education
FTE
Full-time equivalent
TAFE
Technical and further education
VELS
Victorian Essential Learning Standards
VET
Vocational education and training