DEPARTMENT OF EDUCATION and TRAINING
Objectives
The Department of Education and Training (the Department) works in partnership with parents and the community to ensure students are supported and engaged to achieve their full potential.
Departmental services include the provision of public school education, preschool and early intervention education programs, registration of non government schools, registration for home education, and the planning and coordination of vocational education and training.  The Department aims to ensure that all young people in the ACT learn, thrive and are equipped with the skills to lead fulfilling, productive and responsible lives.
2010‑11 Priorities
Strategic and operational issues to be pursued in 2010-11 include: 
•	enhancing the literacy and numeracy performance of all students;
•	preparing for, and implementing, the Australian Curriculum into ACT schools;
•	improving teacher quality in ACT schools;
•	improving services and educational outcomes for students with disabilities through the development and implementation of a comprehensive disability education strategy guided by the outcomes of the Review of Special Education in the ACT;
•	increasing skills of the workforce through the implementation of Productivity Places Program and Trade Training Centres National Partnerships;
•	delivering the Building the Education Revolution initiative funded under the Commonwealth Government’s Nation Building and Jobs Plan;
•	closing the learning achievement gap between Aboriginal and Torres Strait Islander students and other students;
•	implementing an integrated and comprehensive approach to school improvement;
•	undertaking high school and college sector reform and renewal;
•	implementing the education participation policy;
•	developing the next generation of teaching and learning online, including through the delivery of a new Virtual Learning Environment;
•	facilitating effective student learning through safe and inclusive environments;
•	implementing Council of Australian Governments (COAG) reforms in education, skills and early childhood development;
•	implementing a nationally consistent approach to early childhood education;
•	providing flexible and responsive vocational based training options; and
•	reducing greenhouse gas emissions and enhancing sustainability in schools.

Business and Corporate Strategies
The Department will employ the following strategies to achieve its objectives, priorities and efficiency measures, and manage business and financial risks:
•	operate as a customer service oriented entity subject to the requirements of government policy and legislation;
•	use financial practices which satisfy the requirements of the Financial Management Act 1996, including the associated Accounting Policy Papers modelled on the requirements of Accounting Standards and which fairly present the Department’s financial position and operational and cash flow results for planning and reporting purposes;
•	adopt high standard operating practices to safeguard the environment and the health and safety of staff;
•	provide a productive and satisfying working environment for staff, and a commitment to high standards of human resource management based on the principles of equal employment opportunity;
•	use project planning strategies to ensure that the Building the Education Revolution project is implemented in an effective and timely manner; and
•	work collaboratively with stakeholders in the planning and implementation of COAG initiatives including the National Education Agreement, the National Agreement for Skills and Workforce Development, and National Partnership Programs. 
Estimated Employment Level
2008‑09 
Actual Outcome		2009-10
Budget
	2009-10
Est. Outcome1	2010-11
Budget
	
4,574  	Staffing (FTE)	4,565	4,645	4,610	
Note: 
1.	The increase in FTE numbers in the 2009-10 estimated outcome compared to 2009-10 Budget is primarily due to increased enrolments, increased demand and complexity of special needs students, and the implementation of National Partnership Programs.  The reduction in FTE numbers in 2010-11 is primarily due to the impact of the efficiency savings.

Strategic Indicators
The seven strategic indicators have been aligned with the Department’s Strategic Plan 2010‑2013 Everyone Matters which outlines goals in the areas of:
•	learning and teaching;
•	school environment;
•	student pathways and transitions; and
•	leadership and corporate development.
Learning and Teaching
To ensure students succeed through quality teaching that engages them and supports the development of capabilities for life.
Strategic Indicator 1	
Proportion of Young People Aged 20-24 who have Attained a Year 12 Certificate or Equivalent or Certificate II or Above

2008	2009	2010	2011	2012	
Actual	Actual	Target	Target	Target	
90.4%	95.1%	93.7%	94.0%	94.3%	

Source:  Survey of Education and Work, Australian Bureau of Statistics.

Strategic Indicator 2	
Percentage of Year 12 Public School Students who Received a Year 12 Certificate

2008	2009	2010	2011	2012	
Actual	Actual	Target	Target	Target	
87.0%	88.0%	88.5%	89.0%	89.5%	

Source:  Unpublished data, ACT Department of Education and Training.

School Environment
To meet each student’s academic, social, emotional and physical needs by ensuring all ACT public schools provide positive and success oriented learning environments.
Strategic Indicator 3
School Attendance in Public Schools, Years 1 to 10

2008	2009	2010	2011	2012	
Actual	Actual	Target	Target	Target	
91.7%	91.4%	91.9%	92.4%	92.9%	

Source:  Unpublished data, ACT Department of Education and Training.

Strategic Indicators cont.
Strategic Indicator 4
Overall Student Satisfaction with the Education at their Public School

2008	2009	2010	2011	2012	
Actual1	Actual	Target	Target	Target	
92.3%	79.8%	80.8%	81.8%	82.3%	

Source: 	Unpublished data, ACT Department of Education and Training.
Note:
1.	2008 result is not comparable with 2009 result due to changes in methodology.

Student Pathways and Transitions
To provide learning pathways for students resulting in an educated and skilled workforce that meets the present and future needs of the ACT and region.
Strategic Indicator 5
Percentage of Public School Year 12 Graduates Employed or Studying Six Months after Completing Year 12

2008	2009	2010	2011	2012	
Actual	Actual	Target	Target	Target	
92.1%	91.1%	91.6%	92.1%	92.6%	

Source:  College Graduates Survey:  where are they now? ACT Department of Education and Training.

Leadership and Corporate Development

To ensure that the Department is recognised as a responsive, innovative and high achieving organisation that delivers on its commitments.

Strategic Indicator 6
Overall Satisfaction of Parents and Carers with the Education Provided at their Public School

2008	2009	2010	2011	2012	
Actual1	Actual	Target	Target	Target	
89.3%	85.0%	86.0%	87.0%	87.5%	

Source: 	Unpublished data, ACT Department of Education and Training.
Note:	
1.	2008 results are not comparable with 2009 due to changes in methodology.

Strategic Indicators cont.
Strategic Indicator 7
Staff Retention Rate

2008	2009	2010	2011	2012	
Actual	Actual	Target	Target	Target	
89.8%	93.3%	92.0%	92.0%	92.0%	

Source:  Unpublished data, ACT Department of Education and Training.

Output Classes
	Total Cost1	Government Payment for Outputs	
	2009‑10 
Est. Outcome
$’000	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010-11 
Budget
$’000	
Output Class 1:
Public School Education2	515, 277	543,412	434, 671	461,962	
Output 1.1:  Public Primary School Education	234,867	247,014	195,963	205,172	
Notes: 
1.	Total cost includes depreciation and amortisation of $44.742 million in 2009-10 and $50.422 million in 2010-11.  
2.	Includes transfer of all funds from Output Class 4.
As reported in the February 2010 census, the ACT Government operated 83 public schools with a total enrolment of 38,853 students.  Of these, 22,833 students attended a primary school (58.8 per cent); 9,722 students attended at a high school (25.0 per cent); 5,941 students attended a public college (15.3 per cent) and 357 students attended one of the four special schools (0.9 per cent).
Output Description
Public primary school education is available, on average, for eight years with a preschool age of four years and a kindergarten starting age of five years.  A balanced preschool/primary school curriculum covering the early and later childhood bands in the ACT curriculum framework allows students to develop the qualities needed for lifelong learning.  Students are given every opportunity to develop the knowledge, understanding, capabilities and values essential for participation as active members of their community and society.
Learning opportunities in public primary schools are designed to allow each student to experience success and achieve high quality learning outcomes.  Students in ACT public primary schools consistently achieve high academic results against national standards.
Early Intervention programs identify and address the physical, emotional, social and educational needs of children between the ages of two to five years who have a disability or a developmental delay.  

