EDUCATION and TRAINING DIRECTORATE 
Purpose
The Education and Training Directorate (the Directorate) works in partnership with parents and the community to ensure students are supported and engaged to achieve their full potential.  The Directorate will work closely with the community to position the ACT as Australia’s lifelong learning capital.
Services of the Directorate 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 Directorate 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.
2011‑12 Priorities
Strategic and operational initiatives to be pursued in 2011-12 include:  
•	raising standards in literacy and numeracy;
•	implementing the Australian curriculum;
•	closing the learning achievement gap between Aboriginal and Torres Strait Islander students and other students ;
•	building excellence in disability education; 
•	strengthening student support and intervention services; 
•	supporting schools through innovative technologies;
•	promoting and supporting environmental sustainability in ACT schools;
•	strengthening early childhood education;
•	improving secondary education in public schools; 
•	increasing student engagement and participation; 
•	implementing training system enhancement for skills and workforce development;
•	implementing Council of Australian Government (COAG) reforms in education, skills and early childhood development;
•	building collective capacity through school networks;
•	ensuring strong and sustainable leadership;
•	introducing greater school autonomy; 
•	ensuring corporate function meet client needs; and
•	constructing new schools and improving the amenity of ACT public schools.

Business and Corporate Strategies
The Directorate 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;
•	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; 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
2009‑10 
Actual Outcome		2010-11
Budget
	2010-11
Est.  Outcome	2011-12
Budget
	
4,574  	Staffing (FTE)	4,610	4,6301	4,6302	
Notes: 
1.	The increase in the 2010-11 estimated outcome from the 2010-11 budget is mainly due to increased enrolments and increased staff associated with National Partnership Programs.
2.	The budgeted FTE for 2011-12 is consistent with the 2010-11 estimated outcome as 2011-12 priorities will be managed within existing staff resources.

Strategic Objectives and Indicators
The six strategic objectives have been aligned with the Directorate’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.
Strategic Objective 1:  Learning and Teaching
The Government has the objective of ensuring students succeed through quality teaching that engages them and supports the development of capabilities for life.
Strategic Indicator 1.1:  Proportion of young people aged 20-24 who have attained a Year 12 Certificate or equivalent, or Certificate II or above
2008
Actual	2009 
Actual	2010 
Target	2010 
Actual 	2011 
Target	2012 
Target	
90.4%	95.1%	93.7%	89.5%	94.0%	94.3%	
Source:	Survey of Education and Work 2010, Australian Bureau of Statistics.
Strategic Indicator 1.2:  Percentage of year 12 public school students who received a Year 12 Certificate
2008	2009	2010	2010	2011	2012	
Actual	Actual	Target	Actual	Target	Target	
87.0%	88.0%	88.5%	87.0%	89.0%	89.5%	
Source:	Unpublished data, ACT Education and Training Directorate.
Strategic Objective 2:  School Environment
The Government has the objective of ensuring that  all ACT public schools provide positive and success oriented learning environments to meet each student’s academic, social, emotional and physical needs.
Strategic Indicator 2.1: School attendance in public schools, years 1 to 10
2008	2009	2010	2010	2011	2012	
Actual	Actual	Target	Actual	Target	Target	
91.7%	91.4%	91.9%	91.7%	92.4%	92.9%	
Source:	Unpublished data, ACT Education and Training Directorate.
Strategic Indicator 2.2:  Overall student satisfaction with the education at their public school
2008	2009	2010	2010	2011	2012	
Actual1	Actual1	Target	Actual	Target	Target	
82.3%	79.4%	80.8%	80.3%	81.8%	82.3%	
Source:  	Unpublished data, ACT Education and Training Directorate.
Note:
1.	Revised methodology has resulted in revisions to data provided in 2010-11 Budget Paper 4.  Results are comparable.

Strategic Objectives and Indicators cont.
Strategic Objective 3:  Student Pathways and Transitions
The Government’s objective is to provide learning pathways to students, resulting in an educated and skilled workforce that meets the present and future needs of the ACT and region.
Strategic Indicator 3.1:  Percentage of public school year 12 graduates employed or studying six months after completing year 12
2008	2009	2010	2010	2011	2012	
Actual1	Actual1	Target	Actual	Target2	Target2	
91.3%	90.5%	91.6%	90.7%	91.1%	91.6%	
Source:  	Unpublished data, ACT Education and Training Directorate.
Notes:
1.	Revised methodology has resulted in revisions to data provided in 2010-11 Budget Paper 4.  Results are comparable.
2.	Due to revised actual results, the targets for 2011 and 2012 have been amended.

Strategic Objective 4:  Leadership and Corporate Development
The Government’s objective is to ensure that the Directorate is recognised as a responsive, innovative and high achieving organisation that delivers on its commitments.
Strategic Indicator 4.1: Overall satisfaction of parents and carers with the education provided at their public school
2008	2009	2010	2010	2011	2012	
Actual1	Actual1	Target	Actual	Target	Target	
83.7%	85.3%	86.0%	81.7%	87.0%	87.5%	
Source:  	Unpublished data, ACT Education and Training Directorate.
Note:
1.	Revised methodology has resulted in revisions to data provided in 2010-11 Budget Paper 4.  Results are comparable.
Strategic Indicator 4.2:  Staff retention rate
2008	2009	2010	2010	2011	2012	
Actual	Actual	Target	Actual	Target	Target	
89.8%	93.3%	92.0%	94.2%	92.0%	92.0%	
Source:  	Unpublished data, ACT Education and Training Directorate
Output Classes
	Total Cost1	Government Payment for Outputs	
	2010‑11
Est.  Outcome
$’000	2011-12 Budget 
$’000
	2010-11 
Est.  Outcome
$’000	2011-12 Budget 
$’000
	
Output Class 1:  Public School Education	554,655	576,086	463,087	481,760	
Output 1.1:  Public Primary School Education	256,792	263,108	205,741	218,899	
Note: 
1.	  Total cost includes depreciation and amortisation of $49.739 million in 2010-11 and $54.557 million in 2011-12.

As reported in the February 2011 census, the ACT Government operated 84 public schools 
with a total enrolment of 39,010 students.  Of these, 23,105 attended a primary school (59.2 per cent); 9,569 attended at a high school (24.6 per cent); 5,986 students attended a public college (15.3 per cent) and 350 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.
	Total Cost	Government Payment for Outputs	
	2010‑11
Est.  Outcome
$’000	2011-12 
Budget
$’000	2010-11
Est.  Outcome
$’000	2011-12 
Budget
$’000	
Output 1.2:  Public High School Education	146,291	152,697	128,632	127,531	
Output Description
Public high school education covers the years 7 to 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.
Output Classes cont.  
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.

