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Annual Report 2018 East Gippsland Steiner Education Group Inc. ACN A0033601U ABN 67 979 556 082 We acknowledge the Gunaikurnai people of East Gippsland, who have walked this land and cared for it for thousands of years as the traditional owners of the land on which today our school community gathers. We pay our deepest respect to their Elders past, present, and those who will come in the future.

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Annual Report 2018

East Gippsland Steiner Education Group Inc.

ACN A0033601U ABN 67 979 556 082

We acknowledge the Gunaikurnai people of East Gippsland, who have walked this land and cared for it for thousands of years as the traditional owners of the land on which today our school community gathers.

We pay our deepest respect to their Elders past, present, and those who will come in the future.

East Gippsland Steiner Education Group Inc. Annual Report 2018 2

Information about the School

Our Vision

At Wild Cherry School we continually strive to educate and support the development and potential of each individual child, whilst fostering a creative and ethical community.

Our Values

• Fostering a desire in our students to aim for academic and artistic excellence, by providing them with a rich, diverse, and integrated curriculum.

• Inspiring the children with a lifelong love of learning, a morality that strives for goodness, an appreciation of beauty, and a pursuit of truth.

• Developing trust and respect for themselves, each other, the broader community, and the earth.

East Gippsland Steiner Education Group Inc. Annual Report 2018 3

Our Story

Established in 2013, Wild Cherry School is an independent, non-denominational and co-educational school situated in Bairnsdale, commercial capital of East Gippsland and gateway to the Gippsland Lakes and Alpine Country, in an iconic, heritage-listed building surrounded by playgrounds and lovingly nurtured gardens.

As a Waldorf Steiner school, Wild Cherry School offers a balanced and holistic education for children in Prep through to Class 6 based on the education principles devised by the Austrian Anthroposophist Rudolf Steiner. Weekly playgroup sessions and a kindergarten program cluster-managed by Uniting Gippsland provide an unbroken pathway from early childhood to primary years.

Wild Cherry School’s curriculum is based on the Australian Steiner Curriculum Framework (ACARA approved). It is relevant and meaningful as well as flexible and adaptable to suit the needs of children of the 21st century to equip them well for taking their place in our modern world.

Our teachers work closely with families with whom they share the task of educating and nurturing the children. With families supporting the values and intentions of our teachers, we bring education to life. This bond is what makes us unique as a school and as a community.

One of the fundamental tasks of the Waldorf/Steiner teacher is to recognise the child as a spiritual being who brings his or her gifts into the world and to foster these gifts by helping the child become his or her true self.

As part of the world-wide Waldorf/Steiner education movement with over 1,150 schools across the glove and 50 in Australia, we provide an engaging learning environment, physical, emotional and intellectual, where not only thinking, but also willing, the striving towards a purposeful destiny, and feeling can grow and truly reflect the whole person.

Artistic and academic excellence continued to flourish in a non-competitive environment. The delivery of the curriculum reflected the developmental stages of the child on physical, emotional, intellectual, and spiritual levels. Ours is a fully integrated curriculum that engages the child’s imagination and strengthens his or her will, through balanced academic and artistic learning.

This is quite unique in the current education landscape with many government and non-government schools narrowing their curriculum to make it easier to teach, assess and digitise.

Children at Wild Cherry School develop a deep and sequential knowledge base, which is imbued with creative, artistic, and rhythmic elements. Music, movement, performance, and seasonal festivals play an important part every day and provide balance to the cognitive aspects of learning.

East Gippsland Steiner Education Group Inc. Annual Report 2018 4

Enrolments

In 2018, for the first time, Wild Cherry offered Prep through to Class 6. Enrolments decreased by 18% compared to the previous year. All figures are taken from the August census.

2018 2017 2016 2015 2014 2013

Prep 9 15 16 14 8 6

Class 1 11 13 10 11 3 9

Class 2 11 9 9 3 9 -

Class 3 2 5 5 10 - -

Class 4 3 4 10 - - -

Class 5 3 7 - - - -

Class 6 4 - - - - -

Total 43 53 50 38 20 15

% Growth -18% 6% 31% 90% 33% -

East Gippsland Steiner Education Group Inc. Annual Report 2018 5

Chairperson Report

“It is only wholesome when in the mirror of the soul of humanity the whole community takes shape, and in the community the strength of the single soul lives.”

Rudolf Steiner

Dear Families,

It is with great pleasure that I provide a report for the 2018 Annual Report in my role as Board Chair.

Overview:

The past year has been one of significance for the school as the Board has been involved in making some huge decisions regarding the future of the school and working with our newly appointed School Leader, Uli Hasel.

Our Board were all newly appointed in April 2018 coming together with a range of skills and varied backgrounds with the common purpose of offering good governance for the school. We operated with Board vacancies for the whole year, which was somewhat challenging but with fewer numbers I believe we still managed to operate effectively. We appreciated an additional member, Cath Lanigan coming on to the Board filling a casual vacancy for much of term 4, 2018. Cath was invaluable in providing us with an insight into the history of the school and greatly assisted in bringing the Kindergarten on to the school site.

