Teachers Registration Board Annual Report Annual Report...Annual Report July 2007 – June 2008 Code...

Teachers Registration BoardAnnual Repor t

July 2007 – June 2008

Code of Professional Ethics for the Teaching Profession in Tasmania

This Code of Professional Ethics is a statement of the ethical commitments, practices and aspirations that underpin the identity of the teaching profession in Tasmania and that reflect the ongoing articulation of that identity by the profession.

It expresses the ethical commitments that are already implicit in and guide the professional conduct of teachers in Tasmania.

The practical applications of codes of ethics are expressed in codes of conduct.

Members of the teaching profession in Tasmania are committed to the principles of: Dignity Respect Integrity Empathy Justice

Teachers honour the Principle of Dignity by upholding the intrinsic worth of all persons, including self, students, colleagues and parents. Teachers honour the Principle of Respect by having due regard for the feelings, rights and traditions of all persons and by developing relationships that are based on mutual respect and trust. Teachers honour the Principle of Integrity by acting impartially and responsibly and by being honest, trustworthy and accountable with regard to the obligations that concern the profession. Teachers honour the Principle of Empathy by being aware of the feelings and perspectives of others and by being open-minded and responding compassionately. Teachers honour the Principle of Justice by being fair and reasonable and committed to the well-being of individuals, the community and the common good.

The Hon. David Bartlett, MHA Premier and Minister for Education and Skills Marine Board Building Level 9, 1 Franklin Wharf HOBART TAS 7000

Dear Minister

In accordance with Section 33 of the Teachers Registration Act 2000, I submit to you a report of the activities of the Teachers Registration Board for the financial year 2007-2008.

In the second half of 2008 the Board had considerable staffing challenges due to ill-health and changes in staff personnel. This made it impossible for the Annual Report to be prepared in the usual timeframe.

I apologise for the delayed submission of this Report and thank you for your understanding and forbearance.

Implementation of the Board’s Strategic Plan continued during this period. The tasks have included the development and implementation of a teaching standards-based process for the change of category of registration process. The promotion of the profession through the recognition of World Teachers’ Day has continued, with the Board also conducting a poster competition this year.

The report also describes the various areas of activity for the Board and presents some statistics about some 9,700 or so registered teachers and about the Limited Authorities to Teach granted in 2007 and in 2008.

I would like to thank the members of the Teachers Registration Board, who meet on a monthly basis throughout the year, for their dedicated contributions to the, at times, demanding business of the Board.

Yours sincerely

Greg Suitor Chairperson Teachers Registration Board May 2009

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CONTENTS

Establishment of the Teachers Registration Board......................................7

Functions and powers of the Board ................................................................7

Members of the Board .......................................................................................8

The TRB Office ..................................................................................................8

Meetings of the Board .......................................................................................8

Deceased Teachers..............................................................................................9

Board Business and Activities........................................................................10

Strategic Plan...............................................................................................10

Professional Teaching Standards............................................................10

Initial Registration of Teachers ...............................................................11

Discipline Matters......................................................................................11

Renewal and Maintenance of Registration...........................................11

Provisional Registration to (Full) Registration.....................................12

Limited Authorities to Teach ...................................................................12

Publications and Communication...........................................................12

Promoting the Teaching Profession – World Teachers’ Day .............12

Prescribed Fees............................................................................................12

Annual Teaching Staff Return.................................................................13

Australasian Forum of Teacher Registration and Accreditation Authorities ...................................................................................................13

Appeals .........................................................................................................13

National Numeracy Review .....................................................................14

Registered Teachers .........................................................................................15

Limited Authorities to Teach .........................................................................17

Strategic Plan.....................................................................................................20

Financial Statements for the Year Ended 30 June 2008 .............................26

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Establishment of the Teachers Registration Board

The Teachers Registration Act 2000 was proclaimed on 1 January 2002, having gained royal assent in December 2000, and it established the Board as an independent statutory body with its composition, functions and powers defined under the Act. The Act was amended in April 2003. The accompanying regulations were also amended, coming into effect on 1 July 2003.

In August 2005 the Department of Education released for consultation a Teachers Registration Act 2000 Issues Paper, which canvassed a number of matters in the Act believed to need attention. In May 2006, the Teachers Registration Board commissioned a research report into the Teachers Registration Act 2000, taking advantage of the implementation of a major and comprehensive review into the then Queensland Board of Teacher Registration. The purpose of the research report was to assist the Board in preparing a report to the Minister for Education about amendments the Board considered necessary to the Act, building on the Department of Education’s work of the previous year.

The report was presented to the Minister in November 2006, after which a consultation with stakeholders was undertaken. Following receipt of the last response in March 2007, thorough analysis of the feedback was undertaken and advice from the Solicitor-General guided the finalisation of a set of recommended amendments and the preparation in May 2007 of a joint Board/ Department briefing for the Minister. The briefing had not been submitted by the Department of Education to the Minister by 30 June 2008.

Functions and Powers of the Board

The general functions of the Board are defined in Section 6 of the Act.

The functions of the Board are as follows: (a) to register persons under this Act; (b) to keep registration under review and make reports and recommendations to

the Minister on the matter; (c) to undertake relevant reviews and research projects; (d) to promote the teaching profession; (e) to develop and improve professional teaching standards; (f) to develop and maintain a code of professional ethics for the teaching

profession; (g) to make recommendations to the Minister with respect to –

(i) special projects; and (ii) the funding required to undertake those projects; and (iii) the appointment of persons necessary to undertake or assist in the

undertaking of those projects.

The powers of the Board are defined in Section 7 of the Act.

The Board may – (a) produce any materials necessary to perform its functions; and (b) enter into an agreement with any person or body to sell any materials it

provides; and

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(c) direct and control persons appointed to assist the Board in the performance of its functions; and

(d) do anything necessary or convenient to perform its functions.

Members of the Board The members of the third Board, appointed by the Minister from 20 March 2007 with three-year terms of office, are:

• Greg Suitor (Chair)

• Helene Gerke (practising state school teacher, Bridport Primary School)

• Kerrie Moss (Department of Education nominee)

• Tony Freeman (Association of Independent Schools Tasmania nominee)

• Majella Kelly (Catholic Education Office nominee)

• Lillian Smith (Australian Education Union nominee)

• Adrian Zolati (Independent Education Union Tasmania nominee)

• Barry McFarlane (Tasmanian Independent School Teachers Association nominee)

• John Williamson (University of Tasmania nominee)

• Lisa Gillard (Tasmanian State School Parents and Friends Incorporated nominee)

The Board elected Sr Majella Kelly as Deputy Chair.

The TRB Office The TRB staff has consisted of four full-time equivalent permanent staff – the Manager, Executive Officer, Administrative Officer and Clerk.

The secondment to the staff of a Department of Education Officer who is expert in the area of professional teaching standards as its Principal Project Officer, continued for this reporting period. Her key responsibility was the ‘Provisional Registration’ to ‘Registration’ Project.

The Board’s staffing review commenced in August 2006 and was finished in December 2007, after which the Department of Education was asked to implement the Board’s decisions. The review led to the creation of three positions: Chief Executive Officer, Manager Professional Standards and Registration and Manager Registration and Administration. One of the three positions, Manager Registration and Administration, had been created and filled by June 2008.

The work of the Office is also supported by Corporate Services staff in the Department of Education and staff in the Service Tasmania shops. While the Board pays fees for these services, the support is gratefully acknowledged.

Meetings of the Board The Board met a total of 13 times in the financial year 2007-2008. Activities included a review and implementation of its strategic plan, finalisation of work on the TRB staff structure review and the trialling and implementation of the

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professional teaching standards based process for the change of category of registration process.

The meeting dates in 2007-2008 were as follows.

2007 2008 25 July Hobart 22 January Hobart 30 August Hobart 5 & 26 February Hobart 27 September Hobart 31 March Hobart 23 October Launceston 30 April Hobart 28 November Hobart 29 May Hobart 14 December Hobart 27 June Hobart

Attendance at Board meetings is shown in the following table. There were no unapproved absences from meetings by members; all were due to members being on leave, ill or having unavoidable work commitments. Only whole of meeting absences are shown.

