early childhood care and education authority

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Early Childhood Care and Education Authority Annual Report 2016-17

EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY

ANNUAL REPORT

FOR THE PERIOD JANUARY 2016- JUNE 2017

CONTENTS PAGES

CHAIRPERSON'S MESSAGE 2

OFFICER-IN-CHARGE'S MESSAGE 3

CORPORATE INFORMATION 4

ECCEA PROGRESS REPORT JAN 2016-JUNE 2017 7

CORPORATE GOVERNANCE REPORT 15

INDEPENDENT AUDITORS' REPORT NA

STATEMENT OF FINANCIAL POSITION 22

STATEMENT OF FINANCIAL PERFORMANCE 23

STATEMENT OF CHANGES IN NET ASSETS/EQUITY 24

STATEMENT OF CASH FLOWS 25

STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS 26

NOTES TO THE FINANCIAL STATEMENTS 27-41

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On behalf of Board Members of the Early Childhood Care Education Authority, it gives me

great pleasure to present to you the Annual Report of the Early Childhood Care Education

Authority for the year 2017.

The vision of the ECCEA is the provision of quality preschool education within a safe,

inclusive and child friendly environment. It has as mission to provide equal access for all

children to quality pre-schooling including those at risk of delayed development and

disabilities and those coming from conditions of vulnerability, through a child-centered and

play-based approach, with the involvement of the parents. I am pleased to acknowledge the

various initiatives and projects undertaken by the ECCEA. Our ultimate objective is to

institutionalise a total quality culture with the end-result of providing high quality teaching

and learning in our pre-primary schools.

As Chairperson of the Board of the ECCEA, I will ensure that the Board takes decisions

which adhere to the principles of good governance and financial practices.

On behalf of the Board of ECCEA and in my personal name, I would like to place on record

my gratitude to the Officer in Charge for his great level of commitment. The same expression

of gratitude goes to ECCEA’s committed team, management and staff for their loyalty,

efficiency and dedication during the year. I take this opportunity to acknowledge with

appreciation the valuable support that the Honourable Minister Leela Devi Dookun

Luchoomun has extended to the ECCEA in order to bring improvements in the pre-primary

sector and smiles of joy to our young children.

I also thank all members of the Board for their helpful advice and support on the journey.

Fawzia Toorawa

October 12, 2017

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The Early Childhood Care and Education Authority , a parastatal body operating under the

aegis of the Ministry of Education and Human Resources, Tertiary Education and Scientific

Research , aims at promoting and providing quality pre-primary education within a safe,

inclusive and child friendly environment to all children in the Republic of Mauritius .

I took office as the Officer in Charge on 24 June 2016 and since then with the support of the

ECCEA Board worked towards innovative initiatives in providing high quality pre-school

education in line with for the provision of Nine Years Basic Education, the 2030 Global

Agenda and the Africa’s Agenda 2063.

Our focus was to sustain all programs with the support of all staff with a view to ensure that

activities and projects are conducted economically, efficiently and effectively in compliance

with agreed rules and standards.

We have adopted a participatory approach all times in order to motivate the personnel,

valuing all effort and initiatives for the advancement of the ECCEA.

Our track record has led to Mauritius hosting the ADEA’s inter –Country Node Early

Childhood Development (ICQN-ECD).and the ECCEA has supported the ICQN-ECD

Secretariat.

The financial report financial have been prepared in accordance with Financial Reporting

Framework and Standards for Statutory Bodies issued by the Financial Reporting Council

pursuant to Section 72 of the Financial Reporting Act while taking into consideration the

recommendations made in the Audit Report for the Financial Year 2015.

I wish on behalf of the ECCEA and in my personal name, to express my gratitude to the

Honourable Mrs. Leela Devi Dookun Luchoomun, Minister of Education and Human

Resources, Tertiary Education and Scientific Research for her support to the development of

the preprimary sector, Mrs. F Toorawa, Chairperson of the ECCEA and all the Board

Members for their valuable support and guidance for the efficient management of ECCEA.

My special thanks to all ECCEA Staff who has contributed in the implementation of policies

and programs recommended by the Minister of Education and Human Resources, Tertiary

Education and Scientific Research and the ECCEA Board.

Mr Ahmad Soogali

Officer in Charge

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CORPORATE INFORMATION The Early Childhood Care and Education Authority (ECCEA) is a body corporate established under the Early Childhood Care and Education Authority Act No. 21 of 2007.The Act was proclaimed under the Education Authority Act 2007 and is operating under the aegis of the Ministry of Education and Human Resources, Tertiary Education and Scientific Research, which promotes and provides pre-school education and services in the Republic of Mauritius. The Authority came into operation on 16 June 2008.

Objects of the Authority The objects of the Authority are as follows:

(a) To harmonise and promote integrated early childhood care and

education policies, strategies and programmes in line with recommendations of international and national institutions.

(b) To ensure that all programmes and policies for the education,

care and development of the young child in the Republic of Mauritius are in conformity with the Convention on the Rights of the Child.

(c) To help ensure a smooth transition of the young child from

preschool to lower primary school.

Functions of the Authority

The Authority has the following functions:

(i) Policy formulation

To advise relevant Ministries on the formulation and implementation of policies of Government relating to early childhood care in the Republic of Mauritius.

(ii) Project and Programmes

To implement projects, programmes and activities on early childhood care and education initiated by the Ministry of Education and Human Resources, Tertiary Education and Scientific Research and in collaboration with line Ministries, non-governmental organisations or local and international agencies.

(iii) Building Partnerships

To build partnerships at local, regional and international levels for the development of policies and programmes aiming at the social, emotional, cognitive, moral and spiritual development of the young child as well as for the promotion and development of educational services.

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(iv) Setting norms and standards

To set norms and standards for play equipment, play materials, play space, furniture, books and children’s literature used by educational institutions.