As a Board we have worked closely with the School Leader, Uli Hasel and the College of Teachers Chair, Martin Poeder. Both have been dedicated to doing the very best for the school and have led a dedicated teaching and administration staff who have provided a nurturing and supportive learning environment for all children. It has been a joy to hear of the children's progress and the wonderful learning they have been experiencing.

Over the course of 2018 the Board met on ten occasions for scheduled Board meetings including AGM and one SGM and on four other occasions for extra-ordinary board meetings.

As 2018 was the first year of the appointment of the new school leader, Uli Hasel there has been significant Board meeting time devoted to developing good governance systems, policy reviews and strategic decision making.

Uli has embraced the challenges of leading a school with dedication and commitment to Steiner/Waldorf philosophy and has worked hard to support staff in their valued work with children across the school. Uli has provided excellent reports and feedback to the Board at our meetings ensuring we are well informed.

East Gippsland Steiner Education Group Inc. Annual Report 2018 6

Board Membership:

I would like to take this opportunity to sincerely thank outgoing Board members who vacated their positions in April 2018. All retiring Board members contributed significantly to laying the foundations of our school and worked tirelessly to ensure all governance needs were met and staff were supported in their various roles. These retiring members were Robyn Browne and Chris Walker. At the AGM in April 2018 we welcomed new Board Members Neil Crowther, Sally Kendall, Hayden Diepeveen and I. Eleesha Saunders resigned in February and Cath Lanigan joined us for a short period in term four to fill a casual vacancy for the kindergarten relocation.

Whole School Community Meetings:

In 2018, Board of Governors continued their commitment to regularly meet with the school community and five community meetings were held spread across the year. The meetings not only addressed any issues and concerns by community members but also took on board feedback for future planning. These meetings were well attended and will continue in 2019. The Board values the opportunity to meet with members of the school community and value the feedback gained from the meetings. We have taken notice of the request for prior knowledge of the agenda and welcome input from the community to ensure this is a productive and worthwhile forum. We are also distributing minutes following the meeting to ensure those who couldn't attend are still aware of what was discussed in these meetings.

Governance:

Our Board has had one member participate in the Governance training run by Independent Schools Victoria and we are planning to run a condensed version for the Board in the near future. We held a Special General Meeting in November 2018 with the school community to appoint a new school Auditor for the Audit report 2018. We have also been reviewing the school's constitution and will present this to the community for endorsement.

In September 2018 the school again participated in the National School Opinion Survey, which provided rich feedback and insights to improvement opportunities from the parents of the children we are here to serve. This information will inform planning for the school. We appreciate that parents take the time to provide their feedback and had about a 30% response rate. We have discussed the length of the survey and hope to get even more responses from parents by reducing the questions asked when the opinion survey is sent out again later in 2019.

Commencement of strategic planning process:

The Board decided that a review of the current Strategic Plan was required, and work began in 2018 with a visioning workshop encouraging input from Board, parents and staff on current and future goals. The Board recently completed a SWOT workshop with our School Leader providing input into a current situation report.

Kindergarten subcommittee

I would like to commend the group of staff and parents who worked for many months on researching the options open to the kindergarten as it was facing significant management changes. The Board received monthly reports from this committee providing us with information on the range of options available. This resulted in a decision to co-locate the Early Childhood services to Wild Cherry School in 2019.

East Gippsland Steiner Education Group Inc. Annual Report 2018 7

School Site:

Mid way through 2018 we were informed that the current school site will go on the market to be sold. As current tenant we were given first option to purchase and the Board with the assistance of the School Leader investigated thoroughly the viability of purchasing the current school site with a view to the future school needs. A sub-committee was formed to seek out the best options and the committee members consisted of Board representation, parents and staff representatives. The committee met regularly and researched the range of options available compared with the value of staying in the current property.

After due consideration and costs considered, the Board decided not to take up the option to purchase the current school site and pursue seeking another site for a purpose-built school. This is an exciting stage in the development of the School and one that will require community input and support. The work completed so far by our School Leader and the members of the Development Committee and the Board has been incredible to get the School to this position of forging a wonderful new future in such a short time.

As part of ensuring continuation of our services we have negotiated a lease extension to the end of 2021 with option of a further 12 months with the owners of our current site to give us time to work through this process.

I encourage all community members to consider how our future School should look and feel like and contribute your ideas to the ideas board which is located near the school office.

In conclusion I invite all parents and staff to reflect on where they would like to see the school in the next five/ten and perhaps even twenty years. We are laying the foundations for an exciting new future but cannot do this without community support. We are here to do the very best for your children and those who join us in the future. They are the reason why we, the Board and staff, are committed to working in close partnership with the school community to ensure the School is meeting all learning and governance needs and has the capacity to continue long into the future to be a wonderful learning environment for your children.

With warmest regards

Debra Herbertson Chairperson East Gippsland Steiner Education Group Inc.