Greg Suitor

Helene Gerke

Kerrie Moss

Tony Freeman

Majella Kelly

Lillian Smith

Adrian Zolati

Barry McFarlane

John Williamson

Lisa Gillard

25-07-07

30-08-07

27-09-07

23-10-07

28-11-07 14-12-07 22-01-08 5-02-08 26-02-08

31-03-08

30-04-08

29-05-08

27-06-08

Deceased Teachers In the period 1 July 2007 to 30 June 2008, the Board received with sadness notifications of the death of the following currently or previously* registered teachers or holders of a Limited Authority to Teach+.

Catherine Arnot Vicky May Bennett

Marlene Brassington* Raymond Drew+

The Board sends its condolences to the families of these teachers.

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Board Business and Activities In 2007-08 the Board reviewed and updated its Strategic Plan for 2007-2009.

A major achievement was the trialling in 2007 and the implementation in 2008 of the standards-based procedure for demonstrating competence to enable registrants to convert from ‘Provisional Registration’ to ‘Registration’.

The Guidelines and Approval Process for University of Tasmania Pre-service Teacher Education Programs document was finalised in August 2007.

Quite a deal of the Board's time was taken up with addressing character and/or competence issues in the reporting period.

The administrative focus of the Board’s business during the second half of 2007 was on the renewal, for the fourth time, of teachers’ registration by the end of 2007, as well as the continuing maintenance of registration and change of category processes.

Strategic Plan As detailed in previous Annual Reports, the Board developed and adopted its Teachers Registration Board Strategic Plan 2005 – 2007 during 2005 and reviewed it in March 2006. The Board decided to refer the next review to the third Board, which then undertook the second review in September 2007.

The Plan contains the following strategic goals to ensure its obligations and priorities are addressed: • Goal 1: A Registered Teaching Profession • Goal 2: A Highly Skilled Teaching Profession • Goal 3: A Highly Respected Teaching Profession • Goal 4: An Informed and Engaged Teaching Profession.

The most significant accomplishment in this period was the development and implementation of an impressive and professional change of category process.

Teachers with provisional registration use a process based on their day-to-day teaching practice to demonstrate their competence against the Dimension 2: Competence standards in the Tasmanian Professional Teaching Standards Framework.

A number of significant priority actions in the Strategic Plan could not be commenced due to the lack of progress in amending the Teachers Registration Act 2000.

Other priority actions, notably in the area of approval/accreditation of pre-service teacher education courses, were affected by developments at the national level.

Professional Teaching Standards Following the public release in August 2006 of the Tasmanian Professional Teaching Standards Framework the Board became the custodian of the Framework on behalf of the teaching profession and other stakeholders.

The Framework initially contained the standards for Dimension 2: Competence and Dimension 3: Accomplishment. The Teachers Registration Board assumed the

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responsibility for the development Dimension 1: Graduate standards. They were finalised as part of the consultation on the TRB’s pre-service teacher education course approval process and published on the TRB website in July 2007.

The Board welcomed the immediate use of the Dimension 1: Graduate standards by the University of Tasmania’s Faculty of Education in its pre-service teacher education courses.

The TRB hosts the Tasmanian Professional Teaching Standards Framework on behalf of all the stakeholders and it, along with an accompanying Glossary, is available on the TRB’s website.

Initial Registration of Teachers By the end of December 2007 there were 9634 teachers in the register, with the number at 9711 by the end of June 2008. This increase was despite the more than 600 teachers who let their registration lapse at the end of 2007.

In the twelve month period to 30 June 2008, one applicant was formally refused registration due to inadequate qualifications. However, it should be noted that preliminary discussions with potential applicants usually lead to them electing for their application not to proceed when they realise that they are not eligible for registration.

The Teachers Registration Act 2000 requires applicants to satisfy the Board that they are of good character. A core part of this process is consideration of the National Criminal History Record of Conviction (RoC) checks provided by Tasmania Police. Of all the RoCs received in the twelve month period to 30 June 2007, only once were details of sufficient concern to consider refusing registration to the applicant. This applicant was refused registration on the grounds that he failed to satisfy the Board that he was of good character.

The Board continued its fee-for-service arrangements with Service Tasmania so that teachers are able to pay their registration fees and send their applications to the Board via the Service Tasmania shops. Some 133 (18.4%) applicants for registration used this service rather than dealing directly with the Board, a similar percentage to the previous year.

Discipline matters In this period, three inquiries were conducted with the outcome that the three registered teachers were each cautioned about their conduct.

The Board acceded to the request of a registered teacher for his name to be removed from the register.

The Board refused to renew the registration of one registered teacher as he failed to satisfy the Board that he was of good character.

Renewal and Maintenance of Registration In 2007, about 2900 Renewal of Registration and almost 4,200 Maintenance of Registration forms, all personalised, were posted to registrants. As at 30 June 2008, 577 (8.2%) registrants let their registration remain lapsed.

In addition to the Service Tasmania payment option, the Board also provides BPAY facilities for registrants to make their annual fee payments by phone or

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internet. The usage of BPAY has continued to increase, which is pleasing as it is very cost-effective and convenient for registrants and the Board.

Provisional Registration to (Full) Registration Some applicants for registration, such as a newly graduated teacher, will become a registered teacher with the category of ‘provisional registration’. The category of registration granted is determined by the Board in the light of an applicant’s qualifications and teaching experience.

Provisional registration is granted with conditions, the most common one of which is to successfully complete one full-time equivalent year of teaching in Tasmania and demonstrate teaching competence to the Board.

As mentioned above, the development and implementation of a teaching standards-based process for the change of category of registration process were undertaken in this reporting period. A trial was conducted in 2007, in consultation with an Advisory Group whose members included representatives of the teacher unions and employers. In early 2008 the Board formally approved the process to be used and its implementation commenced. The resources and the support provided by the Board were extremely well received by teachers and principals.

Limited Authorities to Teach Limited Authorities to Teach (LATs) are the other mechanism provided in the Teachers Registration Act 2000 by which persons may be employed to teach. The situation may arise that an employer/school finds a person who is not eligible for registration as a teacher but who has skills or experience that an available registered teacher does not have and whom they need to employ to teach. In this circumstance, the school and that person make a joint application to the Board for that person to be granted a Limited Authority to Teach. The LAT will permit the employment of that person in a precisely defined manner for a precisely defined purpose in that school.

The Teachers Registration Act 2000 also requires LAT applicants to satisfy the Board that they are of good character. No details in the LAT National Criminal History Record of Conviction checks provided by Tasmania Police were of sufficient concern to consider refusing to grant the Limited Authority.

Further information and some statistics about LATs are provided in a later chapter; see page 17.

Publications and Communication In September 2007 an email communication process with registered teachers commenced, with the introduction of the TRB Sassy, a ‘short and sweet’ email sent to those approximately 86% of registrants who provide email addresses to the Board. While they are sent on an as-needs basis, six were sent in the reporting period. It has proved to be a very effective way to facilitate registrants advising of change of address details.

In November 2007, the Board used email communication to send members the first issue of an electronic Research Digest about ‘Writing and Learning’. The second issue, distributed in March 2008, addressed ‘Behaviour Management’.

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This was possible because a series of Research Digests had been commissioned from the Australian Council for Educational Research (ACER) by the NSW Institute of Teachers and made available to the registration authorities in the other states/territories at a small contributory cost, under the auspices of the Australasian Forum of Teacher Registration and Accreditation Authorities (AFTRAA).

The Digests, which are also provided on the TRB website, are designed to describe the relationship between the research and teaching practice and to provide a tangible benefit for registered teachers. The feedback from registered teachers has indicated that they have found the Research Digests interesting and useful.

The Department of Education provides an excellent service called InfoStream, which includes a weekly email about a very wide range of professional learning opportunities. The Board forwards these emails, on a ‘request-in’ basis, to registered teachers who are not employees of the Department of Education. The TRB Sassy is used to facilitate the ‘request-in’ by these registrants.