(v) Registration of private pre-primary schools in Mauritius

To carry out the registration and supervision of educational

institutions, their managers, educators and other staff engaged in early childhood care and education.

(vi) Development of training program

To advise on the development of training programs on early

childhood care and education for educators and other staff in educational institutions.

(vii) Administering payment of Per Capita Grant

Administer payment of any form of grants to registered

educational institutions and manage grants in collaboration with the relevant Ministries.

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Powers of the Authority

The Authority shall have such powers as are necessary to enable it to effectively attain its objects and discharge its functions and may, in particular, raise funds and secure financial and other support for its activities.

Decentralisation of services The Early Childhood Care and Education Authority operate on a zone basis, as follows:

Head Office:

Merry Town, Helvetia, St. Pierre

Tel: 4335885 Fax: 4337330

ZONE 1:

50 St Georges Street, Port Louis

Tel: 2134255, 2136180/2136181

ZONE 2:

Charpentier De Cossigny Street, Curepipe

Tel: 6965791, 6986740/ 6986741

Resource Centre Central Flacq:

Hospital Road Central Flacq

Tel:4133925

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Early Childhood Care and Education Authority

1. Mission Statement

The Early Childhood Care and Education Authority (ECCEA) aims at providing equal

access for all children to quality pre-schooling including those at risk of delayed development

and disabilities and those coming from conditions of vulnerability, through a child-centered

and play-based approach, with the involvement of the parents.

2. Strategic Direction 2017-2020

Give children the opportunity to benefit from learning an updated curriculum

in the comfort and security of a welcoming homely environment. To make this

a reality, the ECCEA will work in collaboration with the Mauritius Institute

of Education (MIE) to review the National Curriculum Framework pre-

primary.

To promote Quality Education, the ECCEA aims at bringing pre-primary

education up to International Standards which will be to the reach of every

Mauritian Child. For instance, more exchange programme with International

Institutions in the field of Early Childhood Education will be carried out.

In line with the Government vision, the ECCEA seeks modernizing

educational facilities in Mauritius to accommodate pre-primary school

programs which will provide children with the opportunities to enhance their

individual strengths and abilities regarding sports, movement education,

music, crafts and creativity at large.

To promote IT Literacy from early years, the ECCEA is aiming to integrate

ICT in pre- schools. This will enable children to be well equipped and

prepared to live and work in a today complex society.

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To ensure a holistic development in pre-school children, children will be

encouraged to develop fundamental education and practical life skills.

For the child to become a responsible citizen, the ECCEA intends to provide

smart pre- primary school creative to promote not only education but also

promoting values. To achieve this objective, the ECCEA intends to work in

collaboration with different stakeholders such as Crime Prevention Unit,

Ombudsperson for Children’s Office, ICAC and other specialized

institutions.

3. Main Achievements for Financial Year 2016/2017

Kiddy Science Fair 2016

The second Kiddy Science Fair was held from 16 to 18 November 2016 at the Rajiv

Gandhi Science Centre where 150 private pre-primary schools of ECCEA Regional

Office of Zone 1 participated in order to raise awareness within pre-school children

on the importance of science in our day to day life. This Kiddy Science Fair had the

visit of some 3000 parents and children. The next edition is expected to be held in

October 2017.

SEN Workshops

Workshops on Special Educational Needs (SEN) were held for some 411 ECCEA

pre- primary school teachers with the collaboration of the Mauritius Institute of

Education (MIE) from 21st to 25

th November 2016.

The aim of this workshop was to enable teachers to develop a broader understanding

of Special Educational Needs in the pre-primary school setting.

Developmental Learner Profile (DLP)

The main objective of the document of the Developmental Learner Profile (DLP) is to

ensure a smooth transition between pre-primary and primary in line with the nine year

schooling. As such, the ECCEA has ensured the free distribution of the DLP to all

children attending private, public pre-primary schools including those run by Local

Authorities in Mauritius, Rodrigues and Agalega.

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Early Years ICT Integration Programme

In view of promoting IT literacy within ECCEA staff and pre-school children, the

ECCEA had been conducting training for some 412 ECCEA pre-primary school

educators. A manual was also produced in collaboration with the Mauritius

Institute of Education (MIE) as a support material for these teachers. Training was

also extended to educators in Rodrigues.

Capacity building

With a view to ensure that quality education is provided in the pre- primary sector, the

ECCEA has since year 2016 been organising various workshops to empower its

educators to provide better service. As such the following workshops were held:

- Developmental Learner Profile.

- Good Governance and Customer Care

- Handling common problem of children and Strengthening family

- Exhibition by ECCEA pre-primary schools teachers and Creativity workshop with

children at Flacq Resource Centre were held from 1st

to 2nd

of December 2016.

The ECCEA had also been organizing Parental Empowerment Programme for 1,100

parents from 7th

to 28 September 2016 on child protection issues and strengthening family

values as well as trained some 79 School Attendants on “How a clean and safe

environment influences you and the pre-primary school children” by the Global Peace

House on 29 November 2016.

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4. Key Actions for FY 2017/18

Key Action

Key

Performance

Indicator

Target

Review existing Curriculum (NCF pre-

primary)

Curriculum

organization

Curriculum

management

Teaching

programmes

Teaching methods

Classroom

management

Bring Quality Education up to

International Standard.

Quality management

Quality assessment and

evaluation

Standardise pre-

school education

to meet

International

norms and

standards.

Enhance the childrens’ abilities through

sport, music and innovative activities

Sport & music

equipment

Teaching and

innovative learning

aids for children

189 Government

pre-primary

Schools

Promote IT Literacy in Government

attached pre- primary schools

1 educational software

per Government pre-

primary school in line

with existing

Curriculum (pre-

primary)

60 Government

pre-primary

schools

Developing fundamental education and

practical life skill

Extra-curricular

activities (e.g music,

sports, cooking,

dancing etc.)