East Gippsland Steiner Education Group Inc. Annual Report 2018 8

Board Report

Name Role Tenure Qualifications Professional Development

# of Board meetings attended out of 14

Conflict of Interest

Debra Herbertson

Chairperson 2 years, started 22 February 2018

Graduate Certificate in Education Administration Bachelor of Education Diploma of Teaching

Independent Schools Victoria Governance Workshop (15hrs)

12

Neil Crowther

Vice Chair 2 years, started 28 April 2018

Certificates I and II in Accounting and Reports Certificates I and II in Contract Law Licenced Motor Car Trader

- 10 Parent at School

Sally Kendall Secretary 2 years, started 28 April 2018

Post Graduate Certificate in Developmental Psychiatry Bachelor of Special Education Bachelor of Social Work Diploma of Teaching Primary

- 9

Hayden Diepeveen

General Member

2 years, started 22 February 2018

Member of Victoria Police

- 11 Parent at School

Cath Lanigan General Member

Temporary from 23 October

- 3 Parent at School

Robyn Browne

Chairperson Retired 28 April 2018

- 4

Chris Walker Vice Chair Retired 28 April 2018

- 3

Eleesha Saunders

General Member

Resigned 11 February 2018

- 1 Parent at School

East Gippsland Steiner Education Group Inc. Annual Report 2018 9

Uli Hasel School Leader

No voting rights Started 8 January 2018 Three-year contract

Master in Business Administration Bachelor of Applied Management Advance Diploma of Furniture Design Diploma of Art (Furniture Design) Certificate IV in Professional Writing and Editing Sinology and Ethnology

Spirit at Work - The Complete Leader (90hrs) ISV – New Principals Seminar (90hrs) Steiner Education Australia – Governance, Leadership and Management Conference (21hrs) SEA - Leading Learning (15hrs) SEA – Delegates Meeting (15hrs)

13

Martin Poeder

College of Teachers Chair

No voting rights Started 2017

Bachelor of Arts Bachelor of Education Certificate of Steiner Education

Spirit at Work - The Complete Leader (90hrs) SEA - Leading Learning (15hrs)

8

Affiliations

Wild Cherry School is a developing member of Steiner Education Australia (SEA). SEA is the peak body for Waldorf/Steiner education representing member schools throughout the states and territories of Australia. SEA supports, advocates, promotes and represents the free and healthy development of Waldorf/Steiner education in Australia in contemporary, diverse contexts.

https://www.steinereducation.edu.au/

As an independent, non-government school, Wild Cherry School is a member of Independent Schools Victoria (ISV). ISV represents and supports the interests of Victorian independent schools and the students they teach, promotes choice in education and champions the values and autonomy of member schools.

https://www.is.vic.edu.au/

East Gippsland Steiner Education Group Inc. Annual Report 2018 10

Child Safe Standards

Wild Cherry School continues its commitment to the child safe standards. All teaching staff, volunteers and Board of Governors undertake annual training in relation to these standards.

• We want children to be safe, happy and empowered.

• We are committed to the safety, participation and empowerment of all children.

• We have zero tolerance of child abuse, and all allegations and safety concerns will be treated very seriously and consistently with our robust policies and procedures.

• We have legal and moral obligations to contact authorities when we are worried about a child’s safety, which we follow rigorously.

• Our school is committed to preventing child abuse and identifying risks early and removing and reducing these risks.

• Our school has robust human resources and recruitment practices for all staff and volunteers.

• Our school is committed to regularly training and educating our staff and volunteers on child abuse risks.

• We support and respect all children, as well as our staff and volunteers. We are committed to the cultural safety of Aboriginal children, the cultural safety of children from culturally and/or linguistically diverse backgrounds, and to providing a safe environment for children with a disability.

• We have specific policies, procedures and training in place that supports our leadership team, staff and volunteers to achieve these commitments.”

East Gippsland Steiner Education Group Inc. Annual Report 2018 11

School Leader Report

Dear Families,

Thank you for your warm welcome to Wild Cherry School. My journey with Wild Cherry started in 2002 as founding member of Bairnsdale Steiner School where I was at various points, and often concurrently, a committee member, president, vice president, admin officer, teacher (LOTE - German), and parent.

When Wild Cherry School opened in 2013, I assisted for a brief period in the office while I still worked in my own business as design consultant and as curator of large furniture and fashion trade fairs.

I returned to Wild Cherry School in 2017 as office manager and was appointed School Leader in January 2018. What a journey and what an honour to again serve our community!

I am incredibly passionate about education having studied and earned multiple degrees in both my birth country of Austria and my chosen home of Australia. These include Sinology, Ethnology, Master in Business Administration, Bachelor of Applied Management, Advanced Diploma of Furniture Design, Diploma of Art. Multiple awards in academic excellence, design and curatorship are complementing my professional career.

My first year at the helm of Wild Cherry School has been a challenging one. The previous year had seen many staff and board changes that worked its way down to impacting on enrolments. Change rarely comes easy, and the resistance was so intense it was tangible in 2018.

Rudolf Steiner likened the development of organisations to three phases, the chaotic starting phase where all the energies come together to start something new, the finding order phase, when all the different elements have to be laid like the bricks in a wall to make it strong, and then finally, the blossoming phase, when everything is ready for growth. My purpose at Wild Cherry School is to assist with building this strong foundation in readiness for future growth.