Promoting the Teaching Profession – World Teachers’ Day There were several components to the Board’s major campaign for promoting the profession. Based on World Teachers’ Day on 26 October 2007, the Board placed full-page advertisements in the three Tasmanian daily newspapers on the day and had large banner advertisements displayed for at least four weeks on the backs of some 44 buses across the State.

In 2007, the Board conducted a poster competition for Tasmanian students, with four age-group categories: Kinder to Year 2, Year 3 to 6, Year 7 to 10, and Year 11/12. The winner was Bryn Scarfe, in Prep at Huonville Primary School.

A large poster was prepared and copies sent to all Tasmanian schools, key stakeholders and local government councils. The poster is displayed on the World Teachers’ Day page of the TRB website at trb.tas.gov.au/wtd.htm.

The Board also wrote to all local government councils and the stakeholder organisations (employers, unions and parent associations) inviting them all to acknowledge the contributions of teachers in Tasmanian schools.

Prescribed Fees In February 2008 the Board decided to increase the fees by application of the Fee Units legislation. As the CPI-based Fee Units increases apply for the next financial year, these increases came into effect after 30 June 2008.

Annual Teaching Staff Return The 2007 Annual Teaching Staff Returns required by Section 32 of the Teachers Registration Act 2000 was conducted on 29 June 2007 as 1 July was not a work day, and the 2008 Annual Teaching Staff Return was conducted on 1 July 2008.

The exercise of preparing and submitting the returns revealed concerns about the administrative procedures and practices of a small number of employers.

The concerns were able to be addressed by direct communication with employers and the unregistered teachers.

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Australasian Forum of Teacher Registration and Accreditation Authorities The Australasian Forum of Teacher Registration and Accreditation Authorities (AFTRAA) was established in 2003. Membership consists of the Chairpersons and chief executives of the registration or accreditation authorities in all Australian States and Territories (except ACT, observer status) and New Zealand.

AFTRAA facilitates national collaboration through exchange of information and discussion of shared issues, with a view to ensuring consistent approaches, within the contexts of their legislation, to teacher registration and the recognition of teacher education qualifications, and other functions as possible and appropriate.

The Chair and the Manager attended meetings in August 2007 (Canberra) and March 2008 (Hobart) of representatives of the various teacher registration and accreditation authorities in Australia and New Zealand. The Tasmanian Minister for Education and Skills, David Bartlett, joined the meeting to discuss national matters of mutual interest.

Work continued on establishing the incorporated body, Australasian Teacher Regulatory Authorities Incorporated. This included provisions for associate member status to facilitate the participation of New Zealand and Tasmania. The latter is required because the TRB is currently not a body corporate. This is addressed in the proposed amendments to the Act.

Work also continued during this period by AFTRAA members on the development of national guidelines for the approval of pre-service teacher education programs. The impacts of Council of Australian Governments (COAG) and MCEETYA decisions were also closely monitored.

A significant project jointly undertaken by six AFTRAA members was the conduct of a major study by the Australian Research Group into the views of registered teachers throughout Australia about their experiences of professional development and its importance to their professional lives. The joint project made the conduct of such research affordable for the smaller authorities, including Tasmania. The report was received in November 2007. This is a clear, practical demonstration of the benefits of the establishment of AFTRAA. The report provided a wealth of quantitative data about registrants’ views on professional development.

Appeals No appeals were commenced or concluded in the period of this report.

National Numeracy Review As part of the Council of Australian Governments process, a National Numeracy Review was established to identify the teaching, learning and assessment practices that best lead to improved numeracy outcomes for all students. As part of the consultation process, the Chair of the National Numeracy Review Panel, Professor Gordon Stanley, invited the Teachers Registration Board in June 2007 to make a submission. It was submitted in July 2007. The Panel’s report was not publicly released in this reporting period.

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Registered Teachers This chapter provides some statistics about the application for registration processes throughout the twelve months, followed by some information about the cohort of registered teachers, as at 30 June. Unless indicated otherwise, the figures are based on the data as at 30 June 2008. Some of the statistics about registered teachers have been supplemented with data provided by employers in the Annual Staffing Return conducted on 1 July 2008.

When a person, such as a qualified teacher moving to Tasmania or a newly graduated teacher, applies successfully for registration for the first time they become a registered teacher with the category of either (full) ‘registration’ or ‘provisional registration’. The category of registration is determined by the Board in the light of an applicant’s qualifications and teaching experience. Provisional registration is granted with conditions, the most common one of which is to successfully complete one full-time equivalent year of teaching in Tasmania and demonstrate teaching competence to the Board.

All registrations expire on a 31 December, with the year of expiry determined by whether the registrant paid for 1, 2 or 3 years of registration; three years is currently the maximum period of registration. If full payment of the fee is not made initially, the registrant is required to pay a maintenance fee for the remaining year or years. If the required payment is not made by the date of expiry, the registration lapses and the teacher is formally removed from the register. A minority of the lapsed registrations, about one-third in 2007-08, are advised to the Board by the registrants by the end of the year.

Teachers with (full) registration are required to renew their registration towards the end of their third year of (full) registration if they wish to be registered for the following year. Teachers with provisional registration will either continue to hold that category or will apply to the Board, via a process based on the Competence teaching standard, to change to (full) ‘registration’. If they are not ready to meet their condition/s, they may ask the Board for a fourth year of registration, in what may then become the last year of their first cycle of provisional registration.

Table 1: Summary of the outcomes of registration processes

Registration Provisional Total

As at 30 June 2007 7914 1629 9543 New Applications 122 507 Reapplications 112 60

Change of Category 437 -437

Lapsed 388 241

Deceased 2 0

Removed from Register 1 0

Refused Registration 1 0

As at 30 June 2008 8193 1518 9711

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Note: At 30 June 2008, there were 9711 registrants, an increase of 168 or 1.8% across the 12 months.

Each year there are registered teachers who let their registration lapse by oversight and they then have to re-apply for and be granted registration before the start of the school year. This time there were approximately 90 teachers in this situation.

Table 2: Gender distribution of registrants

Category of registration Women % Men % Total

Registration 5872 71.9 (71.9) 2300 28.1

(28.1) 8172 (84.2)

Provisional Registration 1102 71.6

(71.6) 437 28.4 (28.4)

1539 (15.8)

Total 6974 71.8% (71.8%) 2737 28.2%

(28.2%) 9711

Note: The percentages in brackets for women and men are the corresponding figures for the previous year and show there is no variation in the gender distributions across the two years. There was a decrease of 1.3% in the proportion of teachers with provisional registration and an increase of 1.8% in the number of registered teachers.

Table 3: Distribution of registered teachers in schools by gender and sector of employment

Employer Women Men Total

Government schools 3976 (73.0) 1385 (27.0) 5450 (73.0)

Non-Government schools 1385 (69.8) 635 (30.2) 2020 (27.0)

Total 5361 (71.8%) 2109 (28.2%) 7470 (100%)

Note: While 174 fewer teachers were employed on 30 June 2008 compared to the previous year, 2241 (23.1%) registered teachers were not identified as being employed to teach on 1 July 2008. This latter statistic is 3.2% more than that for the previous year; it is also an 18% increase on the previous year’s number.

The Department of Education employed almost three quarters of all the teachers in Tasmanian schools, while approximately 72% of all teachers are women. The proportion of male teachers continues to be higher in the non-government schools. There is minimal variation across the two years in the cross-sectoral proportional distributions of the registrants.

The average age of female registered teachers is 45.0, with ages ranging from 23.3 to 77.3, while male registered teachers ranged in age from 22.2 to 74.5, with an average age of 46.1. The overall average age of the registered teachers is 45.3.

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Limited Authorities to Teach This chapter provides some statistics about the application for limited authority to teach processes throughout the twelve months, as well as some details about LATs, as at 30 June.

The Teachers Registration Act 2000 provides for Limited Authorities to Teach (LATs) to be granted when a person is not eligible for registration but ‘has the appropriate skills or experience that an available registered teacher does not have’, Section 17(1)(a). A Limited Authority is initiated by an employer when there is a teaching staff vacancy for which the most suitable person is not eligible for registration as a teacher.