Output Classes cont.
	Total Cost	Government Payment for Outputs	
	2009‑10 
Est. Outcome
$’000	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010-11 
Budget
$’000	
Output 1.2:  Public High School Education	137,451	145,324	118,482	128,275	
Output Description
Public high school education covers the years 7‑10.  Each school organises its own curriculum to maximise the opportunities for students to develop the knowledge, understanding, skills and values contained in the ACT curriculum framework.
ACT public high schools offer a broad comprehensive education across all key learning areas.  The focus is on providing challenging and engaging learning, building relationships based on mutual trust and respect, and connecting students to the outside world.
School programs develop students’ critical thinking, problem solving, interpersonal and teamwork skills that empower students to contribute positively to their community.  Schools use a range of strategies to connect students to the world of work.  ACT public high schools offer work experience placements and vocational programs in partnership with colleges.  Students in ACT public high schools consistently achieve high academic results against national and international standards.

Output Classes cont.

	Total Cost	Government Payment for Outputs	
	2009‑10 
Est. Outcome
$’000	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010-11 
Budget
$’000	
Output 1.3:  Public Secondary College Education	90,410	96,826	75,199	81,778	
Output Description
Public secondary college education covers the two post compulsory years of education, that is, years 11 and 12.  Public secondary colleges offer courses catering for a broad range of student needs and interests.
Courses are accredited with the ACT Board of Senior Secondary Studies (BSSS) to ensure they are educationally sound for senior secondary students and that courses leading to tertiary entrance qualifications have sufficient academic rigour and meet the requirements of tertiary institutions throughout Australia.
Courses include:
•	A courses — courses accredited as educationally sound and appropriate for students in years 11 and 12;
•	T courses — accredited courses leading to higher education; 
•	M courses — accredited courses providing appropriate educational experiences for students who satisfy specific disability criteria; 
•	R courses — acknowledging community service and extra curricular activity;
•	H courses — accredited by an Australian university as contributing towards an undergraduate degree and recognised by the BSSS; and
•	vocational programs — leading to the award of a vocational certificate or statement of attainment.

Output Classes cont.
	Total Cost	Government Payment for Outputs	
	2009‑10 
Est. Outcome
$’000	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010-11 
Budget
$’000	
Output 1.4:   Special Education in Public Schools	52,549	54,248	45,027	46,737	
Output Description
A range of programs are available in ACT public schools for students with a disability.  These include access to four special needs schools, specific classes or units in mainstream schools, or participation in mainstream classes with the support required to access and participate in the educational programs offered by the school.  The Student Centred Appraisal of Need (SCAN) process identifies the level of additional resourcing required by the student in the particular school setting.  Parents and schools work together in developing and reviewing each student’s Individual Learning Plan (ILP), which identifies educational goals.  Student progress against the ILP is reviewed annually or more frequently as required.
The focus is on literacy and numeracy, health, self-management and interpersonal skills appropriate to the assessed needs of students with disabilities, to enable them to realise their individual potential.

Output Classes cont.
	Total Cost	Government Payment for Outputs	
	2009‑10 
Est. Outcome
$’000	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010-11 
Budget
$’000	
Output Class 2:
Non Government Education	1,607	2,533	1,531	2,455	
Output 2.1:  Non Government Education	1,607	2,533	1,531	2,455	
Output Description
The Department contributes to the maintenance of standards in non government schools and home education through compliance, registration and the accreditation and certification of senior secondary courses through the Board of Senior Secondary Studies (BSSS).  The Department also undertakes the administration and payment of Commonwealth and ACT Government grants.
The Department has a Memorandum of Understanding with the non government education sector, detailing protocols related to the single collection of student records for the National Assessment Program - Literacy and Numeracy and the annual February school census.
In addition to the departmental expenses provided in Output Class 2, both the ACT and Commonwealth Governments provide funding to non Government Schools through the Territorial appropriation.

Grants Paid to Non Government Schools	2009‑10 Est. Outcome
$’000	2010‑11 Budget
$’000	
Commonwealth Government1	180,705	173,359	
ACT Government2	47,635	45,715	
Total 	228,340	219,074	
Notes: 
1.	The reduction in Commonwealth grants primarily relates to reduced funding for Building the Education Revolution.
2.	The reduction in ACT Government grants primarily relates to one-off ICT grants provided in 2009-10.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2009‑10 
Est. Outcome
$’000	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010-11 
Budget
$’000	
Output Class 3:
Vocational Education and Training	31,562	38,519	31,181	37,720	
Output 3.1:  Planning and Coordination of Vocational Education and Training Services	31,562	38,519	31,181	37,720	
Note: 
1.	Total cost includes depreciation and amortisation of $0.011 million in 2009-10 and $0.009 million in 2010-11.  
Output Description
The Department is responsible and accountable for the provision of strategic advice and management of vocational education and training (VET) and higher education in the ACT.  This includes requirements for national registration, monitoring and audit processes for vocational education and non self accrediting higher education providers.
The Department administers territory and national funds for a variety of programs addressing skills development for entry level and existing workers, as well as adult and community education.
All aspects of apprenticeship training are managed by the Department through user choice arrangements as well as support provided for equity groups through the purchase of targeted training programs.
ACT VET policy and funding priorities are developed in consultation with industry and community groups to reflect industry trends and to meet the future training requirements of the ACT.

Output Classes cont.

Discontinued Output Class1	Total Cost2	Government Payment for Outputs	
	2009‑10 
Est. Outcome
$’000	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010-11 
Budget
$’000	
Output Class 4:
Early Learning and Development	724	-	472	-	
Output 4.1:  Early Intervention	724	-	472	-	
Notes:
1.	This output has been incorporated into Output Class 1: Public School Education as a result of the small amount of residual funding for early intervention programs remaining following the amalgamation of preschools and primary schools from 2008. 
2.	Total cost includes depreciation and amortisation of $0.004 million in 2009-10.
Output Description
The Department provides Early Intervention programs to children between the ages of two to five years and who have a disability or a developmental delay.
Early Learning and Development programs identify and address the physical, emotional, social and educational needs of children from birth to five years.  The focus is on the critical years of growth and transition to increase protective factors, reduce social and environmental risks that may have lifetime implications and prepare children for formal education.  From 
1 July 2010 this function has been transferred to Output 1.1 — Public Primary School Education within Output Class 1 — Public School Education.