Staff:

In 2018 we farewelled Hilary Rigg, our class 3/4 teacher, who finished at the end of term 1. Hilary had been with Wild Cherry for two- and a-bit years and her class took her leave very hard. So much so that we lost nine families with fifteen children mid-year, leaving us no other option but to consolidate classes. Jennifer South was briefly appointed as Hilary’s replacement, but her employment with us ceased when our student numbers declined so rapidly.

Wendy Worner and Martin Poeder continued with their respective classes of prep and class 2, which later became class 2/3 in term 3. Ingrid Wimbury took on the role of class 5/6 teacher which became 4/5/6 in term 3 and continued to deliver our LOTE French program.

We also welcomed several new staff members: Johanna Camm and Sarah Connally took on the roles of co-teaching class 1. Johanna came to Wild Cherry from Mornington Park Steiner Stream where she was prep teacher and Sarah had recently graduated with a Bachelor of Education in addition to a Bachelor of Science.

East Gippsland Steiner Education Group Inc. Annual Report 2018 12

Katie Cross, our Health & PE teacher left to go travelling at the end of 2017 and was first replaced by Sarah Connally, then Mieka Pitt, who both had to cut back their hours due to family commitments. Ryan Davies of Whacky Wombat was granted permission to teach and filled in until the end of the year.

Rachael Pollac joined us as craft facilitator and Inge de Koster as Strings teacher. Maida Marriott who helped set up our strings program since 2013 retired at the end of 2017.

Winsome Browne was re-appointed as classroom assistant/integration aide, Clare River as playgroup leader, Kirsty Diepeveen as admin assistant, and Christopher Axe as finance manager.

All our staff worked extremely hard in 2018, they gave their all every day, their professional knowledge and judgement, independently and collectively, has been invaluable and I thank them for their passion and commitment to bringing Waldorf/Steiner education to life.

Curriculum:

Waldorf/Steiner is values-driven education, we are not a results factory. Our focus this year has been on improving individual learning outcomes. Teachers attended a range of professional development courses, from SEA curriculum intensives to leading learning. A special PD for all staff was also delivered in house by Melbourne Rudolf Steiner Seminar on working with children with trauma and challenging behaviour.

Over the course of the year the College of Teachers (COT) explored a range of topics, tasks of the COT and four temperaments, and spent time developing a whole school literacy framework using the Australian Steiner Curriculum Framework as its base, the latter with the initiative of Winsome Browne. This has proved a valuable resource for teachers.

Individual Learning:

Several children underwent speech assessments and had individual learning plans (ILP) drawn up. ILPs involve individual multiple weekly one-on-one sessions, closely monitored by class teachers, homework, and regular progress screenings. Progress was shared with parents regularly at least once per term through parent/teacher conversations.

Early Childhood:

Playgroup and 4-year-old kindergarten program continued at the Lucknow site. The latter externally managed by Uniting Gippsland. Due to lack of enrolments, no 3-year-old kinder was offered in 2018. For this reason, a kindergarten subcommittee was formed early in the year to investigate future options, with the decision being made in September to bring the kindergarten service to the school for 2019. Our association with Uniting has been a long and fruitful one, and we thank them for their enduring support.

Grounds and Buildings:

After months of having temporary fencing cordoning off areas around the main building in 2017 due to falling slate roof tiles, repairs were finally completed over the January holidays and all areas again made accessible.

Maintenance works were carried out on buildings and gardens. Classroom and office doors were fitted with windows and the south part of the floor in the hallway of the main house was replaced mid-year when loose tiles revealed a massive hole in the floor! A dry creek bed was added to the senior playground and several large logs were donated by DELWP for climbing through and over and in!

East Gippsland Steiner Education Group Inc. Annual Report 2018 13

Many maintenance tasks were carried out by parent volunteers at working bees and through regular contributions. Big thanks go to Hayden Diepeveen who mowed our lawns for most of the year and attended to many odd jobs and all those other generous helpers who lent us their muscles when and where needed.

Parent Engagement Group:

Wild Cherry School would not be a community school without a strong parent body. We have a very active parent engagement group (PEG). Cath Lanigan was the chair of PEG in 2018. The group met every Tuesday for craft mornings and organised fundraising events and helped with working bees. A new initiative was weekly produce swap and coffee and cake mornings. PEG held stalls at (f)routeville, maker’s market, and Christmas parade.

Festivals and Events:

Festivals play an integral part at Wild Cherry School. Each term culminates with a seasonal celebration. Harvest festival in autumn, Lantern Walk in mid-winter, Spring Fair, and Summer picnic are firmly embedded in our yearly calendar. A mid-year concert and an end-of-year concert complete our annual festival program. Each of them more special than the other and wonderful celebrations of our community spirit.

Our Spring Fair was again a great success with the whole school community coming together to work in concert putting the fair together. The children performed the traditional maypole dance, sang songs, and showed off their string instrument skills with some wonderful music pieces. As with all our festivals and events, the success of the fair was due to the hands-on involvement of families and staff, from beautiful handmade crafts to children’s activities and from organising committee to working bee helpers. Thank you!