The Board must also be satisfied that the applicant has the required experience and is of good character. The Board uses the same procedures for determining good character for LAT applicants as for teacher registration applicants. No LAT applications were refused on the grounds of character.

While it is possible to make some valid comparisons across the years of LAT statistics, the interpretations are somewhat compromised by the fact that the 2008 statistics are only for the six-month period to 30 June 2008, and there is a lot of LAT activity in the second half of a school year.

The variety of employer requirements that may be present in one person’s LAT(s) across a year makes both tabulating and comparing LAT data from different perspectives somewhat complex. For example, across a school year, one LAT holder may have permission to do relief in the Department of Education’s Northern/North-Western schools, relief in a non-government school and for a fixed-term appointment, such as two days per week for 6 weeks in Term 3. Further, some LAT musicians may work across the sectors.

However, the Board approved 603 applications for limited authorities to teach during the financial year 2007-2008.

474 limited authorities to teach were granted for teaching in 2007.

To 30 June, 129 LATs were issued for fixed term and/or relief teaching in 2008.

In July 2007, relief teacher supply became an issue for the Department’s Northern Branches and, at the Department of Education’s request, the Board agreed to grant generic relief LATs for the remainder of the school year to final year teacher education students for schools in the Department’s Northern/ North-Western schools. Many final year student teachers took advantage of this arrangement. All LATs for non-government and southern Departmental schools were arranged on an individual basis. In 2008, relief teacher supply became an issue for the Department in June 2008.

Another significant contributor to LAT numbers is the requirement by the Department of Education that all its itinerant and some instrumental music teachers who do not have teacher education qualifications are to have Limited Authorities; most non-government schools also require this. There were 80 such LATs as at 31 December 2007 and 58 as at 30 June 2008.

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Table 1: Summary of the outcomes of the LAT application processes

Approved

for year 2003

Approved for year

2004

Approved for year

2005

Approved for year

2006

Approved for year

2007

Approved for year

2008

At 31 Dec 2003 533 35 - -

At 30 Jun 2004 - 210 - -

At 31 Dec 2004 - 481 37 -

At 30 Jun 2005 - - 156 -

At 31 Dec 2005 - - 573 13

At 30 Jun 2006 - - - 209

At 31 Dec 2006 549 17

At 30 Jun 2007 156

At 31 Dec 2007 474 11

At 30 Jun 2008 118

Note: Fewer LATs were approved in 2007 compared to 2006. Fewer LATs were approved in the first half of 2008 compared to the first half of 2007. LATs approved late in a year for the next year are for fixed-term teaching vacancies for which employers have not been able to recruit registered teachers as part of their recruiting programs for the next year.

Table 2: Distribution of LATs by sector of employment

Note: There are some LATs which cross the employment sectors. The large Department figures reflect the development, each year, of relief teacher supply issues in its northern Tasmanian schools. For 2007, in comparison with the June 2007 proportional distribution of registered teachers across the three sectors, the Department and the Catholic sectors had proportionally more people with LATs and the Independent sector had proportionally fewer.

Employer 2005 % 2006 % 2007 % 2008 %

Department of Education Schools

313 82.2 339 78.1 304 77.4 69 58.5

Catholic Education Schools 31 8.1 62 14.3 53 13.5 28 23.7

Independent schools 37 9.7 33 7.6 36 9.2 21 17.8

Total 381 100 434 100 393 100 118 100

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Table 5: Distribution of LATs (fixed term & relief) across learning areas by sector

School Sector

Department of Education Catholic Schools Independent

Schools Totals &

Percentages LAT Year ’06 ’07 ’08 ’06 ’07 ’08 ’06 ’07 ’08 ’06 ’07 ’08

All Areas 32 31 9 3 2 2 6 4 1 41

14.6 37

14.7 12 9.8

Arts 10 9 1 7 2 0 4 2 0 21 7.5

13 5.2

1 0.8

Arts - Music 59 59 37 15 16 19 6 5 2 80

28.6 80

31.7 58

47.5

English 14 9 1 1 0 0 2 1 1 17 6.1

10 4.0

2 1.6

Health & Phys Ed 10 12 4 1 1 0 1 1 0

12 4.3

14 5.6

4 3.3

Languages 6 6 2 3 6 4 1 0 10 3.6

12 4.8

6 4.9

Maths 11 11 2 1 1 0 3 3 0 15 5.4

15 6.0

2 1.6

Science 11 9 2 0 0 0 3 4 0 14 5.0

13 5.2

2 1.6

SOSE/SAH 7 2 1 5 2 0 3 3 1 15 5.4

7 2.8

2 1.6

Special Needs 8 4 2 0 0 0 0 0 0 8

2.9 4

1.6 2

1.6

Technology 22 14 5 3 6 0 6 4 10 31

11.1 24 9.5

15 12.3

VET 11 11 10 2 2 1 3 10 5 16 5.7

23 9.1

16 13.1

Total 201 177 76 41 38 26 38 37 20 280 100

252 100

122 100

Relief (Generic) 170 175 - - - - - 170 175 0

Relief (Specific) 61 39 2 32 25 3 3 4 1 96 68 6

Total 231 214 2 32 25 3 3 4 1 266 243 6

Note: While comparative analyses of the data are of some value, the usual caveat re 2008 figures applies; also some LATs cover multiple learning areas. Of note is the large number of Music LATs, in both absolute and comparative terms.

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Teachers Registration Board Strategic Plan 2007 – 2009, as reviewed in September 2007 Foreword This plan has been developed to provide the Teachers Registration Board with a clear vision for the future, with the practical steps and the resourcing required to implement this vision.

A key purpose in proclaiming the Teachers Registration Act 2000 was to ensure that all students in Tasmanian schools are taught by well qualified persons of good character.

The Board is committed to this purpose and its functions as defined in the Teachers Registration Act 2000. The Plan has been developed with the active participation of all Board members, aiming to provide high quality, efficient service to its clients, including teachers in Tasmanian Government and registered schools, and stakeholders.

The Board recognises that there are numerous trends and forces which will continue to impact on the teaching profession and shape the environments in which the Board and the profession work. These include the changes in family and social structures, as well as in the expectations and values of students; all of which may be affected by the impact of globalisation, climate change and the continual evolution of information, communication and other new technologies. Other factors affecting the teaching profession include the pressures for and of public accountability, at both state and national levels, increasing expectation of education to meet economic and social demands, the looming teacher shortage and the demographic and economic consequences of an ageing population.

The Board sees its future as a dynamic facilitator in raising and maintaining the standard of professional teachers, enhancing the profile of the teaching profession in the community, keeping abreast of current world trends in teaching standards and professional learning, and as a pro-active communicator to its clients and stakeholders.

The Board has identified the following strategic goals to ensure its obligations and priorities are addressed:

• Goal 1: A Registered Teaching Profession • Goal 2: A Highly Skilled Teaching Profession • Goal 3: A Highly Respected Teaching Profession • Goal 4: An Informed and Engaged Teaching Profession

The Plan will be regularly reviewed to measure progress and realign strategies and actions as required.

The Board’s 2005-2007 plan was reviewed in September 2007 and updated to the 2007-2009 plan, noting that a new Board will be appointed in March 2010.

Greg Suitor Chair

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Our Vision

The Teachers Registration Board will contribute to a world class education

system based on competent teachers of good character, registered through best practice

processes and professional teaching standards endorsed by the TRB.

Our Purpose

The Teachers Registration Board is an independent body established to ensure school students receive quality teaching from registered, qualified and competent

teachers of good character.

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Goal 1: A Registered Teaching Profession

The Teachers Registration Board will ensure all persons employed to teach in Tasmanian schools are appropriately qualified, skilled and of good character.

MEASURES

• All Tasmanian teachers are correctly and appropriately registered

• All granted Limited Authorities to Teach are valid, based on appropriate and correctly documented cases

• A fair, efficient and effective process is established for Board Inquiries and disciplinary processes

• Annual staffing returns are undertaken by teacher employers to ensure compliance with the Act

• Teacher registration is under continual review

The following Priority Actions address these measures for the period 2007-2009.