Workshops

Seminars

189 Government

pre-primary

schools

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Promote smart pre-schools Sensitization campaign

on human values

through networking

Workshops

Seminars

189 Government

pre-primary

schools

5. Three main Actions for 2017/ 2018

1. Construction of a new pre-primary unit at Notre Dame GS

2. Review and implementation of National Curriculum Framework (pre-primary)

3. Implementing IT literacy in 60 Government Pre-Primary Schools

6. National Curriculum Framework (pre-primary)

The National Curriculum Framework Pre-Primary (3-5 years) has been developed

within the broader perspective of the National Curriculum Framework for the

Republic of Mauritius along the lines laid down in the document issued in January

2010 by the Ministry of Education & Human Resources, TE and SR entitled

“Towards a Quality Curriculum –Strategy for Reform”.

The National Curriculum Framework for the Pre-Primary has been prepared by

the Mauritius Institute of Education (MIE) in collaboration with the Early

Childhood Care and Education Authority (ECCEA) and other stakeholders with

the aim of ensuring that all children aged 3 to 5 years get the opportunity to develop

their individual intellectual, socio-emotional and psycho-motor skills to the best of

their capacity in order to build their confidence and self -esteem in learning.

This document is in line with the objectives of the Ministry of Education & Human

Resources, TE and SR Strategic Plan 2008-2020 that seeks “to ensure that all

children aged 3 to 5 years in Mauritius have the opportunity to develop their

individual intellectual, socio-emotional and psycho-motor skills to the best of their

capacity in order to build the confidence and self-esteem in learning that will not only

prepare them for the next level (primary school) but, more importantly,

lay the foundations for learning that will support them throughout their lifetime”.

The National Curriculum Framework pre- primary covers six learning areas at pre-

primary level namely:-

1. Personal, Social & Emotional Development (PSED)

2. Communication, Language and Literacy (CLL)

3. Expressive, Creative and Aesthetic Development (ECAD)

4. Health and Physical Development (HPD)

5. Body and Environmental Awareness (BEA)

6. Mathematical and Logical Thinking (MLT)

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In year 2016, the Early Childhood Care and Education Authority (ECCEA) have

requested the Mauritius Institute of Education (MIE) to review the existing

National Curriculum Framework pre-primary in line with the nine year schooling.

Major Achievements January 2016 to June 2017

Fixing of 8 new plastic outdoor play equipment in ECCEA pre-primary schools.

Supply of 380 adult chairs, 100 infant tables and 1,000 infant chairs to ECCEA pre-

primary schools.

4 Interactive Projectors (Sankore Project) have been delivered to following ECCEA pre-primary schools: M. Mohit (L’Avenir), R. Sewpal (Chamouny), SSR (Cap Malheureux) and Sir V. Ringadoo (Sodnac).

Workshops for educators on “Handling common problem of children” and

“Strengthening family values” on 20 & 21 July 2016 and 2 & 3 August 2016.

Parental Empowerment Programme for 1,100 parents from 7th to 28 September 2016 on child protection issues and strengthening family values.

Creativity workshop for 80 ECCEA teacher at Flacq Resource Centre on 9, 10 & 11

November 2016.

Kiddy Science Fair 2016 intended for some 59 private pre-primary schools at Rajiv Gandhi Science Center, launched by the Minister of Education held from 16 to 18

November 2016. Some 3,000 people visited this exhibition and 90 projects were displayed.

Workshops on Special Educational Needs (SEN) on 21, 22, 23, 24 & 25 November 2016 by resource person from the MIE for some 412 ECCEA pre-primary schools teachers and a manual was produce in collaboration of the MIE as a support material

for these teachers.

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Preparation workshops for year 2017 resumption at Palma, Mesnil, M. D’Albert and C. Telfair for ECCEA pre-primary schools teachers on 28 & 29 November 2016.

Training of some 79 School Attendants on “How a clean and safe environment influences you and the pre-primary school children” by the Global Peace House on

29 November 2016.

Exhibition by ECCEA pre-primary schools teachers and Creativity workshop with children at Flacq Resource Centre from 1st to 2nd of December 2016.

The Developmental Learner Profile (DLP) ensures a smooth transition between pre-primary and primary in line with the nine year schooling. ECCEA has ensured the

free distribution of the DLP to all children attending private, public pre-primary schools including those run by Local Authorities in Mauritius, Rodrigues and Agalega. 70% of pre-primary schools have already taken delivery of the DLP

(Themed & Transit).

Distribution of the Child Profile to all children of an ECCEA pre-primary school.

Workshop for some 160 ECCEA Educators Zone 1 on “How to bring positive

discipline in pre-primary schools children” animated by Mr Nandish Torul on 12 April 2017.

Installation of one computer per school in 77 ECCEA pre-primary schools as at 12

April 2017

Workshop for some 100 Zone 2 is “Heuristic Play in our classrooms, Brain Based Learning Theory & Attachment Theory to develop PSED” on 12 April 2017.

Some 27 ECCEA Pre-primary schools are being upgraded (repairs & maintenance) and the works will be completed by 19 April 2017.

Science Week at Rajiv Gandhi Science Centre May 2017

Rodrigues May 2017

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Parental empowerment programmes 9 June 2017 at Municipal Council Hall

Vacoas

Parental empowerment programmes 14 June 2017 at Municipal Council Hall Q.

Bornes

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CORPORATE GOVERNANCE REPORT

The Early Childhood Care and Education Authority (ECCEA) is a body corporate established under the Early Childhood Care and Education Authority Act No. 21 of 2007.The Act was proclaimed under the Education Authority Act 2007 and is operating under the aegis of the Ministry of Education and Human Resources, TE and SR which promotes and provides pre-school education and services in the Republic of Mauritius. The Authority came into operation on 16 June 2008.