Accountability Indicators
	2009‑10
Targets	2009‑10
Est. Outcome	2010‑11
Targets	
Output Class 1:  Public School Education 				
National Assessment Program – Literacy and Numeracy1				
Literacy mean achievement score of:				
a.	all year 3 students in reading	417	427	417	
b.	Indigenous year 3 students in reading	357	350	357	
c.	all year 5 students in reading	499	505	499	
d.	Indigenous year 5 students in reading	439	446	439	
e.	all year 7 students in reading	547	547	547	
f.	Indigenous year 7 students in reading	499	501	499	
g.	all year 9 students in reading	590	587	590	
h.	Indigenous year 9 students in reading	548	530	548	
i.	all year 3 students in writing	422	414	422	
j.	Indigenous year 3 students in writing	381	357	381	
k.	all year 5 students in writing	483	480	483	
l.	Indigenous year 5 students in writing	434	421	434	
m.	all year 7 students in writing	523	522	523	
n.	Indigenous year 7 students in writing	479	455	479	
o.	all year 9 students in writing	557	555	557	
p.	Indigenous year 9 students in writing	511	489	511	
				
Numeracy mean achievement score of:				
a.	all year 3 students	411	404	411	
b.	Indigenous year 3 students 	355	336	355	
c.	all year 5 students	482	492	482	
d.	Indigenous year 5 students	428	441	428	
e.	all year 7 students	547	541	547	
f.	Indigenous year 7 students	494	487	494	
g.	all year 9 students	583	589	583	
h.	Indigenous year 9 students	542	534	542	
Note:
1.	New heading and simplified wording to reduce repetition.  Measures are consistent with 2009-10 measures and targets remain unchanged.

Accountability Indicators cont.
	2009-10
Targets	2009-10
Est. Outcome	2010-11
Targets	
Output Class1:  Public School Education cont.				
Senior secondary education				
a.	Percentage of year 10 students who proceed to public secondary college education	85%	87%	85%	
b.	Percentage of year 12 students who receive a year 12 certificate	85%	88%	88%	
c.	Percentage of year 12 students who receive a Tertiary Entrance Statement	50%	51%	50%	
d.	Percentage of year 12 students who receive a nationally recognised vocational qualification	60%	62%	60%	
Special education				
a.	Individual Learning Plans completed for students in special and mainstream schools who access special education services	97%	97%	97%	
Early intervention1				
a.	Number of eligible children with developmental delays and disabilities who attended an early intervention program	450	450	450	
b.	Individual Learning Plans commenced within one month of the student’s first attendance at an early intervention program	100%	100%	100%	
c.	Parent satisfaction with their children’s progress in early intervention placement as measured by annual survey	90%	90%	90%	
d.	Average cost ($) per child attending an early intervention program2	n/a	n/a	3,924	
Satisfaction3				
a.	Overall satisfaction with public primary school education.	92%	87%	n/a	
b.	Overall satisfaction with public high school education.	86%	79%	n/a	
c.	Parent satisfaction with their child’s special education program as measured by annual survey. 	95%	92%	n/a	
d.	Parent satisfaction with their children’s preschool education as measured by annual survey.	95%	94%	n/a	
Average cost ($) per student per annum in public:				
a.	Primary schools4	11,901	11,955	12,418	
b.	Preschool5	n/a	n/a	5,936	
c.	High schools	14,681	14,792	15,559	
d.	Secondary colleges	15,659	15,710	16,628	
e.	Special schools	54,206	54,281	53,744	
f.	Mainstream schools’ student with a disability	23,830	23,863	23,627	
Notes:
1.	New measure.  Transferred from Output Class 4 to Output Class 1. The targets and the survey have not changed.
2.	This is a new measure to reflect the cost of services previously reported under Output Class 4 – Early Learning and Development.
3.	Discontinued measure.  Students and parents and carers satisfaction rates are now Strategic Indicators numbers 4 and 6, respectively.
4.	For this measure, primary school students are defined as kindergarten to year 6 to enable cross-jurisdiction comparisons.
5.	This is a new measure to separately report preschool cost per student information, refer to note 4.

Accountability Indicators cont.
	2009‑10
Targets	2009‑10
Est. Outcome	2010‑11
 Targets	
Output Class 2:  Non Government Education				
Output 2.1:  Non Government Education				
a.	Non government school registration reviews completed within the period required under the Education Act 2004.	100%	100%	100%	
b.	Home education registration reviews for provisionally registered children be completed within three months.1 	96%	100%	96%	
c.	Grants paid within the required period of receiving funds from the Commonwealth Government.	100%	100%	100%	
d.	Satisfaction with the processes of the Non Government Education section.1	87%	87%	87%	
Note:
1.	Simplified wording. Measures and targets are consistent with 2009-10.

	2009‑10
Targets	2009‑10
Est. Outcome	2010‑11 
Targets	
Output Class 3:  Vocational Education and Training				
Output 3.1:  Planning and Coordination of Vocational Education and Training Services				
a.	Total number of hours under programs available for competitive purchase.	1,800,000	1,800,000	1,800,000	
b.	Total reported number of training commencements under available programs.1	6,800	6,800
	6,800	
c.	Percentage of apprentices satisfied with their training under Australian Apprenticeships.	80%	82%	80%	
d.	Percentage of employers satisfied with their employees’ training under Australian Apprenticeships.	80%	82%	80%	
Note:
1.	Refers to Australian Apprenticeships under User Choice Programs and the Priorities Support Program.

Accountability Indicators cont.
	2009‑10
Targets	2009‑10
Est. Outcome	2010‑11 
Targets	
Output Class 4:  Early Learning and Development1				
Output 4.1:  Early Intervention2				
a.	Number of eligible children with developmental delays and disabilities who attended an early intervention program.	450	450	n/a	
b.	Individual Learning Plans commenced within one month of the student’s first attendance at an early intervention program.	100%	100%
	n/a	
c.	Parent satisfaction with their children’s progress in early intervention placement as measured by annual survey.	90%	90%	n/a	
Notes:
1.	Discontinued class. 
2.	As a result of preschool amalgamation with public primary schools from February 2008, these measures have been moved to Output Class 1 with other public school education indicators.  The targets and the survey have not changed. 

Changes to Appropriation
Changes to Appropriation - Departmental						
 	2009-10	2010-11	2011-12	2012-13	2013-14	
Government Payment for Outputs	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2009-10 Budget	465,771	477,654	495,017	502,696	502,696	
						
FMA Section 16B Rollovers from 2008-09						
Rollover - SPP - National Schools	2,200 	- 	- 	- 	- 	
Rollover - Teacher Professional Development Fund	226 	- 	- 	- 	- 	
Rollover - Early Childhood Education and Care	694 	- 	- 	- 	- 	
Rollover - Trade Training Centres in Schools	96 	- 	- 	- 	- 	
						
Technical Adjustments						
Transfer - NPP Appropriation for Improving Teacher Quality	106 	268 	317 	- 	- 	
Transfer - Appropriation for Carbon Neutral Schools	(100)	(100)	(100)	(100)	(100)	
Revised Commonwealth Grants - Digital Education Revolution	700 	- 	- 	- 	- 	
						
2010-11 Budget Policy Adjustments						
Support for Students with a Disability 	- 	386 	397 	409 	422 	
New Schools Operational Costs	- 	2,335 	4,075 	4,092 	3,958 	
ACT Teacher Quality Institute	- 	1,964 	1,025 	470 	482 	
ACT Youth Commitment and Youth Attainment and 
 Transitions National Partnership 	- 	350 	350 	200 	200 	
Productivity Places Program (ACT Contribution)	- 	2,898 	3,950 	2,216 	- 	
Swimming and Water Survival Skills 	- 	75 	75 	75 	75 	
Schools Based Management - Implementation Plan	- 	400 	200 	- 	- 	
Year 12 Certification - Stage 3	- 	- 	61 	62 	64 	
New Online Enrolment System	- 	50 	50 	50 	50 	
School Staffing Integrated Management System (Design)	- 	75 	75 	75 	75 	
Harrison High School - Second Gymnasium Court	- 	- 	- 	7 	7 	
Revised Wages Parameters	- 	202 	210 	218 	223 	
SPP - National Skills and Workforce Development	- 	- 	- 	- 	297 	
SPP - National Schools	- 	- 	- 	- 	4,428 	
Efficiency Dividend	- 	- 	(3,978)	(6,122)	(8,366)	
						
