Adult, Community and Further Education Board Annual Report 2021–22

• Strategic priority: Our learners

  Engagement and confidence building

  • Maintaining – and building on – the core strengths of Learn Local education and training
  • Continuing to successfully engage and re-engage adult learners
  • Providing supportive, inclusive, flexible learning environments

  Skills for further education, training, work, volunteering and life

  • Providing access to developing core skills for learners in every local government area
  • Offering equitable access for learners, regardless of their location, background or circumstances

  Pre-accredited Learner Survey

  In 2022, learners in pre-accredited education and training were again included in the vocational education and training (VET) Student Satisfaction Survey.

  The 2022 Pre-accredited Learner Survey of 2021 learners in pre-accredited programs had a response rate of 35.2% (5,564 learners).

  The 2022 survey results were very positive and indicated that learners were highly satisfied with the teaching and learning experience:

  • 83% indicated that they achieved their main reason for training.
  • 90% reported satisfaction with course materials and facilities, as well as the support they received from their trainers.
  • 86% reported positive perceptions of teaching.
  • 99% reported a safe, welcoming and culturally appropriate learning environment that factored in the diversity of learners.
  • 91% would recommend their Learn Local provider.
  • 89% indicated that they were satisfied with their training.
  • 92% were satisfied that their provider had identified their learning needs.
  • 85% were satisfied that their pre-accredited course addressed their learning needs.

  Employment outcomes for the 2021 cohort of pre-accredited training show several key employment improvements following pre-accredited training, including:

  • improved employment (up by 6.5 percentage points)
  • decreased unemployment (down by 3.1 percentage points)
  • increased volunteering and unpaid work (up by 0.1 percentage points)
  • increased workforce participation (up by 3.4 percentage points).

  The approximately 30% of learners who undertook pre-accredited training for work-related reasons contributed most to the overall improvements in employment outcomes for learners. They accounted for more than two-thirds of the increase in employment, decline in unemployment and increase in labour force participation.

  Meeting learner needs in the COVID-19 environment

  Recent challenges have highlighted that there is an even greater role for our sector and a critical need for our learners across all communities to build their core skills, including digital skills, for their lives and futures. Some Learn Locals continued to face difficulties in engaging learners throughout 2021, due to repeated lockdowns and distancing rules in the COVID-19 environment. In response, the Board implemented a range of business supports for Learn Local providers, including AMES Australia and the Centre for Adult Education (CAE), in delivery of Learn Local courses.

  This included support and training for Learn Locals to deliver online or remote training, guidance materials, support networks, and webinars on innovative delivery strategies. This supported learners to engage in Learn Local courses during this time, and to realise their personal and career goals. A suite of centralised resources was also developed to assist the sector to deliver training in areas of greatest need, including digital literacy skills.

  In the 2021–22 budget, $2.781 million over 2 years has been allocated for 2,400 additional pre‑accredited training places in digital literacy programs and 2,400 additional pre-accredited training places in employability skills programs.

  Better engagement

  Consultation with learners and research provided insight and evidence to better provide for learner needs, and assist future planning and provision. The Board has focused on work to understand our learners, particularly those who have been impacted by the last 2 years, and those who are hard to reach and would benefit from engaging in Learn Local courses. The work has had a focus on culturally and linguistically diverse and Koorie members of our communities. Participation and inclusion of First Nations peoples remains a key priority of the Board.

  Work is also underway to establish sustainable pre-accredited regional provision models through the development of networked and innovative models in the areas of East Gippsland, Swan Hill and South-Western Victoria. These models will address barriers to access and ensure ongoing training for learners, through collaborative and viable delivery approaches by Learn Local providers and partners. The outcomes of this work will inform provision and system-wide approaches.

  Stronger by Design and the Pre-accredited Quality Framework

  The Board approved a new pre-accredited curriculum model, Stronger by Design, which refocuses pre‑accredited training arrangements to reflect a learner journey perspective. The refocused approach to pre-accredited training during this period has entailed reworking the Pre-accredited Quality Framework (PQF). This framework includes processes, guidelines and tools to assist Learn Local program developers to design Board-funded courses, and ensures quality teaching and learning that meets learner needs.

  The revised pre-accredited model and PQF will reflect the Board’s focus on supplying adult learners with access to the language, literacy and numeracy knowledge, and the employability and digital skills necessary, to progress in further study and improve employment opportunities. The updated model and tools will also better reflect the contemporary teaching, learning and employment environment.

  Digital Literacy Skills

  The Board approved the Digital Literacy Skills for Adults program, which aims to establish a suite of digital literacy skills for adults modules and programs. Digital Essentials, the first stage of the program, was completed in 2021. It is designed to equip learners with the preparatory digital skills to engage in accredited training.

  The program consists of two 30-hour modules designed to help learners understand the digital basics of various areas of technology, including different digital devices and how they function, and the ways people can use these devices to connect with others and access services over the internet.

  The second stage of the program, delivered in 2022, comprises focused short modules for learners who are seeking a job or need to upskill or reskill. These short modules can be incorporated into existing longer pre-accredited courses. They are aimed at supporting learners to understand the digital basics of various areas of technology, and the ways people can use these devices to connect with others and access services over the internet.

  Work has also commenced on a pilot in libraries in the eastern region of Melbourne to build learner digital skills, and improve access to digital equipment and tools. The purpose of this project is to develop a partnership model between the Your Library Network and Learn Local providers across Maroondah, Knox, Yarra Ranges and Manningham local government areas. This will improve the opportunity for adult learners who are enrolled in pre-accredited training to access digital technologies and resources that are available to members of public libraries. It is hoped the initiative will provide a blueprint for similar partnerships with libraries and Learn Local providers across the state.

  Family Learning Partnerships

  The Family Learning Partnerships (FLP) program supports families experiencing education disadvantage to access adult education through:

  • collaborative relationships between Learn Local providers and other service providers, such as schools, early learning centres and other community services, to address barriers to learning
  • communities of practice that bring program providers together to share knowledge, skills and experience
  • flexible program funds that cover childcare costs for participating parents.

  The FLP program delivers on the Ministerial Statement’s priority focus on inclusion and universal access to core education and training. It is aligned with the Strategy 2020–25 by continuing to successfully engage adult learners and striving to offer them equitable access, regardless of their location, background or circumstances.

  Despite the difficulties of operating in a COVID-19 environment, delivery of the FLP program continued in 2021–22. Adjustments were made to enable providers to continue delivery of the programs throughout COVID‑19 restrictions.

  Learner Engagement A-frame

  To engage hard-to-reach learners who may find participation in shorter programs easier, the Board allocated $500,000 in 2021–22 to the Learner Engagement A-frame program.

  The program targets adults experiencing barriers to training, including:

  • disadvantaged or hard-to-reach learners
  • learners with complex or multiple needs
  • learners in thin markets or remote locations
  • unemployed and vulnerable workers.

  The program assists Learn Local providers to deliver short programs that:

  • offer Learn Local providers the flexibility to improve the participation of adults who experience barriers to training in pre-accredited programs
  • provide engagement activities that are linked to pathways to further training or employment
  • improve pathway outcomes for learners experiencing barriers to training by building the skills they need to participate in further pre-accredited training programs, accredited education or employment.

  Certificates in General Education for Adults

  The Board is a sponsor of some nationally recognised accredited curricula. There are 5 Certificates in General Education for Adults (CGEAs) that aim to assist educationally disadvantaged adult learners to improve their literacy, basic numeracy and general education skills, so they are better prepared to pursue further study, qualifications and work outcomes.

  Training organisations in Victoria are the chief users of the CGEA curriculum. However, other states also make ongoing use of the certificates.

  In 2021–22, Victoria University, the Board’s appointed curriculum maintenance manager, continued to provide core services for the CGEA and teacher professional development sessions. Teachers were provided with examples of quality practice in the design, delivery and assessment for these certificates, and in various education contexts.

  Accreditation of the certificates has been renewed to 30 June 2024.

  Certificate IV in Tertiary Preparation

  The Board sponsors and funds an accredited curriculum focused on supporting educationally disadvantaged Victorians to prepare for tertiary study. The Certificate IV in Tertiary Preparation was reaccredited on 30 June 2021 for a further 5 years to 30 June 2026. The scope of the certificate is sufficiently broad to support transition to a range of tertiary subject disciplines.

