TEACHERS REGISTRATION BOARD OF TASMANIA
ANNUAL REPORT
1 JULY 2008 – 31 DECEMBER 2009
June 2010
KILLS
S Lin Thorp, MLC Minister for Education and Skills Level 8, 10 Murray Street HOBART TAS 7000
Dear Minister
DUCATION AND I am pleased to submit the Annual Report of the Teachers Registration Board of Tasmania in
E accordance with Section 33 of the Teachers Registration Act 2000.
Yours sincerely
INISTER FOR
M Greg Suitor Chair TEACHERS REGISTRATION BOARD
EPORT TO THE R NNUAL A RESENTATION OF P
Annual Report 1 July 2008 – 31 December 2009 ii Teachers Registration Board of Tasmania TEACHERS REGISTRATION BOARD ANNUAL REPORT 1 JULY 2008 – 31 DECEMBER 2009
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Annual Report 1 July 2008 – 31 December 2009 iii Teachers Registration Board of Tasmania CONTENTS
REPORT OF THE CHAIRPERSON ...... 2
REPORT OF THE CHIEF EXECUTIVE OFFICER ...... 3
BOARD MEMBERS ...... 4
THE TEACHERS REGISTRATION BOARD OFFICE STAFF ...... 5
TEACHERS REGISTRATION ACT 2000 ...... 6
BOARD BUSINESS AND ACTIVITIES ...... 7
Functions and Powers of the Teachers Registration Board ...... 7
Meetings of the Board ...... 8
Strategic Plan ...... 9
Registering Teachers in Tasmania ...... 12
Demographic Profile of Tasmanian Registrants ...... 13
Registration Requirements ...... 14
Registration Categories ...... 15
ONTENTS Moving from Provisional Registration to (Full) Registration ...... 15 C Renewal of Registration ...... 16
Limited Authorities to Teach ...... 17
Mutual Recognition ...... 18
Student Good Character Checks ...... 18
General ...... 18
Supporting Tasmanian Teachers ...... 19
Developing and Improving Teacher Standards...... 19
Approving Teacher Education Courses ...... 19
Australasian Teacher Regulatory Authorities...... 20
Disciplinary Matters and Appeals ...... 20
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2009 ...... 24
Annual Report 1 July 2008 – 31 December 2009 1 Teachers Registration Board of Tasmania CHAIR PERSON’S REPORT GREG SUITOR
It is with much pleasure that I introduce the I would also like to recognise the extensive 2009 annual report. This report marks the work undertaken by Carol Bett and then end of an era with the retirement of Penny Mandy Reynolds-Smith in developing and Cocker, the inaugural Manager and CEO of implementing the provisional registration to the Board. Penny was instrumental in the full registration process. I believe that the establishment of the Board and shepherding it establishment of quality professional through the fragile early stages to the processes such as the Board’s change of refinements we have today. category process will ensure all beginning teachers have access to professional support A fearless advocate for education and and mentoring, giving them a great start in the teachers, Penny was particularly pleased to greatest profession. Teachers who undertook see professional status and recognition given this process were presented with certificates to the ‘job’ of teaching via the introduction of to commemorate their efforts and teacher registration. There is no doubt that achievement. Some were presented at a gala the current and ongoing recognition of the occasion at Parliament House. We hope to teaching profession through the registration continue this ‘graduation’ celebration each process is firmly planted in the work she year. What an exciting piece of work; well undertook as Manager/CEO. Tasmanian done! students and the wider community can rest assured that, through the work of the The provisional registration to full registration EPORT Teachers Registration Board and Penny’s process complements the Board’s pre-service R contributions as Manager/CEO, the quality of teacher education course approval process S
’ the Tasmanian teaching profession has been which embeds standards of professional and continues to be enhanced. The Board practice into teacher training. Similarly, the recognises Penny’s outstanding achievements Board expects to continue the focus on and wishes her an enjoyable retirement. standards of professional practice through the
ERSON ongoing renewal of registration process.
P At the same time we welcome Kerrie Moss Achieving such solid groundwork during to the Board as the new CEO. Kerrie comes 2008/2009 allows the Board to look forward from an extensive teaching and school with confidence to its role in supporting high
HAIR leadership background. The latter half of her quality teaching in Tasmanian schools. career has been spent undertaking high level C administration roles with the Tasmanian 2008/2009 has been a significant and Department of Education. Before joining the transitional time for the Board. I would like to Board Kerrie was responsible for managing a recognise the contribution of all Board review of the Teachers Registration Act 2000. members, Board staff, teachers and other She worked with the Board and all stakeholder groups in supporting the work of stakeholders, identifying and guiding a number the Board during this time. This annual of significant amendments. The amendments report comments in more detail on the work were successfully introduced into Parliament of the Board and provides supporting in the final months of 2009 and became statistical data. I commend it to you. enshrined in the amended Teachers Registration Act 2000 from 1 January 2010. The amendments to the Act will provide Greg Suitor clarity and definition to many aspects of the Chair Board’s operations. Hopefully Kerrie will be guiding the implementation of the amendments over future years. Another job well done!
Annual Report 1 July 2008 – 31 December 2009 2 Teachers Registration Board of Tasmania CHIEF EXECUTIVE OFFICER’S REPORT KERRIE MOSS
It is with great pleasure that I submit my first working with a total of 296 teachers and 40 Report as Chief Executive Officer of the principals. In October 2009 the Board hosted Teachers Registration Board of Tasmania. I a celebration for those registrants who had began in the role of CEO in April 2009, as a successfully changed their category of result of the impending retirement of long registration under the new process. At the serving Manager/CEO, Penny Cocker. Penny end of 2009 the Board was advised that was appointed as Manager when the work of Mandy would be leaving her position in early the Teachers Registration Board first began 2010 as a result of winning a principal role and, over the years she fulfilled her duties with the Department of Education. The with a passion and commitment that was Board wished Mandy well for her new role. indicative of her belief in and support for teachers and teacher registration. Penny During the second half of 2009 the Board
formally retired in October 2009. At that employed a new staff member in an IT project time the Board enjoyed hosting a farewell role – the focus of which was to update the lunch for Penny and around 60 of her TRB website and to provide in-house support colleagues, family and friends. for the database systems. This role proved
EPORT vital to allowing the Board to continue
R Penny’s retirement was one of a number of operating efficiently and effectively and,
S Board Office staffing changes that took place towards the end of 2009 the Board identified ’ during the reporting period. As always, and the need to undertake a full review of its IT notwithstanding these changes, the Board systems. As a result of this, the existing Office team continued to provide excellent database structure will be replaced during service to the Board and its clients. 2010. FFICER
O During the reporting period the number of This Annual Report spans an 18 month time teachers on the Register climbed above period in the Board’s operations – from 1 July 10,000 for the very first time. The Board 2008 to 31 December 2009. In January 2010, celebrated this achievement by presenting the after 5 years of consideration, consultation 10,000th registered teacher with a special and review, a range of amendments to the certificate and a 1 year membership of a Teachers Registration Act 2000 came into
XECUTIVE professional association of her choice. The effect. One of these amendments relates to
E actual number of teachers on the Register the reporting period for the Annual Report, changes over the course of every year, changing the reporting period from a financial however, active registrations usually number year to a calendar year basis. As a result, this
HIEF between 9,800 and 10,100. The number of Annual Report transitions from the
C people who have been through either a requirements of the previous version of the registration or Limited Authority to Teach Act to the current version of the Act. This process since the Board began operations is Annual Report includes the 2008/2009 now over 15,000. Financial Statement.