The main objects of the ECCEA are to harmonise and promote integrated early childhood care and education policies, strategies and programmes, in line with recommendations of national and international organisations; and to ensure that all programmes and policies for the education, care and development of the young child in the Republic of Mauritius are in conformity with the Convention on the Rights of the Child. It also helps ensure a smooth transition of the young child from preschool to lower primary school.

Compliance Statement

The fundamental statutory responsibilities of the Early Childhood Care and Education Authority (ECCEA) are to lay down the overall policies regulating the various functions of the Authority; it oversees the Authority’s strategic direction and its organisational structure. The Board discharges the above responsibilities either directly or through Board Committees for more in-depth analysis and review of various issues while retaining its responsibility for all policy matters. The Chairman of each Committee periodically places reports of its proceedings before the Board for approval/information, as may be relevant.

The Board, Management and staff of the ECCEA fully support and are fully committed to the principles of business integrity, transparency and professionalism, as recommended by the Code of Corporate Governance. It recognises that adhering to good governance principles is not merely compliance with a set of rules and regulations, but entails aiming at the highest standards of Corporate Governance.

Further, the Board ensures that all the activities of the ECCEA are conducted in such a way as to satisfy the characteristics of Good Corporate Governance, namely discipline, transparency, independence, accountability, fairness and social responsibility.

ECCEA Board Members recognize that the Code of Corporate Governance is seen as the best practice and ensure that its operations are conducted in a way that displays characteristics of a good governance to promote corporate fairness, transparency and accountability of the ECCEA Board that has endeavoured to formalize the concept of corporate governance within its operations.

Adherence to the Code of Corporate Governance is based on the 'comply or explain' principle. The Board has to the best of its knowledge and capability complied with the requirements of the Code of Corporate Governance for Mauritius.

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CORPORATE GOVERNANCE REPORT (CONTINUED)

THE COMPOSITION OF ECCEA BOARD

Status & Name Parastatal/Ministry/ Department Address

Chairperson

Mrs F Toorawa Early Childhood Care & Education Authority

Merry Town, Helvetia, St. Pierre Tel no: 433 5885

Ag Officer-in-Charge

Mr A Soogali Early Childhood Care & Education Authority

Merry Town, Helvetia, St. Pierre Tel no: 433 5885

Members Mrs R J Koomar Representative of the Ministry of

Education & Human Resources, TE and SR

Ministry of Education & Human Resources & HR, TE & SR Tel: 6015200

Mrs V. Bani Ramudu Representative of the Ministry of Education & Human Resources, TE and SR

Ministry of Education & Human Resources & HR, TE & SR Tel: 6015200

Ms P R Docile Representative of the Ministry of Finance & Economic Development

Port Louis Tel No: 201 2879

Dr S Rughoo Representative of the Ministry of Health & Quality of Life

Ministry of Health & Quality of Life Port Louis

Mrs K.Chooramun Representative of the Ministry of Gender Equality, Child Development and Family Welfare

Ministry of Gender Equality, Child Development and Family Welfare Tel No: 240 1603

Ms A Aumeeruddy Representative of the Ministry of Social Security, National Solidarity and Reform Institutions

Ministry of Social Security, National Solidarity and Reform Institutions Tel No: 4660579

Mrs T Conjamalay Representative of Managers of private registered educational institutions

Mr E Veerasamy Representative of parents organisations or non- governmental organisations

Mrs J Thaunoo

Representative of the MIE

Mrs D Mahabul Representative of parents organisations or non- governmental organisations

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THE COMPOSITION OF ECCEA BOARD (CONTINUED)

The Board may co-opt such persons as it considers necessary to assist in its deliberations.

Co-opted member shall not have the right to vote and every member of the Board, other than an ex officio member, shall hold office for a period of 2 years and shall be eligible for re-appointment.

ECCEA BOARD MEETINGS HELD IN YEAR 2016-17

SN. BOARD MEETINGS DATE OF BOARD MEETINGS

1. 42nd

Board Meeting 12 February 2016

2. 43rd

Board Meeting 31 March 2016

3. 44th

Board Meeting 29 April 2016

4. 45th

Board Meeting 30 May 2016

5. Special Board Meeting 16 June 2016

6. 46th

Board Meeting 11 August 2016

7. 47th

Board Meeting 27 September 2016

8.

48th

Board Meeting 27 October 2016

9.

49th

Board Meeting 30 November 2016

10.

50th

Board Meeting 20 December 2016

11.

51st Board Meeting 3 February 2017

12.

52nd

Board Meeting 14 March 2017

13. 53rd

Board Meeting 5 May 2017

14. 54th

Board Meeting 29 June 2017

The Board is responsible for managing the affairs of the Authority in its best interests. They observe best governance practices in conformity with the Authority's constitution and in accordance with legal and regulatory framework.

The following committees are constituted to allow the Board to discharge its responsibilities.

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(ii) The Finance Committee

The Finance Committee shall make recommendations to the Board on matters pertaining to procurement

and such other matters relating to planning and finance as may be requested by the Board.

Composition of the Finance Committee

Title Name Position/Representative

Chairperson Mrs R J Koomar Director, MOE & HR, TE

and SR

Member Mr A Soogali Ag Officer-in-Charge, ECCEA

Member Ms R Docile Representative of the Ministry of

Finance & Economic Development

Member Ms A Aumeeruddy Representative of the Ministry of Social

Security, National Solidarity and Reform

Institutions

Member Mrs D Mahabul Representative of Non-Governmental Organisation

Member Mr R. Rumzan Manager Financial Operations, MOE & HR, TE and SR

Secretary Mr V Seeruthen Accountant, ECCEA

Finance Committee Held During 2016-17

SN Date Committee

1. 21 March 2016

33rd

Finance Committee

2. 25 April

2016 Special Finance Committee

3. 2 August 2016

34th

Finance Committee

4.