• Strategic priority: Our partners

  Partnering and collaboration

  • Developing partnerships between Learn Local providers, TAFEs, universities and other parts of the post-compulsory education system
  • Developing partnerships between Learn Local providers and employers
  • Developing arrangements for non-educational supports for learners from health and community services partners

  A priority provider of solutions

  • Delivering practical solutions aligned with employers’ needs and Victorian Government priorities

  Learn Local–industry partnerships

  Partnerships with industry are a way that Learn Local providers can tailor training solutions to employers’ workforce skills needs, and to support workers who are vulnerable to unemployment and/or vulnerable adults seeking employment.

  In 2021, a Just in Time Industry Partnership initiative was launched by the Board, with a focus on supporting emerging partnerships between Learn Locals and business, where there is an evidenced business core skills training need that can be matched by a co-designed, pre-accredited training solution.

  Thirteen Learn Local–employer partnerships were funded in late 2021 in a range of industry areas facing key skill shortages, including construction, hospitality, health care and support, cleaning, agriculture and horticulture, food processing and manufacturing.

  The number of partnerships continues to grow as industry becomes aware of the flexibility and responsiveness of pre-accredited programs. Learners benefit through the development of core skills they need to improve their job prospects and capacity to undertake further training. Employers have, through a customised program to fit their particular needs, potential employees who are job ready for their business.

  The pre-accredited program resources developed as part of the partnerships undergo a final quality assurance review. They are then shared across the Learn Local sector to encourage more Learn Local partnerships with industry that lead to learning and employment outcomes for learners.

  Lessons learned from the Just in Time initiative will inform the development of good practice guidelines for the facilitation of effective and sustainable Learn Local–industry partnerships for the benefit of learners. The good practice guidelines will also be informed by 4 Learn Local at Work with Industry case studies.

  The Learn Local at Work with Industry initiative was launched in 2022 with a focus on established Learn Local–industry partnerships.

  Four successful partnerships have been selected for showcasing as case studies. They have demonstrated good practice and provide strong lessons for the wider Learn Local provider community across Victoria, by working well with industry partners for the benefit of their learners to obtain or retain work. They include a mix of metropolitan, regional and rural-based Learn Local–industry partnerships.

  All 4 Learn Local at Work with Industry case studies are in production. They cover the why, how, what, when and where of the Learn Local–industry partnerships, and the impacts and key lessons learned. They include the perspective of the Learn Local provider, the industry partner and the learners involved, and will be available later in 2022 in print and online formats, with a short video highlighting key aspects.

  The tailored pre-accredited training programs used by the 4 case study partnerships, which enabled vulnerable adults to upskill to enter the workforce, are being prepared for sharing across the Learn Local sector.

  TAFE and pathways

  The Board continues to work with the ACFE Division in the department via the Office for TAFE Coordination and Delivery, and with TAFE institutes to strengthen relationships for the benefit of learners. The Board has focused on exploring ways to enhance pathway solutions for learners, through partnership arrangements and the development of courses to support learner transitions.

• Strategic priority: Our people

  Investing in the Learn Local workforce

  • Investing in the professional development of Learn Local leaders and educators

  Investing in improved products and tools

  • Investing in high-quality learning resources

  Professional development

  The Board invests in professional development for the Learn Local workforce for the benefit of adult learners undertaking pre-accredited training programs.

  There has been strong ongoing investment in professional development through activities offered in a variety of learning modes based on sector input that leverage the learnings gained during COVID-19 disruptions. The investment aims to help build Learn Local sector resilience to future external impacts, as well as to consider new and emerging practices that further build on the skills of the sector to meet learner need, and to work with partners and communities. There continues to be a focus on building the skills of the sector to deliver the language, literacy, numeracy, digital and employability skills needed by our learners for their lives, for study and for work. There is also a focus on supporting innovation in practice and delivery though a variety of modes.

  During 2021–22, the Board supported Learn Local providers to improve the quality of their work by funding the following professional learning activities:

  • Two further rounds of the Adult Literacy and Numeracy Practitioners Program (ALNPP), developed and piloted in 2020, were provided to enhance the skills and practices of pre-accredited trainers delivering literacy and numeracy training in a vocational context. The program has been undertaken by more than 450 pre-accredited trainers and by at least one trainer in about 80% of all Learn Local providers.
  • For ALNPP alumni, a Professional Learning Network was established. This provides continuing learning opportunities for pre-accredited teachers to improve their literacy and numeracy teaching, and their literacy and numeracy leadership professional identity in the Learn Local sector. Members of the ALNPP alumni also tested an additional Koorie literacy and numeracy teaching and learning module, which embeds cultural awareness in teaching and learning strategies for First Nations communities.
  • As a result of the COVID-19 pandemic, attention was focused on online teaching and learning. The VET Development Centre provided an intermediate-level online teaching and learning program for teachers who completed the introductory online teaching and learning program. The intermediate program involved mentors drawn from graduates of the previous advanced-level program. A showcase event held in May 2022 demonstrated the success of the programs in supporting teachers to become familiar with the online teaching environment, to learn about new approaches to teaching, and to develop, implement and evaluate online learning resources.
  • Professional development was offered to the Learn Local workforce in instructional design. The focus was on supporting Learn Local practitioners and trainers to develop their capacity and capability to produce high-quality curricula that were suitable for pre-accredited adult learners with low literacy, numeracy and employment skills below the Australian Core Skills Framework level 2. There were 124 participants in this professional development.
  • Professional development was also provided to support and review the Skills for Work and Study program.
  • A one-day ‘good practice’ sharing event called Marketplace was also run online. A variety of topics were determined and delivered by Learn Locals in a total of 25 sessions. Attendees across the sessions totalled more than 500.
  • During the COVID-19 period, the Board supported 100 Learn Local managers to complete the Pre‑accredited Business Planning and Marketing course provided by the Small Business Mentoring Service. The professional development included one-on-one mentoring support to Learn Locals.
  • The VET Development Centre provided a new 4-part program in blended delivery format for both pre-accredited and accredited VET educators on teaching, supporting and developing pathways for vulnerable learners. Between 20 and 30 participants attended each of the sessions.
  • The VET Development Centre provided a new ‘masterclass’ in VET and Learn Local leadership in a blended delivery format.

  Pre-accredited workforce Professional Practice and Recognition Framework

  In May 2022, the Board commissioned the development of a Professional Practice and Recognition Framework for the adult community education workforce, and a tool to assist in its use. The framework will support the sector to provide advice on its professional needs and build and recognise the skills of educators and leaders. It will also enable the Board to implement an integrated long-term professional development approach for the Learn Local workforce for educators.

  This strategic and integrated approach is being developed with significant expert, sector and Board advice. It will provide a holistic approach to workforce development of the sector by developing a tool that allows self-assessment of skills and knowledge, recognises and rewards existing skills, and facilitates dialogue on areas for individuals’ further professional development. It will be a simple tool for the sector to use and engage in through discussion at a local level, to identify individual professional development needs, and recognise and value the skills that individuals bring to the sector. It aims to strengthen professional practice, leadership and the quality of teaching and learning across the sector.

  The framework, together with ongoing sector advice and emerging needs, will inform decision-making and professional development investment for Learn Local educators and leaders at various levels of professional practice (or application levels), to provide for career development.

• Strategic priority: Our Board

  Stewardship and governance

  • Meeting the expectations and relevant outcomes set out in Ministerial Statement The Future of Adult Community Education in Victoria 2020–25
  • Modelling ethical, values-based stewardship and governance

  Communicating value and impact

  • Championing and communicating the value that the Learn Local sector creates

  Stewardship of the sector

  The Board is confident it is making good progress against ministerial expectations in making sure that the Learn Local sector adapts and strengthens its capacity to develop core skills, so that educationally disadvantaged learners can fully participate in study, work and life.

  The Board’s Strategy 2020–25, Planning and Accountability Framework, and our setting of 2022 priorities, underpinned by the department’s implementation plan, have established a clear program of work that has enabled the Board to reach many milestones in the first half of 2022. This work establishes a basis from which to move towards the achievement of all goals by 2025.

  Considered together, sector feedback, the needs of learners, contextual impacts, the goals of the Ministerial Statement and the 4 strategic directions of the Board’s Strategy 2020–25 resulted in finalisation of 3 strategic policies on provision, procurement and Learn Local registration.

  The Board has made significant investment in research to inform its strategic planning and decision-making, regarding training provision, investment in resources, sector initiatives and professional development. This work provides a strong evidence base for ACFE and an understanding of learners, including hard-to-reach and disengaged learners, their needs, and barriers and motivations to engagement.