PRIORITY ACTIONS 1.1 Development of the 2008+ ‘Provisional Registration’ to ‘Registration’ process

1.2 Development of the 2008+ Renewal of ‘Registration’ process

1.3 Completion of the processes for maintenance of registration for 2007, 2008 and 2009

1.4 Monitoring of the TRB’s policies and their implementation, including the policies for Qualifications and Registration, Limited Authorities to Teach and Under Direct Supervision

1.5 Implementation of the amendments to the Teachers Registration Act 2000

1.6 Ongoing monitoring of the Teachers Registration Act 2000

1.7 Development of enforcement and compliance processes, including prosecution, based on the amendments to the Act

1.8 Monitoring of the enforcement and compliance processes, including prosecution

1.9 Development of inquiry and disciplinary processes, based on the amendments to the Act

1.10 Monitoring of the inquiry and disciplinary processes

1.11 Conduct of the annual 1 July Census Returns and analysis for compliance in 2007, 2008, 2009

1.12 Preparation of the TRB’s Annual Reports for 2007, 2008 and 2009

PROGRESS REPORT Completed by June 2008 Priority Actions 1.1, 1.3 (2007), 1.11 (2007) and 1.12 (2007)

Continued beyond June 2008 Priority Actions 1.3 (2008, 2009), 1.4, 1.6, 1.8, 1.10, 1.11 (2008, 2009) and 1.12 (2008, 2009)

Deferred beyond June 2008 Priority Actions 1.2, 1.5, 1.7, 1.9

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Goal 2: A Highly Skilled Teaching Profession The Teachers Registration Board will contribute to the development of teacher education courses and broader issues concerning ongoing professional learning.

MEASURES

• There are approved pre-service teacher education programs, based on the Tasmanian Professional Teaching Standards Framework and the MCEETYA National Framework for Professional Standards for Teaching

• The Board is involved in the development, accreditation/approval, monitoring and review of pre-service teacher education programs in Tasmania and elsewhere in Australia

• Policy, procedures and information about the requirements for changing from ‘provisional registration’ to (full) ‘registration’ are developed, disseminated and implemented

• Policy, procedures and information about the requirements for renewal of ‘registration’ are developed, disseminated and implemented


PRIORITY ACTIONS 2.1 Implementation of the approval/accreditation processes for pre-service teacher

education programs, at the local and national levels

2.2 Monitoring of the Board’s approval/accreditation processes and its positions on entry and graduation standards and practicum/ internships in teacher education courses offered by the University of Tasmania

2.3 Maintain work with the Australasian Forum of Teacher Registration and Accreditation Authorities (AFTRAA) and other teacher registration and accreditation authorities about pre-service teacher education programs and the approval/accreditation processes

2.4 See 1.1; Implementation of the ‘provisional registration’ to ‘registration’ process, using the Tasmanian Professional Teaching Standards Framework, for 2008+

2.5 See 1.2; Implementation of the 2008+ Renewal of ‘Registration’ process, using the Tasmanian Professional Teaching Standards Framework

2.6 Monitoring and review of the Tasmanian Professional Teaching Standards Framework, including its implementation and usage

PROGRESS REPORT Completed by June 2008 Priority Actions 2.4

Continued beyond June 2008 Priority Actions 2.2, 2.3 and 2.6

Deferred beyond June 2008 Priority Actions 2.1 and 2.5

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Goal 3: A Highly Respected Teaching Profession The Teachers Registration Board will—in its role as an advocate for the profession—implement strategies to broaden the public understanding and enhance the status of the teaching profession.

MEASURES

• A code of professional ethics for the teaching profession is developed and disseminated

• A positive public profile of teachers is enhanced by Board contributions


PRIORITY ACTIONS 3.1 Monitor the TRB’s Code of Professional Ethics for the Teaching Profession,

including its relationship with employers’ Codes of Conduct

3.2 Development of a set of promotion opportunities, activities and events, including some based on World Teachers’ Day, in 2007, 2008 & 2009

3.3 Hold celebratory events for teachers granted (full) ‘registration’ during 2008+

3.4 Development of a communications and marketing strategy, (including Goal 4, Actions 7 and 8)

PROGRESS REPORT Completed by June 2008 Priority Action 3.2 (2007)

Continued beyond June 2008 Priority Actions 3.1 and 3.2 (2008, 2009)

Deferred beyond June 2008 Priority Actions 3.3 and 3.4

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Goal 4: An Informed and Engaged Teaching Profession The Teachers Registration Board will cultivate effective and constructive client and stakeholder relationships.

MEASURES

• A raised Board profile with teachers and employers

• Communication strategies developed and implemented

• Useful TRB website links to relevant professional information for registrants and prospective registrants established and used

• Board and registration requirements effectively communicated


PRIORITY ACTIONS 4.1 Maintain development of the TRB website as a useful, reliable and up-to-date

information resource

4.2 Maintain development of email to regularly communicate with registrants

4.3 Maintain development of the network of school-based TRB representatives

4.4 Promotion and or usage of the Tasmanian Professional Teaching Standards Framework, including information on how they may be used by teachers with respect to registration

4.5 Maintain the monitoring of how the Board can provide information to registered teachers about professional learning opportunities, in addition to the Department of Education’s Infostream service

4.6 Consideration of what professional learning about teacher registration the Board could provide – to whom, by whom and when

4.7 Consideration of publication options, including a newsletter for registrants with contributions from registered teachers

4.8 Consideration of an annual program of visits by TRB Board members and staff to meet and talk with teachers and stakeholders

4.9 Continued collaboration with AFTRAA and other teacher registration and accreditation authorities

4.10 Hold celebratory events to recognise registrants’ achievements

PROGRESS REPORT Completed by June 2008 Priority Actions 4.1, 4.2 and 4.4 (partial)

Continued beyond June 2008 Priority Actions 4.1, 4.2, 4.4, 4.5, 4.6, 4.7 and 4.9

Deferred beyond June 2008 Priority Actions 4.3, 4.8 and 4.10

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Financial Statements for the Year Ended 30 June 2008 TABLE OF CONTENTS Page No

Certification of Financial Statements 26

Income Statement for the year ended 30 June 2008 27

Balance Sheet as at 30 June 2008 28

Cash Flow Statement for the year ended 30 June 2008 29

Statement of Recognised Income and Expense for the year ended 30 June 2008 30

Notes to and forming part of the Financial Statements for the year ended 30 June 2008 31

Audit Report 43

Statement of Certification The accompanying financial statements of the Teachers Registration Board are in agreement with the relevant accounts and records and have been prepared in compliance with Treasurer’s Instructions issued under the provisions of the Financial Management and Audit Act 1990 to present fairly the financial transactions for the year ended 30 June 2008 and the financial position as at 30 June 2008. At the date of signing, I am not aware of any circumstances which would render the particulars included in the financial statements misleading or inaccurate. Greg Suitor CHAIRPERSON 30 September 2008

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TEACHERS REGISTRATION BOARD

Income Statement for the year ended 30 June 2008

2008

Actual

Notes $

Income

Teachers Registration Fees 1.7(d), 3.1 853 087

Interest revenue 1.7(g), 3.2 103 499

Total income 956 586

Expenses

Employee entitlements 1.8(a), 4.1 415 485

Depreciation 1.8(b), 4.2 6 549

Supplies and consumables 1.8(f), 4.3 328 522

Other Expenses 1.8(f), 4.4 32 014

Total expenses 782 570

Net operating surplus/(deficit) 174 016

This Income Statement should be read in conjunction with the accompanying notes.

This year is the first time the Teachers Registration Board Financial Statements have been prepared using accrual accounting and as such there are no comparatives.

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Balance Sheet as at 30 June 2008

2008

Actual

Notes $

Assets

Financial assets

Cash and deposits 1.9(a), 5.1 1 670 831

Tax Asset 1.9(g), 5.3 1 693

Non-financial assets

Plant and equipment 1.9(d), 5.2 31 239

Total assets 1 703 763

Liabilities

Financial liabilities

Payables 1.10(a), 6.1 11 643

Employee entitlements 1.10(d), 6.2 103 117

Revenue received in advance 1.10(g), 6.3 300 027

Other liabilities 1.10(g), 6.3 2 132

Total liabilities 416 919

Net assets 1 286 844

Equity

Accumulated surplus 1 286 844

Total equity 8.1 1 286 844

This Balance Sheet should be read in conjunction with the accompanying notes.