2010-11 Budget Technical Adjustments						
Enrolment Adjustment - Public Preschools	577 	1,182 	1,212 	1,242 	1,273 	
Enrolment Adjustment - Public Schools	708 	1,452 	1,488 	1,526 	1,564 	
Revised Indexation Parameters	- 	- 	- 	- 	10,444 	
Revised Superannuation Contributions	- 	1,780 	1,571 	1,062 	(167)	
Rollover - Transitional Assistance	(200)	200 	- 	- 	- 	
Rollover - Teachers Professional Development Fund	(1,397)	1,397 	- 	- 	- 	
Rollover - Universal Access - Data and Information Capacity	(160)	160 	- 	- 	- 	
Rollover - Productivity Places Program	(1,500)	1,500 	- 	- 	- 	
Revised Commonwealth Grants - Nation Building and Job Plan - Building the Education Revolution	(82)	196 	- 	- 	- 	

Changes to Appropriation cont.
Changes to Appropriation – Departmental cont.						
 	2009-10	2010-11	2011-12	2012-13	2013-14	
Government Payment for Outputs cont.	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
2010-11 Budget Technical Adjustments cont.						
Revised Commonwealth Grants - Digital Education Revolution	- 	5,597 	(3,881)	(3,821)	(1,852)	
Interest Revenue - Building the Education Revolution and Digital Education Revolution	- 	1,687 	- 	- 	- 	
Revised Commonwealth Grants - Improving Teacher Quality	(8)	(2)	(720)	- 	- 	
Revised Commonwealth Grants - Literacy and Numeracy	1 	- 	- 	- 	- 	
Revised Commonwealth Grants - Universal Access - Early Childhood Education	4 	4 	4 	- 	- 	
Revised Commonwealth Grants 
- Low Socio-Economic Status	4 	- 	- 	(3)	(3)	
Revised Commonwealth Grants - Productivity Places Program	1 	- 	(1)	8,528 	8,528 	
National Partnership - Youth Attainment and 
Transitions - Quality on the Job Workplace Learning	214 	427 	425 	427 	427 	
						
2010-11 Budget	467,855	502,137	501,822	513,309	524,725	

Changes to Appropriation - Territorial						
 	2009-10	2010-11	2011-12	2012-13	2013-14	
Payment for Expenses on Behalf of Territory	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2009-10 Budget	249,702	231,141	219,379	224,662	224,662	
						
FMA Section 16B Rollovers from 2008-09						
Rollover - Interest Subsidy Scheme	908 	- 	- 	- 	- 	
Rollover - Digital Education Revolution	1,749 	- 	- 	- 	- 	
						
Technical Adjustments						
Transfer - NPP Appropriation for Improving Teacher Quality	(106)	(268)	(317)	- 	- 	
Transfer - Appropriation for Carbon Neutral Schools	100 	100 	100 	100 	100 	
						
2010-11 Budget Technical Adjustments						
Non Government Schools Enrolment Adjustment	100 	603 	649 	642 	531 	
Revised Indexation Parameters	- 	- 	- 	- 	6,439 	
Revised Commonwealth Grants - Nation Building and Jobs Plan - Building the Education Revolution	(1,287)	8,843 	3,220 	- 	- 	
Revised Commonwealth Grants - Digital Education Revolution	(917)	(1,136)	(293)	(315)	(315)	
Revised Commonwealth Grants - National Schools SPP - Non Government Schools	(5,621)	(3,462)	(8,027)	(2,848)	(2,848)	
Revised Commonwealth Grants - Correction of Base	- 	- 	(126)	(126)	(126)	
National Partnership - Solar Schools Plan - Non Government Schools 	- 	220 	209 	74 	74 	
National Partnership - Trade Training Centres 	2,358 	957 	2,350 	2,174 	2,174 	
						
2010-11 Budget	246,986	236,998	217,144	224,363	230,691	

Changes to Appropriation cont.
Changes to Appropriation - Departmental						
 	2009-10	2010-11	2011-12	2012-13	2013-14	
Capital Injections	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2009-10 Budget	214,821	180,261	46,273	15,495	15,495	
						
FMA Section 16B Rollovers from 2008-09						
Rollover - Schools Infrastructure Refurbishment	(11,408)	- 	- 	- 	- 	
Rollover - Building the Education Revolution	10,083 	- 	- 	- 	- 	
Rollover - Digital Education Revolution	1,654 	- 	- 	- 	- 	
Rollover - Schools Buildings Renewal Fund	(119)	- 	- 	- 	- 	
Rollover - Fibre Optic Cabling	1,710 	- 	- 	- 	- 	
Rollover - Gungahlin East Pre & Primary Schools	8 	- 	- 	- 	- 	
Rollover - Water Demand Project	375 	- 	- 	- 	- 	
Rollover - Investing in our Schools 	447 	- 	- 	- 	- 	
Rollover - Kingsford Smith School	232 	- 	- 	- 	- 	
Rollover - New Gungahlin College	1,323 	- 	- 	- 	- 	
Rollover - Smart Schools Smart Students	5,004 	- 	- 	- 	- 	
Rollover - Replace Stormwater and Sewer Pipes	1 	- 	- 	- 	- 	
Rollover - Roof Access Systems	(3)	- 	- 	- 	- 	
Rollover - Business Services Improvement	312 	- 	- 	- 	- 	
Rollover - Replacement Roof at Turner Primary 
 Hydrotherapy Pool	(155)	- 	- 	- 	- 	
Rollover - Kambah P- 10 Schools	158 	- 	- 	- 	- 	
Rollover - Harrison High School Forward Design	623 	- 	- 	- 	- 	
Rollover - Calwell High Performing Arts Centre	(1)	- 	- 	- 	- 	
Rollover - Asbestos Removal Program	(21)	- 	- 	- 	- 	
Rollover - Erindale Leisure Centre Redevelopment	(398)	- 	- 	- 	- 	
Rollover - Capital Upgrades	(2,404)	- 	- 	- 	- 	
						
2010-11 Budget Policy Adjustments						
Year 12 Certification - Stage 3	- 	723 	200 	- 	- 	
New Online Enrolment System	- 	60 	100 	- 	- 	
Schools Staffing Integrated Management System Design	- 	306 	50 	- 	- 	
Harrison High School - Second Gymnasium Court	- 	- 	2,000 	- 	- 	
Bonner Primary School (Design)	- 	1,000 	800 	- 	- 	
Car Park and Traffic Safety Program	- 	250 	500 	500 	- 	
Molonglo Primary School (Design)	- 	950 	1,000 	- 	- 	
Franklin Early Childhood School (Design)	- 	800 	600 	- 	- 	
Red Hill Primary School Expansion	- 	4,300 	1,000 	- 	- 	