	Total Cost	Government Payment for Outputs	
	2010‑11
Est. Outcome
$’000	2011-12 
Budget
$’000	2010-11
Est.  Outcome
$’000	2011-12 
Budget
$’000	
Output 1.3:  Public Secondary College Education	97,021	99,561	81,964	82,193	
Output Description
Public secondary college education covers 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 sufficiently 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 — culminating in a vocational certificate or statement of attainment.

	Total Cost	Government Payment for Outputs	
	2010‑11
Est. Outcome
$’000	2011-12 
Budget
$’000	2010-11
Est.  Outcome
$’000	2011-12 
Budget
$’000	
Output 1.4:  Disability Education in Public Schools	54,551	60,720	            46,750	53,137	
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.  
Output Classes cont.  
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 learning plans 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.
	Total Cost	Government Payment for Outputs	
	2010‑11
Est.  Outcome
$’000	2011-12 
Budget
$’000	2010-11
Est.  Outcome
$’000	2011-12 
Budget
$’000	
Output Class 2:  Non Government Education	3,206	4,674	3,131	4,523	
Output 2.1:  Non Government Education	3,206	4,674	3,131	4,523	
Note: 
1.  Total cost includes depreciation and amortisation of $0.000 million in 2010-11 and $0.067 million in 2011-12.
Output Description
The Directorate 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 BSSS.  The Directorate also undertakes the administration and payment of Commonwealth and ACT Government grants.
The Directorate 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 expenses provided by the Directorate 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	2010‑11 Est.  Outcome
$’000	2011‑12 Budget
$’000	
Commonwealth Government1	174,140	146,818	
ACT Government	46,773	49,222	
Total 	220,913	196,040	
Note: 
1.	The decrease in Commonwealth Grants in the 2011-12 budget compared to the 2010-11 estimated outcome is mainly due to the Building the Education Revolution Program.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2010‑11
Est.  Outcome
$’000	2011-12 
Budget
$’000	2010-11
Est.  Outcome
$’000	2011-12 
Budget
$’000	
Output Class 3:  Vocational Education and Training	37,705	40,463	36,919	39,629	
Output 3.1:  Planning and Coordination of Vocational Education and Training Services	37,705	40,463	36,919	39,629	
Note: 
1.	 Total cost includes depreciation and amortisation of $0.009 million in 2010-11 and $0.007 million in 2011-12.
Output Description
The Directorate 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 monitoring and auditing the provision of publicly funded vocational education and monitoring non self-accrediting higher education providers.
The Directorate administers Territorial 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 Directorate 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.

Accountability Indicators
	2010‑11
Targets	2010‑11
Est.  Outcome	2011‑12
Targets	
Output Class 1:  Public School Education 
				
National Assessment Program – Literacy and Numeracy				
Literacy mean achievement score of:				
a.	all year 3 students in reading	417	435	421	
b.	Indigenous year 3 students in reading	357	368	363	
c.	all year 5 students in reading	499	502	503	
d.	Indigenous year 5 students in reading	439	427	445	
e.	all year 7 students in reading	547	555	551	
f.	Indigenous year 7 students in reading	499	505	504	
g.	all year 9 students in reading	590	582	594	
h.	Indigenous year 9 students in reading	548	545	552	
i.	all year 3 students in writing	422	428	426	
j.	Indigenous year 3 students in writing	381	371	385	
k.	all year 5 students in writing	483	488	487	
l.	Indigenous year 5 students in writing	434	441	439	
m.	all year 7 students in writing	523	530	527	
n.	Indigenous year 7 students in writing	479	480	483	
o.	all year 9 students in writing	557	556	561	
p.	Indigenous year 9 students in writing	511	512	516	
				
Numeracy mean achievement score of:				
a.	all year 3 students	411	411	415	
b.	Indigenous year 3 students 	355	355	360	
c.	all year 5 students	482	494	486	
d.	Indigenous year 5 students	428	431	433	
e.	all year 7 students	547	547	551	
f.	Indigenous year 7 students	494	494	499	
g.	all year 9 students	583	586	589	
h.	Indigenous year 9 students	542	546	547	

Accountability Indicators cont.
	2010‑11
Targets	2010‑11
Est.  Outcome	2011‑12
Targets	
Output Class 1:  Public School Education cont.
				
Senior secondary education				
a.	Percentage of year 10 students who proceed to public secondary college education	85%	85%	85%	
b.	Percentage of year 12 students who receive a year 12 certificate1	88%	87%	n/a	
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%	64%	60%	
Disability education				
a.	Individual Learning Plans completed for students in special and mainstream schools who access special education services	97%	97%	97%	
Early intervention				
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 ($) per child attending an early intervention program	3,924	3,920	3,956	
Average cost ($) per student per annum in public:				
a.	Primary schools2	12,418	12,965	13,138	
b.	Preschool	5,936	5,939	6,024	
c.	High schools	15,559	15,663	16,617	
d.	Secondary colleges	16,628	16,662	16,964	
e.	Special schools	53,744	54,043	60,206	
f.	Mainstream schools’ student with a disability	23,627	23,758	26,467	
Notes:
1.	Discontinued measure.  Refer to Strategic Indicator 2.
2.	For this measure, primary school students are defined as kindergarten to year 6 to enable cross-jurisdiction comparisons.

Accountability Indicators cont.
	2010‑11
Targets	2010‑11
Est.  Outcome	2011‑12
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.  	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.	87%	87%	87%	

	2010‑11
Targets	2010‑11
Est.  Outcome	2011‑12
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.	Total number of enrolments of existing workers under additional programs.2	n/a	3,876	2,405	
d.	Percentage of apprentices satisfied with their training under Australian Apprenticeships.	80%	85.2%	80%	
e.	Percentage of employers satisfied with their employees’ training under Australian Apprenticeships.3	80%	n/a	n/a	
f.	Retention rate of existing workers training towards a qualification under additional programs.	n/a	85%	85%	
Notes:
1.	Refers to Australian Apprenticeships under User Choice Programs and the Priorities Support Program.
2.	Refers to the Productively Places Program (PPP) / National Entitlement to a Quality Training Place (NEQTP).
3.	This measure was discontinued through a notifiable financial instrument effective from 1 July 2010, as it was based on a national survey which is only conducted once every two years.