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Cash Flow Statement for the year ended 30 June 2008

Notes 2008

Actual

$

Cash flows from operating activities

Cash inflows

Fees – Teachers Registration 959 222

Interest received 103 499

GST Inflow 32 427

Total cash inflows 1 095 148

Cash outflows

Employee entitlements 434 896

GST payments 32 427

Other cash payments 324 272

Total cash outflows 791 595

Net cash from/(used by) operating activities 9.2 303 553

Net increase/(decrease) in cash held 303 553

Cash at the beginning of the reporting period

1 367 278

Cash at the end of the reporting period 1 670 831

This Cash Flow Statement should be read in conjunction with the accompanying notes.


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Statement of Recognised Income and Expense for the year ended 30 June 2008

2008

Actual

$

Income and expenses recognised directly in equity

Valuation adjustments recognised directly in equity 24 640

Net income recognised directly in equity

Net surplus/(deficit) for the period 174 016

Total recognised income and expense for the period 198 656

This Statement of Recognised Income and Expense should be read in conjunction with the accompanying notes.


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Teachers Registration Board: Notes to and forming part of the financial statements for the year ended 30 June 2008

Note Description Page No.

1 Significant Accounting Policies

1.1 Objectives and funding 33

1.2 Basis of accounting 33

1.3 Reporting entity 33

1.4 Functional and presentation currency 33

1.5 Fair presentation 33

1.6 Changes in accounting policies 33

1.7 Income 34

1.8 Expenses 34

1.9 Assets 35

1.10 Liabilities 35

1.11 Leases 36

1.12 Judgements and assumptions 36

1.13 Comparative figures 36

1.14 Rounding 36

1.15 Taxation 36

2 Events occurring after balance date 37

3 Income

3.1 Fees 37

3.2 Other revenues 37

4 Expenses

4.1 Employee entitlements 37

4.2 Depreciation and amortisation 37

4.3 Supplies and Consumables 38

4.4 Other expenses 38

5 Assets

5.1 Cash and deposits 38

5.2 Property, plant, equipment, library book stock and heritage assets

38

5.3 Other assets 39

6 Liabilities

6.1 Payables 39

6.2 Employee entitlements 39

6.3 Other liabilities 39

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7 Commitments and contingencies

7.1 Schedule of commitments 39

7.2 Contingent assets and liabilities 40

8 Equity and movements in equity

8.1 Reconciliation of equity 40

9 Cash flow reconciliation

9.1 Cash and cash equivalents 40

9.2 Reconciliation of operating surplus to net cash from operating activities

40

10 Financial instruments

10.1 Risk exposures 41

10.2 Reclassification of financial assets 42

10.3 Net fair value of financial assets and liabilities 42

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Note 1: Significant Accounting Policies

1.1 Objectives and Funding The Teachers Registration Board has been established to ensure that all children in Tasmanian schools are taught by skilled and qualified teachers, who are of good character.

As well as registering teachers, the Board promotes the teaching profession; takes action to improve professional teaching standards; undertakes relevant reviews and research projects; and develops and maintains a code of professional ethics for the teaching profession.

The Teachers Registration Board is funded through teacher registration fees.

1.2 Basis of Accounting Prior to 2008 the Board completed its financial statement on a cash basis. This is the first financial statement which acts as a general purpose financial report and has been prepared in accordance with:

• Australian Accounting Standards issued by the Australian Accounting Standards Board. In particular, AAS 29 ‘Financial reporting by Government Departments’ has been applied; and

• the Treasurer’s Instructions issued under the provisions of the Financial Management and Audit Act 1990.

The financial statements were signed by the chairperson of the Teachers Registration Board on 30 September 2008.

Compliance with the Australian Accounting Standards (AASBs and AASs) may not result in compliance with International Financial Reporting Standards (IFRS) as the AASBs and AASs include requirements and options available to not-for-profit organisations that are inconsistent with IFRS.

The financial statements have been prepared on an accrual basis and, except where stated, are in accordance with the historical cost convention.

1.3 Reporting Entity The financial statements include all the controlled activities by the Teachers Registration Board. As the Teachers Registration Board is serviced by the Department of Education, transactions reported here are also consolidated within the Department’s financial statements.

1.4 Functional and Presentation Currency

The financial statements are presented in Australian dollars, which is the Board’s functional currency.

1.5 Fair Presentation The statements have been prepared in accordance with Australian Accounting Standards.


No departures from Australian Accounting Standards have been made in the preparation of these financial statements.

1.6 Changes in Accounting Policies (a) Impact of new Accounting Standards

In the current year, the Teachers Registration Board has adopted all of the new and revised Standards and interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective for the current annual reporting period. These include:

• AASB 7 Financial Instruments: Disclosures replaces the presentation requirements of financial instruments in AASB 132 and introduces new financial instrument disclosure requirements. There has been no financial impact on financial statements.

• AASB 2007-4 Amendments to Australian Accounting Standards arising from Exposure Draft 151 and Other Amendments and Erratum: Proportionate Consolidation. AASB 2007-4 makes amendments to a number of Australian Accounting Standards to introduce various accounting policy options, delete various disclosures presently required and to make a number of editorial amendments.

The Teachers Registration Board has not intended to change any of its current accounting policies on adoption of AASB 2007-4, accordingly, there has been no financial impact to these financial statements. However, in the financial statements, certain information is no longer required to be disclosed, or has been disclosed in an alternative manner, due to amendments made by AASB 2007-4 to the disclosure requirements of various Accounting Standards.

• AASB 2007-5 Amendments to Australian Accounting Standard – Inventories Held for Distribution by Not-for-Profit Entities amends AASB 102 Inventories to require inventories held for distribution by not-for-profit entities to be measured at cost, adjusted when applicable for any loss of service potential. This change had no financial impact on the Teachers Registration Board.

• AASB 2007-7 Amendments to Australian Accounting Standards makes editorial amendments to six Standards. The key change removes the encouragement in AASB

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107 Cash Flow Statements to adopt a particular format for the cash flow statement. The Teachers Registration Board did not intend to change any of its current accounting policies on adoption of AASB 2007-7, accordingly, there has been no financial impact to these financial statements.

(b) Impact of new Accounting Standards yet to be applied

There are no new Accounting Standards that are yet to be applied within these financial statements.

(c) Voluntary changes in accounting policy

The Teachers Registration Board’s financial accounts were previously prepared on a payment and receipt (cash) basis. This year is the first year that the statements have been prepared on an accrual basis, hence there are no comparatives.

1.7 Income Income is recognised in the Income Statement when an increase in future economic benefits related to an increase in an asset or a decrease in a liability has arisen that can be measured reliably.

a) Appropriation Revenue

The Teachers Registration Board does not currently receive any appropriation revenue from the Government.

b) Grants

Grants payable by the Australian Government are recognised as revenue when the Teachers Registration Board gains control of the underlying assets. Where grants are reciprocal, revenue is recognised as performance occurs under the grant. Non-reciprocal grants recognised as revenue when the grant is received or receivable. Conditional grants may be reciprocal or non-reciprocal depending on the terms of the grant. There are no such grants received.

c) Sales of Goods and Services

Amounts earned in exchange for the provision of goods are recognised when the good is provided and title has passed. Revenue from the provision of services is recognised when the service has been provided. There are no such grants received.

d) Fees

Revenue from fees is recognised in the period to which it relates.

e) Gain (Loss) from the Sale of Non-Financial Assets

Income from the sale of non-financial assets is recognised when control of the asset has passed to the buyer.

f) Resources Received Free of Charge

Services received free of charge by the Teachers Registration Board, are recognised as income when a fair value can be reliably determined and at the time the services would have been purchased

if they had not been donated. Use of those resources is recognised as an expense.