Changes to Appropriation cont.
Changes to Appropriation – Departmental cont.						
 	2009-10	2010-11	2011-12	2012-13	2013-14	
Capital Injections cont.	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget Technical Adjustments						
Capital Upgrades Indexation	- 	- 	- 	- 	330 	
Revised Funding Profile - More Teachers Lower Class Size	1,660 	840 	(2,500)	- 	- 	
Cessation - Investing in Our Schools	(1,430)	(1,552)	(1,693)	(1,693)	(1,693)	
Cessation - Solar Schools	- 	- 	- 	- 	(600)	
Rollover - Schools Infrastructure Refurbishment	11,710 	(11,710)	- 	- 	- 	
Rollover - Gungahlin College	(8,770)	8,770 	- 	- 	- 	
Rollover - Harrison High School	(4,500)	2,000 	2,500 	- 	- 	
Rollover - Canberra College	(100)	100 	- 	- 	- 	
Rollover - Smart Schools Smart Students	(1,672)	1,672 	- 	- 	- 	
Revised Commonwealth Grants - Nation Building and Jobs Plan - Building the Education Revolution	4,201 	3,426 	- 	- 	- 	
Revised Commonwealth Grants - Digital Education Revolution 	(739)	(935)	2,000 	1,970 	- 	
National Partnership - Trade Training Centres	- 	1,659 	2,620 	2,964 	2,964 	
National Partnership - National Solar Schools	- 	362 	354 	600 	600 	
						
2010-11 Budget	222,602	193,282	55,804	19,836	17,096	

2010‑11 Capital Works Program
 	Estimated	Estimated	2010‑11	2011‑12	2012‑13	Physical	
	Total	Expenditure	Financing	Financing	Financing	Completion 	
	Cost	Pre 2010‑11				Date  	
 	$’000	$’000	$’000	$’000	$’000	 	
							
New Capital Works							
Harrison High School – Second Gymnasium Court	2,000	-	-	2,000	-	Dec 2011	
Bonner Primary School (Design)	1,800	-	1,000	800	-	Dec 2011	
Car Parks and Traffic Safety Program	1,250	-	250	500	500	Jun 2013	
Molonglo Primary School (Design)	1,950	-	950	1,000	-	Dec 2011	
Franklin Early Childhood School (Design)	1,400	-	800	600	-	Dec 2011	
Red Hill Primary School Expansion	5,300	-	4,300	1,000	-	Dec 2011	
							
Total New Capital Works	13,700	-	7,300	5,900	500		
							
Capital Upgrades							
Capital Upgrades Funding	12,565	-	12,565				
							
Total Capital Upgrades	12,565	-	12,565				
							
Total New Works	26,265	-	19,865	5,900	500		
 	 	 	 	 	 	 	
Works in Progress							
Harrison High School	43,500	1,500	28,000	14,000	-	Dec 2011	
Canberra College (Woden Campus) Performing Arts Theatre	7,600	400	1,600	5,600	-	Jun 2012	
Environment – Solar Schools	2,000	300	500	600	600	Jun 2013	
More Teachers, Lower Class Sizes	6,000	1,660	3,840	500	-	Dec 2011	
National Partnership – Nation Building and Jobs Plan – Building the Education Revolution1,2	150,650	92,838	57,812	-	-	Apr 2011	
Trade Training Centres1,3	10,207	-	1,659	2,620	2,964	Jun 2014	
Public Schools – Water Tanks4	2,375	775	800	800	-	Jun 2012	
Calwell High School Performing Arts Centre	5,000	2,000	3,000	-	-	Jun 2011	
Schools Infrastructure Refurbishment	86,000	74,589	11,411	-	-	Jun 2011	
Gungahlin College	71,407	36,330	35,077	-	-	Dec 2010	
Kambah P-10	54,000	21,800	23,000	9,200	-	Dec 2011	
							
Total Works in Progress	438,739	232,192	166,699	33,320	3,564		
							
Total Capital Works Program	465,004	232,192	186,564	39,220	4,064		
Notes:
1.	These projects are either fully or partially funded by the Commonwealth. 
2.	This project has increased by $7.626 million due to revisions in Commonwealth funding. 
3.	An additional $2.964 million is forecast for the 2013-14 financial year.
4.	An additional $0.375 million associated with Water Demand Management has been transferred to this project. 

Department of Education and Training
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
465,771		Government Payment for Outputs	467,855	502,137	7	501,822	513,309	524,725		
16,653		User Charges - Non ACT Government	16,653	15,456	-7	15,922	16,348	16,348		
120		User Charges - ACT Government	120	120	-	120	120	120		
1,458		Interest	1,458	1,874	29	1,688	1,545	1,468		
18,202		Other Revenue	18,202	18,345	1	18,202	18,202	18,202		
349		Resources Received Free of Charge	349	349	-	349	349	349		
502,553		Total Revenue	504,637	538,281	7	538,103	549,873	561,212		
		Gains								
0		Total Gains	0	0	-	0	0	0		
502,553		Total Income	504,637	538,281	7	538,103	549,873	561,212		
		Expenses								
315,846		Employee Expenses	321,011	333,684	4	342,185	352,825	361,136		
50,214		Superannuation Expenses	49,815	51,567	4	50,817	50,098	49,982		
52,924		Supplies and Services	52,435	58,944	12	56,943	57,608	59,964		
45,249		Depreciation and Amortisation	44,757	50,431	13	52,855	54,168	54,453		
99		Borrowing Costs	99	20	-80	20	20	20		
28,307		Grants and Purchased Services	26,808	32,424	21	33,818	33,098	31,188		
54,245		Other Expenses	54,245	57,394	6	59,418	60,760	61,388		
546,884		Total Ordinary Expenses	549,170	584,464	6	596,056	608,577	618,131		
-44,331		Operating Result	-44,533	-46,183	-4	-57,953	-58,704	-56,919		
-44,331		Total Comprehensive Income	-44,533	-46,183	-4	-57,953	-58,704	-56,919		

Department of Education and Training
Balance Sheet
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/10			as at 30/6/10	as at 30/6/11	   Var	as at 30/6/12	as at 30/6/13	as at 30/6/14		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
29,760		Cash and Cash Equivalents	31,997	37,437	17	35,003	32,569	32,204		
3,353		Receivables	4,957	4,955	..	4,953	4,951	4,949		
2,608		Other	3,073	3,073	-	3,073	3,073	3,073		
35,721		Total Current Assets	40,027	45,465	14	43,029	40,593	40,226		
		Non Current Assets								
1,619,955		Property, Plant and Equipment	1,622,438	1,751,783	8	1,781,743	1,748,480	1,712,192		
10,375		Capital Works in Progress	10,375	25,943	150	0	0	0		
1,630,330		Total Non Current Assets	1,632,813	1,777,726	9	1,781,743	1,748,480	1,712,192		
1,666,051		TOTAL ASSETS	1,672,840	1,823,191	9	1,824,772	1,789,073	1,752,418		
		Current Liabilities								
7,409		Payables	6,115	6,615	8	6,615	6,615	6,615		
619		Finance Leases	749	50	-93	50	50	50		
76,745		Employee Benefits	83,429	87,364	5	91,588	95,328	99,068		
3,963		Other	3,597	3,597	-	3,597	3,597	3,597		
88,736		Total Current Liabilities	93,890	97,626	4	101,850	105,590	109,330		
		Non Current Liabilities								
300		Finance Leases	144	150	4	100	50	0		
4,855		Employee Benefits	10,592	10,938	3	11,330	11,645	11,959		
5,155		Total Non Current Liabilities	10,736	11,088	3	11,430	11,695	11,959		
93,891		TOTAL LIABILITIES	104,626	108,714	4	113,280	117,285	121,289		
1,572,160		NET ASSETS	1,568,214	1,714,477	9	1,711,492	1,671,788	1,631,129		
		REPRESENTED BY FUNDS EMPLOYED								
685,225		Accumulated Funds	680,527	826,790	21	823,805	784,101	743,442		
886,935		Reserves	887,687	887,687	-	887,687	887,687	887,687		
1,572,160		TOTAL FUNDS EMPLOYED	1,568,214	1,714,477	9	1,711,492	1,671,788	1,631,129		