  This work also provides insight into our providers, including:

  • their needs
  • their capacity to deliver on current and future provision needs
  • successes that can be shared across the sector
  • identification of areas for greater support
  • the value of Learn Locals and their impact and contribution to industry, the community and the economy.

  The research will also assist Regional Councils in their work, and will provide valuable information for the sector.

  In 2021, the Board applied a one-off 30% tolerance on the achievement of training targets for the release of 2021 pre-accredited training delivery payments, and a 30% tolerance for end-of-year recoupment of funds for training non-delivery. Timeframes for delivery of more specialised or newer training programs (Skills for Work and Study pilots and Pathways to TAFE programs) affected by the COVID-19 environment were also extended.

  Governance matters

  To further progress implementation of the 2020 governance review of ACFE, the Board and the department worked together to develop the ACFE System Governance Guidelines to support effective working relationships and strengthen outcomes. The guidelines provide a comprehensive and shared understanding of the roles and responsibilities of the Board, Regional Councils and the department, and other aspects of governance that underpin the ACFE system to support effective working relationships. Training sessions were delivered to the Board, department staff and Regional Council members.

  A new co-designed approach is now in place, with an implementation plan to strengthen the 8 ACFE Regional Councils, in response to the 21 recommendations in the Parliamentary Secretary’s Strengthening Regional Councils Review. A framework has been developed and implemented, where the Board sets a small number of annual priorities for Regional Councils that are aligned with its work and with their roles.

  Each Regional Council is required to develop an annual workplan that is reported on and discussed by the Board, to consider immediate needs and as key input into its annual planning. This has strengthened the governance link between Regional Councils and the Board, which was a key desired outcome. It has allowed Regional Councils to fulfil their newly articulated dual roles of advice to the Board and advocacy on behalf for the Learn Local sector in their respective regions. These reforms have been well received by Regional Councils, and they are positive about their future and the contribution they can make.

  Collaborative relationships are being fostered by the Board with the Office of TAFE Coordination and Delivery, to build and systemise Learn Local and TAFE two-way pathways, co-designed programs and other collaborative opportunities.

  The Board has also commenced working with the Victorian Skills Authority to make sure that pre-accredited training and the Learn Local sector are part of the Victorian Skills Plan and the collaborative model that fosters inclusion to meet the workforce and training needs of Victoria.

  This work will provide important evidence that the Board will consider in its annual planning. The exchange of information and involvement in joint work across the state, including working across all areas of the Victorian Skills Authority, such as Skills and Job Centres, remains a focus for the Board into the future.

  Brand and Value Proposition project

  The Brand and Value Proposition project is a major piece of work that aims to create a meaningful brand and value proposition. This project will champion and promote the value of the Learn Local sector and Learn Local courses to the Victorian community and economy, including learners, community, industry, TAFE institutes, job agencies and other key stakeholders.

  As the brand and value proposition underpins all of the Board’s work, this project is closely aligned with, and informs all of, the Board’s major projects and initiatives.

  In 2021–22, a Communications Impact Map was developed to report on implementation of the plan. The map provides baseline data that future maps can be compared against, to assess the effectiveness of the implementation.

  The finalised evaluation report indicated a high engagement rate with the Learn Local Skills Campaign and overall positive feedback. The results are informing current work, including Board‑funded multi-faceted promotional work that uses both state and local approaches, based on working with the sector. There is a greater focus on engagement with stakeholders, including culturally and linguistically diverse communities, Koorie communities and other learner groups, and key community groups. It also informed market research and concept testing, and partnering with the Department of Jobs, Precincts and Regions and the Department of Families, Fairness and Housing, through collaborative approaches to maximise impact.

  Regional stakeholder profiles were finalised for all ACFE regions. They provide key data and insights to help the Board, Regional Councils and department representatives engage with stakeholders at the regional level. They will enable Board and department representatives to identify priority stakeholder groups and trends across multiple Regional Council areas.

  Work also progressed on the Learn Local Brand Recognition and Baseline Measurement project. This multi-year project gathers baseline measures for brand recognition of Learn Local among key stakeholders. It sets annual targets to assist the Board and the department to establish a prompted brand recognition target of adult community education provision and purpose among potential learners, small-to-medium-sized businesses in relevant industries, and TAFE institutes. A secondary objective of the project is to develop an understanding of the ‘most in need’ potential learner cohort. The final report, developed by KPMG, establishes short- and long-term brand recognition targets, and provides a number of recommendations to improve brand recognition awareness.

  Other work completed during 2021–22 included a draft Stakeholder Engagement Plan, a range of collateral to promote Learn Local providers and pre-accredited training and updated Learn Local Brand Guidelines. This work will be further developed as part of building the sector's profile and promoting its value and importance.

  2021 Learn Local Awards

  The Victorian Learn Local Awards promote ACFE by recognising the outstanding achievements of learners, practitioners and Learn Local providers. They reward best practice and innovation, and encourage high standards. The awards in 2021 were an opportunity to celebrate the resilience of the Learn Local sector and the 15th anniversary of the awards.

  Presentations were made to the 2021 award winners at an in-person gala on Friday 10 December 2021. The gala was hosted by MC Gorgi Coughlan. Prize money totalling $84,000 was awarded to:

  • The Ro Allen Award – Learn Local Pre-accredited Learner (Skills for study and life):
    • Omer Ntunzwenimana, Sunraysia Mallee Ethnic Communities Council
  • Victorian Learn Local Young Pre-accredited Learner (Skills for work) Award:
    • Mariam Yacoub Ibrahim, Farnham Street Neighbourhood Learning Centre
  • Victorian Learn Local Pre-accredited Trainer Award:
    • Robyn Matthews, Loddon Campaspe Multicultural Services
  • Victorian Learn Local Leadership Award:
    • Rana Tbaileh, Banksia Gardens Community Services
  • Victorian Learn Local Pre-accredited Program Award (For small providers):
    • Starting Work in Australia – Karen Engineering Studies (Loddon Campaspe Multicultural Services)
  • Victorian Learn Local Pre-accredited Program Award (For large providers):
    • Catering for Success, The Basin Community House Inc.
  • Victorian Learn Local Innovation Award:
    • Starting Work in Australia, Karen Engineering Studies (Loddon Campaspe Multicultural Services)
  • Victorian Learn Local Partnership Award:
    • Starting Work in Australia, Karen Engineering Studies (Loddon Campaspe Multicultural Services)

  2021 Victorian Training Awards – Victorian Community Training Provider of the Year

  For the 7th time, the Board sponsored the Victorian Community Training Provider of the Year Award at the annual Victorian Training Awards. The award was open to Learn Local providers, and awarded to an organisation demonstrating innovation and excellence in local community education.

  The winner was judged on its:

  • design and implementation of quality training programs that are highly valued by the local community and responsive to learner needs
  • understanding of the local community and how to attract learners facing barriers to participation and attainment in vocational training
  • partnerships and participation in broader service delivery in the local community.

  Williamstown Community and Education Centre was announced as Community Training Provider of the Year at the 2021 Victorian Training Awards. The centre runs community education and employment programs across 5 sites in Melbourne's western suburbs. The organisation prides itself on having increased the number and range of services on offer to the diverse community within the area in recent years. It provides traditional services, such as digital literacy training and English language programs, for culturally and linguistically diverse learners, while also recently introducing innovative classes in yoga, meditation, acting and music.

Notes to and forming part of the financial statements

• Note 1 About this report

  The financial statements cover the Adult, Community and Further Education Board as an individual reporting entity under the Education and Training Reform Act 2006. The Board is a statutory authority under the Education and Training Reform Act 2006. It reports separately to Parliament through the Minister for Higher Education, Minister for Training and Skills and Minister for Agriculture.

  The Board’s principal address is:

  Adult, Community and Further Education Board
  Level 3
  2 Treasury Place
  East Melbourne VIC 3002

  A description of the nature of the Board’s operations and its principal activities is included in the report of operations, which does not form part of these financial statements.

  Objectives and funding

  The Board’s overall objective is to support the expansion of adult community education across all learner groups, qualification levels and industry sectors, and to develop a strong Learn Local provider base that is responsive to industry and community needs. The Board is predominantly funded by accrual‑based parliamentary appropriations.

  Basis of preparation

  These financial statements are presented in Australian dollars and prepared in accordance with the historical cost convention.

  The accrual basis of accounting has been applied in the preparation of these financial statements whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid.