Changes to Appropriation
Changes to Appropriation - Controlled						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Government Payment for Outputs	Est.  Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	502,137	501,822	513,309	524,725	524,725	
						
FMA Section 16B Rollovers from 2009-10						
Rollover - Transitional Assistance	171 	- 	- 	- 	- 	
Rollover - Teachers Professional Development Fund	40 	- 	- 	- 	- 	
Rollover - Literacy and Numeracy	1,015 	- 	- 	- 	- 	
Rollover - Improving Teacher Quality	220 	- 	- 	- 	- 	
Rollover - Universal Access	49 	- 	- 	- 	- 	
Rollover - Youth Attainment and Transitions	283 	- 	- 	- 	- 	
						
Technical Adjustments						
Transfer to Community Services Directorate – Grants to the ACT Ethnic Schools Association Inc	- 	(90)	(92)	(94)	(96)	
Transfer from Department of Housing and Community Safety - Youth Education Programs	- 	160 	164 	168 	172 	
						
2011-12 Budget Policy Adjustments						
Increased Frontline Support in Public Schools	- 	250 	400 	450 	500 	
Disability Education	- 	5,000 	5,000 	5,000 	5,000 	
Career Paths for Teachers and School Leaders	- 	1,411 	2,651 	3,600 	4,146 	
Fire Systems Upgrade Program	- 	- 	450 	450 	450 	
Installation of Artificial Grass Surfaces - Stage 1	- 	- 	30 	30 	30 	
Malkara School - Hydrotherapy Pool Refurbishment	- 	- 	50 	50 	50 	
Bonner Primary School	- 	- 	170 	430 	1,290 	
Franklin Early Childhood School - Construction	- 	- 	113 	287 	860 	
Digital Learning	- 	608 	620 	590 	227 	
Replacement of ACT Vocational Education Management System (AVMS 2)	- 	- 	575 	335 	335 	
Reinstatement of Efficiency Dividend	- 	3,578 	3,578 	3,578 	3,578 	
Revised Wage Parameters	782 	(242)	(170)	(174)	(170)	
Savings Initiative	- 	(2,710)	(3,257)	(3,294)	(3,334)	
						
2011-12 Budget Technical Adjustments						
Enrolment Adjustment - Public Schools	- 	294 	302 	309 	317 	
Enrolment Adjustment - Public Preschools	- 	395 	405 	415 	426 	
Revised Indexation Parameters	- 	2,018 	2,068 	2,121 	12,867 	
Revised Superannuation Contributions	- 	1,012 	824 	(6)	(2,151)	
Rollover - Youth Attainment and Transitions	(304)	304 	- 	- 	- 	
Rollover - Improving Teacher Quality	(319)	319 	- 	- 	- 	
Rollover - School Based Management - Implementation Plan	(107)	107 	- 	- 	- 	
Rollover - Teacher Professional Development Fund	(667)	667 	- 	- 	- 	
Rollover - Productivity Places Program	(1,300)	1,300 	- 	- 	- 	
Rollover - Literacy and Numeracy	(434)	434 	- 	- 	- 	
Rollover - Professional Development Fund	(800)	800 	- 	- 	- 	

Changes to Appropriation cont.
Changes to Appropriation – Controlled cont.						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Government Payment for Outputs	Est.  Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
Commonwealth Grant - National Skills & Workforce Development SPP	- 	48 	78 	90 	210 	
Commonwealth Grant - National Schools SPP	- 	1,400 	2,570 	900	5,800 	
Commonwealth Grant - Youth Attainment and Transitions	235 	1,041 	235 	708 	(427)	
Commonwealth Grant - Improving Teacher Quality	- 	3,861 	3,128 	- 	- 	
Commonwealth Grant - Productivity Places Program	- 	- 	- 	(8,528)	(8,528)	
Commonwealth Grant - Pre-Apprenticeship Training	275 	- 	- 	- 	- 	
Commonwealth Grant - Literacy and Numeracy	2,125 	2,125 	- 	- 	- 	
Commonwealth Grant - Low SES School Communities	- 	- 	1 	(281)	(281)	
Commonwealth Grant - Digital Education Revolution	- 	- 	- 	- 	(2,189)	
Commonwealth Grant - Universal Access to Early Education	- 	- 	- 	238 	238 	
Commonwealth Grant - Nation Building and Job Plan - Building the Education Revolution	(264)	- 	- 	- 	- 	
						
2011-12 Budget	503,137	525,912	533,202	532,097	544,045	

Changes to Appropriation - Territorial						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Payment for Expenses on Behalf of Territory	Est.  Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	236,998	217,144	224,363	230,691	230,691	
						
FMA Section 16B Rollover from 2009-10						
Rollover - Interest Subsidy Scheme	1,058 	- 	- 	- 	- 	
						
2011-12 Budget Technical Adjustment						
Non Government Schools Enrolment Adjustment	- 	799 	818 	944 	705 	
Revised Indexation Parameters	- 	237 	243 	249 	1,540 	
Commonwealth Grant - National Solar Schools Plan - Non Government Schools	77 	134 	189 	259 	(74)	
Commonwealth Grant - Trade Training Centres	1,076 	- 	- 	377 	(2,174)	
Commonwealth Grant - Digital Education Revolution	- 	1 	1 	1 	(1,775)	
Commonwealth Grant - Schools Security Program	309 	- 	- 	- 	- 	
Commonwealth Grant - Nation Building Job Plan - Building the Education Revolution	(603)	165 	- 	- 	- 	
Commonwealth Grant - National Schools SPP - Non Government Schools	- 	(7,140)	(4,132)	125 	7161 	
						
2011-12 Budget	238,915	211,340	221,482	232,646	236,074	

Changes to Appropriation cont.
Changes to Appropriation – Controlled 						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Capital Injections	Est.  Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	193,282	55,804	19,836	17,096	17,096	
						