Another key achievement has been the The next Annual Report will be published in implementation of the ‘Provisional April 2011 and will be for the period 1 Registration’ to ‘Registration’ Process. After January 2010 to 31 December 2010. It will a successful trial in 2007 this change of include the 2009/2010 Financial Statement. category process was fully implemented in 2008 and 2009. During 2009 the Board was fortunate to have Mandy Reynolds-Smith as Kerrie Moss its officer responsible for this work. During Chief Executive Officer the course of the year Mandy conducted 28 group sessions and several individual sessions,
Annual Report 1 July 2008 – 31 December 2009 3 Teachers Registration Board of Tasmania BOARD MEMBERS
The Board Members for the reporting period were:
Greg Suitor Chair
Majella Kelly Deputy Chair Catholic Education Office nominee
Helene Gerke Practising Department of Education teacher nominee
Kerrie Moss Department of Education nominee (until April 2009)
Bob Phillips Department of Education nominee (from April 2009)
Tony Freeman Association of Independent Schools Tasmania nominee
Lillian Smith Australian Education Union nominee
Adrian Zolati Independent Education Union Tasmania nominee
Barry McFarlane Tasmanian Independent School Teachers Association nominee
John Williamson University of Tasmania nominee EMBERS
M Lisa Gillard Tasmanian State School Parents and Friends Incorporated nominee
OARD
B
Poster by: Melinda McCullock, Newstead College Winner of the TRB Prize World Teachers Day Competition (Young Archies Awards 2008)
Annual Report 1 July 2008 – 31 December 2009 4 Teachers Registration Board of Tasmania TEACHERS REGISTRATION BOARD OFFICE STAFF STAFFING ALLOCATION
TRB OFFICE STAFF There were a number of changes to Board These positions will be reviewed in 2010 to office personnel and the office staff determine whether the roles should structure during the reporting period. become part of the Board’s permanent establishment. It is anticipated that the Permanent staffing allocation: increased establishment will reduce the need for casual staff. Manager/CEO* 1 FTE The operations of the Teachers Manager, Registration & 1 FTE Registration Board office are funded by Administration revenue raised by the Board through TAFF registration and other fees. Corporate S Manager, Professional Standards 1 FTE & Registration from Jan 09 support is provided by the Department of Education (Corporate Services Group). Clerk 1 FTE This includes the provision of Financial and FFICE Accounts Management, Human Resources
O * This position was reclassified in 2008 services and limited Information Technology following a classification review. support. The Board pays an annual fee for this service provision. During busy processing times staff levels are OARD increased on a casual or fixed term basis. The Board also contracts Service Tasmania B to provide a range of services to applicants and registrants, including the capacity to Review of Staff Structure lodge and pay for: In the latter half of 2009 the Board applications for registration; undertook a review of the office staff Limited Authorities to Teach; and, structure and identified the need for the maintenance and renewals of following positions: registration.
EGISTRATION
R Clerk (Budget & Accounts)* 0.5 FTE Project Officer, IT Support & 0.6 FTE Communications*
Project Officer, Marketing & - Strategic Planning EACHERS
T * The first two positions were created and filled by fixed term appointments. The Project Officer, Marketing and Strategic Planning position was not filled in the reporting period.
Annual Report 1 July 2008 – 31 December 2009 5 Teachers Registration Board of Tasmania TEACHERS REGISTRATION ACT 2000 REVIEW OF THE ACT
Over the last 5 years the Teachers The Bill was then presented to the Registration Act 2000 has been under review Legislative Council on 27 October 2009 and with key stakeholders having many was passed on the 19 November 2009. The opportunities to comment on a series of Bill was given Royal Assent on 11 proposed amendments. During the December 2009 with a proclamation date reporting period work focussed on refining of 1 January 2010. proposals in preparation for submission to the Minister and then to Cabinet in the The Amendment Bill passed through latter half of 2008. Stakeholders continued Parliament without amendment and was to be involved during the drafting process supported by all political parties. and in late 2009 the amendments were prepared for Parliament. The amendments contained within the Bill will change the length of the registration cycle and will allow the Board to place THE TEACHERS REGISTRATION ACT conditions on registration. However, the AMENDMENT BILL 2009 provisions of the original Act remained in
2000 force until 31 December 2009. The Teachers Registration Act Amendment
CT Bill was introduced to Parliament by the
A Hon David Bartlett MHA, Premier and Minister for Education and Skills, on 13 October 2009. The Bill was passed by the House of Assembly on 27 October 2009.
EGISTRATION R EACHERS T
Annual Report 1 July 2008 – 31 December 2009 6 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES FUNCTIONS AND POWERS OF THE TEACHERS REGISTRATION BOARD
During the reporting period the Board had the following functions and powers:
General functions: Powers of the Board To register persons under the The Board may: Teachers Registration Act 2000.
OARD Produce any materials necessary to
B To keep registration under review perform its functions. and make reports and Enter into an agreement with any recommendations to the Minister on person or body to sell any materials the matter. it provides. To undertake relevant reviews and Direct and control persons appointed research projects. to assist the Board in the To promote the teaching profession. performance of its functions. To develop and improve professional Do anything necessary or convenient EGISTRATION teaching standards. to perform its functions. R To develop and maintain a code of professional ethics for the teaching These functions and powers, along with profession. other functions inherent within the Act, To make recommendations to the governed all Board business and activities Minister with respect to special from 1 July 2008 to 31 December 2009.
EACHERS projects and the funding required to T undertake those projects and the appointment of persons necessary to undertake or assist in the undertaking of those projects.
OWERS OF THE P UNCTIONS AND UNCTIONS F
Annual Report 1 July 2008 – 31 December 2009 7 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES MEETINGS OF THE BOARD
During the reporting period the Board met on the following occasions:
2008 28 July Catholic Education Office (CEO), Hobart 28 August TRB Office 30 September CEO, Hobart 29 October CEO, Hobart 28 November Hobart 12 December CEO, Hobart
2009 20 January Catholic Education Office (CEO), Hobart
3 February CEO, Hobart 25 February CEO, Hobart
OARD 3 March CEO, Hobart B 26 March CEO, Hobart 30 April CEO, Hobart 28 May CEO, Hobart 1 July Teacher Learning Centre (TLC), Rokeby 28 July Launceston 27 August CEO, Hobart 29 September Tasmanian Cricket Centre, Bellerive EETINGS OF THE 28 October Launceston M 25 November CEO, Hobart 14 December TRB Office
Annual Report 1 July 2008 – 31 December 2009 8 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES STRATEGIC PLAN
ACHIEVEMENTS AGAINST THE STRATEGIC PLAN As detailed in previous Annual Reports, the Throughout the reporting period (July 2008 Board developed and adopted its Teachers to December 2009) the Board achieved Registration Board Strategic Plan 2005 – 2007. many of the Priority Actions contained This plan was reviewed in March 2006 and within the Strategic Plan. A number of the in September 2007. The Board did not Priority Actions, as indicated below, were undertake a further review of the Strategic deferred until 2010/2011. Plan during 2008 as the identified Goals and Priority Actions were still relevant.
Goal 1: A Registered Teaching Profession 1.1 Development of the 2008+ ‘Provisional Registration’ to ‘Registration’ process. 1.2 Development of the 2008+ ‘Renewal of Registration’ process.
1.3 Completion of the processes for maintenance of registration for 2007, 2008 and 2009.
LAN 1.4 Monitoring of the TRB’s policies and their implementation. P 1.5 Implementation of the amendments to the Teachers Registration Act 2000. 1.6 Ongoing monitoring of the Teachers Registration Act 2000. 1.7 Development of enforcement and compliance processes, including prosecution, based on amendments to the Act.
TRATEGIC 1.8 Monitoring of the enforcement and compliance processes, including prosecution. S 1.9 Development of inquiry and disciplinary processes, based on amendments to the Act. 1.10 Monitoring of the inquiry and disciplinary processes. 1.11 Conduct of the annual 1 July Census Returns and analysis for compliance in 2007, 2008 and 2009. 1.12 Preparation of the TRB’s Annual reports for 2007.
Note: Priority Action 1.2 was deferred to 2010/2011. Priority Actions 1.5, 1.7, & 1.9 dealt with implementation of the amendments to the Act and, as such, were deferred to 2010/2011.
Annual Report 1 July 2008 – 31 December 2009 9 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES STRATEGIC PLAN continued
Goal 2: A Highly Skilled Teaching Profession 2.1 Implementation of the approval/accreditation processes for pre-service teacher education programs at the local level. 2.2 Monitoring of the Board’s approval/accreditation processes. 2.3 Maintain work with the Australasian Teacher Regulatory Authorities and other teacher registration and accreditation authorities about pre-service teacher education programs and the approval/accreditation processes. 2.4 See 1.1: Implementation of the ‘provisional registration’ to ‘registration’ process, using the Tasmanian Professional Teaching Standards Framework for 2008+. 2.5 Implementation of ‘Renewal of Registration’ processes. 2.6 Monitoring and review of the Tasmanian Professional Teaching Standards Framework, including its implementation and usage.
Note: Priority Actions 2.2 & 2.5 were deferred to 2010/2011.
LAN
P
Goal 3: A Highly Respected Teaching Profession 3.1 Monitor the TRB’s Code of Professional Ethics for the Teaching Profession including its relationship with employers’ Codes of Conduct.