  Income, expenses and assets are recognised net of GST unless the GST is not recoverable from the taxation authority. In this case, it is recognised as part of the cost of acquisition of the asset or as part of the expense.

  Judgements, estimates and assumptions are required to be made about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

  Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods affected by the revision. Judgements and assumptions made by management in the application of Australian Accounting Standards (AASs) that have significant effects on the financial statements and estimates, with a risk of material adjustments in the subsequent reporting period, are disclosed throughout the notes to the financial statements.

  Amounts in the financial statements have been rounded to the nearest 1,000 dollars unless otherwise stated. Figures in the financial statements may not equate due to rounding.

  Compliance information

  These general-purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA), applicable Financial Reporting Directions (FRDs) and applicable AASs, which include interpretations, issued by the Australian Accounting Standards Board (AASB). In particular, they are presented in a manner consistent with the requirements of the AASB 1049 ‘Whole of Government and General Government Sector Financial Reporting’.

  Where appropriate, those paragraphs of the AASs applicable to not-for-profit entities have been applied. Accounting policies are selected and applied in a manner that ensures the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported.

  COVID-19 environment

  The Board has continued to consider the impacts of the COVID-19 environment on the Board’s operations, financial position and cash flows during the year. COVID-19 has continued to present challenges to the sector. To support training providers to navigate the economic impacts of COVID-19 and in line with advice from the department, the Board continued to release contracted grant payments as training providers have satisfied their contract requirements through Board-approved modified/alternative activities where necessary.

  Management has considered the impacts of COVID-19 on the judgements and assumptions applied to accounting policies. The impacts and assessments have been considered on assets and liabilities which are detailed in Note 6 ‘Receivables’ and Note 9 ‘Financial Instruments’.

• Note 2 Income from transactions

  Income from transactions	30 June 2022 $’000	30 June 2021 $’000
  Grants from the Department of Education and Training	32,089	31,228
  Administrative and salaries income received free of charge	5,963	5,641
  Total income from transactions	38,052	36,869

  Income is recognised to the extent that it is probable that the economic benefits will flow to the entity and the income can be reliably measured.

  Grants

  State government grants, received by the Board during a reporting period, are recognised as income of that reporting period consistent with AASB 1058 ‘Income of Not-for-Profit Entities’. Income from grants without sufficiently specific performance obligations, or that are not enforceable, is recognised when the Board has an unconditional right to receive cash which coincides with the receipt of grant funding from the department.

  Services received free of charge

  Contributions of services received free of charge are recognised at fair value when control is obtained over them, irrespective of whether these contributions are subject to restrictions or conditions over their use. In accordance with AASB 1058 ‘Income of Not-for-Profit Entities’ income in the form of services is only recognised when a fair value can be reliably determined, and the services would have been purchased if they had not been received as a donation.

  The fair value of services received free of charge is measured based on an allocation of estimated time incurred by department staff in supporting the Board, and includes relevant employee benefits (including oncosts), contractors support and overheads.

• Note 3 Grants and transfer payments

  Grants and transfer payments	30 June 2022 $’000	30 June 2021 $’000
  Payments to adult community education organisations	25,767	23,323
  Payments to adult education institutions	2,070	1,431
  Payments to other education organisations	1,594	999
  Total grants and transfer payments	29,431	25,753

  Grants and transfer payments

  Grants and other transfers to third parties (other than contributions to owners) are recognised as an expense in the reporting period in which they are paid or payable. They include transactions such as grants, subsidies and other transfer payments to educational providers.

• Note 4 Operating and administrative expenses

  Operating and administrative expenses	30 June 2022 $’000	30 June 2021 $’000
  Operational expenditure
  Operating expenses	2,357	1,920
  Services provided free of charge
  Administrative and salary expenses provided free of charge	5,963	5,641
  Total operating and administrative expenses	8,320	7,561

  Operating expenses

  Operating expenses generally represent the day-to-day running costs incurred in the normal operations of the Board. These items are recognised as an expense in the reporting period in which they are incurred.

  Services provided free of charge

  Contributions of resources provided free of charge are recognised at their fair value once control is obtained over them, irrespective of whether restrictions or conditions are imposed over their use. Contributions in the form of services are only recognised when a fair value can be reliably determined, and the services would have been purchased if they had not been donated.

  The fair value of services provided free of charge equals the services received free of charge from the Department of Education in supporting the operation of the Board.

• Note 5 Other economic flows included in net result

  Net gain/(loss) on financial instruments	30 June 2022 $’000	30 June 2021 $’000
  Movement in contractual receivables (impairment)	10	122
  Total net gain/(loss) on financial instruments	10	122

  ‘Other economic flows included in net result’ are changes in the volume or value of an asset or liability that do not result from transactions. They include:

  • gains and losses from disposals and impairments of non-financial physical and intangible assets
  • fair value changes of financial instruments
  • gains and losses on remeasuring available‑for‑sale financial assets.

  Net gain/(loss) on financial instruments

  Net gain/(loss) on financial instruments includes:

  • realised/unrealised gains and losses from revaluations of financial instruments at fair value
  • impairment and reversal of impairment for financial instruments at amortised cost
  • disposals of financial assets and derecognition of financial liabilities.

  Revaluations of financial instruments at fair value

  At the end of each reporting period, the Board assesses whether there is objective evidence that a financial asset or group of financial assets is impaired. Objective evidence includes financial difficulties of the debtor identified and recorded in the Board’s provider risk register and default payments. All financial assets, except for those measured at fair value through profit or loss, are subject to annual review for impairment.

  Receivables are assessed for impairment and bad debts on a regular basis. Those bad debts considered as written off through mutual consent are classified as a transaction expense. Bad debts not written off by mutual consent and the impairment of receivables are classified as other economic flows in net result.

• Note 6 Receivables

  Receivables	30 June 2022 $’000	30 June 2021 $’000
  Contractual receivables
  Trade and other receivables	–	31
  Expected credit loss	–	(10)
  Total contractual receivables	–	21
  Statutory receivables
  Receivables from Victorian Government	28,058	25,584
  GST input tax credit recoverable	456	265
  Total statutory receivables	28,514	25,849
  Total receivables	28,514	25,870

  Receivables consist of:

  • contractual receivables, such as debtors in relation to goods and services
  • statutory receivables, such as amounts owing from the Victorian GST.

  Contractual receivables are classified as financial instruments. Statutory receivables are not classified as financial instruments because they do not arise from a contract.

  Receivables are recognised initially at fair value and subsequently measured at amortised cost, using the effective interest method, less expected credit losses. Expected credit loss is classified as other economic flows in the net result. Contractual receivables are written off when there is no reasonable expectation of recovery and impairment losses are classified as a transaction expense. Subsequent recoveries of amounts previously written off are credited against the same line item.

  Details on the Board’s impairment policies, exposure to credit risk, and the calculation of the loss allowance are set out in Note 9 ‘Financial instruments’.

  Movement in the provision for expected credit loss	30 June 2022 $’000	30 June 2021 $’000
  Opening loss allowance	(10)	(132)
  (Increase)/decrease in allowance recognised in surplus or deficit	10	122
  Balance at end of the year	–	(10)

• Note 7 Payables

  Payables	30 June 2022 $’000	30 June 2021 $’000
  Contractual payables	5,266	2,923
  Statutory payables	–	–
  Total payables	5,266	2,923

  Payables consist of:

  • contractual payables, such as accounts payable and expenditure accruals. Contractual payables represent liabilities for goods and services provided to the Board before the end of the financial year that are unpaid and arise when the Board becomes obliged to make future payments in respect of the purchase of those goods and services.
  • statutory payables, such as GST.

  Contractual payables are classified as financial instruments and categorised as financial liabilities at amortised cost. Statutory payables are recognised and measured similarly to contractual payables but are not classified as financial instruments and not included in the category of financial liabilities at amortised cost, because they do not arise from a contract.

• Note 8 Contingent assets and contingent liabilities

  Contingent assets and contingent liabilities are not recognised in the balance sheet, but are disclosed by way of a note and, if quantifiable, are measured at nominal value. Contingent assets and liabilities are presented inclusive of GST receivable or payable respectively. As at 30 June 2022, the Board had no knowledge of any contingent assets or contingent liabilities (2021 – Nil).

• Note 9 Financial instruments

  Financial risk management objectives and policies

  The Board’s principal financial instruments comprise:

  • receivables (excluding statutory receivables)
  • payables (excluding statutory payables).