26 October 2016

Special Finance Committee

5.

30 March 2017

Special Finance Committee

6.

24 April 2017

35th

Finance Committee

7.

24 May 2017 36th

Finance Committee

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(iii) The Human Resources Committee

The Human Resources Committee shall make recommendations to the Board for the appointment,

dismissal, and application of the general conditions of service, of employees, other than the Director.

Composition of the Human Resources Committee

Title Name Position/Representative

Chairperson Mrs V Bani Ramudu Chairperson, Deputy Permanent Secretary,

MOE & HR, TE and SR Member Mr A Soogali Ag Officer-in-Charge, ECCEA

Member Mrs R Nundah Representative from Ministry of Gender Equality,

Child Development and Family Welfare

Member Ms A Aumeeruddy Representative from Ministry of Social Security,

National Solidarity and Reforms Institutions

Member Mr P Ramkhelawon Representative from Ministry of MOE & HR,TE & SR

Member Mr E R Veerasamy Member

HR Committee held during 2016-17

SN Date Committee

1. 24 March 2016 23rd

HR Committee

2. 22 April 2016 24

th HR Committee

3. 26 May 2016 25th

HR Committee

4.

1 August 2016 26th

HR Committee

5.

19 September 2016

27th

HR Committee

6.

24 October 2016

28th

HR Committee

7.

25 November 2016

29th

HR Committee

8. 13 March 2017 30th HR Committee

9. 19 April 2017 31st HR Committee

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(iv) The Pedagogical Committee

The Pedagogical Committee shall make recommendations to the Board on the approaches to be adopted to fulfill the cognitive development of the child.

Composition of the Pedagogical Committee

Title Name Position/Representative Chairperson Mr A Soogali Ag Officer-in-Charge, ECCEA Members Mrs R J Koomar Director, Ministry of Education and

Human Resources, TE and SR

Mrs K Chooramun Representative from the Ministry of

Gender Equality, Child Development

and Family Welfare

Mrs T. Conjamalay Representative of Managers of Private

Registered Educational Institutions

Number of sittings of the ECCEA Pedagogical Committee held in 2016-17

10th Pedagogical Committee: 22 March 2016

11th Pedagogical Committee: 26 April 2016

12th Pedagogical Committee: 25 July 2016

13th Pedagogical Committee: 9 September 2016 14th Pedagogical Committee: 18 October 2016 15th Pedagogical Committee: 6 April 2017

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Code of Ethics, Health & Safety and Social

Issues

The Board promotes openness, integrity and accountability to improve corporate behaviour,

strengthens control systems and reviews management performance on a regular basis. In addition

the Board is committed to ensure as far as reasonably possible, and in accordance with legislation

in force, the safety and health of its staff and of the pre-primary children. To fulfil their

responsibilities, Board members have unhindered access to accurate, relevant and timely

information.

Board Members' Remuneration and Benefits

Total emoluments and other benefits given to board members by the authority during the year

were as follows:

2016-17 2015

MUR MUR

· Chairperson 513,000 184,576

· Board Members 258,263 101,790

771,263 286,366

…………………………… ………………………………………

Mrs F Toorawa Mrs R J Koomar

Chairperson Board Member

Date: ……………………….

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STATEMENT OF FINANCIAL POSITION FOR 18 MONTHS

PERIOD ENDED 30 JUNE 2017

As Restated

JUNE DEC

2017 2015

MUR MUR

ASSET S NOT E

No n-Curre nt Asse ts

Property, plant and equipment 5 42,709,916 42,562,160

Intangible Assets 5a 839,157 1,198,795

Loans & Receivables 6 694,685 1,574,928

Retirement Benefit Obligations 9

T o ta l No n-Curre nt Asse ts 44,243,758 45,335,883

Curre nt Asse ts

Trade & Other Receivables 7 476,450 415,245

Cash and cash equivalents 8 6,061,652 6,920,406

T o ta l Curre nt Asse ts 6,538,102 7,335,651

T OT AL ASSET S MUR 50,781,860 52,671,534

FINANCED BY

EQUIT Y AND LIABILIT IES

Eq uity a nd Re se rve s (203,334,412) (125,584,977)

LIABILIT IES

No n-Curre nt l ia b il itie s

Retirement Benefit Obligations 9 101,176,564 45,056,121

Employee Benefits 10 118,372,572 99,721,262

Loans 12 694,685 1,574,928

Deferred Income 13 24,464,019 23,440,152

T o ta l No n-Curre nt Lia b il itie s 244,707,840 169,792,463

Curre nt Lia b il itie s

Employee Benefits Falling due within one year10 9,025,069 6,361,992

Trade & Other Payables 11 383,363 2,102,056

T o ta l Curre nt Lia b il itie s 9,408,432 8,464,048

T OT AL EQUIT Y AND LIABILIT IES MUR 50,781,860 52,671,534

Ap p ro ve d b y the ECCEA Bo a rd a s re -s ta te d o n ……………………………………….

…………………………………… …………………………………….