TRATEGIC 3.2 Development of a set of promotion opportunities, activities and events, including some S based on World Teachers Day in 2007, 2008 & 2009. 3.3 Hold celebratory events for teachers granted (full) registration during 2008+. 3.4 Development of a communications and marketing strategy.
Note: Priority Action 3.4 - preliminary work was started on this in late 2009. Full implementation was deferred to 2010/2011.
Annual Report 1 July 2008 – 31 December 2009 10 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES STRATEGIC PLAN continued
Goal 4: An Informed and Engaged Teaching Profession 4.1 Maintain development of the TRB website as a useful, reliable and up-to date information resource. 4.2 Maintain development of email to regularly communicate with registrants 4.3 Maintain a network of TRB School—based representatives. 4.4 Promote the use of the Tasmanian Professional Teaching Standards. 4.5 Providing information to teachers on professional learning opportunities. 4.6 Consideration of Board provided professional learning. 4.7 Consideration of Board published newsletters and other publications. 4.8 Consideration of an annual program of visits by TRB members and staff to teachers and stakeholders.
4.9 Continued collaboration with ATRA and other teacher registration and accreditation authorities.
LAN 4.10 Hold celebratory events to recognise registrants’ achievements. P
Note: Priority Actions 4.3 – 4.8 comprised a range of marketing and communication strategies and limited progress was achieved in relation to these Priority Actions. Full implementation was deferred to 2010/2011.
TRATEGIC
S In the second half of 2009 the Board decided to refer the next review of the Strategic Plan to the fourth Board which will take up office in April 2010.
Artwork by Bryn Scarfe, Prep A Class Huonville Primary School Winner of the
World Teachers Day 2007 Student Poster Competition
Annual Report 1 July 2008 – 31 December 2009 11 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
To teach in a Tasmanian school, a person must: a) be registered: or b) be granted provisional registration: or
c) be granted a limited authority; or
d) be under the direct supervisio n of a registered teacher. The Teachers Registration Act 2000 - Part 3, Section 11(1)
A SNAPSHOT OF THE REGISTER
Provisional Full Totals Registration Registration
Jul 2008 1539 8173 9712
ASMANIA Jul 2009 1815 8065 9880 T Dec 2009 1799 8154 9953
Table 1: Reg ister Totals
EACHERS IN T Over the course of each school year the number of teachers listed on the Register fluctuates. No. of individuals No. of individuals At the end of each year a number of with one or more with one or more registrants let their registration lapse. LATs1 2008 LATs 2009 Some of these reapply for registration during the following year. EGISTERING 298 288
R At the start of each year the Board receives new applications from recent Table 2: No. of Individuals with graduates and other people wishing to One or More LAT teach in Tasmania for the first time. In the reporting period no applicants were New applications are also received formally refused registration due to throughout the year. inadequate qualifications, however it should
In the latter half of each year the Board be noted that preliminary discussions with receives limited authority to teach (LAT) potential applicants regarding their eligibility requests on behalf of final year pre-service for registration usually lead to them electing teacher education students to enable for their application not to proceed. them to undertake relief teaching and
short term teaching positions before final 1 LATs is the colloquial term for the plural - Limited graduation Authorities to Teach.
Annual Report 1 July 2008 – 31 December 2009 12 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
DEMOGRAPHIC PROFILE OF TASMANIAN REGISTRANTS Of the 9880 teachers on the Register in July 2009, 72% were female. In July 2009 around 54% of all registrants were aged between 45 and 64 years. Approximately 43% were 44 years or younger. Over 70% of those with Provisional Registration were 44 years or These percentages are consistent for female younger. registrants, while around 56% of male The average age of females was 45.5 registrants fell into the older age group and years.
41% into the younger. The average age of males was 46.3
years.
Provisional Registration
ASMANIA
T (Full) Registration
EACHERS IN T
Number of Registrants Registrants Number of
Age Range of Registrants
EGISTERING Table 3: Age of Registrants by Category of Registration as at July 2009
R
Region No.
Over 85% of registrants were born Africa 53 in Australia. Asia Pacific (excluding Australia) 256
Over 97% of our registrants reside in Australia 8632 Tasmania. Europe 397 Subcontinent & the Middle East 118 The Americas 497 Total 9953
Table 4: Region of Birth - Dec 2009 Registrants
Annual Report 1 July 2008 – 31 December 2009 13 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
REGISTRATION REQUIREMENTS
To be registered as a teacher in Tasmania, Qualification No. applicants must satisfy the Board that they are: Bachelor of Education 4554 (i) appropriately qualified; Diploma of Education 1536 (ii) of good character; and Bachelor of Teaching 1001 (iii) competent. Diploma of Teaching 719 Bachelor of Human Movement 341 Recognised Teacher Education Qualifications Graduate Diploma in Education 260
The Board recognises the following Bachelor of Education (Honours) 204 completed degrees for the purposes of Certificate of Teaching 189 teacher registration: Other 1149 Four-year undergraduate pre-service Total 9953 teacher education courses ASMANIA considered suitable for Tasmanian Table 6: Most Common Qualifications T schools. for December 2009 Registrants
Two-year postgraduate pre-service teacher education courses considered suitable for Tasmanian schools, combined with the Good Character equivalent of a 3 year undergraduate The Teachers Registration Act 2000 requires degree. applicants to satisfy the Board that they are EACHERS IN One-year postgraduate pre-service of good character. A core part of this T teacher education courses process is consideration of the National considered suitable for Tasmanian Criminal History Record of Conviction schools, combined with the (RoC) checks provided by Tasmania Police. equivalent of a 3 year undergraduate degree. Of all the RoCs received in relation to new applicants during the reporting period four were referred to the Board. Three of these EGISTERING Course applicants were granted registration (or a
R Length Female Male Totals Limited Authority); one matter resulted in 1 Year 1378 776 2154 the applicant appearing before the Board 2 Years 919 407 1326 before the decision to approve the application was made. One applicant 3 Years 738 187 925 withdrew the application before a formal 4 Years 3946 1324 5270 determination was made. Other 139 139 278 Further details on disciplinary matters can Totals 7120 2833 9953 be found on page 20 of this report.
Table 5: Length of Pre-Service Teacher Course by Gender for December 2009 Registrants
Annual Report 1 July 2008 – 31 December 2009 14 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
REGISTRATION CATEGORIES Provisional Registration There are two main categories of Provisional Registration is granted with registration in Tasmania: conditions, the most common one of which is to successfully complete one full-time (a) provisional registration; and equivalent year of teaching in Tasmania and (b) (full) registration. demonstrate teaching competence to the Board. The category of registration is determined by the Board in light of an applicant’s Of the 926 registrations granted for new qualifications and teaching experience. applicants in the period July 08 – June 09, 75% were awarded provisional registration.
Provisional Full
Registration Registration Total New Registrations (Jul 08 – Jun 09) 571 10 581
ASMANIA New Registrations (Jul 09 – Dec 09) 238 2 240 T Mutual Recognition (Jul 08 – Jun 09) 38 114 152 Mutual Recognition (Jul 09 – Dec 09) 17 47 64 Reapplications (Jul 08 – Jun 09) 70 123 193 Reapplications (Jul 09 – Dec 09) 17 22 39 Total 951 318 1269 EACHERS IN
T Table 7: Categories of New Registrants Jul 08 – Jun 09 & Jul 09 – Dec 09
MOVING FROM PROVISIONAL REGISTRATION TO (FULL) REGISTRATION In 2006-07 a new process was developed The number of registrants who moved from for registrants to move from Provisional to provisional to full registration during the total
EGISTERING (Full) Registration. 2008 saw the first year reporting period represents around 6% of those R where registrants moving from Provisional who held provisional registration status during to (Full) Registration were required to that time. demonstrate evidence of teaching competence against the Tasmanian Professional Teaching Standards Framework. Date No. of Registrants The full implementation of this process July 2008 – June 2009 49 continued in 2009 with the Manager, Professional Standards and Registration July 2009 – December 2009 50 holding over 28 teacher information Total 99 sessions during the year. In total 296
teachers and 40 principals attended the Table 8: Change of Category: Provisional sessions. to (Full) Registration
Annual Report 1 July 2008 – 31 December 2009 15 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
MOVING FROM PROVISIONAL REGISTRATION TO (FULL) REGISTRATION RENEWAL OF REGISTRATION (continued) Feedback from each of the sessions was (Full) Registration overwhelmingly positive. The Manager, Teachers with (full) registration are Professional Standards and Registration, required to renew their registration at the provided individual support and direction end of each 3 year cycle. The renewal for schools who requested assistance with process requires registrants to provide their first assessments and this helped to evidence to the Board of their: build on-going capacity within the schools. (a) ongoing competence or engagement
A total of 19 audits of school-based in professional learning; and processes and individual assessments were (b) good character. conducted across the three sectors – Government, Catholic and Independent in The Board may choose not to renew a 2009. The audits enabled the provision of registrant’s registration if it is not satisfied
ASMANIA feedback to schools and the Teachers that the registrant is competent and/or of
T Registration Board about the success of the good character. process and the level of state-wide consistency. The vast majority of the audits demonstrated that schools followed the Provisional Registration change of category process in a rigorous Teachers with provisional registration will and thorough manner. either:
The audits also revealed the power of the (a) apply to the Board through the EACHERS IN change of category process to move
T process for improving the quality of individual teaching. Teachers’ reflections to (full) registration; or clearly indicated that the process had (b) continue to hold provisional assisted them in their own professional registration until the end of their 3 growth and that they had appreciated the year cycle. opportunity to benefit from professional feedback from their colleagues. Provisional registrants may ask the Board for a one year extension at the end of their EGISTERING
R three year cycle. If, by the end of this ‘Roger, Elizabeth and Ros have been extension, they have not gained (full) very inspirational with their insights registration, their cycle of registration ends and experience in this area of teaching and they must then apply for registration and I am so grateful for their again. constructive feedback which has helped and guided me in creating a positive classroom and (hopefully) experiences for all students.’ BN
Comment from Teacher Undertaking the Provisional to (Full) Registration process.