Fundraising:

Fundraising is the business of ‘dream granting’. After attending (f)routeville in March, Martin was inspired to build our own sets of marimbas for the school. A go-fund-me page was set up and $1,000 was quickly raised from generous donors from our community to cover the cost of materials. Martin worked with a dedicated group of parents on countless weekends and during working bees to put them together. The tuning alone was a work of art. Children helped with sanding and did a great job. The marimbas where introduced with a ‘bang’ at the end-of-year concert.

Our annual Spring Fair is our main fundraising event of the year. In 2018 we raised a record net $4,277.84. Funds have been used to improve our playground areas and for the purchase of a marquee. Well done everyone!

Class 6 Graduation:

Our first official class six graduation took place in December which was celebrated with a posh pizza and paper plate feast with families and staff. Four children graduated and were presented with special gifts and a marimba performance by class five children. Class six children then handed the class six baton to the class five children in readiness for 2019. Congratulations all around!

Visitors:

Virginia Moller, CEO of Steiner Education Australia (SEA) visited Wild Cherry School in April as guest speaker of the AGM. It was great to hear her speak about Waldorf 100 and current Waldorf/Steiner education matters.

East Gippsland Steiner Education Group Inc. Annual Report 2018 14

Jennifer West, a SEA consultant, visited in October at the Spring Fair for a first meet and greet and will return again in 2019 to assist teachers in curriculum development and presentation.

East Gippsland Mayor Joe Rettino officially opened our Spring Fair in October, where more than 200 people attended.

It was wonderful to have so many visitors and we look forward to welcoming more in 2019.

I would like to thank the community, staff and the Board for the warm welcome and support throughout the year.

I look forward to serving Wild Cherry School and its staff and community during its next phase. May Wild Cherry School, Kindergarten and Playgroup blossom. With light and blessings

Uli Hasel School Leader Wild Cherry School

East Gippsland Steiner Education Group Inc. Annual Report 2018 15

Teacher Standards and Qualifications

All our teachers were registered with the Victorian Institute of Teaching. Full details of annual registration for teachers at Wild Cherry are set out in the Victorian Institute of teaching record of Annual Registration 2018 and are available from https://www.vit.vic.edu.au/ .

Many of our staff members hold multiple qualifications and many are active artists, performers and musicians.

Advanced Diploma in Rudolf Steiner Education 1 Bachelor of Arts 1 BA Fine Arts – Painting 2 B Applied Art & Design 1 B Applied Science 2 B Education – Primary 5 B Education – Music & Drama 1 B Visual Arts 1 Certificate in Rudolf Steiner Education 2 Certificate 4 Adult Education & Work Place Training 1 Certificate 3 Agriculture 1 Grad Dip Education 1 Grad Dip Primary Education 1 Grad Dip Fine Arts 1

Workforce Composition

In 2018 Wild Cherry School had an equivalent of 7.2 full-time staff, five teachers (six until mid-year), four general staff, one classroom support, one playgroup leader and eight specialists including one Aboriginal and Torres Strait Islander staff.

East Gippsland Steiner Education Group Inc. Annual Report 2018 16

Student Attendance

All figures in %.

2018 2017 2016 2015 2014 2013

Prep 90 89 91 98 91 n/a

Class 1 89 86 93 85 n/a n/a

Class 2 90 93 92 94 n/a -

Class 3 98 96 93 90 - -

Class 4 94 88 92 - - -

Class 5 87 84 - - - -

Class 6 88 - - - - -

Average 91 91 92 92 91 n/a

All our students are expected to attend school during normal school hours every day of each term, unless their parents have sought an approved exemption from the school. Approved exemptions include doctors’ certificates and special requests. We actively promote attitudes and habits that lead to punctuality and responsibility. Arriving at school late disrupts classroom routines and lessons. For this reason, we seek the support of all parents in ensuring their children arrive on time for the start of each school day.

Non-attendance

• Parents are asked to timely notify the school with a phone call or text message if a

child will be absent and provide an explanation for the absence.

• Class Teachers record attendance twice daily and relay this information promptly to

the school office.

• If a child is recorded absent and the parent has not notified the school, we follow up

with a phone call to ensure the child’s safety.

• Voluntary absences, e.g. family holidays, are to be discussed with the class teacher in

advance so the impact of the absence on the child’s learning progress can be

considered and a learning plan developed.

East Gippsland Steiner Education Group Inc. Annual Report 2018 17

National School Opinion Survey

In 2018 Wild Cherry School again participated in the National School Opinion Survey. All families were invited to complete the survey. We had a response rate of 10 compared to 18 in 2017, 26 in 2016 and 7 in 2015. The is a lower response rate due to fewer families being at the school at the time of the survey.

The survey results provided rich data and highlighted again several areas for improvement, including further maintenance and garden work, individual learning needs, deep community engagement, happy children, high learning expectations, more nature-based play, camps and excursions.

The key message to be taken from the survey is we are doing well with individual learning although there is always room for improvement.

During 2018 and in response to the 2016 and 2017 surveys, improvements were made to buildings, garden and playground areas with plans for playground development drafted and work ongoing plus bringing early childhood services to the school. Overall, the survey feedback was primarily positive with a net promoter score1 of 67 (out of 100) compared to 21 in 2017.