FMA Section 16B Rollovers from 2009-10						
Rollover - Harrison High School	(369)	- 	- 	- 	- 	
Rollover - Canberra College Performing Arts Centre	280 	- 	- 	- 	- 	
Rollover - Public Schools - Water Tanks	263 	- 	- 	- 	- 	
Rollover - Environment Solar Schools	250 	- 	- 	- 	- 	
Rollover - More Teachers Lower Class Sizes	583 	- 	- 	- 	- 	
Rollover - Calwell High  Performing Arts Centre	288 	- 	- 	- 	- 	
Rollover - Erindale Leisure Centre Redevelopment	114 	- 	- 	- 	- 	
Rollover - Schools Infrastructure Refurbishment	(2,927)	- 	- 	- 	- 	
Rollover - New Gungahlin College	(69)	- 	- 	- 	- 	
Rollover - Kambah P-10 School	3,371 	- 	- 	- 	- 	
Rollover - Building Education Revolution	9,805 	- 	- 	- 	- 	
Rollover - Investing in our Schools Program	235 	- 	- 	- 	- 	
Rollover - Replace Air Conditioning System CTL	1,079 	- 	- 	- 	- 	
Rollover - Capital Upgrades Program	326 	- 	- 	- 	- 	
Rollover - Smart Schools Smart Students	5,236 	- 	- 	- 	- 	
Rollover - Fibre Optic Cabling	1,390 	- 	- 	- 	- 	
Rollover - Additional IT in Public Schools	1,130 	- 	- 	- 	- 	
Rollover - Digital Education Revolution	2,507 	- 	- 	- 	- 	
Rollover - Year 12 Certification Phase 2	511 	- 	- 	- 	- 	
						
2011-12 Budget Policy Adjustments						
Bonner Primary School	- 	7,670 	33,600 	19,000 	- 	
Franklin Early Childhood School - Construction	- 	8,000 	19,700 	15,000 	- 	
Additional Construction Funding - Gungahlin College, Namadgi P-10 School and Harrison Secondary School	- 	9,200 	- 	- 	- 	
COAG Universal Access to Preschools - Stage 1 Expansion Works	- 	4,400 	1,800 	- 	- 	
West Macgregor Development - Macgregor Primary School Expansion	- 	1,000 	4,650 	- 	- 	
North Watson Development - Majura Primary School Expansion	- 	1,000 	3,400 	- 	- 	
Bonner Primary School Land Remediation	- 	2,330 	- 	- 	- 	
School Toilet Upgrades Program - Stage 1	- 	1,000 	1,000 	- 	- 	
Malkara School - Hydrotherapy Pool Refurbishment	- 	1,830 	- 	- 	- 	
Canberra College Cares (CC Cares) Program - Forward Design	- 	750 	650 	- 	- 	
Hazardous Materials Removal Program - Stage 2	- 	1,700 	1,700 	- 	- 	
School Roof Replacement Program - Stage 1 	- 	1,000 	1,800 	- 	- 	
Fire Systems Upgrade Program	- 	1,060 	1,500 	- 	- 	
Installation of Artificial Grass Surfaces - Stage 1	- 	300 	2,000 	- 	- 	
Digital Learning	- 	2,600 	- 	- 	- 	
Replacement of ACT Vocational Education Management System (AVMS 2)	- 	1,775 	- 	- 	- 	

Changes to Appropriation cont.
Changes to Appropriation – Controlled cont.						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Capital Injections	Est.  Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
2011-12 Budget Technical Adjustments						
Capital Upgrades Indexation	- 	- 	- 	- 	338 	
Rollover - Bonner Primary (Design)	(400)	400 	- 	- 	- 	
Rollover - Molonglo Primary (Design)	(750)	750 	- 	- 	- 	
Rollover - Franklin Early Childhood School (Design)	(200)	200 	- 	- 	- 	
Rollover - Public Schools Water Tanks	400 	(400)	- 	- 	- 	
Rollover - Trade Training Centres	(1,659)	1,659 	- 	- 	- 	
Rollover - Kambah P-10	7,000 	(7,000)	- 	- 	- 	
Rollover - Capital Upgrades Program	(2,823)	2,823 	- 	- 	- 	
Rollover - Canberra College Performing Arts Theatre	(1,000)	1,000 	- 	- 	- 	
Rollover - Harrison High School	(3,500)	3,500 	- 	- 	- 	
Rollover - Red Hill Primary School Expansion	(3,600)	3,600 	- 	- 	- 	
Rollover - Additional IT	(580)	580 	- 	- 	- 	
Rollover - Schools Staffing Integrated Management	(206)	206 	- 	- 	- 	
Rollover - Smart Schools Smart Students	(1,121)	1,121 	- 	- 	- 	
Rollover - New Online Enrolment System	(60)	60 	- 	- 	- 	
Rollover - Year 12 Certification Phase 3	(700)	700 	- 	- 	- 	
Commonwealth Grant - Capital Training Centres in Schools NP	2,035 	- 	- 	(120)	(2,964)	
Commonwealth Grant - Capital - Solar Schools Plan NP	578 	390 	(28)	121 	(600)	
Rollover - Smart Schools Smart Students	(1,144)	1,144 	- 	- 	- 	
						
2011-12 Budget	209,555	112,152	91,608	51,097	13,870	

2011‑12 Capital Works Program
 	Estimated	Estimated	2011‑12	2012‑13	2013‑14	Physical	
	Total	Expenditure	Financing	Financing	Financing	Completion 	
	Cost	Pre 2011‑12				Date  	
 	$’000	$’000	$’000	$’000	$’000	 	
							
New Capital Works							
Fire Systems Upgrade Program	2,560	-	1,060	1,500	-	Jun 2013	
Installation of Artificial Grass Surfaces – Stage 1	2,300	-	300	2,000	-	Jun 2013	
Franklin Early Childhood School	42,700	-	8,000	19,700	15,000	Dec 2013	
Bonner Primary School	60,270	-	7,670	33,600	19,000	Dec 2013	
Bonner Primary School – Land Remediation	2,330	-	2,330	- 	- 	Jun 2012	
COAG Universal Access to Preschools - Stage 1 Expansion Works	6,200	-	4,400	1,800	- 	Jun 2013	
West Macgregor Development - Macgregor Primary School Expansion	5,650	-	1,000	4,650	- 	Mar 2013	
Canberra College Cares (CC Cares) Program (Design)	1,400	-	750	650	- 	Apr 2013	
School Toilet Upgrade Program – Stage 1	2,000	-	1,000	1,000	- 	Jun 2013	
North Watson Development – Majura Primary School Expansion	4,400	-	1,000	3,400	- 	Jan 2013	
Malkara School – Hydrotherapy Pool Refurbishment	1,830	-	1,830	- 	- 	Jun 2012	
School Roof Replacement Program – Stage 1	2,800	-	1,000	1,800	- 	Jun 2013	
Hazardous Materials Removal Program – Stage 2	3,400	-	1,700	1,700	- 	Jun 2013	
							