Department of Education and Training
Cash Flow Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
465,771		Cash from Government for Outputs	467,855	502,137	7	501,822	513,309	524,725		
16,873		User Charges	16,873	15,676	-7	16,142	16,568	16,568		
1,458		Interest Received	1,458	1,874	29	1,688	1,545	1,468		
51,916		Other Revenue	52,269	46,798	-10	34,405	31,272	31,304		
536,018		Operating Receipts	538,455	566,485	5	554,057	562,694	574,065		
		Payments								
310,983		Related to Employees	315,464	329,401	4	337,567	348,768	357,080		
50,214		Related to Superannuation	49,815	51,569	4	50,819	50,100	49,984		
52,353		Related to Supplies and Services	51,902	58,380	12	56,386	57,055	59,417		
96		Borrowing Costs	96	20	-79	20	20	20		
28,861		Grants and Purchased Services	26,808	32,424	21	33,818	33,098	31,188		
87,727		Other	88,634	86,162	-3	75,928	74,134	74,788		
530,234		Operating Payments	532,719	557,956	5	554,538	563,175	572,477		
5,784		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	5,736	8,529	49	-481	-481	1,588		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Payments								
218,236		Purchase of Property, Plant and Equipment and Capital Works	226,017	195,633	-13	57,019	21,051	18,311		
218,236		Investing Payments	226,017	195,633	-13	57,019	21,051	18,311		
-218,236		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-226,017	-195,633	13	-57,019	-21,051	-18,311		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
214,821		Capital Injection from Government	222,602	193,282	-13	55,804	19,836	17,096		
214,821		Financing Receipts	222,602	193,282	-13	55,804	19,836	17,096		
		Payments								
688		Distributions to Government	688	688	-	688	688	688		
1,769		Repayment of Finance Lease	1,769	50	-97	50	50	50		
2,457		Financing Payments	2,457	738	-70	738	738	738		
212,364		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	220,145	192,544	-13	55,066	19,098	16,358		
-88		NET INCREASE/ (DECREASE) IN CASH HELD	-136	5,440	#	-2,434	-2,434	-365		
29,848		CASH AT BEGINNING OF REPORTING PERIOD	32,133	31,997	..	37,437	35,003	32,569		
29,760		CASH AT THE END OF THE REPORTING PERIOD	31,997	37,437	17	35,003	32,569	32,204		

Department of Education and Training
Statement of Changes in Equity
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/10			as at 30/6/10	as at 30/6/11	   Var	as at 30/6/12	as at 30/6/13	as at 30/6/14		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Opening Equity								
515,571		Opening Accumulated Funds	503,294	680,527	35	826,790	823,805	784,101		
886,935		Opening Asset Revaluation Reserve	887,687	887,687	-	887,687	887,687	887,687		
1,402,506		Balance at the Start of the Reporting Period	1,390,981	1,568,214	13	1,714,477	1,711,492	1,671,788		
		Comprehensive Income								
-44,331		Operating Result for the Period	-44,533	-46,183	-4	-57,953	-58,704	-56,919		
-44,331		Total Comprehensive Income	-44,533	-46,183	-4	-57,953	-58,704	-56,919		
0		Total Movement in Reserves	0	0	-	0	0	0		
		Transactions Involving Owners Affecting Accumulated Funds								
214,821		Capital Injections	222,602	193,282	-13	55,804	19,836	17,096		
-836		Capital Distributions	-836	-836	-	-836	-836	-836		
213,985		Total Transactions Involving Owners Affecting Accumulated Funds	221,766	192,446	-13	54,968	19,000	16,260		
		Closing Equity								
685,225		Closing Accumulated Funds	680,527	826,790	21	823,805	784,101	743,442		
886,935		Closing Asset Revaluation Reserve	887,687	887,687	-	887,687	887,687	887,687		
1,572,160		Balance at the End of the Reporting Period	1,568,214	1,714,477	9	1,711,492	1,671,788	1,631,129		
Notes to the Budget Statements
Significant variations are as follows:
Operating Statement
•	government payment for outputs:
–	the increase of $2.084 million in the 2009‑10 estimated outcome from the original budget mainly relates to additional Commonwealth Government grants ($0.940 million) and increased enrolments ($1.285 million), partially offset by the transfer of Carbon Neutral initiative to Territorial appropriation for non government schools ($0.1 million); and
–	the increase of $34.282 million in the 2010‑11 Budget from the 2009‑10 estimated outcome mainly relates to indexation ($10.544 million), new and previous years’ initiatives ($10.769 million), Commonwealth Government grants ($6.095 million), New Schools Operating Costs ($4.572 million), impact of rollovers ($1.911 million), interest on Commonwealth grants appropriated to the Department ($1.687 million), increases in enrolment numbers ($1.282 million) and additional superannuation funding ($1.044 million), partially offset by the efficiency dividend ($3.899 million).
•	user charges — non ACT Government:  the decrease of $1.197 million in the 2010‑11 Budget from the 2009‑10 estimated outcome mainly relates to project associated with Local Schools Working Together and Commonwealth Own Purpose Payments ($1.543 million), partially offset by fees and charges indexation ($0.346 million).
•	interest:  the increase of $0.416 million in the 2010‑11 Budget from the 2009‑10 estimated outcome mainly relates to interest generated from Commonwealth Government funds for Building the Education Revolution and Digital Education Revolution.
•	other revenue:  the increase of $0.143 million in the 2010‑11 Budget from the 2009‑10 estimated outcome relates to reimbursable funds due under the Capital Improvement Program.
•	employee expenses:
–	the increase of $5.165 million in the 2009‑10 estimated outcome from the original budget is primarily due to costs relating to Commonwealth Government grants ($1.817 million), largely for the rollover of National Partnership Programs from 2008‑09, re‑alignment of costs with the audited outcome and between line items ($1.706 million), increases in staff numbers to meet rising enrolment numbers ($1.117 million), and the impact associated with the change in accounting methodology for employee liabilities ($0.605 million); and
–	the increase of $12.673 million in the 2010‑11 Budget from the 2009‑10 estimated outcome mainly relates to revised wage parameters ($7.920 million), new and previous years’ initiatives ($4.564 million), New Schools Operating costs ($2.311 million), enrolment numbers ($1.116 million), re‑alignment of costs with the audited outcome and between line items ($1.192 million), and Commonwealth  Government grants ($0.583 million), partially offset by the efficiency dividend ($2.522 million), the impact of rollovers ($1.454 million), and a decrease in employee provisions ($1.215 million).
•	superannuation expenses:
–	the decrease of $0.399 million in the 2009‑10 estimated outcome from the original budget primarily relates to re-alignment of costs with the audited outcome, partially offset by costs associated with increased enrolment and Commonwealth Government initiatives; and
–	the increase of $1.752 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to increased superannuation costs ($1.044 million), new and continuing initiatives ($0.483 million), new schools ($0.370 million), additional enrolments ($0.167 million), partially offset by departmental efficiency savings ($0.390 million).
•	supplies and services:
–	the decrease of $0.489 million in the 2009‑10 estimated outcome from the original budget mainly relates to re-alignment of costs between line items ($0.897 million), the impact of rollovers ($0.375 million), partially offset by increased Commonwealth Government grants ($0.770 million); and
–	the increase of $6.509 million in the 2010‑11 Budget from the 2009‑10 estimated outcome relates to new and continuing initiatives, including new schools costs ($2.582 million), increases in Service Level Agreement costs in respect of the provision of Information Communication Technology (ICT) ($2.729 million), revised indexation parameters ($0.725 million), impact of rollovers ($0.595 million) and an increase in user charges activity ($0.327 million), partially offset by the efficiency dividend ($0.415 million), and Commonwealth Government grants ($0.080 million).
•	depreciation and amortisation:
–	the decrease of $0.492 million in the 2009‑10 estimated outcome from the original budget primarily relates to capital works rollovers; and
–	the increase of $5.674 million in the 2010‑11 Budget from the 2009‑10 estimated outcome relates to capital additions, including new ICT initiatives.
•	grants and purchased services:
–	the decrease of $1.499 million in the 2009‑10 estimated outcome from the original budget relates to the rollover of Productivity Places Program to 2010‑11; and
–	the increase of $5.616 million in the 2010‑11 Budget from the 2009‑10 estimated outcome mainly relates to the rollover impact of Productivity Places Program ($3 million), new and continuing initiatives ($2.831 million), indexation ($0.495 million) and Commonwealth Government grants costs ($0.459 million), partially offset by re-alignment of costs in line with the audited outcome ($1 million).
•	other expenses:  the increase of $3.149 million in the 2010‑11 Budget from the 2009‑10 estimated outcome primarily relates to new and continuing initiatives including new schools costs ($2.198 million), indexation ($1.153 million), partially offset by the efficiency dividend ($0.4 million).
Balance Sheet
•	current assets: 
–	the increase of $4.306 million in the 2009‑10 estimated outcome from the original budget mainly relates to the flow-on impact of the 2008‑09 audited outcome associated with Commonwealth own purpose expenditure ($2 million) for expenditure in 2009-10 and increased receivables associated with goods and services tax ($1.604 million); and
–	the increase of $5.438 million in the 2010‑11 Budget from the estimated outcome is primarily due to increased Commonwealth Government funding for the Digital Education Revolution in 2010-11 for expenditure in forward years.
•	non current assets:
–	the increase of $2.483 million in the 2009‑10 estimated outcome from the original budget is primarily due to the flow-on impact of the 2008‑09 audited outcome; and
–	the increase of $144.913 million in the 2010‑11 Budget from the 2009‑10 estimated outcome primarily relates to the capital works program and the purchase of plant and equipment ($195.633 million), partially offset by depreciation ($50.431 million).  
•	total liabilities:
–	the increase of $10.735 million in the 2009‑10 estimated outcome from the original budget mainly relates to increased employee provisions ($12.421 million) due to a change in the accounting methodology for employee liabilities, partially offset by a decrease in payables ($1.294 million) and revenue received in advance ($0.366 million); and
–	the increase of $4.088 million in the 2010‑11 Budget from the 2009‑10 estimated outcome relates to the impact of increased employee entitlements associated with revised wage parameters ($4.281 million) and payables ($0.5 million), partially offset by decreased finance lease liabilities ($0.693 million) due to the finalisation of the finance lease contract for teacher computers.
Cash Flow Statement
Variances in the statement are explained in the notes above.
Statement of Changes in Equity
•	capital injections:
–	the increase of $7.781 million in the 2009‑10 estimated outcome from the original budget is due to the impact of 2008‑09 rollovers into 2009‑10 ($7.421 million) and Commonwealth Government Grants ($2.032 million), partially offset by rollovers into 2010‑11 ($1.672 million); and
–	the decrease of $29.320 million in the 2010‑11 Budget from the 2009‑10 estimated outcome primarily relates to decreased Commonwealth Government funding associated with the Building the Education Revolution ($34.807 million) and the impact of rollovers ($9.518 million), partially offset by new and continuing initiatives ($15.005 million).