Cha irp e rso n Bo a rd Me mb e r

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STATEMENT OF FINANCIAL PERFORMANCE AND OTHER

COMPREHENSIVE INCOME FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017

As Restated

JUNE DEC

2017 2015

MUR MUR

REVENUE NOT E

Deferred Income 13 5,695,895 4,677,718

One-Off Grant 14 - -

Grant from Government 15 367,384,081 233,143,622

Other Income 16 - 9,241

Other Operating Income 17 311,750 53,375

373,391,726 237,883,956

EXPENSES

Operating Expenses 18 306,009,072 184,699,969

Administrative Costs 19 15,193,324 7,266,232

Pre Primary Expenses- Grant 20 75,518,000 58,181,655

Professional Fees 21 230,800 61,365

396,951,196 250,209,222

(23,559,470) (12,325,266)

Other Comprehensive Income

Items to be classified to Profit or Loss

in subsequent periods - -

Items not to be classified to Profit

or Loss in subsequent periods:

Remeasurement Gain/(Loss) on

Retirement Benefit Obligations 9 (54,189,965) (18,715,633)

Total Other Comprehensive

Income/(Loss) for the Year (77,749,435) (31,040,899)

Surplus/(Defic it) for the Year

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STATEMENT OF CHANGES IN NET ASSETS/EQUITY

FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017

Eq uity Re se rve s T o ta l

MUR MUR MUR

Balance at 01 January 2015 22,976,285 (56,294,463) (33,318,178)

Deficit for the Year - (12,325,266) (12,325,266)

Balance at 31 December 2015 22,976,285 (68,619,729) (45,643,444)

Balance at 01 January 2016 22,976,285 (68,619,729) (45,643,444)

Adjustment: Adoption of FRS

Retirement Benefit Obligations(Note 9) - (64,205,262) (64,205,262)

Retirement Benefit Obligations(Note 9) - 2,979,362 2,979,362

Other Comprehensive Income (Note 9) - (18,715,633) (18,715,633)

Acc Depreciation overstated (Note 5) (1,758,994) (1,758,994)

Prior Year Adjustments (Note 22) - 1,758,994 1,758,994

Restated Balance at 01 January 2016 22,976,285 (148,561,262) (125,584,977)

Deficit for the Year - (77,749,435) (77,749,435)

Balance at 30 JUNE 2017 22,976,285 (226,310,697) (203,334,412)

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STATEMENT OF CASH FLOWS


As Restated

JUNE DEC

2017 2015

MUR MUR

Op e ra ting a ctiv itie s NOT E

Surplus/(Deficit) (77,749,435) (31,040,899)

Adjustments for Non Cash movements

One-Off Grant 14 - 2,964,361

Deferred Income 13 (5,695,895) (4,677,718)

Depreciation 8 5,336,256 4,677,718

Amortisation 8 359,639 -

Interest income - (9,241)

Retirement Benefit Obligations Adjustment 9 56,120,443 17,248,064

Increase in provision relating to employee costs 10 21,314,387 7,581,427

Decrease/(Increase) in Receivables (61,205) (2,819)

Increase/(Decrease) in Payables 11 (1,718,692) (2,163,460)

Ne t ca sh g e ne ra te d fro m o p e ra ting a ctiv itie s (2,094,502) (5,422,566)

Inve sting a ctiv itie s

Purchase of property, plant and equipment 8 (4,018,240) (1,542,696)

Interest received - 9,241

Ne t ca sh o utflo w fro m inve sting a ctiv itie s (4,018,240) (1,533,455)

Fina nc ing a ctiv ity

Capital Grant received 13 5,253,988 1,542,696

Repayment of borrowings 1,028,119 364,970

Loan repayment from employees (1,028,119) (364,970)

Ne t ca sh g e ne ra te d fro m fina nc ing a ctiv ity 5,253,988 1,542,696

Ne t Incre a se /d e cre a se in ca sh a nd ca sh e q uiva le nts (858,754) (5,413,325)

Mo ve me nt in ca sh a nd ca sh e q uiva le nts

At 01 January 6,920,406 12,333,731

Increase/Decrease in cash & cash equivalents (858,754) (5,413,325)

At 31 De ce mb e r MUR 6,061,652 6,920,406

Re p re se nte d b y:

Cash in hand 17,698 23,094

Cash at bank 6,043,954 6,897,311

MUR 6,061,652 6,920,406

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STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS

FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017- BUDGET ON CASH BASIS

Actual

Amounts on

Comparable

Basis

*Difference

: Final

Budget

and Actual

Original Final

MUR MUR MUR MUR

RECEIPTS

Recurrent Grant from Government 363,000,000 363,000,000 365,684,975 2,684,975

Other Income - - - -

Capital Grant from Government 12,750,000 12,750,000 3,725,020 (9,024,980)

One-Off Grant to PPS - - - -

TOTAL RECEIPTS MUR 375,750,000 375,750,000 369,409,995 (6,340,005)

PAYMENTS

Operating Expenses 256,270,000 256,270,000 267,203,878 10,933,878

Pre Primary Expenses- Grant 87,750,000 87,750,000 75,518,000 (12,232,000)

Administrative Costs 18,630,000 18,630,000 22,732,297 4,102,297

Professional Fees 350,000 350,000 230,800 (119,200)

TOTAL PAYMENTS MUR 363,000,000 363,000,000 365,684,975 2,684,975

NET RECEIPTS MUR 12,750,000 12,750,000 3,725,020 (9,024,980)

Budgeted Amounts

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NOTES TO THE FINANCIAL STATEMENTS


3. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

(c )

(d )

(e )

(f)

(g )

Re ve nue re co g nitio n

All Capital Grants received are accounted as deferred income. After completion of the capital

project, the capital grant is credited to the statement of financial performance by instalments over

the expected useful economic life of the related asset.

Emp lo ye e Be ne fits

De fine d b e ne fit p la n

Provision for retirement benefits to employees of the ECCEA is made under the Statutory Bodies

Pension Funds Act, as subsequently amended. The Scheme is a Defined Benefit Plan funded

by the ECCEA and its employees in the ratio 12:6. The plan’s assets are managed by the State

Insurance Company of Mauritius (SICOM)Ltd.

Expenses are charged to the financial statement on accrual basis.