Total New Capital Works	137,840	-	32,040	71,800	34,000		
							
Capital Upgrades							
Capital Upgrades Funding	12,878	-	12,878				
							
Total Capital Upgrades	12,878	-	12,878				
							
Total New Works	150,718	-	44,918	71,800	34,000		
 	 	 	 	 	 	 	
Works in Progress							
Harrison Secondary School – Second Gymnasium Court	2,000	-	2,000	-	-	Dec 2011	
Bonner Primary School (Design)	1,800	600	1,200	-	-	Dec 2011	
Car Parks and Traffic Safety Program	1,250	250	500	500	-	Jun 2013	
Molonglo (Coombs) Primary School (Design)	1,950	200	1,750	-	-	Jun 2012	
Franklin Early Childhood School (Design)	1,400	600	800	-	-	Dec 2011	
Red Hill Primary School Expansion	5,300	700	4,600	-	-	Jun 2012	
Prior Year Capital Upgrades	12,565	9,742	2,823				
Harrison Secondary School1	48,150	26,000	22,150	-	-	Jan 2012	
Canberra College (Woden Campus) Performing Arts Theatre	7,600	1,000	6,600	-	-	Jun 2012	
Environment – Solar Schools	2,000	800	600	600	-	Jun 2013	
More Teachers, Lower Class Sizes	6,000	5,500	500	-	-	Sep 2011	
Trade Training Centres2	12,122	2,035	4,279	2,964	2,844	Jun 2014	
Public Schools – Water Tanks	2,375	1,975	400	-	-	Jun 2012	

2011‑12 Capital Works Program cont.
 	Estimated	Estimated	2011‑12	2012‑13	2013‑14	Physical	
	Total	Expenditure	Financing	Financing	Financing	Completion 	
	Cost	Pre 2011‑12				Date  	
 	$’000	$’000	$’000	$’000	$’000	 	
							
Works in Progress cont.							
Gungahlin College3	74,407	71,407	3,000	-	-	Apr 2011	
Namadgi P-10 School4	55,550	51,800	3,750	-	-	Apr 2011	
							
Total Works in Progress	234,469	172,609	54,952	4,064	2,844		
							
Total Capital Works Program	385,187	172,609	99,870	75,864	36,844		
Notes:
1.	The 2011-12 Capital Works Program provides an additional $4.650 million for Harrison High School.
2.	This project is fully funded by the Commonwealth.  
3.	The 2011-12 Capital Works Program provides an additional $3 million for Gungahlin College.
4.	The 2011-12 Capital Works Program provides an additional $1.550 million for Namadgi P-10 School.

Education and Training Directorate
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
502,137		Government Payment for Outputs	503,137	525,912	5	533,202	532,097	544,045		
15,456		User Charges - Non ACT Government	15,456	16,172	5	16,598	16,598	16,598		
120		User Charges - ACT Government	120	120	-	120	120	120		
1,874		Interest	1,874	1,688	-10	1,545	1,468	1,468		
18,345		Other Revenue	17,425	17,009	-2	16,986	16,963	16,940		
349		Resources Received Free of Charge	249	249	-	249	249	249		
538,281		Total Revenue	538,261	561,150	4	568,700	567,495	579,420		
		Gains								
0		Total Gains	0	0	-	0	0	0		
538,281		Total Income	538,261	561,150	4	568,700	567,495	579,420		
		Expenses								
333,684		Employee Expenses	334,292	357,976	7	367,952	375,389	385,956		
51,567		Superannuation Expenses	51,610	53,545	4	52,654	51,620	50,909		
58,944		Supplies and Services	58,608	62,776	7	61,724	61,755	63,673		
50,431		Depreciation and Amortisation	49,748	54,631	10	57,842	59,862	60,757		
20		Borrowing Costs	20	20	-	20	20	20		
32,424		Grants and Purchased Services	31,522	34,010	8	31,365	21,212	20,637		
57,394		Other Expenses	69,766	58,265	-16	59,581	60,187	60,823		
584,464		Total Ordinary Expenses	595,566	621,223	4	631,138	630,045	642,775		
-46,183		Operating Result	-57,305	-60,073	5	-62,438	-62,550	-63,355		
0		Inc/Dec in Asset Revaluation Reserve Surpluses	257,618	0	-100	0	0	0		
0		Total Other Comprehensive Income	257,618	0	-100	0	0	0		
-46,183		Total Comprehensive Income	200,313	-60,073	-130	-62,438	-62,550	-63,355		

Education and Training Directorate
Balance Sheet
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
37,437		Cash and Cash Equivalents	39,093	36,659	-6	34,225	33,860	33,495		
4,955		Receivables	7,104	7,102	..	7,100	7,098	7,096		
3,073		Other	2,698	2,698	-	2,698	2,698	2,698		
45,465		Total Current Assets	48,895	46,459	-5	44,023	43,656	43,289		
		Non Current Assets								
0		Investments	1,773	1,773	-	1,773	1,773	1,773		
1,751,783		Property, Plant and Equipment	1,921,668	2,042,102	6	2,033,923	2,102,442	2,056,673		
0		Intangibles	180	180	-	180	180	180		
25,943		Capital Works in Progress	95,044	33,199	-65	76,213	0	0		
1,777,726		Total Non Current Assets	2,018,665	2,077,254	3	2,112,089	2,104,395	2,058,626		
1,823,191		TOTAL ASSETS	2,067,560	2,123,713	3	2,156,112	2,148,051	2,101,915		
		Current Liabilities								
6,615		Payables	8,117	8,117	-	8,117	8,117	8,117		
50		Finance Leases	50	50	-	50	50	50		
87,364		Employee Benefits	85,667	90,196	5	93,987	97,923	101,779		
3,597		Other	4,000	4,000	-	4,000	4,000	4,000		
97,626		Total Current Liabilities	97,834	102,363	5	106,154	110,090	113,946		
		Non Current Liabilities								
150		Finance Leases	149	99	-34	49	1	0		
10,938		Employee Benefits	11,637	12,068	4	12,392	12,732	13,062		
11,088		Total Non Current Liabilities	11,786	12,167	3	12,441	12,733	13,062		
108,714		TOTAL LIABILITIES	109,620	114,530	4	118,595	122,823	127,008		
1,714,477		NET ASSETS	1,957,940	2,009,183	3	2,037,517	2,025,228	1,974,907		
		REPRESENTED BY FUNDS EMPLOYED								
826,790		Accumulated Funds	813,025	864,268	6	892,602	880,313	829,992		
887,687		Reserves	1,144,915	1,144,915	-	1,144,915	1,144,915	1,144,915		
1,714,477		TOTAL FUNDS EMPLOYED	1,957,940	2,009,183	3	2,037,517	2,025,228	1,974,907		