Comparison table of national questions – in %

Strongly Disagree / Disagree

Neither Agree Nor Disagree

Agree / Strongly Agree

2018 2017 2016 2018 2017 2016 2018 2017 2016

Teachers at this school expect my child to do his or her best.

- - 4 13 11 15 88 83 81

Teachers at this school provide my child with useful feedback about his or her school work.

13 6 8 - 17 12 88 72 81

Teachers at this school treat students fairly.

13 - 8 - 11 8 88 83 84

This school is well maintained.

25 39 19 13 28 8 63 33 73

My child feels safe at this school.

- 17 16 13 6 19 88 72 65

I can talk to my child’s teachers about my concerns.

13 28 8 - - 8 88 67 85

Student Behaviour is well managed at this school.

13 11 31 - 28 19 88 56 50

My child likes being at this school.

- - 4 13 17 4 88 73 92

This school looks for ways to improve.

- 23 8 - 17 - 101 61 92

This school takes parents opinions seriously.

- 39 19 13 - 4 88 55 77

1 https://www.netpromoter.com/know/

East Gippsland Steiner Education Group Inc. Annual Report 2018 18

Teachers at this school motivate my child to learn.

13 - 4 - 11 8 88 83 88

My child is making good progress at this school.

- 6 4 13 11 8 88 77 86

My child’s learning needs are being met at this school.

13 6 12 - 22 4 88 66 84

This school works with me to support my child’s learning.

13 11 8 25 39 23 63 45 70

Other Feedback

What do you see as the characteristics and attributes of a highly effective school? Music, arts, community, connection with nature, consistency and stability, visible interest in learning, enthusiasm, open communication, fairness, efficiency, inclusivity, diversity, inspiring, practical, fun. Anonymous feedback from NSOS 2018

What are the things we are doing well? Individual learning needs, music, strings program, eurythmy, curriculum, physical activity, outside play, art, craft, communication, festivals and celebrations. Anonymous feedback from NSOS 2018

What are the things that need immediate attention? Individual learning needs, school grounds and gardens, kinder and playgroup at school, more marketing, a broad curriculum, more art and craft and library resources, cooking, camps and excursions, disabled access, more playground equipment. Anonymous feedback from NSOS 2018

Family, child and teacher connection

No education can be effective unless the relationship between all members of the school community, children, teachers and parents/carers, are real and meaningful. This is one of the reasons why our teachers stay with their class from class 1 to class 6, if possible. During these years strong relationships are formed between the child, teacher and family.

Parent/teacher conversations are held several times per year to share the work the children do in class. In addition, parents can contact teachers at any time to discuss learning progress or concerns. Each class has an assigned class carer that acts as liaison person for class or community activities.

Our parents support the school in many ways and we value their contribution greatly. We have an active Parent Engagement Group that meets regularly and assists the School where needed. Parents are involved with working bees, small maintenance jobs, weekly craft sessions, fundraising activities, making items for the school shop, organising talks and workshops as well as plan and manage the annual Spring Fair and help with other festivals and events.

East Gippsland Steiner Education Group Inc. Annual Report 2018 19

National Assessment Program

Every year the National Assessment Program – Literacy and Numeracy (NAPLAN) is offered in all government and non-government schools for students in years 3, 5, 7, and 9. This program, which is run at the direction of the Education Council, is intended to assess the literacy and numeracy learning of students in all Australian schools.

As major funding contributor, the government expects all students in years 3, 5, 7, and 9 to participate in NAPLAN tests. All children in those grades, whether they will sit the test or not, must be registered for NAPLAN.

The test is designed to be a snapshot in time; therefore, results are not a comprehensive assessment of the children’s abilities, but rather how they perform in a test environment when compared with children from the same year level at other schools. Discussions around comparability are ongoing.

No children at Wild Cherry School participated in 2018 in NAPLAN. All parents chose to withdraw their children from the test. Test results are therefore not available.

East Gippsland Steiner Education Group Inc. Annual Report 2018 20

Finance Report

East Gippsland Steiner Education Group Inc. traded in 2018 as Wild Cherry School.

The statement of comprehensive income for 2018 resulted in a deficit of $96,098 compared to $67,833 in 2017 and the surplus of $62,672 in 2016.

Two irregularities were detected by the auditor affecting 2017, the year prior to the current reporting period:

1. Not all depreciation was attributed in the statement of comprehensive income, which affected the 2017 operating results. The revised deficit for 2017 now reads $67,833 instead of originally reported $47,895, a difference of $19,938. Therefore, depreciation amounted to the new total of $72,540 in 2017and total expenses to $1,004,395.

2. An overpayment of GST of $10,339 from 2014 had not been corrected changing retained earnings in 2017 from $357,526 to $367,865.

Income in this reporting period 2018 was $841,050. Expenses totalled $937,148 in 2018 compared to $1,004,395 in 2017, a decrease of $67,247.

Depreciation in 2018 amounted to $51,466.

The statement of financial position reflects the deficit of $96,098 with a decrease of total equity from $367,865 in 2017 to $271,767 in 2018.

Total assets decreased from $477,611 in 2017 to $372,996 in 2018. Total liabilities decreased from $109,746 in 2017 to $101,229 in 2018.