Annual Report 1 July 2008 – 31 December 2009 16 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
LIMITED AUTHORITIES TO TEACH Generic Relief LATs A Limited Authority to Teach (LAT) can In the latter half of each year the Board enable a person who is not a qualified receives LAT requests on behalf of final teacher to be employed to teach. An year pre-service teacher education students employer can apply for a LAT for an to enable them to undertake relief teaching individual whom the employer believes has and short-term teaching positions before the necessary skills to undertake a teaching final graduation. The relief LATs for the role. education students are known as Generic Relief LATs and reflect a large percentage of The Board will only grant a LAT if the the LATs for each year. employer can show that there are no
suitable registered teachers available to The number of people who were granted undertake the role. LAT applicants also one or more LATs has decreased slightly; have to satisfy the Board that they are of (298 in 2008 and 288 in 2009). The Good Character. A LAT will only be number of actual LATs granted has also granted for a specific role and for a specific decreased (481 in 2008 and 441 in 2009).
ASMANIA period of time.
T An individual may have numerous LATs 2008 2009 Total throughout a year. This can be as a result of taking on multiple roles within a school Generic Relief 120 130 250 and/or across schools or having a number of short-term positions across the school Relief 11 17 28 year. Music 85 71 156 In 2008 one individual held 9 LATs; these EACHERS IN Maths & Science 34 14 48
T comprised a mixture of relief roles and Technology 23 26 49 specific subject area roles in a number of different schools across the year. Most VET 24 29 53 individuals hold either 1 or 2 LATs in any given year. Health/Phys Ed. 36 15 51
Languages 9 19 28 Sector 2008 2009 Total
EGISTERING Others 139 120 259 K - 6 98 77 175 R Total 481 441 922 K - 10 26 13 39
K - 12 166 169 335 Table 9: LATs Granted Per Calendar Year by Common Learning Area 7 - 12 177 178 355
Unknown 14 4 18
Many LATs are granted for specialist skills Total 481 441 922 areas. Many of the Music LATs are for
Instrumental Musicians. Table 10: LATs Granted Per Calendar Year by School Sector
Annual Report 1 July 2008 – 31 December 2009 17 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
MUTUAL RECOGNITION STUDENT GOOD CHARACTER CHECKS The Board has formal mutual recognition The Board continued its fee-for-service arrangements with all State jurisdictions, arrangements with the Education Faculty of (except NSW), and with New Zealand. the University of Tasmania, providing Good While no formal Mutual Recognition Character Clearances for all pre-service arrangements exist with NSW, eligible teacher education students to enable them applicants who have full accreditation from to complete the professional experience the NSW Institute of Teachers are granted component of their course. full registration in Tasmania. This process sees the Board receiving and Applications for registration under Mutual reviewing the Record of Convictions for all
Recognition comprised around 16.5% of all students enrolled in pre-service teacher new applications granted from July 08 – education courses. All students must satisfy June 09. the Board that they are of Good Character before being granted a Good Character In the same reporting period, a total of 152 Clearance.
ASMANIA applicants received Mutual Recognition.
T 75% of these applicants were granted (full) registration. No. of Student Good No. of Student Good Character Checks Character Checks Queensland supplied the largest number of Processed 2008 Processed 2009 Mutual Recognition applicants during the reporting period, followed by Victoria and Western Australia. 476 454
EACHERS IN T Jul 08 – Jul 09 - Jurisdiction Jun 09 Dec 09 Total New Zealand 5 1 6 GENERAL NT 14 6 20 The Board continued its fee-for-service QLD 46 26 72 arrangements with Service Tasmania so that teachers are able to pay their registration EGISTERING SA 16 1 17 fees and send their applications to the R VIC 37 15 52 Board by the Service Tasmania shops. This is a valued service and one well-utilised by WA 34 14 48 registrants and applicants alike. NSW. 1 1 In addition, the Board also provided BPAY Total 152 64 216 facilities for registrants to make their annual maintenance or renewal payments. Table 11: Mutual Recognition Applicants by Jurisdiction
Annual Report 1 July 2008 – 31 December 2009 18 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
SUPPORTING TASMANIAN TEACHERS DEVELOPING AND IMPROVING TEACHER Throughout the reporting period the Board STANDARDS continued to support Tasmanian teachers The Board has continued to be the through the online publication of Research custodian of the Tasmanian Professional Digests, promotion activities for World Teaching Standards Framework, working Teachers’ Day and other initiatives to with stakeholders and registrants to embed promote the teaching profession such as an the Framework into teaching practice. The ad campaign playing in Village Cinemas. Framework continues to be well-received and it aligns with the standards documents in use in other jurisdictions. To this end, the Board continues to be engaged in the
work to develop a national standards Framework. The Board has also worked with the University of Tasmania to support the use of Dimension 1: Graduate Standards as the foundation for the University’s pre-
ASMANIA service teacher education courses.
T Newspaper Advertisement 2008
The implementation of the provisional registration to ‘full’ registration process provided a very powerful vehicle for offering support to beginning teachers. The Board has identified the provision of EACHERS IN
T support for teachers as one of its key priority areas for 2010 and beyond.
APPROVING TEACHER EDUCATION COURSES During 2009 the Board worked with key
EGISTERING stakeholders to develop a draft approval
R process for pre-service teacher education courses. This process had its origins in 2007 when the Board hosted a round table for stakeholders and produced a discussion paper and draft guidelines for comment. A second stakeholder workshop was held in September 2009 and agreement was Excerpt from the Tasmanian Teachers reached to trial the draft approval process Professional Standards Framework – to approve a suite of new pre-service Dimension 1 Graduate Standards teacher courses that had been developed by the University of Tasmania. An Approval Committee was established and work began in December 2009. The approval process was still underway at the end of the reporting period.
Annual Report 1 July 2008 – 31 December 2009 19 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
AUSTRALASIAN TEACHER REGULATORY AUTHORITIES
The Board continued to be an active The outcomes of these matters are listed in associate member of the Australasian the table below. Teacher Regulatory Authorities Inc., (ATRA). ATRA facilitates national Registration Granted 5 collaboration through exchange of information and discussion of shared issues, Registration Maintained 17 with a view to ensuring consistent approaches to teacher registration and Registration Not Renewed 1 associated issues. Board Office staff
participate as part of the ATRA Officers Registration Allowed to Lapse 2 network and access support and expertise in a range of areas such as assessing Registration Formally Suspended 1* qualifications, the management and conduct of inquiries and the development and Application Withdrawn 2
ASMANIA implementation of teaching standards.
T During the reporting period ATRA also Matter Held Over Pending Outcome 2 coordinated and facilitated discussions on of Police Charge processing registrations under mutual recognition legislation and the publication of LAT Granted 1 a national professional journal for registered teachers. Appeals or Reviews 0
EACHERS IN Table 11: Outcomes of Matters
T Brought Before the Board
DISCIPLINARY MATTERS AND APPEALS * One individual had their registration During the reporting period 31 matters were suspended from 29 October 2008 – 31 brought before the Board. Of these 8 were in December 2008. relation to new applicants - 7 applications for registration and 1 for a limited authority to teach, 23 matters involved current registrants –
EGISTERING 1of these was a registrant applying to change
R the category of registration.