  The main purpose in holding financial instruments is to prudentially manage the Board’s financial risks within government policy parameters.

  The Board’s main financial risks include credit risk and liquidity risk. The Board has overall responsibility for the establishment and oversight of its risk management framework.

  Credit risk

  Credit risk arises from the contractual financial assets of the Board, which comprise contractual receivables. The Board’s exposure to credit risk arises from potential default of a counterparty on its contractual obligations, resulting in financial loss to the Board.

  Credit risk associated with the Board’s contractual receivables is minimal, because the main debtor is the Victorian Government. For debtors other than the government, it is the Board’s policy to deal only with organisations that meet the standard financial viability requirements.

  There are no financial assets that have had their terms renegotiated to prevent them from being past due or impaired, and they are stated at the carrying amounts as indicated.

  Liquidity risk

  Liquidity risk is the risk that the Board would be unable to meet its financial obligations as and when they fall due. The Board’s exposure to liquidity risks is deemed insignificant, as no obligation to allocate funding is entered into without securing appropriate sources to meet the commitments.

  Measurement basis and accounting policy

  Financial instrument classification	Accounting policy
  Financial assets
  Contractual receivables	Receivables are recognised at fair value, being the amount receivable, which is reduced for any impairment.
  	Outstanding debts are reviewed at regular intervals to assess their collectability.
  Financial liabilities
  Contractual payables	Liabilities are recognised for amounts to be paid in future for services provided by organisations contracted with the Board which, at balance sheet date, remain unsettled.

  The Board considers the carrying amount of financial instrument assets and liabilities recorded in the financial statements to be a fair approximation of their fair values, because of the short-term nature of the financial instruments and the expectation that they will be paid in full. The fair values and net fair values of financial instrument assets and liabilities are determined as follows:

  • The fair value of financial instrument assets and liabilities with standard terms and conditions and traded in active liquid markets are determined with reference to quoted market prices.
  • The fair value of other financial instrument assets and liabilities are determined in accordance with generally accepted pricing models based on discounted cash flow analysis.

  Contractual financial assets

  The Board applies the AASB 9 ‘Financial Instruments’ simplified approach for all contractual receivables to measure expected credit losses using a lifetime expected loss allowance based on assumptions about the risk of default and expected loss rates. The Board has grouped contractual receivables on shared credit risk characteristics and days past due and selected the expected credit loss rate based on past history, existing market conditions, as well as forward-looking estimates at the end of the financial year.

  2022 contractual receivables	Current $’000	Less than 1 month $’000	1 to 3 months $’000	3 to 12 months $’000	1 to 5 years $’000	Total $’000
  Expected loss rate	–	–	–	–	–	–
  Gross carrying amount	–	–	–	–	–	–
  Less loss allowance	–	–	–	–	–	–
  Net carrying value	–	–	–	–	–	–

  2021 contractual receivables	Current $’000	Less than 1 month $’000	1 to 3 months $’000	3 to 12 months $’000	1 to 5 years $’000	Total $’000
  Expected loss rate (i)	0%	0%	0%	0%	33%	33%
  Gross carrying amount	–	–	–	–	31	31
  Less loss allowance	–	–	–	–	(10	(10
  Net carrying value	–	–	–	–	21	21

  (i) The expected credit loss considers the impact that COVID-19 had on debtors trading conditions

  Ageing analysis of contractual financial liabilities

  2022 liabilities	Carrying amount $’000	Nominal amount $’000	Maturity dates
  			Less than 1 month $’000	1 to 3 months $’000	3 to 12 months $’000	1 to 5 years $’000
  Contractual payables	5,266	5,266	191	5,075	–	–
  Total	5,266	5,266	191	5,075	–	–

  2021 liabilities	Carrying amount $’000	Nominal amount $’000	Maturity dates
  			Less than 1 month $’000	1 to 3 months $’000	3 to 12 months $’000	1 to 5 years $’000
  Contractual payables	2,923	2,923	2,882	41	–	–
  Total	2,923	2,923	2,882	41	–	–

• Note 10 Cash flow information

  Reconciliation of net result for the period to net cash flow from operating activities	30 June 2022 $’000	30 June 2021 $’000
  Net result for the period	311	3,677
  Other non-cash items affecting results
  (Increase)/decrease in receivables	(2,644)	(6,196)
  (Increase)/decrease in prepayments	(10)	(2)
  Increase/(decrease) in payables	2,343	2,521
  Net cash flows from/(used in) operating activities	–	–

• Note 11 Responsible persons

  In accordance with the Ministerial Directions issued by the Assistant Treasurer under the Financial Management Act 1994, the following disclosures are made regarding responsible persons for the reporting period.

  The persons who held the positions of Minister and Accountable Officer on the Board are as follows:

  Responsible Minister

  • The Hon Gayle Tierney MP (1 July 2021 – 30 June 2022)

  The following persons acted in the absence of the responsible Minister during the year:

  • The Hon Ingrid Stitt MP (3–10 July 2021, and 7–10 January 2022)
  • The Hon James Merlino MP (21–22 September 2021, and 11–27 January 2022)

  Accountable Officer

  • Ms Jeanette Nagorcka (1 July 2021 – 30 June 2022)

  The following officers acted in the absence of Ms Jeanette Nagorcka during the year:

  • Mr Simon Booth (4–14 January 2022)

  Significant transactions with government-related entities

  During the year, the Board had the following significant government-related entity transactions:

  • receipt of grant funding from the Department of Education and Training ($32.1 million), together with resources received free of charge ($6.0 million), to undertake legislative responsibilities
  • payments to the Department of Health and Human Services ($0.2 million) for the support of a grants management system
  • payments to the Centre for Adult Education ($0.8 million) and AMES Australia ($1.3 million) for the delivery of educational services.

  Key management personnel and related parties

  Related parties of the Board include all key management personnel and their close family members and personal business interests (controlled entities, joint ventures and entities they may have significant influence over). Other related parties include Victorian Cabinet ministers (including their close family members) and public sector entities that are controlled and consolidated into the whole of government consolidated financial statements.

  Key management personnel of the Board include:

  • Board members
  • Minister for Higher Education, Minister for Training and Skills and Minister for Agriculture in the Parliament of Victoria
  • Accountable Officer.

  
  

  Entity	Key management personnel	Position title	Period
  Parliament of Victoria	The Hon Gayle Tierney MP	Minister for Higher Education, Minister for Training and Skills and Minister for Agriculture	1 July 2021 – 30 June 2022
  Board	Ms Jeanette Nagorcka	Accountable Officer	1 July 2021 – 30 June 2022
  Board	Ms Maria Peters	Chairperson	1 July 2021 – 30 June 2022
  Board	Mr Raoul Wainwright	Deputy Chairperson	1 July 2021 – 25 September 2021
  Board	Dr Maylyn Lam	Deputy Chairperson	26 October 2021 – 30 June 2022
  		Board member	1 July 2021 – 25 October 2021
  Board	Mr James Atkinson	Board member	1 July 2021 – 30 June 2022
  Board	Ms Sally Brennan	Board member	1 July 2021 – 30 June 2022
  Board	Ms Claudia Fatone	Board member	1 July 2021 – 30 June 2022
  Board	Mr Michael Grogan	Board member	1 July 2021 – 30 June 2022
  Board	Ms Margaret Lewis	Board member	1 July 2021 – 30 June 2022
  Board	Mr John Maddock	Board member	1 July 2021 – 30 June 2022
  Board	Mr Ekrem Ozyurek	Board member	12 December 2021 – 30 June 2022
  Board	Ms Deborah Sansom	Board member	12 December 2021 – 30 June 2022
  Board	Dr Winifred Scott	Board member	1 July 2021 – 30 June 2022
  Board	Ms Penny Wilson	Board member	1 July 2021 – 30 June 2022

  The compensation detailed below excludes salaries and benefits that the portfolio Minister received. The Minister’s remuneration and allowances are set by the Parliamentary Salaries and Superannuation Act 1968 and are reported in the Department of Parliamentary Services’ Financial Report.

  Remuneration of key management personnel

  Other than ministers and accountable officers, the number of key management personnel and their total remuneration during the reporting period are shown in the table below. Remuneration comprises employee benefits in all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered, and is disclosed in the following categories:

  • Short-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid or payable on a regular basis, as well as non-monetary benefits such as allowances and free or subsidised goods or services.
  • Post-employment benefits include pensions and other retirement benefits paid or payable on a discrete basis when employment has ceased.
  • Other long-term benefits include long service leave, other long service benefits or deferred compensation.
  • Termination benefits include termination of employment payments, such as severance packages.