Grants and similar incoming resources are accounted for on a cash basis and are accounted for

in the year as and when received. The ECCEA derives its main revenue from registration fees

levied by the ECCEA. The amount of registration fees accruing to the ECCEA in any one

accounting period is net of revenues generated by the ECCEA in that period.

Interest Income is accrued using the effective interest rate basis.

The ECCEA is exempt from income Tax, and customs duty on specialized machinery and

equipment in use at the ECCEA. It is also not vat registered.

T a xa tio n

Fo re ig n curre nc ie s

Items included in the financial statements are measured using the currency of the primary activity

in which the authority operates. Foreign currency transactions are translated to Mauritian rupees

at the rates of exchange prevailing on the dates of the transactions. At each balance sheet date,

monetary assets and liabilities that are denominated in foreign currencies are retranslated at the

rates prevailing on the balance sheet date. Gains and losses arising on retranslation are

included in the income statement.

Exp e nse s

Actual valuation done by SICOM Ltd is at Note 9.

The net total of the current service cost, interest cost, expected returns on plan’s assets, any

recognized actuarial gains and losses, any recognized part service cost and the effect of any

curtailment or settlement is recognized in the statement of financial performance.

An actuarial valuation is carried out at each reporting date to determine the present value of the

defined benefit obligations and the related current service cost and where applicable, the past

service cost.

The amount of the defined benefit liability recognized in the statement of financial position

represents the actual deficit or surplus in the Defined Benefit Plan.

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3. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

(l) Fina nc ia l ins trume nts (Co ntinue d )

Me a sure me nt fina nc ia l a sse ts a nd lia b ilitie s (Co ntinue d )

(ii) Subsequent measurement-financial assets

a)

b)

(iii) Subsequent measurement-financial liabilities

4.

After initial recognition, financial assets are measured at fair values without any deduction for

transaction costs that may be incurred on sale or other disposal save for the following:

Loans and receivables are measured at amortized cost using the effective rate method.

Trade and other receivables are stated at their nominal value as reduced for estimated

After initial recognition financial liabilities are measured at amortized cost using the effective

interest method except for trade and other payables which are stated at their nominal value.

EST IMAT ES AND ASSUMPT IONS

In the application of the accounting policies, management is required to make judgements,

estmates and assumptions about the carrying amounts of assets and liabilities that are not readily

apparent from other sources. The estimates and associated assumptions are based on historical

experience and other factors that are considered to be relevant. Actual results may differ from

these estmates. The estimates and underlying assumptions are reviewed on an on-going basis.

Revisions to accounting estimates are recognised in the period in which the estimate is revised if

the revision affects both current and future periods. Estimates include, but are not limited to fair

valuation of accounts receivables, contingent assets and liabilities, and degree of impairment of

property, plant and equipment.

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6. LOANS & RECEIVABLES 30.06.2017 31.12.2015

MUR MUR

Car Loan-Ministry of Education & HR 694,685 1,574,928

MUR 694,685 1,574,928

7. T RADE & OT HER RECEIVABLES 30.06.2017 31.12.2015

MUR MUR

Car Loan -Ministry of Education & HR falling due less than 1 year 217,094 364,970

Prepayments 259,356 50,276

MUR 476,450 415,245

8. CASH AND CASH EQUIVALENT S 30.06.2017 31.12.2015

MUR MUR

Cash in hand 17,698 23,094

Cash at Bank 6,043,954 6,897,311

MUR 6,061,652 6,920,406

Loans comprise advances made to the employees for the acquisition of motor cars and bear

interest of 4% per annum. The repayment terms vary between four and seven years.

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FIGURES FOR IAS 19 ADOPTION FOR:

Early Childhood Care and Education Authority

For 18 months period ending 30 June 2017

9. RETIREMENT BENEFIT OBLIGATIONS(Continued)18-month

period ending

30 June 2017

Year ending 31

December 2015

(Restated)

Reconciliation of the present value of defined benefit obligation Rs Rs

Present value of obligation at start of period 230,060,089 195,148,325

Current service cost 32,187,491 17,469,734

Interest cost 22,430,859 14,636,124

(Benefits paid) (14,900,086) (6,697,839)

Liability (gain)/loss 49,533,945 9,503,745

Present value of obligation at end of period 319,312,298 230,060,089

Reconciliation of fair value of plan assets

Fair value of plan assets at start of period 185,003,968 167,340,268

Expected return on plan assets 18,955,939 13,068,294

Employer Contributions 22,918,871 13,966,578

Employee Contributions 11,462,512 6,990,471

(Benefits paid + other outgo) (15,549,536) (7,149,755)

Asset gain/(loss) (4,656,020) (9,211,888)

Fair value of plan assets at end of period 218,135,734 185,003,968

Distribution of plan assets at end of period

June 2017 December 2015

Government securities and cash 56.6% 58.1%

4.4% 4.3%

15.8% 15.9%

22.6% 21.0%

Property 0.6% 0.7%

100% 100%

Additional disclosure on assets issued or used by the reporting entity

June 2017

(%)

December 2015

(%)

Assets held in the entity's own financial instruments 0 0

Property occupied by the entity 0 0

Other assets used by the entity 0 0

Components of the amount recognised in OCI

Year June 2017 December 2015

Currency Rs Rs

Asset experience gain/(loss) during the period (4,656,020) (9,211,888)

Liability experience gain/(loss) during the period (49,533,945) (9,503,745)

(54,189,965) (18,715,633)

Year 2017/2018

Expected employer contributions 15,897,391

(Estimate to be reviewed by Early Childhood Care and Education Authority )

Weighted average duration of the defined benefit obligation 18 years

(Calculated as a % change in PV of liabilities for a 1% change in discount rate)