Within the reporting period the Board held 3 formal inquiries. A further 3 people were invited to appear before the Board.
Of the matters brought before the Board: 4 involved issues of teaching competence, 21 involved issues of conduct, 7 involved charges and/or convictions laid by Tasmania Police, 4 were the result of complaints lodged with the Board.
Annual Report 1 July 2008 – 31 December 2009 20 Teachers Registration Board of Tasmania BOARD BUSINESS AND ACTIVITIES REGISTERING TEACHERS IN TASMANIA
ASMANIA T
EACHERS IN T
EGISTERING
R
Images from the 2009 Village Cinema Advertisement
Annual Report 1 July 2008 – 31 December 2009 21 Teachers Registration Board of Tasmania TEACHERS REGISTRATION BOARD ANNUAL REPORT 1 JULY 2008 – 31 DECEMBER 2009
EPORT R NNUAL A OARD B EGISTRATION R EACHERS T
Annual Report 1 July 2008 – 31 December 2009 22 Teachers Registration Board of Tasmania CODE OF PROFESSIONAL ETHICS
THICS E ROFESSIONAL P ODE OF C
Annual Report 1 July 2008 – 31 December 2009 23 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
The following pages contain the Financial Statement for the year ending 30 June 2009. The page numbering system used in follow pages comes from the numbers in the Financial Statement.
2009 UNE J NDING E EAR Y TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 24 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
2009 UNE
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TEACHERS REGISTRATION BOARD NDING
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TATEMENTS FOR THE
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Annual Report 1 July 2008 – 31 December 2009 1 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
TABLE OF CONTENTS
Certification of Financial Statements ...... 3
Income Statement for the year ended 30 June 2009 ...... 4
2009 Balance Sheet as at 30 June 2009 ...... 5
Cash Flow Statement for the year ended 30 June 2009 ...... 6 UNE J Statement of Recognised Income and Expense for the year ended 30 June 2009 ...... 7
Notes to and forming part of the Financial Statements for the year ended 30 June 2009 ...... 8
Audit Report ...... NDING 25
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TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 2 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Statement of Certification
2009 The accompanying financial statements of the Teachers Registration Board are in agreement with the relevant accounts and records and have been prepared in compliance with Treasurer’s UNE
J Instructions issued under the provisions of the Financial Management and Audit Act 1990 to present fairly the financial transactions for the year ended 30 June 2009 and the financial position as at 30 June 2009.
At the date of signing, I am not aware of any circumstances which would render the particulars NDING included in the financial statements misleading or inaccurate. E
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Greg Suitor CHAIRPERSON
Date: 27 Aug 2009
TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 3 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
TEACHERS REGISTRATION BOARD Income Statement for the year ended 30 June 2009
2009 2008 Actual Actual Notes $ $ Revenue and other income
2009 Teachers Registration Fees 1.7(d), 3.1 815 205 853 087 Interest 1.7(g), 3.2 100 955 103 499 Total revenue and other income 916 160 956 586
UNE
J Expenses Employee benefits 1.8(a), 4.1 562 848 415 485 Depreciation 1.8(b), 4.2 7 621 6 549 Supplies and consumables 1.8(f), 4.3 279 405 328 522 Other Expenses 1.8(f), 4.4 39 952 32 014
NDING Total expenses 889 826 782 570
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Net operating surplus/(deficit) 26 334 174 016
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This Income Statement should be read in conjunction with the accompanying notes.
TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 4 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
TEACHERS REGISTRATION BOARD Balance Sheet as at 30 June 2009
2009 2008 Actual Actual Notes $ $ Assets
2009 Financial assets Cash and deposits 1.9(a), 5.1 1 725 453 1 670 831 Tax Asset 1.9(f), 5.2 1 693 1 693 Prepayments 1.9(f), 5.2 3 375 …. UNE
J Non-financial assets Plant and equipment 1.9(c), 5.3 30 365 31 239 Total assets 1 760 886 1 703 763
Liabilities Payables 1.10(a), 6.1 9 896 11 643 NDING
E Employee benefits 1.10(d), 6.2 148 945 103 117 Revenue received in advance 1.10(g), 6.3 286 394 300 027 Other liabilities 1.10(g), 6.3 2 473 2 132 Total liabilities 447 708 416 919 EAR
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Net assets 1 313 178 1 286 844
Equity Accumulated funds 1 313 178 1 286 844 Total equity 8.1 1 313 178 1 286 844
This Balance Sheet should be read in conjunction with the accompanying notes.
TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 5 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
TEACHERS REGISTRATION BOARD Cash Flow Statement for the year ended 30 June 2009
Notes 2009 2008 Actual Actual $ $
2009 Cash flows from operating activities Cash inflows Teachers Registration Fees 801 572 959 222 Interest received 100 955 103 499 UNE
J GST Inflow 31 653 32 427 Total cash inflows 934 180 1 095 148
Cash outflows Employee entitlements 548 308 434 896
NDING GST payments 31 584 32 427
E Other cash payments 292 919 324 272 Total cash outflows 872 810 791 595
EAR Net cash from/(used by) operating activities 9.2 61 369 303 553
Y Cash flows from investing activities Cash outflows Non-financial assets acquisitions 6 747 …. Total cash outflows 6 747 ….
Net cash from/(used by) investing activities (6 747) ….
Net increase/(decrease) in cash held 54 622 303 553 Cash and deposits at the beginning of the reporting period 1 670 831 1 367 278 Cash and deposits at the end of the reporting period 1 725 453 1 670 831
TATEMENTS FOR THE
S This Cash Flow Statement should be read in conjunction with the accompanying notes.
INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 6 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
TEACHERS REGISTRATION BOARD Statement of Recognised Income and Expense for the year ended 30 June 2009
2009 2008 Actual Actual $ $
Income and expenses recognised directly in equity
2009 Valuation adjustments recognised directly in equity …. 24 640 Net income recognised directly in equity
Net surplus/(deficit) for the financial year 26 334 174 016 UNE
J Total recognised income and expense for the financial year 26 334 198 656
This Statement of Recognised Income and Expense should be read in conjunction with the accompanying notes. NDING E
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Annual Report 1 July 2008 – 31 December 2009 7 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Teachers Registration Board Notes to and forming part of the financial statements for the year ended 30 June 2009
Note Description Page No. 1 Significant Accounting Policies 1.1 Objectives and Funding 9 1.2 Basis of Accounting 9 1.3 Reporting Entity 9 1.4 Functional and Presentation Currency 9 1.5 Fair Presentation 9 2009 1.6 Changes in Accounting Policies 9 1.7 Income 10 1.8 Expenses 10
UNE 1.9 Assets 11 J 1.10 Liabilities 11 1.11 Leases 12 1.12 Judgements and Assumptions 12 1.13 Comparative Figures 12 1.14 Rounding 13
NDING 1.15 Taxation 13 1.16 Goods and Services Tax 13 E
2 Events Occurring After Balance Date 14
EAR 3 Income Y 3.1 Fees 15 3.2 Other Revenues 15
4 Expenses 4.1 Employee Benefits 16 4.2 Depreciation and Amortisation 16 4.3 Supplies and Consumables 16 4.4 Other Expenses 16
5 Assets 5.1 Cash and Deposits 17 5.2 Other Assets 17 5.3 Property, Plant and Equipment 17
6 Liabilities 6.1 Payables 18
TATEMENTS FOR THE 6.2 Employee Benefits 18
S 6.3 Other Liabilities 18
7 Commitments and Contingencies 7.1 Schedule of Commitments 19 7.2 Contingent Assets and Liabilities 19
8 Equity and Movements in Equity 8.1 Reconciliation of Equity 20 INANCIAL F 9 Cash Flow Reconciliation 9.1 Cash and Cash Equivalents 21 9.2 Reconciliation of Operating Surplus to Net Cash from Operating Activities 21
10 Financial instruments 10.1 Risk Exposures 22 10.2 Reclassification of Financial Assets 23 10.3 Net Fair Value of Financial Assets and Liabilities 24
Annual Report 1 July 2008 – 31 December 2009 8 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 1: Significant Accounting Policies 1.4 Functional and Presentation Currency The financial statements are presented in Australian 1.1 Objectives and Funding dollars, which is the Board’s functional currency. The Teachers Registration Board has been established to ensure that all children in Tasmanian 1.5 Fair Presentation schools are taught by skilled and qualified teachers, The statements have been prepared in accordance who are of good character. with Australian Accounting Standards.