Contributions of assets at no cost of acquisition or for nominal consideration are recognised at their fair value when the asset qualifies for recognition, unless received from another government agency as a consequence of restructuring of administrative arrangements, where they are recognised as contributions by owners directly within equity. In these circumstances, book values from the transferor agency have been used.

g) Other Revenue

Revenue from other sources is recognised as revenue when the Teachers Registration Board obtains control over the assets comprising the contributions. Control is normally obtained upon their receipt.

1.8 Expenses Expenses are recognised in the Income Statement when a decrease in future economic benefits related to a decrease in asset or an increase of a liability has arisen that can be measured reliably.

a) Employee Entitlements

Employee entitlements include entitlements to wages and salaries, annual leave, sick leave, long service leave, superannuation and other post-employment benefits.

b) Depreciation and Amortisation

All non-current assets having a limited useful life are systematically depreciated over their useful lives in a manner which reflects the consumption of their service potential. Land, being an asset with an unlimited useful life, is not depreciated. Heritage assets are also not depreciated as their value does not diminish.

Depreciation is provided for on a straight-line basis, using rates which are reviewed annually. The major depreciation period is:

Plant and equipment 3 – 30 years

c) Grants and Subsidies

Grants are recognised to the extent that:

o the services required to be performed by the grantee have been performed; or

o the grant eligibility criteria have been satisfied.

A liability is recorded when the Teachers Registration Board has a binding agreement to make grants but services have not been performed or criteria satisfied. Where grant monies are paid in advance of performance or eligibility, a prepayment is recognised.

e) Resources Provided Free of Charge

Services provided free of charge by the Teachers Registration Board, to another entity, are recognised as an expense when fair value can be reliably determined.

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f) Other Expenses

Other expenses are recognised when the associated service and supply has been provided.

1.9 Assets Assets are recognised in the Balance Sheet when it is probable that the future economic benefits will flow to the entity and the asset has a cost or value that can be measured reliably.

a) Cash and Deposits

Cash means notes, coins and deposits held at call with a bank or financial institution, for the Teachers Registration Board, as well as funds held in the Special Deposits and Trust Fund. Deposits are recognised at their nominal amounts. Interest is credited to revenue as it accrues.

b) Receivables

Receivables are recognised at the amounts receivable as they are due for settlement. Impairment of receivables is reviewed on an annual basis. Impairment losses are recognised when there is an indication that there is a measurable decrease in the collectability of receivables.

d) Property, plant, equipment, library book stock and heritage assets

(i) Valuation basis

Land and Buildings: Land is valued at fair value. Buildings (including sundry structures and infrastructure assets) have been valued on a fair value basis, being market value or where a market does not exist on a written down current cost (WDCC) basis.

Plant and Equipment: Plant and equipment assets are valued at cost.

(ii) Asset recognition threshold

The asset capitalisation threshold adopted by the Teachers Registration Board is $10,000 for intangible assets and major capital works, and $1,000 for all other assets. Assets valued at less than these thresholds are charged to the Income Statement in the year of purchase (other than where they form part of a group of similar items which are significant in total).

(iii) Revaluations

Assets are grouped on the basis of having a similar nature or function in the operations of the Teachers Registration Board.

e) Intangibles

An intangible asset is recognised where:

• it is probable that an expected future benefit attributable to the asset will flow to the Teachers Registration Board; and

• the cost of the asset can be reliably measured

Intangible assets held by the Teachers Registration Board are valued at fair value where an active market exists and are amortised on a straight line

basis over their estimated useful life. Where no active market exists, intangibles are valued at cost.

f) Impairment

All assets are assessed to determine whether any impairment exists. Impairment exists when the recoverable amount of an asset is less than its carrying amount. Recoverable amount is the higher of fair value less costs to sell and value in use. The Teachers Registration Board’s assets are not used for the purpose of generating cash flows; therefore value in use is based on depreciated replacement cost where the asset would be replaced if deprived of it.

g) Other Assets

The Teachers Registration Board recognises some other small assets such as prepayments of expenditure and GST input tax credits received.

1.10 Liabilities Liabilities are recognised in the Balance Sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably.

a) Payables

Payables, including goods received and services invoiced but not yet paid, are recognised at the amortised cost which due to the short settlement period, equates to face value, when the Teachers Registration Board becomes obliged to make future payments as a result of a purchase of assets or services.

b) Interest Bearing Liabilities

Bank loans and other loans are initially measured at fair value, net of transaction costs. Bank loans and other loans are subsequently measured at amortised cost using the effective interest rate method, with interest expense recognised on an effective yield basis.

The effective interest rate method is a method of calculating the amortised cost of a financial liability and allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability or where appropriate, a shorter period.

c) Provisions

A provision arises if, as a result of a past event, the Teachers Registration Board has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a rate that reflects current market assessments of the time value of money and the risks specific to the liability. Any right to reimbursement relating to some or all of the provision is recognised as an

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asset when it is virtually certain that the reimbursement will be received.

d) Employee Entitlements

Liabilities for wages and salaries and annual leave are recognised when the employee becomes entitled to receive the benefit. Those liabilities expected to be realised within 12 months are measured as the amount expected to be paid. Other employee entitlements are measured as the present value of the benefit at 30 June 2008, where the impact of discounting is material, and at the amount expected to be paid if discounting is not material.

A liability for long service leave is recognised, and is measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date.

e) Superannuation

(i) Defined contribution plans

A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution plans are recognised as an expense when they fall due.

(ii) Defined benefit plans

A defined benefit plan is a post-employment benefit plan other than a defined contribution plan.

The Teachers Registration Board does not recognise a liability for the accruing superannuation benefits of Teachers Registration Board employees. This liability is held centrally and recognised within the Finance-General Division of the Department of Treasury and Finance.

f) Financial Guarantee Liabilities

Financial guarantee contract liabilities are measured initially at their fair values and subsequently at the higher of the amount determined in accordance with AASB 137 Provisions, Contingent Liabilities and Contingent assets.

g) Other Liabilities

Other liabilities include revenue received in advance, where the Teachers Registration Board has received funds for registration across future years. The revenue will be recognised in the following financial year when the Teachers Registration Board gains control of the funds when the goods or services have been provided or when specific conditions have been met.

1.11 Leases The Teachers Registration Board has entered into a number of operating lease agreements for property, plant and equipment, where the lessors effectively retain all of the risks and benefits incidental to ownership of the items leased. Equal

instalments of lease payments are charged to the Income Statement over the lease term, as this is representative of the pattern of benefits to be derived from the leased property.

The Teachers Registration Board is prohibited under Treasurer’s Instruction 502 Leases from holding finance leases.

1.12 Judgements and Assumptions In the application of Australian Accounting Standards, the Teachers Registration Board is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements made by the Teachers Registration Board that have significant effects on the financial statements are disclosed in the relevant notes to the financial statements.

The Teachers Registration Board has made no assumptions concerning the future that may cause a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

1.13 Comparative Figures This is the first year that the Teachers Registration Board’s Financial Statements have been prepared on an accrual basis, and as such there are no comparative figures.

1.14 Rounding All amounts in the financial statements have been rounded to the nearest dollar unless otherwise stated. Where the result of expressing amounts to the nearest dollar would result in an amount of zero, the financial statement will contain a note expressing the amount to the nearest whole cent.

1.15 Taxation The Teachers Registration Board is exempt from all forms of taxation except fringe benefits tax, payroll tax and the goods and services tax (GST).

In the Cash Flow Statement, the GST component of cash flows arising from operating, investing or financing activities which is recoverable from, or payable to, the Australian Taxation Office is, in accordance with the Australian Accounting Standards, classified as operating cash flows.

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Note 2: Events Occurring After Balance Date

There have been no material events which have occurred after the reporting date.

Note 3: Income

3.1 Fees 2008 $ Teachers Registration Board Fees 853 087 Total 853 087 3.2 Other Revenues 2008 $ Interest 103 499 Total 103 499 Note 4: Expenses

4.1 Employee Entitlements 2008 $ Wages and salaries (including fringe benefits and non monetary

components) 353 813

Annual leave 12 056 Long service leave 10 340 Superannuation – contribution scheme 10 686 Superannuation – defined benefit scheme 28 590 Total 415 485 Superannuation expenses relating to defined benefits schemes relate to payments into the Superannuation Provision Account (SPA) held centrally and recognised within the Finance-General Division of the Department of Treasury and Finance. The amount of the payment is based on an employer contribution rate determined by the Treasurer, on the advice of the State Actuary. The current employer contribution is 11 per cent of salary.