Education and Training Directorate
Cash Flow Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	    Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
502,137		Cash from Government for Outputs	503,137	525,912	5	533,202	532,097	544,045		
15,676		User Charges	15,576	16,292	5	16,718	16,718	16,718		
1,874		Interest Received	1,874	1,688	-10	1,545	1,468	1,468		
46,798		Other Revenue	53,271	40,532	-24	38,793	34,737	31,176		
566,485		Operating Receipts	573,858	584,424	2	590,258	585,020	593,407		
		Payments								
329,401		Related to Employees	331,113	353,014	7	363,835	371,111	381,768		
51,569		Related to Superannuation	51,612	53,547	4	52,656	51,622	50,911		
58,380		Related to Supplies and Services	58,144	62,319	7	61,271	61,308	63,226		
20		Borrowing Costs	20	20	-	20	20	20		
32,424		Grants and Purchased Services	31,522	34,010	8	31,365	21,212	20,637		
86,162		Other	93,359	81,995	-12	81,592	78,159	75,257		
557,956		Operating Payments	565,770	584,905	3	590,739	583,432	591,819		
8,529		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	8,088	-481	-106	-481	1,588	1,588		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Payments								
195,633		Purchase of Property, Plant and Equipment and Capital Works	211,906	113,367	-47	92,823	52,312	15,085		
195,633		Investing Payments	211,906	113,367	-47	92,823	52,312	15,085		
-195,633		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-211,906	-113,367	-47	-92,823	-52,312	-15,085		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
193,282		Capital Injection from Government	209,555	112,152	-46	91,608	51,097	13,870		
193,282		Financing Receipts	209,555	112,152	-46	91,608	51,097	13,870		
		Payments								
688		Distributions to Government	688	688	-	688	688	688		
50		Repayment of Finance Lease	50	50	-	50	50	50		
738		Financing Payments	738	738	-	738	738	738		
192,544		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	208,817	111,414	-47	90,870	50,359	13,132		
5,440		NET INCREASE/ (DECREASE) IN CASH HELD	4,999	-2,434	-149	-2,434	-365	-365		
31,997		CASH AT BEGINNING OF REPORTING PERIOD	34,094	39,093	15	36,659	34,225	33,860		
37,437		CASH AT THE END OF THE REPORTING PERIOD	39,093	36,659	-6	34,225	33,860	33,495		
 Education and Training Directorate
Statement of Changes in Equity
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Opening Equity								
680,527		Opening Accumulated Funds	661,611	813,025	23	864,268	892,602	880,313		
887,687		Opening Asset Revaluation Reserve	887,297	1,144,915	29	1,144,915	1,144,915	1,144,915		
1,568,214		Balance at the Start of the Reporting Period	1,548,908	1,957,940	26	2,009,183	2,037,517	2,025,228		
		Comprehensive Income								
-46,183		Operating Result for the Period	-57,305	-60,073	5	-62,438	-62,550	-63,355		
0		Increase/(Decrease) in Asset Revaluation Reserve Surpluses	257,618	0	-100	0	0	0		
-46,183		Total Comprehensive Income	200,313	-60,073	-130	-62,438	-62,550	-63,355		
0		Total Movement In Reserves	0	0	-	0	0	0		
		Transactions Involving Owners Affecting Accumulated Funds								
193,282		Capital Injections	209,555	112,152	-46	91,608	51,097	13,870		
-836		Capital Distributions	-836	-836	-	-836	-836	-836		
192,446		Total Transactions Involving Owners Affecting Accumulated Funds	208,719	111,316	-47	90,772	50,261	13,034		
		Closing Equity								
826,790		Closing Accumulated Funds	813,025	864,268	6	892,602	880,313	829,992		
887,687		Closing Asset Revaluation Reserve	1,144,915	1,144,915	-	1,144,915	1,144,915	1,144,915		
1,714,477		Balance at the End of the Reporting Period	1,957,940	2,009,183	3	2,037,517	2,025,228	1,974,907		
Notes to the Budget Statements
Significant variations are as follows:
Operating Statement
•	government payment for outputs:
–	the increase of $1 million in the 2010‑11 estimated outcome from the original budget is mainly due to additional Commonwealth Government Grants ($2.371 million) and Clerical Enterprise Bargaining Agreement ($0.782 million), partially offset by the impact of rollovers ($2.153 million) mainly associated with Commonwealth National Partnership Programs and professional development funds; and
–	the increase of $22.775 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to indexation ($13.213 million), new and previous years’ initiatives ($9.761 million), Commonwealth Government Grants ($8.475 million), the impact of rollovers ($3.979 million) and increases in enrolment numbers ($0.719 million), partially offset by the one-off cash receipt of the Digital Education Revolution funding in 2010-11 ($7.667 million), the savings initiative ($2.710 million), reduced interest associated with the Building the Education Revolution and Digital Education Revolution ($1.687 million), and Clerical Enterprise Bargaining Agreement ($0.919 million).
•	user charges - non ACT Government:  the increase of $0.716 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to the indexation of fees and charges.
•	interest:  the decrease of $0.186 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to reduced interest generated from Commonwealth Government funds for Building the Education Revolution.
•	other revenue:  the decrease of $0.920 million from the original budget and in the 2011‑12 Budget is mainly due to the transfer of Birrigai at Tidbinbilla infrastructure to the Territory and Municipal Services Directorate.
•	employee expenses:
–	the increase of $0.608 million in the 2010‑11 estimated outcome from the original budget is mainly due to costs relating to Commonwealth Government Grants ($0.916 million) and the impact of rollovers ($0.302 million), partially offset by the transfer of non-teaching staff at Birrigai to the Territory and Municipal Services Directorate ($0.345 million) and reduced costs associated with the Clerical Enterprise Bargaining Agreement ($0.265 million); and
–	the increase of $23.684 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to revised wage parameters ($11.887 million), special needs student support ($5 million), Commonwealth Government Grants ($4.547 million), and re‑alignment of costs with the audited outcome and expenditure reclassification ($2.358 million).  
•	superannuation expenses:
–	the increase of $1.935 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to new and continuing initiatives ($0.695 million), increased Commonwealth Government Grants ($0.495 million) and revised wage parameters ($0.747 million).
•	supplies and services:
–	the decrease of $0.336 million in the 2010‑11 estimated outcome from the original budget is mainly due to the impact of rollovers ($1.176 million) partially offset by increased Commonwealth Government Grants ($0.940 million); and
–	the increase of $4.168 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to increased Commonwealth Government Grants ($3.143 million), the impact of rollovers ($1.310 million), indexation ($1.019 million) and new and continuing initiatives ($0.350 million), partially offset by the savings initiative ($0.903 million) and the one-off impact of the Digital Education Revolution program provided in 2010-11 ($0.880 million).
•	depreciation and amortisation:
–	the decrease of $0.683 million in the 2010‑11 estimated outcome from the original budget is mainly due to capital works rollovers; and
–	the increase of $4.883 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to capital additions.
•	grants and purchased services:
–	the decrease of $0.902 million in the 2010‑11 estimated outcome from the original budget is due to the rollover of the Productivity Places Program to 2011‑12 ($1.3 million) partially offset by increased Commonwealth Government Grants ($0.411 million); and
–	the increase of $2.488 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to Commonwealth Government Grants costs ($1.509 million), the impact of rollovers ($1.289 million) mainly associated with the Productivity Places Program ($1.3 million), new and continuing initiatives ($1.083 million) and indexation ($0.587 million), partially offset by re-alignment of costs in line with the audited outcome ($2 million).
•	other expenses:  
–	the increase in the 2010‑11 estimated outcome from the original budget of $12.372 million is mainly due to the transfer of Birrigai at Tidbinbilla infrastructure to the Territory and Municipal Services Directorate; and
–	the decrease of $11.501 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to the 2010‑11 transfer of Birrigai at Tidbinbilla infrastructure to the Territory and Municipal Services Directorate ($12.927 million) partially offset by indexation ($1.685 million).
Balance Sheet
•	current assets:  
–	the increase of $3.430 million in the 2010‑11 estimated outcome from the original budget is mainly due to the flow-on impact of the 2009‑10 audited outcome primarily relating to increased receivables for goods and services tax and higher than expected cash due to the timing of expenditure associated with Commonwealth own purpose expenditure; and
–	the decrease of $2.436 million in the 2011‑12 Budget from the estimated outcome is mainly due one-off reprofiling of Commonwealth Government funding for the Digital Education Revolution in 2011-12.
•	non current assets:
–	the increase of $240.939 million in the 2010‑11 estimated outcome from the original budget is mainly due to the revaluation of the Directorate’s assets in 2010‑11, partially offset by the transfer of Birrigai at Tidbinbilla infrastructure to the Territory and Municipal Services Directorate; and
–	the increase of $58.589 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to the capital works program and the purchase of plant and equipment ($113.367 million), partially offset by depreciation ($54.631 million).  
•	total liabilities:
–	the increase of $0.906 million in the 2010‑11 estimated outcome from the original budget is mainly due to increased payables due to the flow on impact of the 2009‑10 audited outcome associated with capital works; and
–	the increase of $4.910 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to the impact of increased employee entitlements associated with revised wage parameters.
Cash Flow Statement
Variances in the statement are explained in the notes above.
Statement of Changes in Equity
•	capital injections:
–	the increase of $16.273 million in the 2010‑11 estimated outcome from the original budget is mainly due to rollovers and cash re‑profiling of projects ($13.660 million) and Commonwealth Government Grants ($2.613 million); and
–	the decrease of $97.403 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to a decrease in Commonwealth Government funding associated with the Building the Education Revolution ($67.617 million) and a reduction in funding for new capital works ($29.856 million).