As well as registering teachers, the Board promotes No departures from Australian Accounting Standards
2009 the teaching profession; takes action to improve have been made in the preparation of these financial professional teaching standards; undertakes relevant statements. reviews and research projects; and develops and maintains a code of professional ethics for the 1.6 Changes in Accounting Policies UNE
J teaching profession. (a) Impact of new Accounting Standards In the current year, the Teachers Registration Board The Teachers Registration Board is funded through has adopted all of the new and revised Standards and teacher registration fees. This financial report interpretations issued by the Australian Accounting encompasses all funds through which the Teachers Standards Board (AASB) that are relevant to its operations and effective for the current annual NDING Registration Board controls resources to carry on its reporting period. These include: E functions.
1.2 Basis of Accounting AASB 2008-10 Amendments to Australian Accounting Standards: Reclassification of Financial EAR The financial statements are a general purpose Instruments permits the reclassification of Y financial report and have been prepared in accordance with: certain non-derivative financial assets. The Teachers Registration Board does not intend Australian Accounting Standards issued by the on reclassifying its financial assets in the Australian Accounting Standards Board; and current period, accordingly there will be no the Treasurer’s Instructions issued under the financial impact. provisions of the Financial Management and Audit AASB 2007-9 Amendments to Australian Act 1990. Accounting Standards arising from the Review of
AASs 27, 29 and 31 – The primary focus of this The financial statements were signed by the Standard has been on relocating, where chairperson of the Teachers Registration Board on 27 August 2009. necessary, the requirements in AASs 27, 29 and 31, substantively unamended (with some Compliance with the Australian Accounting Standards exceptions), into topic-based Standards. The (AASs) may not result in compliance with Standard will not have a material financial impact on the Financial Statements.
TATEMENTS FOR THE International Financial Reporting Standards (IFRS) as
S the AASs include requirements and options available AASB Interpretation 14 AASB 119 the Limit on to not-for-profit organisations that are inconsistent a Defined Benefit Asset, Minimum Funding with IFRS. The Teachers Registration Board is Requirements and their Interaction - The considered to be not-for-profit and has adopted interpretation clarifies when refunds or some accounting policies under the AAS that do not reductions in future contributions in relation comply with IFRS. to defined benefit assets should be regarded as
The financial statements have been prepared on an available and provides guidance on the impact INANCIAL accrual basis and, except where stated, are in of minimum funding requirements on such F accordance with the historical cost convention. assets. It also gives guidance on when a MFR might give rise to a liability. The Interpretation 1.3 Reporting Entity will not have a material financial impact on the Financial Statements. The financial statements include all the controlled activities by the Teachers Registration Board. The (c) Voluntary changes in accounting policy Teachers Registration Board is supported by the The Teachers Registration Board’s has not adopted Department of Education, transactions reported here any new accounting policies, are also consolidated within the Department’s financial statements.
Annual Report 1 July 2008 – 31 December 2009 9 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
1.7 Income Revenue from other sources is recognised as revenue Income is recognised in the Income Statement when when the Teachers Registration Board obtains an increase in future economic benefits related to an control over the assets comprising the contributions. increase in an asset or a decrease in a liability has Control is normally obtained upon their receipt. arisen that can be measured reliably. 1.8 Expenses a) Revenue from Government Expenses are recognised in the Income Statement The Teachers Registration Board does not currently when a decrease in future economic benefits related receive any appropriation revenue from the to a decrease in asset or an increase of a liability has Government.
2009 arisen that can be measured reliably.
b) Grants a) Employee benefits Grants payable by the Australian Government are Employee entitlements include entitlements to wages UNE recognised as revenue when the Teachers J and salaries, annual leave, sick leave, long service Registration Board gains control of the underlying leave, superannuation and other post-employment assets. Where grants are reciprocal, revenue is benefits. recognised as performance occurs under the grant. Non-reciprocal grants recognised as revenue when b) Depreciation and Amortisation the grant is received or receivable. Conditional All non-current assets having a limited useful life are NDING grants may be reciprocal or non-reciprocal depending systematically depreciated over their useful lives in a E on the terms of the grant. There are no such grants manner which reflects the consumption of their received. service potential. Land, being an asset with an unlimited useful life, is not depreciated. Heritage EAR c) Sales of Goods and Services assets are also not depreciated as their value does Y Amounts earned in exchange for the provision of not diminish. goods are recognised when the good is provided and title has passed. Revenue from the provision of Depreciation is provided for on a straight-line basis, services is recognised when the service has been using rates which are reviewed annually. The major provided. There are no such grants received. depreciation period is:
d) Fees Plant and equipment 3 – 30 years Revenue from fees is recognised in the period to which it relates. c) Grants and Subsidies Grants are recognised to the extent that: e) Gain (Loss) from the Sale of Non-Financial Assets o the services required to be performed by the Income from the sale of non-financial assets is grantee have been performed; or recognised when control of the asset has passed to o the grant eligibility criteria have been satisfied. the buyer. A liability is recorded when the Teachers Registration
TATEMENTS FOR THE f) Resources Received Free of Charge Board has a binding agreement to make grants but S Services received free of charge by the Teachers services have not been performed or criteria satisfied. Registration Board, are recognised as income when a Where grant monies are paid in advance of fair value can be reliably determined and at the time performance or eligibility, a prepayment is the services would have been purchased if they had recognised. not been donated. Use of those resources is recognised as an expense. d) Borrowing costs Contributions of assets at no cost of acquisition or INANCIAL All borrowing costs are expensed as incurred using
F for nominal consideration are recognised at their fair value when the asset qualifies for recognition, unless the effective interest method. received from another government agency as a Borrowing costs include: consequence of restructuring of administrative interest on bank overdrafts and short term arrangements, where they are recognised as and long term borrowings; contributions by owners directly within equity. In unwinding of discounting of provisions; these circumstances, book values from the transferor agency have been used. amortisation of discounts or premiums related to borrowings; g) Other Revenue
Annual Report 1 July 2008 – 31 December 2009 10 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
amortisation of ancillary costs incurred in connection with the arrangement of d) Intangibles borrowings; and An intangible asset is recognised where: it is probable that an expected future benefit finance lease charges. attributable to the asset will flow to the Teachers Registration Board; and e) Resources Provided Free of Charge the cost of the asset can be reliably measured Services provided free of charge by the Teachers Registration Board, to another entity, are recognised Intangible assets held by the Teachers Registration Board are valued at fair value less any subsequent
2009 as an expense when fair value can be reliably determined. accumulated amortisation and any subsequent accumulated impairment losses where an active f) Other Expenses market exists and are amortised on a straight line
UNE basis over their estimated useful life. Where no
J Other expenses are recognised when the associated service and supply has been provided. active market exists, intangibles are valued at cost less any accumulated amortisation and any 1.9 Assets accumulated impairment losses.
Assets are recognised in the Balance Sheet when it is e) Impairment probable that the future economic benefits will flow NDING All assets are assessed to determine whether any to the entity and the asset has a cost or value that E impairment exists. Impairment exists when the can be measured reliably. recoverable amount of an asset is less than its
carrying amount. Recoverable amount is the higher a) Cash and Deposits EAR of fair value less costs to sell and value in use. The Cash means notes, coins and deposits held at call Y Teachers Registration Board’s assets are not used for with a bank or financial institution, for the Teachers the purpose of generating cash flows; therefore value Registration Board and schools, as well as funds held in use is based on depreciated replacement cost in the Special Deposits and Trust Fund. Deposits are where the asset would be replaced if deprived of it. recognised at their nominal amounts. Interest is
credited to revenue as it accrues. f) Other Assets
The Teachers Registration Board recognises some b) Receivables other small assets such as prepayments of Receivables are recognised at amortised cost, less any expenditure and GST input tax credits received. impairment losses, however, due to the short
settlement period, receivables are not discounted back to their present value. 1.10 Liabilities Liabilities are recognised in the Balance Sheet when it c) Property, plant and equipment is probable that an outflow of resources embodying Land, buildings infrastructure etc are recorded at fair economic benefits will result from the settlement of a value less accumulated depreciation. present obligation and the amount at which the TATEMENTS FOR THE Plant and Equipment: Plant and equipment assets are settlement will take place can be measured reliably. S valued at cost. a) Payables (ii) Asset recognition threshold Payables, including goods received and services The asset capitalisation threshold adopted by the invoiced but not yet paid, are recognised at the Teachers Registration Board is $10,000 for intangible amortised cost which due to the short settlement assets and major capital works, and $1,000 for all period, equates to face value, when the Teachers other assets. Assets valued at less than these Registration Board becomes obliged to make future
INANCIAL thresholds are charged to the Income Statement in payments as a result of a purchase of assets or
F the year of purchase (other than where they form services. part of a group of similar items which are significant in total). b) Interest Bearing Liabilities Bank loans and other loans are initially measured at (iii) Revaluations fair value, net of transaction costs. Bank loans and Assets are grouped on the basis of having a similar other loans are subsequently measured at amortised nature or function in the operations of the Teachers cost using the effective interest rate method, with Registration Board. interest expense recognised on an effective yield Assets are revalued with sufficient regularity to basis. ensure they reflect fair value at balance date.