  Remuneration of key management personnel (excluding responsible ministers)	30 June 2022	30 June 2021
  Short-term benefits	$145,017	$182,924
  Post-employment benefits	$4,283	$5,752
  Other long-term benefits	–	–
  Termination benefits	N/A	N/A
  Share-based payments	N/A	N/A
  Total remuneration	$149,300	$188,676
  Total number of key management personnel	13	13
  Total annualised employee equivalents (i)	N/A	N/A

  (i) Board members do not fall within employee definitions.

  Remuneration of Accountable Officer

  The Accountable Officer is an executive officer employed by the Department of Education and Training, with information on remuneration disclosed in the department’s financial statements. The Board recognises the indirect cost associated with the Accountable Officer’s time within the services free of charge recognised in the operating statement.

  Retirement benefits of responsible persons

  There were no retirement benefits made in connection with retirement of responsible persons of the reporting entity.

  Transactions and balances with key management personnel and other related parties

  During the reporting period, no responsible person received or was entitled to receive any benefit (other than remuneration disclosed in the financial report) from a contract between the Board and that responsible person or a firm or company of which that responsible person is a member or has a substantial interest.

  During the reporting period, Adult Learning Australia undertook maintenance of Learn Local digital assets. During the 2021–22 financial year, a one-year extension was authorised by the department. While Ms Sally Brennan was a Board member of both the Adult, Community and Further Education Board and Adult Learning Australia, there was no consultation with, or involvement from, Board members in the contract amendment or extension.

  Outside normal citizen-type transactions, there were no other related-party transactions that involved key management personnel, their close family members or their personal business interests. No provision has been required, nor any expense recognised, for impairment of receivables from related parties. Other related transactions and loans requiring disclosure under the Directions of the Assistant Treasurer have been considered and there are no matters to report.

• Note 12 Remuneration of executives

  There is no remuneration of executive officers (other than the Accountable Officer) to be reported for the accounting period, as it was paid by the Department of Education and Training.

• Note 13 Remuneration of auditors

  Victorian Auditor-General’s Office	30 June 2022 $’000	30 June 2021 $’000
  Audit of the financial statements	35	35

• Note 14 Subsequent events

  The State of Victoria released the ‘Stay Well In Winter’ campaign on Thursday 12 July 2022, requesting employers to consider working from home arrangements, in an effort to control the spread of COVID-19. While these recommendations modified the manner in which entities operate, there are no known significant financial impacts on the Board’s operations, future results and financial position requiring disclosure after the reporting date.

  No other matters or circumstances have arisen since the end of the financial year which significantly affected or may affect the operations, the results of operations or the state of affairs of the Board in future financial years.

• Note 15 Commitments for expenditure across payment timeframe

  Operating commitments 30 June 2022	Payment timeframe
  		Total $’000	1 year $’000	1–5 years $’000	5 years or more $’000
  Pre-accredited training delivery	10,526	10,526	–	–
  Other program delivery	2,139	2,139	–	–
  Total expenditure commitments	12,665	12,665	–	–

  Operating commitments 30 June 2021	Payment timeframe
  		Total $’000	1 year $’000	1–5 years $’000	5 years or more $’000
  Pre-accredited training delivery	11,655	11,655	–	–
  Other program delivery	2,125	2,125	–	–
  Total expenditure commitments	13,780	13,780	–	–

  Commitments for future expenditure include operating and capital commitments arising from contracts. These commitments are not recognised in the balance sheet but are disclosed at their nominal value and inclusive of GST payable. In addition, where it is considered appropriate and provides additional relevant information to users, the net present values of significant individual projects are stated. These future expenditures cease to be disclosed as commitments once the related liabilities are recognised in the balance sheet.

• Note 16 Other accounting items

  Cash and deposits

  The Board does not hold a bank account with any financial institution. Total approved appropriations for the relevant period are transferred by the Department of Education and Training to the Board, in a phased manner throughout the financial year via inter-entity transactions.

  Comprehensive operating statement

  The comprehensive operating statement comprises 3 components: ‘net result from transactions’ (or ‘net operating balance’), ‘other economic flows included in net result’ and ‘other economic flows – other comprehensive income’. The sum of the first two, together with the net result from discontinued operations, represents the net result.

  The ‘net result from transactions’ or ‘net operating balance’ is a key fiscal aggregate and is derived by income from transactions minus expenses from transactions. It is a summary measure of the ongoing sustainability of operations. It excludes gains and losses resulting from changes in price levels and other changes in the volume of assets. It is the component of the change in net worth that is due to transactions and can be attributed directly to government policies.

  ‘Transactions’ are those economic flows that are considered to result from policy decisions, usually interactions between two entities by mutual agreement. Transactions also include flows within an entity, such as depreciation where the owner is simultaneously acting as the owner of the depreciating asset and as the consumer of the service provided by the asset. Taxation is regarded as mutually agreed interactions between the government and taxpayers.

  Transactions can be in kind (for example, assets provided or given free of charge or for nominal consideration) or where the final consideration is cash.

  Balance sheet

  Assets and liabilities are presented in liquidity order, with assets aggregated into financial assets and non-financial assets.

  Current and non-current assets and liabilities (those expected to be recovered or settled beyond 12 months) are disclosed in the notes, where relevant.

  Statement of changes in equity

  The statement of changes in equity presents reconciliations of each non-owner and owner equity opening balance at the beginning of the reporting period to the closing balance at the end of the reporting period.

  It also separately shows the changes due to amounts recognised in the ‘comprehensive result’ and amounts recognised in ‘other economic flows – other movements in equity’ related to ‘transactions with owner in its capacity as owner’.

  Cash flow statement

  Cash flows are classified according to whether they arise from operating activities, investing activities, or financial activities. This classification is consistent with requirements in AASB 107 ‘Statement of Cash Flows’.

  Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables on the balance sheet.

  Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities that are recoverable from, or payable to, the taxation authority, are presented as operating cash flow.

  Australian Accounting Standards (AASs) issued that are not yet effective

  Certain new accounting standards and interpretations have been published but are not mandatory for the 30 June 2022 reporting period. The Board assesses the impact of these new standards to determine their applicability and early adoption where applicable.

  As at 30 June 2022, the following standards and interpretations that are applicable to the Board had been issued but were not made mandatory for the financial year ending 30 June 2022. The Board has not and does not intend to adopt these standards early.

  Topic	Key requirements	Effective date
  AASB 2020–1 ‘Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-Current ’	This Standard amends AASB 101 to clarify requirements for the presentation of liabilities in the statement of financial position as current or non-current. A liability is classified as non-current if an entity has the right at the end of the reporting period to defer settlement of the liability for at least 12 months after the reporting period. The meaning of settlement of a liability is also clarified.	1 January 2023

  In addition to the new standards and amendments outlined in the table above, the AASB has issued a list of other amending standards that are not effective for the 2021–22 reporting period (as listed below). In general, these amending standards include editorial and reference changes that are expected to have insignificant impacts on public sector reporting:

  AASB 2020–3 Amendments to Australian Accounting Standards – Annual Improvements 2018–20 and Other Amendments.

  AASB 2021–2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definitions of Accounting Estimates.

  AASB 2021–6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards.

  AASB 2021–7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections.

• Appendix 1 Disclosure index

  The Annual Report of the Board is prepared in accordance with all relevant Victorian legislation. This index has been prepared to facilitate identification of our compliance with statutory disclosure requirements.