Education and Training Directorate
Statement of Income and Expenses on Behalf of the Territory
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
219,651		Payment for Expenses on behalf of Territory	221,490	196,633	-11	205,991	216,727	219,939		
200		Taxes Fees and Fines	200	203	2	210	215	219		
219,851		Total Revenue	221,690	196,836	-11	206,201	216,942	220,158		
		Gains								
0		Total Gains	0	0	-	0	0	0		
219,851		Total Income	221,690	196,836	-11	206,201	216,942	220,158		
		Expenses								
219,651		Grants and Purchased Services	221,490	196,633	-11	205,991	216,727	219,939		
200		Transfer Expenses	200	203	2	210	215	219		
219,851		Total Ordinary Expenses	221,690	196,836	-11	206,201	216,942	220,158		
0		Operating Result	0	0	-	0	0	0		

Education and Training Directorate
Statement of Assets and Liabilities on Behalf of the Territory
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
199		Cash and Cash Equivalents	241	241	-	241	241	241		
108		Receivables	22	22	-	22	22	22		
307		Total Current Assets	263	263	-	263	263	263		
307		TOTAL ASSETS	263	263	-	263	263	263		
		Current Liabilities								
307		Interest Bearing Liabilities	0	0	-	0	0	0		
0		Other	263	263	-	263	263	263		
307		Total Current Liabilities	263	263	-	263	263	263		
307		TOTAL LIABILITIES	263	263	-	263	263	263		
0		NET ASSETS	0	0	-	0	0	0		
		REPRESENTED BY FUNDS EMPLOYED								
0		TOTAL FUNDS EMPLOYED	0	0	-	0	0	0		

Education and Training Directorate
Budgeted Statement of Cash Flows on Behalf of the Territory
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
236,998		Cash from Government for EBT	238,915	211,340	-12	221,482	232,646	236,074		
200		Taxes, Fees and Fines	200	203	2	210	215	219		
4,571		Other Revenue	4,677	4,923	5	5,074	5,198	5,303		
241,769		Operating Receipts	243,792	216,466	-11	226,766	238,059	241,596		
		Payments								
236,998		Grants and Purchased Services	238,915	211,340	-12	221,482	232,646	236,074		
4,571		Other	4,677	4,923	5	5,074	5,198	5,303		
200		Territory Receipts to Government	200	203	2	210	215	219		
241,769		Operating Payments	243,792	216,466	-11	226,766	238,059	241,596		
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		
199		CASH AT BEGINNING OF REPORTING PERIOD	241	241	-	241	241	241		
199		CASH AT THE END OF THE REPORTING PERIOD	241	241	-	241	241	241		
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 and grants and purchased services:
–	the increase of $1.839 million in the 2010‑11 estimated outcome from the original budget is due to the rollover of interest subsidy scheme funding from 2009‑10 ($1.058 million) and increased Commonwealth Government Grants for non government schools ($0.781 million); and
–		the decrease of $24.857 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to reduced non government schools funding from the Commonwealth Government ($27.323 million) mainly due to the Building the Education Revolution, partially offset by additional non government schools funding from the ACT Government ($2.466 million).