Annual Report 1 July 2008 – 31 December 2009 11 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
The effective interest rate method is a method of Finance. The Teachers Registration Board’s calculating the amortised cost of a financial liability superannuation obligations, in respect of the and allocating interest expense over the relevant contributory service of current and past government period. The effective interest rate is the rate that employees, are recognised at the latest actuarial exactly discounts estimated future cash payments assessment of the members’ entitlements, net of through the expected life of the financial liability or scheme assets. The valuation is determined by where appropriate, a shorter period. discounting to present value, the gross benefit payments at a current, market-determined, risk- c) Provisions adjusted discount rate appropriate to the respective A provision arises if, as a result of a past event, the plan. 2009 Teachers Registration Board has a present legal or constructive obligation that can be estimated reliably, g) Other Liabilities and it is probable that an outflow of economic Other liabilities include revenue received in advance,
UNE benefits will be required to settle the obligation. where the Teachers Registration Board has received J Provisions are determined by discounting the funds for registrations across future years. The expected future cash flows at a rate that reflects revenue will be recognised in the following financial current market assessments of the time value of year when the Teachers Registration Board gains money and the risks specific to the liability. Any right control of the funds when the goods or services have to reimbursement relating to some or all of the been provided or when specific conditions have been
NDING provision is recognised as an asset when it is virtually met.
E certain that the reimbursement will be received.
d) Employee benefits 1.11 Leases
EAR Liabilities for wages and salaries and annual leave are The Teachers Registration Board has entered into a
Y recognised when the employee becomes entitled to number of operating lease agreements for property, receive the benefit. Those liabilities expected to be plant and equipment, where the lessors effectively realised within 12 months are measured as the retain all of the risks and benefits incidental to amount expected to be paid. Other employee ownership of the items leased. Equal instalments of entitlements are measured as the present value of the lease payments are charged to the Income Statement benefit at 30 June 2009, where the impact of over the lease term, as this is representative of the discounting is material, and at the amount expected pattern of benefits to be derived from the leased to be paid if discounting is not material. property.
A liability for long service leave is recognised, and is The Teachers Registration Board is prohibited under measured as the present value of expected future Treasurer’s Instruction 502 Leases from holding payments to be made in respect of services provided finance leases. by employees up to the reporting date.
e) Superannuation 1.12 Judgements and Assumptions (i) TATEMENTS FOR THE In the application of Australian Accounting Standards,
S the Teachers Registration Board is required to make Defined contribution plans judgements, estimates and assumptions about A defined contribution plan is a post-employment carrying values of assets and liabilities that are not benefit plan under which an entity pays fixed readily apparent from other sources. The estimates contributions into a separate entity and will have no and associated assumptions are based on historical legal or constructive obligation to pay further experience and various other factors that are amounts. Obligations for contributions to defined believed to be reasonable under the circumstances, contribution plans are recognised as an expense when
INANCIAL the results of which form the basis of making the they fall due. F judgements. Actual results may differ from these estimates. (ii) Defined benefit plans A defined benefit plan is a post-employment benefit The estimates and underlying assumptions are plan other than a defined contribution plan. reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in The Teachers Registration Board does not recognise which the estimate is revised if the revision affects a liability for the accruing superannuation benefits of only that period, or in the period of the revision and Teachers Registration Board employees. This liability future periods if the revision affects both current and is held centrally and recognised within the Finance- future periods. General Division of the Department of Treasury and
Annual Report 1 July 2008 – 31 December 2009 12 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Judgements made by the Teachers Registration Board that have significant effects on the financial statements are disclosed in the relevant notes to the financial statements.
The Teachers Registration Board has made no assumptions concerning the future that may cause a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
2009 1.13 Comparative Figures Comparative figures have been adjusted to reflect any changes in accounting policy or the adoption of new
UNE
J standards. There were no changes that needed to be made to the 2007-08 comparative figures.
1.14 Rounding All amounts in the financial statements have been NDING rounded to the nearest dollar unless otherwise E stated. Where the result of expressing amounts to the nearest dollar would result in an amount of zero, the financial statement will contain a note expressing EAR the amount to the nearest whole cent.
Y
1.15 Taxation The Teachers Registration Board is exempt from all forms of taxation except fringe benefits tax, payroll tax and the goods and services tax (GST).
1.16 Goods and Services Tax
Revenue, expenses and assets are recognised net of
the amount of Goods and Services Tax, except where
the GST incurred is not recoverable from the
Australian Taxation Office. Receivables and payables
are stated inclusive of GST. The net amount
recoverable, or payable, to the ATO is recognised as
an asset or liability within the Balance Sheet.
TATEMENTS FOR THE
S In the Cash Flow Statement, the GST component of
cash flows arising from operating, investing or
financing activities which is recoverable from, or
payable to, the Australian Taxation Office is, in
accordance with the AASs, classified as operating cash
flows.
INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 13 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 2: Events Occurring After Balance Date
There have been no material events which have occurred after the reporting date.
2009
UNE J NDING E EAR Y TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 14 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 3: Income
3.1 Fees
2009 2008 $ $
2009 Teachers Registration Fees 815 205 853 087 Total 815 205 853 087
UNE J 3.2 Other Revenues
2009 2008 $ $ NDING E Interest 100 955 103 499 Total 100 955 103 499
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Annual Report 1 July 2008 – 31 December 2009 15 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 4: Expenses
4.1 Employee Benefits 2009 2008 $ $
Wages and salaries (including fringe benefits and non monetary components) 423 992 339 264 Annual leave 34 867 12 056 2009 Sick leave 30 061 14 549 Long service leave 25 451 10 340 Superannuation – contribution scheme 25 063 10 686
UNE Superannuation – defined benefit scheme 23 414 28 590 J Total 562 848 415 485
Superannuation expenses relating to defined benefits schemes relate to payments into the Superannuation Provision Account (SPA) held centrally and recognised within the Finance-General Division of the Department of Treasury and Finance. The amount of the payment is based on an employer contribution rate determined by the
NDING Treasurer, on the advice of the State Actuary. The current employer contribution is 11 per cent of salary.
E Superannuation expenses relating to the contribution scheme are paid directly to the superannuation fund at a rate of nine per cent of salary. In addition, the Teachers Registration Board is also required to pay into the SPA a “gap”
EAR payment equivalent to two per cent of salary in respect of employees who are members of the contribution
Y scheme.
4.2 Depreciation and Amortisation 2009 2008 $ $
Depreciation Plant and equipment 7 621 6 549 Total 7 621 6 549
4.3 Supplies and Consumables 2009 2008 $ $
TATEMENTS FOR THE Consultants 3 550 21 109
S Property services 39 992 34 332 Maintenance 6 389 14 142 Communications 6 163 4 298 Information technology 100 1 645 Travel and transport 30 884 20 674 Advertising and promotion 27 449 50 634 Other supplies and consumables 164 878 181 688 Total 279 405 328 522 INANCIAL
F 4.4 Other Expenses 2009 2008 $ $
Payroll tax 31 629 24 620 Workers’ compensation premiums 6 013 5 187 Fees – financial audit 2 310 2 207 Total 39 952 32 014
Annual Report 1 July 2008 – 31 December 2009 16 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 5: Assets
5.1 Cash and Deposits
2009 2008 $ $
Cash held 1 725 453 1 670 831
2009 Total cash and cash equivalents 1 725 453 1 670 831
5.2 Other Assets
UNE J Other Current Assets
2009 2008 $ $
NDING Goods & services tax input tax credits 1 693 1 693
E Prepayments 3 375 …. Total 5 068 1 693
EAR Settled within 12 months 5 068 1 693
Y 5.3 Property, Plant and Equipment Assets
(a) Carrying amount
2009 2008 $ $
Plant and equipment At cost 55 466 48 718 Less: Accumulated depreciation 25 101 17 479 Total property, plant, equipment assets 30 365 31 239
TATEMENTS FOR THE (b) Reconciliation of movements S Reconciliations of the carrying amounts of each class of property, plant and equipment at the beginning and end of the current and previous financial year are set out below. Carrying value means the net amount after deducting accumulated depreciation and accumulated impairment losses.