Department of Education and Training
Statement of Income and Expenses on Behalf of the Territory
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
231,271		Payment for Expenses on behalf of Territory	228,903	219,651	-4	201,815	208,513	214,841		
195		Taxes Fees and Fines	195	200	3	203	208	213		
231,466		Total Revenue	229,098	219,851	-4	202,018	208,721	215,054		
		Gains								
0		Total Gains	0	0	-	0	0	0		
231,466		Total Income	229,098	219,851	-4	202,018	208,721	215,054		
		Expenses								
231,271		Grants and Purchased Services	228,903	219,651	-4	201,815	208,513	214,841		
195		Transfer Expenses	195	200	3	203	208	213		
231,466		Total Ordinary Expenses	229,098	219,851	-4	202,018	208,721	215,054		
0		Operating Result	0	0	-	0	0	0		
0		Total Comprehensive Income	0	0	-	0	0	0		

Department of Education and Training
Statement of Assets and Liabilities on Behalf of the Territory
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/10			as at 30/6/10	as at 30/6/11	   Var	as at 30/6/12	as at 30/6/13	as at 30/6/14		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
119		Cash and Cash Equivalents	199	199	-	199	199	199		
204		Receivables	108	108	-	108	108	108		
323		Total Current Assets	307	307	-	307	307	307		
323		TOTAL ASSETS	307	307	-	307	307	307		
		Current Liabilities								
323		Interest Bearing Liabilities	307	307	-	307	307	307		
323		Total Current Liabilities	307	307	-	307	307	307		
323		TOTAL LIABILITIES	307	307	-	307	307	307		
0		NET ASSETS	0	0	-	0	0	0		
		REPRESENTED BY FUNDS EMPLOYED								
0		TOTAL FUNDS EMPLOYED	0	0	-	0	0	0		

Department of Education and Training
Budgeted Statement of Cash Flows on Behalf of the Territory
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
249,702		Cash from Government for EBT	246,986	236,998	-4	217,144	224,363	230,691		
195		Taxes, Fees and Fines	195	200	3	203	208	213		
4,653		Other Revenue	4,764	4,571	-4	4,819	4,967	5,078		
254,550		Operating Receipts	251,945	241,769	-4	222,166	229,538	235,982		
		Payments								
249,702		Grants and Purchased Services	246,986	236,998	-4	217,144	224,363	230,691		
4,653		Other	4,764	4,571	-4	4,819	4,967	5,078		
195		Territory Receipts to Government	195	200	3	203	208	213		
254,550		Operating Payments	251,945	241,769	-4	222,166	229,538	235,982		
0		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	0	0	-	0	0	0		
0		NET INCREASE/ (DECREASE) IN CASH HELD	0	0	-	0	0	0		
119		CASH AT BEGINNING OF REPORTING PERIOD	199	199	-	199	199	199		
119		CASH AT THE END OF THE REPORTING PERIOD	199	199	-	199	199	199		
Notes to the Budget Statements
Significant variations are as follows:
Statement of Income and Expenses on Behalf of the Territory
•	payment for expenses on behalf of the Territory:
–	the decrease of $2.368 million in the 2009‑10 estimated outcome from the original budget relates to decreased Commonwealth Government grants for non government schools ($5.066 million), partially offset by the rollover of the Digital Education Revolution ($1.590 million), the interest subsidy scheme funding from 2008‑09 ($0.908 million) and increased ACT Government funding for non government schools ($0.2 million); and
–		the decrease of $9.252 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to reduced non government schools funding from the Commonwealth Government ($7.345 million), the reduction in non government schools one-off ICT funding ($2.9 million), and the reduction in the interest subsidy scheme funding rolled over from 2008‑09 ($0.908 million), partially offset by additional non government schools funding from the ACT Government ($1.901 million).
•	grants and purchased services:
–		the decrease of $2.368 million in the 2009‑10 estimated outcome from the original budget relates to decreased Commonwealth Government grants for non government schools ($5.066 million), partially offset by the rollover of the Digital Education Revolution ($1.590 million), interest subsidy scheme funding from 2008‑09 ($0.908 million) and increased ACT Government funding for non government schools ($0.2 million); and
–		the decrease of $9.252 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to reduced non government schools funding from the Commonwealth Government ($7.345 million), the reduction in non government schools one-off ICT funding ($2.9 million), and the reduction in the interest subsidy scheme funding rolled over from 2008‑09 ($0.908 million), partially offset by additional non government schools funding from the ACT Government ($1.901 million).