Public School Education
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
461,962		Government Payment for Outputs	463,087	481,760	4	493,064	503,351	516,247		
14,949		User Charges - Non ACT Government	14,949	15,415	3	15,841	15,841	15,841		
119		User Charges - ACT Government	119	119	-	119	119	119		
1,871		Interest	1,871	1,685	-10	1,542	1,465	1,465		
18,066		Other Revenue	17,146	16,980	-1	16,957	16,934	16,911		
348		Resources Received Free of Charge	248	248	-	248	248	248		
497,315		Total Revenue	497,420	516,207	4	527,771	537,958	550,831		
		Gains								
0		Total Gains	0	0	-	0	0	0		
497,315		Total Income	497,420	516,207	4	527,771	537,958	550,831		
		Expenses								
328,296		Employee Expenses	328,493	350,859	7	361,678	369,440	380,270		
50,652		Superannuation Expenses	50,650	52,464	4	51,708	50,745	50,098		
55,826		Supplies and Services	55,185	58,883	7	58,231	59,095	61,047		
50,422		Depreciation and Amortisation	49,739	54,557	10	57,395	59,415	60,310		
20		Borrowing Costs	20	20	-	20	20	20		
1,204		Grants and Purchased Services	1,204	1,150	-4	1,186	1,198	1,210		
56,992		Other Expenses	69,364	58,153	-16	59,465	60,071	60,708		
543,412		Total Ordinary Expenses	554,655	576,086	4	589,683	599,984	613,663		
-46,097		Operating Result	-57,235	-59,879	5	-61,912	-62,026	-62,832		
-46,097		Total Comprehensive Income	-57,235	-59,879	5	-61,912	-62,026	-62,832		

Non-Government Education
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
2,455		Government Payment for Outputs	3,131	4,523	44	3,113	1,895	1,925		
79		User Charges - Non ACT Government	79	79	-	79	79	79		
1		Interest	1	1	-	1	1	1		
2,535		Total Revenue	3,211	4,603	43	3,193	1,975	2,005		
		Gains								
0		Total Gains	0	0	-	0	0	0		
2,535		Total Income	3,211	4,603	43	3,193	1,975	2,005		
		Expenses								
1,000		Employee Expenses	1,342	2,160	61	1,551	1,002	1,015		
182		Superannuation Expenses	219	306	40	232	165	161		
1,347		Supplies and Services	1,641	2,138	30	1,405	802	823		
0		Depreciation and Amortisation	0	67	#	85	85	85		
1		Grants and Purchased Services	1	0	-100	0	0	0		
3		Other Expenses	3	3	-	3	3	3		
2,533		Total Ordinary Expenses	3,206	4,674	46	3,276	2,057	2,087		
2		Operating Result	5	-71	-1,520	-83	-82	-82		
2		Total Comprehensive Income	5	-71	-1,520	-83	-82	-82		

Vocational Education and Training
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
37,720		Government Payment for Outputs	36,919	39,629	7	37,025	26,851	25,873		
428		User Charges - Non ACT Government	428	678	58	678	678	678		
1		User Charges - ACT Government	1	1	-	1	1	1		
2		Interest	2	2	-	2	2	2		
279		Other Revenue	279	29	-90	29	29	29		
1		Resources Received Free of Charge	1	1	-	1	1	1		
38,431		Total Revenue	37,630	40,340	7	37,736	27,562	26,584		
		Gains								
0		Total Gains	0	0	-	0	0	0		
38,431		Total Income	37,630	40,340	7	37,736	27,562	26,584		
		Expenses								
4,388		Employee Expenses	4,457	4,957	11	4,723	4,947	4,671		
733		Superannuation Expenses	741	775	5	714	710	650		
1,771		Supplies and Services	1,782	1,755	-2	2,088	1,858	1,803		
9		Depreciation and Amortisation	9	7	-22	362	362	362		
31,219		Grants and Purchased Services	30,317	32,860	8	30,179	20,014	19,427		
399		Other Expenses	399	109	-73	113	113	112		
38,519		Total Ordinary Expenses	37,705	40,463	7	38,179	28,004	27,025		
-88		Operating Result	-75	-123	64	-443	-442	-441		
-88		Total Comprehensive Income	-75	-123	64	-443	-442	-441		

Notes to the Output Class Statements
Significant variations are as follows:
Public School Education Total Expenses
•	the increase of $11.243 million in the 2010‑11 estimated outcome from the original budget is mainly due to the transfer of Birrigai at Tidbinbilla infrastructure to the Territory and Municipal Services Directorate:  and 
•	the increase of $21.431 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to indexation ($12.441 million), new and continuing initiatives ($9.603 million), the flow on impact associated with re-alignment of costs between line items and transfer between outputs ($4.880 million), increased depreciation ($4.818 million), Commonwealth Government funding ($3.997 million), partially offset by the transfer of Birrigai at Tidbinbilla infrastructure to the Territory and Municipal Services Directorate ($12.932 million) and efficiency dividend savings ($3.162 million).
Non Government Education Total Expenses
•	the increase of $0.673 million in the 2010‑11 estimated outcome from the original budget is mainly due to increased Commonwealth Government grants associated with National Partnerships; and
•	the increase of $1.468 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to increased Commonwealth Government Grants associated with National Partnerships.
Vocational Education and Training Total Expenses
•	the decrease of $0.814 million in the 2010‑11 estimated outcome from the original budget is mainly due to the rollover of Productivity Places Program ($1.300 million) partially offset by increased Commonwealth Government grants associated with National Partnerships ($0.510 million); and
•	the increase of $2.758 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to increased Commonwealth Government Grants ($1.735 million) primarily associated with the Productivity Places Program, indexation and new initiatives ($1.446 million) and the net impact of the rollovers ($1.425 million), partially offset by the re-alignment of costs with the audited outcome ($2 million).