2009 2008 $ $
INANCIAL Plant and Equipment F Carrying amount at start of year 31 239 24 639 Additions 6 747 13 149 Depreciation/amortisation expense 7 621 6 549 Total 30 365 31 239
Annual Report 1 July 2008 – 31 December 2009 17 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 6: Liabilities
6.1 Payables
2009 2008 $ $
2009 Creditors 9 896 11 643 Total 9 896 11 643
Settled within 12 months 9 896 11 643 UNE
J 6.2 Employee Benefits
2009 2008 $ $
NDING
E Accrued salaries 7 339 4 758 Annual leave 71 646 49 851 Long service leave 69 960 48 508
EAR Total 148 945 103 117
Y Settled within 12 months 144 359 88 865 Settled in more than 12 months 4 586 14 252 Total 148 945 103 117
6.3 Other Liabilities
2009 2008 $ $
Revenue received in advance 286 394 300 027 Employee benefits – on-costs 2 473 2 132 Total 288 867 302 159
TATEMENTS FOR THE Settled within 12 months 232 706 185 581 S Settled in more than 12 months 56 161 116 578 Total 288 867 302 159
INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 18 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 7: Commitments and Contingencies
7.1 Schedule of Commitments
Schedule of Commitments as at 30 June 2009 2008 $ $
2009 By type lease commitments Operating leases 69 625 87 899 Total 69 625 87 899 UNE
J By maturity lease commitments One year or less 58 777 38 526 From one to five years 10 848 49 373 Total lease commitments 69 625 87 899
NDING
E NB: Commitments are GST inclusive where relevant.
The Teachers Registration Board leases property under operating leases with lease terms expiring within the next five years. Leases generally provide the Teachers Registration Board with a right of renewal at which time all EAR terms are re-negotiated. Y 7.2 Contingent Assets and Liabilities
Contingent assets and liabilities are not recognised in the Balance Sheet due to uncertainty regarding the amount or timing of the underlying claim or obligation.
(a) Unquantifiable Contingencies
The Teacher Registration Board has a lease on the property it occupies. This lease contains a “make good provision”. A liability for this provision has not been recognised in the Balance Sheet as the value of this provision cannot be reliability measured. The lease covers 10 year period and is generally expected to be renewed.
TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 19 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 8: Equity and Movements in Equity
8.1 Reconciliation of Equity
2009 2008 $ $ Accumulated funds
2009 Balance at 1 July 1 286 844 …. Accumulated funds recognised for the first time 2008 …. 1 112 828 Net surplus/(deficit) 26 334 174 016
UNE Balance as at 30 June 1 313 178 1 286 844 J
NDING
E EAR Y TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 20 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 9: Cash Flow Reconciliation
9.1 Cash and Cash Equivalents
2009 2008 $ $
2009 Cash and deposits (as per Balance Sheet) 1 725 453 1 670 831 Total Cash and cash equivalent 1 725 453 1 670 831
The definition of cash can be found at Note 1.9(a). Refer to note 5.1 for details of cash and deposits. UNE
J
9.2 Reconciliation of operating surplus to net cash from operating activities
2009 2008
NDING $ $
E Net surplus/(deficit) 26 334 174 016 Decrease/(increase) in receivables …. 109
EAR Decrease/(increase) in prepayment (3 375) ….
Y Depreciation/Amortisation 7 621 6 549 Increase/(decrease) in payables (1 406) 11 643 Increase/(decrease) in employee entitlements 45 828 5 209 Increase/(decrease) in accrued revenue (13 633) 106 027 Net cash from/(used by) operating activities 61 369 303 553
TATEMENTS FOR THE S INANCIAL F
Annual Report 1 July 2008 – 31 December 2009 21 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
Note 10: Financial Instruments
10.1 Risk Exposures
The Teachers Registration Board has exposure to the following risks from its use of financial instruments: credit risk; liquidity risk; and market risk.
2009 The Head of Agency has overall responsibility for the establishment and oversight of the Department of Education’s risk management framework, within which the TRB’s money is held. Risk management policies are
UNE established to identify and analysis risks; to set appropriate risk limits and controls; and to monitor risks and J adherence to limits.
(b) Credit risk exposures Credit risk is risk of financial loss to the department if a customer or counterparty to a financial instrument fails to meet its contractual obligation. NDING E Due to the nature of the fees the Teachers Registration Board is collecting, the Board does not issue invoices. As such, the Teachers Registration Board does not have credit risk.
EAR
Y (c) Liquidity risk Liquidity risk is the risk that the Teachers Registration Board will not be able to meets its financial obligations as they fall due. The Teachers Registration Board’s approach to managing liquidity is to ensure that it will always have sufficient liquidity to meet it liabilities when they fall due.
The Teachers Registration Board regularly reviews budgeted cash outflows to ensure that there is sufficient cash to meet all obligations.
The following tables detail the undiscounted cash flows payable by the Teachers Registration Board by remaining contractual maturity for its financial liabilities.
2009
Maturity analysis for financial liabilities TATEMENTS FOR THE
S Financial 1 2 3 4 5 More Undiscounted Carrying Liabilities Year Years Years Years Years than 5 Total Amount Years Payables 9 896 …. …. …. …. …. 9 896 9 896 Total 9 896 …. …. …. …. …. 9 896 9 896
INANCIAL 2008
F Maturity analysis for financial liabilities Financial 1 2 3 4 5 More Undiscounted Carrying Liabilities Year Years Years Years Years than 5 Total Amount Years Payables 11 643 …. …. …. …. …. 11 643 11 643 Total 11 643 …. …. …. …. …. 11 643 11 643
Annual Report 1 July 2008 – 31 December 2009 22 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
d) Market risk
Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. The primary market risk that the department is exposed to is interest rate risk.
The Teachers Registration Board currently has the majority of its financial assets in variable interest rates to take advantage of interest rate rises.
2009 2008 2009 $ $ Variable rate instruments Financial Assets 1 725 453 1 670 831
UNE Total 1 725 453 1 670 831 J
The Teachers Registration Board does not hold any financial instruments available for sale which would directly affect equity as a result of changes in interest rates. Changes in variable rates of 100 basis points at reporting date would have the following effect on the department’s profit or loss: NDING E
Profit or loss Equity EAR 100 basis 100 basis 100 basis 100 basis
Y points points points points increase decrease Increase decrease $ $ $ $ 30 June 2009 Financial Assets 17 255 (17 255) 17 255 (17 255) Net sensitivity 17 255 (17 255) 17 255 (17 255)
Profit or loss Equity 100 basis 100 basis 100 basis 100 basis points points points points increase decrease Increase decrease $ $ $ $ 30 June 2008
TATEMENTS FOR THE Financial Assets 16 708 (16 708) 16 708 (16 708)
S Net sensitivity 16 708 (16 708) 16 708 (16 708)
This analysis assumes all other variables remain constant. The analysis was performed on the same basis for 2008.
10.2 Reclassifications of Financial Assets INANCIAL F The Teachers Registration Board has made no reclassifications of any financial assets held for the financial year.
Annual Report 1 July 2008 – 31 December 2009 23 Teachers Registration Board of Tasmania FINANCIAL STATEMENTS YEAR ENDING JUNE 2009
10.3 Net Fair Values of Financial Assets and Liabilities
2009 2008 Net fair Total Net fair Total value carrying value carrying $ amount $ amount $ $ Financial assets 2009 Cash at bank 1 725 453 1 725 453 1 670 831 1 670 831 Total financial assets 1 725 453 1 725 453 1 670 831 1 670 831
UNE Financial liabilities (recognised) J Creditors 9 896 9 896 11 643 11 643 Other financial liabilities 2 473 2 473 2 132 2 132 Total financial liabilities (recognised) 12 369 12 369 13 775 13 775
Financial assets
NDING
E The net fair values of cash are approximated by their carrying amounts.
Financial liabilities
EAR
Y The net fair values for creditors, accrued expenses and prepaid revenue are approximated by their carrying amounts.
TATEMENTS FOR THE S INANCIAL F
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2009
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J
NDING E EAR Y TATEMENTS FOR THE S INANCIAL F
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2009
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