Percentage of assets at end of year

Percentage of assets at end of year

Loans

Local equities

Overseas bonds and equities

Total

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JUNE DEC

10. EMPLOYEE BENEFIT S 2017 2015

(a ) Accumula te d Sick Le a ve MUR MUR

Balance at 1st Jan 2016/1st Jan 2015 50,671,566 48,277,091

Prior Year Adjustment - -

Provision for the year 20,867,394 7,644,358

Paid during the year (12,428,243) (5,249,883)

Ba la nce a t 30 June 2017/31st De c 2015 59,110,717 50,671,566

Payable within one year(Estimated) 7,775,069 5,111,992

Payable after more than one year 51,335,648 45,559,574

T OT AL MUR 59,110,717 50,671,566

(b ) Pa ssa g e Be ne fit


Provision for the year 5,899,641 2,784,940

Adjustment for error - (405,086)

Paid during the year (4,557,659) (1,206,077)


Payable within one year(Estimated) 650,000 650,000


T OT AL MUR 10,399,099 9,057,117

(c ) Va ca tio n le a ve


Provision(earned) for the year 12,308,364 4,405,312

Paid during the year (775,110) (392,138)


Payable within one year(Estimated) 600,000 600,000


T OT AL MUR 57,887,825 46,354,571

Disc lo se d a s fo llo ws:

T o ta l Emp lo ye e Be ne fits

Payable within one year (estimated) 9,025,069 6,361,992


T OT AL MUR 127,397,641 106,083,254

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JUNE DEC

2017 2015

MUR MUR

11. T RADE & OT HER PAYABLES

Accruals 166,271 1,737,086

Car Loan -Ministry of Education & HR 217,094 364,970

MUR 383,364 2,102,056

12. LOANS

Car Loan -Ministry of Education & HR MUR 694,685 1,574,928

13. De fe rre d Inco me

Opening balance 23,440,152 26,575,174

Prior Year Adjustment 1,758,994 -

Capital Grant received during the year 5,253,988 1,138,616

Transfer from Revenue Grant (293,220) 404,080

Transfer to Deferred Income (5,695,895) (4,677,718)

Clo s ing Ba la nce MUR 24,464,019 23,440,152

14. ONE-OFF GRANT

Grant received during the year MUR - -

15. GRANT FROM GOVERNMENT

Government Grant 285,808,591 175,822,612

Pre Primary Grant 75,499,400 54,161,000

NSF- Govt Grant 4,301,317 2,745,765

ICQN 1,700,000 -

DLP 10,821 -

Digital Awakening Project 63,952 -

Independence- Day Grant - 187,800

Other - 226,445

MUR 367,384,081 233,143,622

16. OT HER INCOME

Interest Received - 9,241

MUR - 9,241

17. OT HER OPERAT ING INCOME

Registration Fee 277,100 41,000

Manual of Activities 34,650 12,375

MUR 311,750 53,375

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JUNE DEC

2017 2015

MUR MUR

18. OPERATING EXPENSES

Staff Costs:

Salaries, Allowances & Bonus 214,515,197 134,756,696

SICOM Pension 24,849,349 15,478,371

Travelling 11,795,234 8,320,194

National Savings Fund 4,301,257 2,745,765

Family Protection Scheme 3,854,195 2,347,290

Severance Allowance 1,592,601 1,648,899

National Pensions Fund 291,397 212,926

Annual Leave 4,907 11,263

Election Fee - 71,325

Depreciation Charges:

Depreciation 5,336,256 4,677,718

Amortisation 359,639 -

Provisions for Employee Benefits:

Sick Leave 20,867,394 7,644,358

Passage Benefit 5,933,283 2,379,854

Vacation Leave 12,308,364 4,405,312

MUR 306,009,072 184,699,970

19. ADMINISTRATIVE EXPENSES

Stationery 425,338 320,796

Repairs & Maintenance 247,442 155,090

Rent 2,043,950 1,178,838

Utilities 1,286,503 804,959

School Based Projects 1,304,712 327,071

Activities Manual 641,943 185

Uniform 1,925,060 887,415

Cleaning 1,195,997 845,829

Statutory Fee 780,163 286,366

Office Expenses 552,521 328,740

Stationery PPS 2,518,065 1,483,146

Training 396,046 23,242

Advertisement 388,197 16,394

Motor Vehicle Expenses 124,636 94,579

Postages 183,970 95,930

Sundry Expenses 100,119 72,251

ICQN 363,789 -

Bank Charges 65,999 20,918

Periodicals, Magazines & Newspaper 9,300 9,615

Digital Awakening Project 136,552 30,114

IT Software 503,022 27,658

IT Software-SIL - 182,812

Consultancy- SEN - 66,411

NCF Evaluation - 7,875

MUR 15,193,323 7,266,232

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JUNE DEC

2017 2015

MUR MUR

20. SCHOOL GRANT

Pre Primary School Grant 75,518,000 54,177,200

Independence Day Grant - 187,800

Private PPS One-Off Grant - 3,816,655

MUR 75,518,000 58,181,655

21. PROFESSIONAL FEES

Audit & Legal Fees MUR 230,800 61,365

22. PRIOR YEAR ADJUST MENT S

Intangible Assets (IT Software) wrongly accounted as Administrative Expenses- 1,183,795

Retirement Benefit Obligations (64,205,262) -

Other Comprehensive Income(Pension) (18,715,633) -

SICOM Pension 2,979,362 -

PPE- Furniture Equipment* 1,758,994 -

MUR (78,182,539) 1,183,795

*Accumulated Depreciation understated in Previous Years

23. RISK MANAGEMENT

Fina nc ia l risk

Cre d it R isks

Curre ncy R isks

The ECCEA activities are not exposed to such financial risk except to cash flow risk

primarily attributable to its revenue from registration fees.

These are incurred from trade account receivables. The ECCEA manages its

exposure to credit risks by an effective debtors control system.

The ECCEA was not exposed to any currency risks at the reporting date.

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early childhood care and education authority

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