The statement of cashflows shows a beginning balance of $354,472 and an end balance of $301,297 resulting in a cash deficit of $53,175 for the 2018 year.

Christopher Axe Finance Manager 3 April 2019

Income broken down by funding source

2018 2017

Grant income $660,651 $757,478

Student fees income $152,317 $153,315

Rent income $9,566 $13,256

Other income $18,516 $12,513

$841,050 $936,562

East Gippsland Steiner EducationGroup Inc.Financial Statements

For the Year Ended 31 December 2018

East Gippsland Steiner Education Group Inc.

ContentsFor the Year Ended 31 December 2018

Page

Financial StatementsBoard of Governors' Report 1Auditor's Independence Declaration under Section 60-40 of the Charities and Not-for-profits Commission Act 2012 3Statement of Profit or Loss and Other Comprehensive Income 4Statement of Financial Position 5Statement of Changes in Equity 6Statement of Cash Flows 7Notes to the Financial Statements 8Board of Governors' Declaration 14Independent Audit Report 15

East Gippsland Steiner Education Group Inc.

Board of Governors' Report31 December 2018

The governors present their report on East Gippsland Steiner Education Group Inc. for the financial year ended 31December 2018.

General information

Governors

The names of the governors in office at any time during, or since the end of, the year are:

Names Position Appointed/Resigned

Debra Herbertson Chair Appointed 22 February 2018

Neil Crowther Vice Chair Appointed 24 April 2018

Sally Kendall Secretary Appointed 24 April 2018

Hayden Diepeveen General member Appointed 22 February 2018

Cath Lanigan General member Appointed 23 October 2018

Uli Hasel School Leader Appointed 8 January 2018

Martin Poeder COT Chair

Robyn Browne Resigned 24 April 2018

Chris Walker Resigned 24 April 2018

Eleesha Saunders Resigned 11 February 2018

Governors have been in office since the start of the financial year to the date of this report unless otherwise stated.

Principal activities

The principal activity of East Gippsland Steiner Education Group Inc. during the financial year was operating as aneducational institution for years Prep to Year 6.

No significant changes in the nature of the Association's activity occurred during the financial year.

Operating result

The deficit of the Association for the financial year after providing for income tax amounted to $ (96,098)(2017: deficit $(67,833)).

Review of operations

A review of the operations of the Association during the financial year and the results of those operations are disclosed inthe financial statements below.

Future developments

The Association expects to to increase its services to include kindergarten in 2019 on the school’s site to provide acontinuous path from early childhood to primary education.

1

East Gippsland Steiner Education Group Inc.

Board of Governors' Report31 December 2018

Auditor's independence declaration

The auditor's independence declaration for the year ended 31 December 2018 has been received and can be found onpage 3 of the financial report.

Signed in accordance with a resolution of the Board of Governors:

Director: ...............................................................

Debra Herbertson

Director: ................................................................

Neil Crowther

Dated this .............................. day of .............................. 2019

2

fourth April

East Gippsland Steiner Education Group Inc.

Auditor's Independence Declaration under Section 60-40 of the Charitiesand Not-for-profits Commission Act 2012 to the Board of Governors ofEast Gippsland Steiner Education Group Inc.

I declare that, to the best of my knowledge and belief, during the year ended 31 December 2018, there have been:

(i) no contraventions of the auditor independence requirements as set out in section 60-40 of the AustralianCharities and Not-for-profits Commission Act 2012 in relation to the audit; and

(ii) no contraventions of any applicable code of professional conduct in relation to the audit.

EDGE ASSURANCE

Level 9, 440 Collins StreetMelbourne VIC 3000

JACO VORSTER CADirector

Signed at Melbourne on 2019

Liability limited by a scheme approved under Professional Standards Legislation

3

8 April

East Gippsland Steiner Education Group Inc.

Statement of Profit or Loss and Other Comprehensive IncomeFor the Year Ended 31 December 2018

Note

2018

$

2017

$

Revenue 3 841,050 936,562

Class materials (13,079) (19,464)

Depreciation and amortisation expense (51,466) (72,540)

Employee benefits expense (765,490) (754,912)

Excursion and incursion expenses (7,579) (4,477)

Insurance (10,732) (7,849)

Occupancy expenses (41,202) (57,483)

Other expenses (47,600) (87,670)

Deficit before income tax (96,098) (67,833)

Income tax expense - -

Deficit for the year (96,098) (67,833)

Other comprehensive income, net of income tax

Items that will be reclassified subsequently to profit or loss - -

Items that will not be reclassified subsequently to profit or loss - -

Total comprehensive income for the year (96,098) (67,833)

The accompanying notes form part of these financial statements.4

East Gippsland Steiner Education Group Inc.