Superannuation expenses relating to the contribution scheme are paid directly to the superannuation fund at a rate of nine per cent of salary. In addition, the Teachers Registration Board is also required to pay into the SPA a “gap” payment equivalent to two per cent of salary in respect of employees who are members of the contribution scheme.

4.2 Depreciation and Amortisation 2008 $ Depreciation Plant and equipment 6 549 Total 6 549

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4.3 Supplies and Consumables 2008 $ Consultants 21 109 Property services 34 332 Maintenance 14 142 Communications 4 298 Information technology 1 645 Travel and transport 20 674 Advertising and promotion 50 634 Other supplies and consumables 181 688 Total 328 522

4.4 Other Expenses 2008 $ Payroll tax 24 620 Workers’ compensation premiums 5 187 Audit expenses 2 207 Total 32 014 Note 5: Assets

5.1 Cash and Deposits 2008 $ Cash held 1 670 831

Total cash and cash equivalents 1 670

831 5.2 Property, Plant and Equipment Assets (a) Carrying amount 2008 $ Plant and equipment At cost 48 718 Less: Accumulated depreciation 17 479 Total property, plant, equipment assets 31 239 (b) Reconciliation of movements Reconciliations of the carrying amounts of each class of property, plant and equipment at the beginning and end of the current and previous financial year are set out below. Carrying value means the net amount after deducting accumulated depreciation.

Plant & Equipment

$

Total $

2008

Carrying amount at start of year 24 639 24 639

Additions 13 149 13 149

Depreciation/amortisation expense 6 549 6 549

Carrying amount at end of year 31 239 31 239

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5.3 Other Assets Other Current Assets 2008 $ Goods & services tax input tax credits 1 693 Total 1 693 Settled within 12 months 1 693 Note 6: Liabilities

6.1 Payables 2008 $ Creditors 11 643 Total 11 643 Due within 12 months 11 643 6.2 Employee Entitlements 2008 $ Accrued salaries 4 758 Annual leave 49 851 Long service leave 48 508 Total 103 117 Due within 12 months 88 865 Due in more than 12 months 14 252 Total 103 117 6.3 Other Liabilities 2008 $ Revenue received in advance 300 027 Employee benefits – on-costs 2 132 Total 302 159 Due within 12 months 185 581 Due in more than 12 months 116 578 Total 302 159 Note 7: Commitments and Contingencies

7.1 Schedule of Commitments Schedule of Commitments as at 30 June 2008 $ Operating Lease commitments Operating leases 87 899 Total 87 899

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Operating lease commitments One year or less 38 526 From one to five years 49 373 Total operating lease commitments 87 899 NB: Commitments are GST inclusive where relevant. The Teachers Registration Board leases property under operating leases with lease terms expiring within the next five years. Leases generally provide the Teachers Registration Board with a right of renewal at which time all terms are re-negotiated. 7.2 Contingent Assets and Liabilities

Contingent assets and liabilities are not recognised in the Balance Sheet due to uncertainty regarding the amount or timing of the underlying claim or obligation.

(a) Unquantifiable Contingencies

The Teacher Registration Board has a lease on the property it occupies. This lease contains a “make good provision”. A liability for this provision has not been recognised in the Balance Sheet as the value of this provision cannot be reliably measured. The lease covers 10 year period and is generally expected to be renewed. Note 8: Equity and Movements in Equity

8.1 Reconciliation of Equity

Accumulated funds

Total equity

2008 $

2008 $

Balance at 1 July 0 0 Accumulated funds recognised for the first time 2008

1 112 828 1 112 828

Net surplus/(deficit) 174 016 174 016 Balance as at 30 June 1 286 844 1 286 844

Note 9: Cash Flow Reconciliation

9.1 Cash and Cash Equivalents 2008 $ Cash and deposits (as per Balance Sheet) 1 670 831 Total Cash and cash equivalent 1 670 831 The definition of cash can be found at Note 1.9(a). Refer to note 5.1 for details of cash and deposits. 9.2 Reconciliation of operating surplus to net cash from operating activities 2008 $ Net surplus/(deficit) 174 016 Depreciation/Amortisation 6 549 Decrease/(increase) in receivables 109

Decrease/(increase) in accrued revenue 106 027 Increase/(decrease) in employee entitlements 5 209 Increase/(decrease) in payables 11 643

Net cash provided/(used) by operating activities 303 553

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Note 10: Financial Instruments

10.1 Risk exposures The Teachers Registration Board has exposure to the following risks from its use of financial instruments:

• credit risk;

• liquidity risk; and

• market risk.

The Head of Agency has overall responsibility for the establishment and oversight of the Department of Education’s risk management framework. Risk management policies are established to identify and analysis risks; to set appropriate risk limits and controls; and to monitor risks and adherence to limits.

(b) Credit risk exposures

Credit risk is risk of financial loss to the department if a customer or counterparty to financial instrument fails its contractual obligation.

Due to the nature of the fees the Teachers Registration Board is collecting, the Board does not issue invoices. As such, the Teachers Registration Board does not have credit risk.

(c) Liquidity risk

Liquidity risk is the risk that the Teachers Registration Board will not be able to meets its financial obligations as they fall due. The Teachers Registration Board’s approach to managing liquidity is to ensure that it will always have sufficient liquidity to meet it liabilities when they fall due.

The Teachers Registration Board regularly reviews budgeted cash outflows to ensure that there is sufficient cash to meet all obligations.

The following tables detail the undiscounted cash flows payable by the Teachers Registration Board by remaining contractual maturity for its financial liabilities.

2008

Maturity analysis for financial liabilities

Financial Liabilities

1 Year

2 Years

3 Years

4 Years

5 Years

More than 5 Years

Undiscounted Total

Carrying Amount

Payables 11 643 …. …. …. …. …. 11 643 11 643

Total 11 643 …. …. …. …. …. 11 643 11 643 (d) Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. The primary market risk that the department is exposed to is interest rate risk.

The department currently has the majority of its financial assets in variable interest rates to take advantage of interest rate rises.

2008 $

Variable rate instruments Financial Assets 1 670 831 Total 1 670 831

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The Teachers Registration Board does not hold any financial instruments available for sale which would directly affect equity as a result of changes in interest rates. Changes in variable rates of 100 basis points at reporting date would have the following effect on the department’s profit or loss:

Profit or loss Equity 100 basis

points increase

100 basis points

decrease

100 basis points

Increase

100 basis points

decrease $ $ $ $

30 June 2008 Financial Assets 16 708 (16 708) 16 708 (16 708)

Net sensitivity 16 708 (16 708) 16 708 (16 708) This analysis assumes all other variables remain constant. The analysis was performed on the same basis for 2007.

10.2 Reclassifications of financial assets

The Teachers Registration Board has made no reclassifications of any financial assets held for the financial year.

10.3 Net fair values of financial assets and liabilities

2008

Total carrying amount

$

Net fair value $

Financial assets Cash at bank 1 670 831 1 670 831

Total financial assets 1 670 831 1 670 831

Financial liabilities (recognised) Creditors 11 643 11 643

Other financial liabilities 2 132 2 132

Total financial liabilities (recognised) 13 775 13 775 Financial assets

The net fair values of cash and non-interest bearing monetary financial assets approximate their carrying amounts.

Financial liabilities

The net fair values for creditors, accrued expenses and prepaid revenue are approximated by their carrying amounts.

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The audited financial report for the Teachers Registration Board for 2007-2008 is as follows.

Teachers Registration BoardAnnual Repor t

July 2007 – June 2008

Teachers Registration Board Annual Report Annual Report...Annual Report July 2007 – June 2008 Code...

Documents

Transcript of Teachers Registration Board Annual Report Annual Report...Annual Report July 2007 – June 2008 Code...