Public School Education
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
431,306		Government Payment for Outputs	434,671	461,962	6	461,016	473,689	486,958		
16,571		User Charges - Non ACT Government	16,571	14,949	-10	15,415	15,841	15,841		
119		User Charges - ACT Government	119	119	-	119	119	119		
1,455		Interest	1,455	1,871	29	1,685	1,542	1,465		
17,923		Other Revenue	17,923	18,066	1	17,923	17,923	17,923		
348		Resources Received Free of Charge	348	348	-	348	348	348		
467,722		Total Revenue	471,087	497,315	6	496,506	509,462	522,654		
		Gains								
0		Total Gains	0	0	-	0	0	0		
467,722		Total Income	471,087	497,315	6	496,506	509,462	522,654		
		Expenses								
310,755		Employee Expenses	315,802	328,296	4	337,061	347,704	355,944		
49,319		Superannuation Expenses	48,909	50,652	4	49,946	49,270	49,164		
50,593		Supplies and Services	49,994	55,826	12	54,256	55,317	57,663		
45,234		Depreciation and Amortisation	44,742	50,422	13	52,781	54,076	54,361		
99		Borrowing Costs	99	20	-80	20	20	20		
1,876		Grants and Purchased Services	1,876	1,204	-36	1,237	1,274	1,288		
53,856		Other Expenses	53,855	56,992	6	59,001	60,338	60,966		
511,732		Total Ordinary Expenses	515,277	543,412	5	554,302	567,999	579,406		
-44,010		Operating Result	-44,190	-46,097	-4	-57,796	-58,537	-56,752		

Non Government Education
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
1,531		Government Payment for Outputs	1,531	2,455	60	2,154	1,827	1,861		
76		User Charges - Non ACT Government	76	79	4	79	79	79		
1		Interest	1	1	-	1	1	1		
1,608		Total Revenue	1,608	2,535	58	2,234	1,907	1,941		
		Gains								
0		Total Gains	0	0	-	0	0	0		
1,608		Total Income	1,608	2,535	58	2,234	1,907	1,941		
		Expenses								
721		Employee Expenses	721	1,000	39	1,058	963	976		
163		Superannuation Expenses	163	182	12	178	162	161		
719		Supplies and Services	719	1,347	87	992	776	798		
0		Depreciation and Amortisation	0	0	-	67	85	85		
1		Grants and Purchased Services	1	1	-	0	0	0		
3		Other Expenses	3	3	-	3	3	3		
1,607		Total Ordinary Expenses	1,607	2,533	58	2,298	1,989	2,023		
1		Operating Result	1	2	100	-64	-82	-82		

Vocational Education and Training
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
32,466		Government Payment for Outputs	31,181	37,720	21	38,652	37,793	35,906		
2		User Charges - Non ACT Government	2	428	#	428	428	428		
1		User Charges - ACT Government	1	1	-	1	1	1		
2		Interest	2	2	-	2	2	2		
279		Other Revenue	279	279	-	279	279	279		
1		Resources Received Free of Charge	1	1	-	1	1	1		
32,751		Total Revenue	31,466	38,431	22	39,363	38,504	36,617		
		Gains								
0		Total Gains	0	0	-	0	0	0		
32,751		Total Income	31,466	38,431	22	39,363	38,504	36,617		
		Expenses								
3,903		Employee Expenses	4,007	4,388	10	4,066	4,158	4,216		
690		Superannuation Expenses	701	733	5	693	666	657		
1,425		Supplies and Services	1,532	1,771	16	1,695	1,515	1,503		
11		Depreciation and Amortisation	11	9	-18	7	7	7		
26,430		Grants and Purchased Services	24,931	31,219	25	32,581	31,824	29,900		
380		Other Expenses	380	399	5	414	419	419		
32,839		Total Ordinary Expenses	31,562	38,519	22	39,456	38,589	36,702		
-88		Operating Result	-96	-88	8	-93	-85	-85		

Early Learning and Development
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
468		Government Payment for Outputs	472	0	-100	0	0	0		
4		User Charges - Non ACT Government	4	0	-100	0	0	0		
472		Total Revenue	476	0	-100	0	0	0		
		Gains								
0		Total Gains	0	0	-	0	0	0		
472		Total Income	476	0	-100	0	0	0		
		Expenses								
467		Employee Expenses	481	0	-100	0	0	0		
42		Superannuation Expenses	42	0	-100	0	0	0		
186		Supplies and Services	190	0	-100	0	0	0		
4		Depreciation and Amortisation	4	0	-100	0	0	0		
7		Other Expenses	7	0	-100	0	0	0		
706		Total Ordinary Expenses	724	0	-100	0	0	0		
-234		Operating Result	-248	0	100	0	0	0		
Notes to the Output Class Statements
Significant variations are as follows:
Public School Education Total Expenses
•	the increase of $3.545 million in the 2009‑10 estimated outcome from the original budget primarily relates to the impact of rollovers from 2008‑09 ($1.363 million), increased enrolments ($1.285 million) and increased Commonwealth Government grants ($0.726 million); and
•	the increase of $28.135 million in the 2010‑11 Budget from the 2009‑10 estimated outcome relates primarily to indexation and new and continuing initiatives including new schools ($21.182 million), increased depreciation ($5.680 million), enrolment increases ($1.282 million), Commonwealth Government funding and interest ($1.210 million), superannuation ($1.032 million) and the transfer of Output Class 4 — Early Learning and Development to Output Class 1 — Public School Education ($0.724 million), partially offset by the efficiency dividend ($3.682 million).
Non Government Education Total Expenses
•	the increase of $0.926 million in the 2010‑11 Budget from the 2009‑10 estimated outcome relates primarily to the ACT Teacher Quality Institute initiative and Commonwealth Government grants ($0.927 million).
Vocational Education and Training Total Expenses
•	the decrease of $1.277 million in the 2009‑10 estimated outcome from the original budget primarily relates to the rollover of Productivity Places Program ($1.5 million); and
•	the increase of $6.957 million in the 2010‑11 Budget from the 2009‑10 estimated outcome primarily relates to new initiatives and the net impact of the rollover for the Productivity Places Program between the two years ($7.965 million), partially offset by the re-alignment of costs with the audited outcome.
Early Learning and Development Total Expenses
•	the decrease of $0.724 million in the 2010‑11 Budget from the 2009‑10 estimated outcome relates to the transfer of the Early Learning and Development function to Output Class 1 — Public School Education.