  Legislation	Requirement	Page
  Standing Directions and Financial Reporting Directions
  Report of operations
  Charter and purpose
  FRD 22	Manner of establishment and the relevant ministers	9
  FRD 22	Purpose, functions, powers and duties	9–11
  FRD 22	Initiatives and key achievements	12–23
  FRD 22	Nature and range of services provided	9–23
  Management and structure
  FRD 22	Organisational structure	32
  Financial and other information
  FRD 8	Performance against output performance measures	12
  FRD 10	Disclosure index	59–60
  FRD 12	Disclosure of major contracts	33
  FRD 15	Executive officer disclosures	33
  FRD 22	Employment and conduct principles	32
  FRD 22	Occupational health and safety policy	32
  FRD 22	Summary of financial results for the year	24
  FRD 22	Significant changes in financial position during the year	24
  FRD 22	Major changes or factors affecting performance	24
  FRD 22	Subsequent events	56
  FRD 22	Application and operation of the Freedom of Information Act 1982	34
  FRD 22	Compliance with building and maintenance provisions of the Building Act 1993	35
  FRD 22	Statement on National Competition Policy	35
  FRD 22	Application and operation of the Public Interest Disclosures Act 2012	35–6
  FRD 22	Details of consultancies over $10,000	33
  FRD 22	Details of consultancies under $10,000	33
  FRD 22	Disclosure of government advertising expenditure	33
  FRD 22	Disclosure of ICT expenditure	34
  FRD 22	Statement of availability of other information	37–8
  FRD 22	Asset Management Accountability Framework	38
  FRD 24	Reporting on office-based environmental impacts	37
  FRD 29	Workforce data disclosures	33
  SD 5.2	Specific requirements under Standing Direction 5.2	1, 40
  Compliance attestation and declaration
  SD 5.1.4	Attestation for compliance with Ministerial Standing Direction	38
  SD 5.2.3	Declaration in report of operations	1
  Financial statements
  Declaration
  SD 5.2.2	Declaration in financial statements	40
  Other requirements under Standing Directions 5.2
  SD 5.2.1(a)	Compliance with AASs and other authoritative pronouncements	47
  SD 5.2.1(a)	Compliance with Standing Directions	40
  SD 5.2.1(b)	Compliance with Model Financial Report	40–58
  Other disclosures as required by FRDs in notes to the financial statements*
  FRD 21	Disclosures of responsible persons, executive officers and other personnel (contractors with significant management responsibilities) in the Financial Report	53–5
  FRD 110	Cash flow statements	45
  FRD 114	Financial instruments – general government entities and public non-financial corporations	49–52
  FRD 120	AASs applicable for for-profit and not-for-profit entities	58
  FRD 122	Transitional requirements on the application of AASB 1058 ‘Income of Not-For-Profit Entities’	47–8
  * Note: References to FRDs have been removed from the disclosure index if the specific FRDs do not contain requirements that are of the nature of the disclosure.
  Legislation
  Freedom of Information Act 1982		34
  Building Act 1993		35
  Financial Management Act 1994		1, 47
  Disability Act 2006		36
  Public Interest Disclosures Act 2012		35–6

• Appendix 2 Grants and transfer payments (other than contributions by owners)

  The following grant payments were made to certain companies and organisations during 2021–22:

  Name of company or organisation	Pre-accredited and associated grants $’000 (excl. GST)	Sector support grants $’000 (excl. GST)	Total $’000 (excl. GST)
  Access Australia Group Limited	88	–	88
  Adult and Community Education (Victoria) Incorporated	6	–	6
  Adult Learning Australia Ltd	0	778	778
  Alamein Neighbourhood & Learning Centre Inc	88	28	116
  Albury Wodonga Community College Limited	26	–	26
  Albury Wodonga Volunteer Resource Bureau Inc	21	–	21
  AMES Australia	1,265	–	1,265
  Anglesea Community House Inc.	1	–	1
  Angliss Neighbourhood House	90	–	90
  Ararat Neighbourhood House	10	–	10
  Arrabri Community House Inc	128	46	174
  Art Resource Collective Incorporated	10	–	10
  Australian Multicultural Community Services Limited	26	–	26
  Australian Croatian Community Services Ltd	25	–	25
  Australian Romanian Community Welfare, Health and Services Association of Victoria Inc	18	–	18
  Australian Vietnamese Women's Association	149	–	149
  Avenue Neighbourhood House At Eley Inc	97	–	97
  Balance Training Services Pty Ltd	68	–	68
  Ballan & District Community House & Adult Education Centre Inc	12	–	12
  Ballarat Neighbourhood Centre Inc	288	–	288
  Banksia Gardens Community Services	610	27	637
  Bass Coast Adult Learning Inc	132	–	132
  Beaufort Community House and Learning Centre Incorporated	14	–	14
  Belgium Avenue Neighbourhood House Incorporated	53	–	53
  Bellarine Living and Learning Centre Inc	20	–	20
  Bellarine Training and Community Hub Incorporated	15	–	15
  Belvedere Community Centre Inc	30	32	62
  Bendigo Neighbourhood Hub Inc	75	–	75
  Berry Street Victoria Incorporated	27	–	27
  Beulah Historical, Learning and Progress Association Inc	21	–	21
  Birallee Park Neighbourhood House Inc	29	–	29
  Bnym Aboriginal Corporation	67	–	67
  Box Hill Institute	787	–	787
  BRACE Education Training & Employment Limited	59	–	59
  Brunswick Neighbourhood House Co-operative Limited	240	–	240
  Bubup Wilam Aboriginal Child and Family Centre Incorporated	12	–	12
  Buchan District Outreach Inc	12	13	25
  Carlton Neighbourhood Learning Centre Inc	131	–	131
  Carringbush Adult Education Inc	170	51	221
  Castlemaine Community House Incorporated	173	30	203
  Central Highlands Group Training Incorporated	15	–	15
  Central Ringwood Community Centre	104	–	104
  Centre for Participation Inc	245	–	249
  CERES Inc	40	–	40
  Cheltenham Community Centre Inc	263	–	263
  Child and Family Care Network Inc	186	–	186
  Christie Centre Inc	23	–	23
  Churchill Neighbourhood Centre Inc	21	–	21
  Cire Services Incorporated	259	32	291
  Clota Cottage Neighbourhood House Inc	11	–	11
  Cloverdale Community Centre Inc	245	46	291
  Cobram Community House Inc	27	–	27
  Comm Unity Plus Services	234	–	234
  Community College Gippsland Ltd	224	–	224
  Community Hub Inc	27	–	27
  Concern Australia Welfare Inc	70	–	70
  Continuing Education and Arts Centre of Alexandra Inc	17	1	18
  Coonara Community House Inc	139	–	139
  Corryong Neighbourhood House Inc	18	–	18
  Craigieburn Education and Community Centre Incorporated	61	–	61
  Cranbourne Community House Inc	136	–	136
  Dallas Neighbourhood House Assoc Inc	185	–	185
  Dandenong Neighbourhood Community and Learning Centre Inc	260	–	260
  Daylesford Neighbourhood Centre Inc	25	–	25
  Diamond Valley Learning Centre Inc	126	–	126
  Djerriwarrh Employment & Education Services Inc	263	80	343
  Donald Learning Group Inc	10	–	10
  Doveton Neighbourhood Learning Centre Inc	128	46	174
  Duke Street Community House Association Inc	252	–	252
  East End Community House Inc	262	–	262
  Echuca Neighbourhood House Inc	29	–	29
  Elwood–St Kilda Neighbourhood Learning Centre Inc	127	–	127
  Emerald Community House Inc	86	–	86
  Encompass Community Services Incorporated	31	–	31
  Endeavour Hills Neighbourhood Centre Inc	117	–	117
  Euroa Health Inc	2	–	2
  Farnham Street Neighbourhood Learning Centre Inc	472	–	472
  Fitzroy Learning Network Inc	64	–	64
  Footscray Community Arts Centre Limited	16	–	16
  Foundation 61 Inc	105	–	105
  Foundation Learning Centre Inc	361	174	535
  Frankston City Council	44	–	44
  Geelong Ethnic Communities Council Incorporated	438	–	438
  Gippsland Employment Skills Training Inc	183	–	183
  Glen Eira Adult Learning Centre Inc	211	–	211
  Glen Park Community Centre Inc	205	46	251
  Glenroy Neighbourhood Learning Centre Inc	128	–	128
  Godfrey Street Community House Association Inc	15	–	15
  Goldfields Employment and Learning Centre Inc	64	–	64
  Grampians Community Health	1	–	1
  Great Ocean Road Health	10	–	10
  Haddon Community Learning Centre Inc	33	–	33
  Hallam Community Learning Centre Inc	114	–	114
  Hampton Park Care Group Inc	63	–	63
  Healesville Living & Learning Centre Inc	62	–	62
  Heyfield Community Resource Centre Inc	27	–	27
  Holden Street Neighbourhood House Inc	50	–	50
  Horsham Community House Inc	18	–	18
  Hume City Council	111	–	111
  Inclusion Melbourne Inc	93	–	93
  Inner Melbourne VET Cluster Inc	46	18	64
  Japara Neighbourhood House Inc	9	–	9
  Jesuit Social Services Limited	331	4	335
  Jewish Care (Victoria) Inc	10	–	10
  Jika Jika Community Centre Inc	18	–	18
  JobCo Employment Services Association Inc	46	59	105
  K.Y.M. (Victoria) Incorporated	232	–	232
  Kangaroo Flat Community Group Inc	1	–	1
  Karingal St Laurence Limited	139	–	139
  Kensington Neighbourhood House Inc	110	28	138
  Kerrie Neighbourhood House Inc	18	–	18
  Kew Neighbourhood Learning Centre Inc	208	65	273
  King Valley Learning Exchange Inc	27	–	27
  Kinglake Ranges Neighbourhood House Inc	37	–	37
  Kyabram Community and Learning Centre Inc	15	–	15
  Kyneton Community & Learning Centre Inc	106	46	152
  Lalor Living and Learning Centre Inc	112	–	112
  Langwarrin Community Centre Inc	0	–	0
  Lara Community Centre Inc	25	–	25
  Laurels Education and Training Incorporated	53	–	53
  Laverton Community Integrated Services Inc	288	–	288
  Life Skills Victoria Incorporated	72	–	72
  LINK Neighbourhood House Inc	13	–	13
  Living and Learning at Ajani Inc	29	27	56
  Living Learning Pakenham Inc	242	–	242
  Loddon Campaspe Multicultural Services Inc	149	75	224
  Longbeach Place Inc	33	–	33
  Lyrebird Community Centre Inc	87	–	87
  MACE Inc	77	–	77
  Macedon Ranges Further Education Centre Inc	84	–	84
  MADEC Australia	59	–	59
  Maldon Neighbourhood Centre Inc	28	–	28
  Mallacoota District Health & Support Service Inc	9	–	9
  Manna Gum Community House Inc	41	46	87
  Meadow Heights Learning Shop Inc	215	–	215
  Melton South Community Centre Inc	89	–	89
  Merinda Park Learning and Community Centre Inc	92	–	92
  Micare Ltd	143	–	143
  Migrant Resource Centre North West Region Inc	39	–	39
  MiLife-Victoria Inc	128	–	128
  Mill Park Community Services Group Inc	340	–	340
  Milpara Community House Inc	71	–	71
  Mitcham Community House Incorporated	41	–	41
  Moe Neighbourhood House Inc	29	–	29
  Moongala Women's Collective Inc	30	–	30
  Mordialloc Neighbourhood House Inc	51	–	51
  Mount Beauty Neighbourhood Centre Inc	51	–	51
  Mountain District Women’s Co-Operative Limited	227	28	255
  Murray Adult Community Education–Swan Hill Inc	119	–	119
  Murray Human Services Inc	38	–	38
  Myrtleford Neighbourhood Centre Inc	35	–	35
  Ngwala Willumbong Limited	122	–	122
  Nhill Neighbourhood House Learning Centre Inc	233	21	254
  Nillumbik Shire Council	33	–	33
  North Melbourne Language & Learning Inc	192	–	192
  North Ringwood Community House Incorporated	50	–	50
  North Shepparton Community & Learning Centre Inc	20	–	20
  Noweyung Ltd	9	–	9
  Numurkah Community Learning Centre Inc	21	–	21
  Olympic Adult Education Inc	295	–	295
  Open Door Neighbourhood House Inc	150	–	150
  Orana Neighbourhood House Inc	115	–	115
  Orbost Education Centre Incorporated	41	–	41
  Outlets Co-operative Neighbourhood House Limited	14	–	14
  Outlook (Vic.) Inc	93	–	93
  Pangerang Community House Inc	15	–	15
  Park Orchards Community House & Learning Centre Inc	50	–	50
  Paynesville Neighbourhood Centre Inc	85	4	89
  Peninsula Training and Employment Program Inc	125	28	153
  Phillip Island Community and Learning Centre Inc	26	–	26
  Pines Learning Inc	147	–	147
  Port Phillip Community Group Limited	129	30	159
  Portland Workskills Inc	66	–	66
  PRACE Inc	422	99	521
  Prahran Community Learning Centre Inc	171	–	171
  Preston Neighbourhood House Inc	380	46	426
  Pyramid Hill Neighbourhood House Inc	2	–	2
  Quantin Binnah Community Centre Inc	8	–	8
  Red Cliffs Community Resource Centre Inc	25	–	25
  Rejoice Chinese Christian Communication Centre Inc	19	–	19
  Resurrection Catholic Church Keysborough	334	–	334
  Reynard Street Neighbourhood House Incorporated	62	–	62
  Richmond Community Learning Centre Inc	32	–	32
  Robinvale Network House Inc	17	–	17
  Rosewall Neighbourhood Centre Inc	91	–	91
  Rowville Neighbourhood Learning Centre Inc	106	–	106
  Rural Industries Skill Training Centre Inc	109	–	109
  Rushworth Community House Inc	13	–	13
  Sale Neighbourhood House Inc	25	–	25
  Sandybeach Community Co-operative Society Limited	279	–	279
  SCAA Shearer Woolhandler Training Inc	28	41	69
  Selby Community House Inc	23	–	23
  Shepparton Access	93	–	93
  Shepparton Adult and Community Education College Inc	26	–	26
  Small Business Mentoring Service Inc	–	165	165
  South Shepparton Community Centre Inc	12	–	12
  Southern Grampians Adult Education Inc	34	–	34
  Southern Migrant and Refugee Centre Inc	32	–	32
  Southport Community Centre Incorporated	108	–	108
  SPAN Community House Inc	32	–	32
  SpringDale Neighbourhood Centre Inc	144	–	144
  Springvale Indo-Chinese Mutual Assistance Association Inc	89	–	89
  Springvale Learning and Activities Centre Incorporated	258	46	304
  Springvale Neighbourhood House Inc	267	–	267
  St. Arnaud Neighbourhood House Inc	14	–	14
  Stawell Neighbourhood House Inc	10	–	10
  Sunraysia Mallee Ethnic Communities Council Inc	124	–	124
  Sunraysia Regional Consulting Limited	18	–	18
  Sussex Neighbourhood House Inc	57	–	57
  Task Force Community Agency Inc	213	–	213
  Tatura Community House Inc	19	–	19
  The Basin Community House Inc	213	–	213
  The Centre for Continuing Education Inc	599	4	603
  The Centre: Connecting Community in North & West Melbourne Inc	44	–	44
  The Kevin Heinze Garden Centre Incorporated	10	–	10
  The Old Courthouse Committee of Management Inc	25	–	25
  The Onemda Association Inc	115	–	115
  The South Kingsville Community Centre Inc	32	–	32
  Traralgon Neighbourhood Learning House Inc	55	–	55
  U3A Network Victoria Inc	0	165	165
  Uniting (Victoria and Tasmania) Limited	61	–	61
  Upper Beaconsfield Community Centre Inc	10	–	10
  Vermont South Community House Incorporated	57	–	57
  VET Development Centre Ltd	46	194	240
  VICSEG New Futures	47	4	51
  Victoria University	0	235	235
  Victorian Aboriginal Community Services Association Limited	43	–	43
  Victorian Adult Literacy and Basic Education Council Inc	0	39	39
  Victorian Vocational Rehabilitation Association	39	–	39
  Waminda Inc	8	–	8
  Warracknabeal Neighbourhood House and Learning Centre Inc	48	46	94
  Warragul Community House Inc	47	–	47
  Warrandyte Neighbourhood House Inc	11	–	11
  Waverley Community Learning Centre Inc	82	–	82
  Wedderburn Community House Inc	16	–	16
  Wellsprings For Women Incorporated	250	51	301
  Wendouree Neighbourhood Centre Inc	156	–	156
  Westgate Community Initiatives Group Ltd	280	–	280
  Whittlesea Community Connections Inc	31	–	31
  Whittlesea Community House Inc	36	–	36
  Williamstown Community and Education Centre Inc	346	–	346
  Winchelsea Community House Inc	–	–	–
  Wingate Avenue Community Centre Inc	196	34	230
  Women's Information and Referral Exchange Incorporated	–	11	11
  Wonga Park Community Cottage Inc	15	–	15
  Workforce Plus Inc	241	–	241
  Wycheproof Community Resource Centre Inc	12	–	12
  Wyndham Community and Education Centre Inc	417	248	665
  Yarraville Community Centre Inc	311	32	343
  Yarrawonga Neighbourhood House Inc	46	–	46
  Yarrunga Community Centre Inc	109	–	109
  Youth Projects Limited	23	–	23
  YouthNow Inc	391	28	419
  Zoe Support Australia	65	–	65
  Grand total	27,001	3,401	30,402