Statement of Financial PositionAs At 31 December 2018

Note

2018

$

2017

$

ASSETS

CURRENT ASSETS

Cash and cash equivalents 4 301,297 354,472

Trade and other receivables 26 -

TOTAL CURRENT ASSETS 301,323 354,472

NON-CURRENT ASSETS

Property, plant and equipment 5 71,673 123,139

TOTAL NON-CURRENT ASSETS 71,673 123,139

TOTAL ASSETS 372,996 477,611

LIABILITIES

CURRENT LIABILITIES

Trade and other payables 6 43,238 46,817

Employee benefits 7 23,506 31,284

Other financial liabilities 8 4,943 10,420

TOTAL CURRENT LIABILITIES 71,687 88,521

NON-CURRENT LIABILITIES

Employee benefits 7 29,542 21,225

TOTAL NON-CURRENT LIABILITIES 29,542 21,225

TOTAL LIABILITIES 101,229 109,746

NET ASSETS 271,767 367,865

EQUITY

Retained earnings 271,767 367,865

TOTAL EQUITY 271,767 367,865

The accompanying notes form part of these financial statements.5

East Gippsland Steiner Education Group Inc.

Statement of Changes in EquityFor the Year Ended 31 December 2018

2018

RetainedEarnings

$

Total

$

Balance at 1 January 2018 367,865 367,865

Deficit attributable to registered entity (96,098) (96,098)

Balance at 31 December 2018 271,767 271,767

2017

RetainedEarnings

$

Total

$

Balance at 1 January 2017 435,698 435,698

Deficit attributable to registered entity (67,833) (67,833)

Balance at 31 December 2017 367,865 367,865

The accompanying notes form part of these financial statements.6

East Gippsland Steiner Education Group Inc.

Statement of Cash FlowsFor the Year Ended 31 December 2018

Note

2018

$

2017

$

CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from operations 916,671 1,015,180

Payments to suppliers and employees (972,056) (1,041,630)

Interest received 2,210 2,533

Net cash provided by/(used in) operating activities 11 (53,175) (23,917)

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of property, plant and equipment - (3,576)

Net cash provided by/(used in) investing activities - (3,576)

CASH FLOWS FROM FINANCING ACTIVITIES:

Net increase/(decrease) in cash and cash equivalents held (53,175) (27,493)

Cash and cash equivalents at beginning of year 354,472 381,965

Cash and cash equivalents at end of financial year 4 301,297 354,472

The accompanying notes form part of these financial statements.7

East Gippsland Steiner Education Group Inc.

Notes to the Financial StatementsFor the Year Ended 31 December 2018

The financial report covers East Gippsland Steiner Education Group Inc. as an individual entity. East Gippsland SteinerEducation Group Inc. is a not-for-profit Incorporated Association, registered and domiciled in Australia.

The functional and presentation currency of East Gippsland Steiner Education Group Inc. is Australian dollars.

Comparatives are consistent with prior years, unless otherwise stated.

1 Basis of Preparation

In the opinion of the Board of Governors the Association is not a reporting entity since there are unlikely to exist usersof the financial statements who are not able to command the preparation of reports tailored so as to satisfy specificallyall of their information needs. These special purpose financial statements have been prepared to meet the reportingrequirements of the Australian Charities and Not-for-profits Commission Act 2012.

The financial statements have been prepared in accordance with the recognition and measurement requirements ofthe Australian Accounting Standards and Accounting Interpretations, and the disclosure requirements of AASB 101Presentation of Financial Statements, AASB 107 Statement of Cash Flows, AASB 108 Accounting Policies, Changesin Accounting Estimates and Errors and AASB 1054 Australian Additional Disclosures.

2 Summary of Significant Accounting Policies

(a) Income Tax

The Association is exempt from income tax under Division 50 of the Income Tax Assessment Act 1997.

(b) Leases

Lease payments for operating leases, where substantially all of the risks and benefits remain with the lessor,are charged as expenses on a straight-line basis over the life of the lease term.

(c) Revenue and other income

Revenue is recognised when the amount of the revenue can be measured reliably, it is probable that economicbenefits associated with the transaction will flow to the Association and specific criteria relating to the type ofrevenue as noted below, has been satisfied.

Revenue is measured at the fair value of the consideration received or receivable and is presented net ofreturns, discounts and rebates.

Sale of goods

Revenue is recognised on transfer of goods to the customer as this is deemed to be the point in time whenrisks and rewards are transferred and there is no longer any ownership or effective control over the goods.

(d) Goods and services tax (GST)

Revenue, expenses and assets are recognised net of the amount of goods and services tax (GST), exceptwhere the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payable are stated inclusive of GST.

Cash flows in the statement of cash flows are included on a gross basis and the GST component of cash flowsarising from investing and financing activities which is recoverable from, or payable to, the taxation authority isclassified as operating cash flows.

8

East Gippsland Steiner Education Group Inc.

Notes to the Financial StatementsFor the Year Ended 31 December 2018

2 Summary of Significant Accounting Policies

(e) Property, plant and equipment

Each class of property, plant and equipment is carried at cost or fair value less, where applicable, anyaccumulated depreciation and impairment.

Items of property, plant and equipment acquired for nil or nominal consideration have been recorded at theacquisition date fair value.

Plant and equipment

Plant and equipment are measured using the cost model.

Depreciation

Property, plant and equipment is depreciated on a straight-line basis over the assets useful life to theAssociation, commencing when the asset is ready for use.

(f) Impairment of non-financial assets

At the end of each reporting period the Association determines whether there is an evidence of an impairmentindicator for non-financial assets. Where an indicator exists and regardless for indefinite life intangible assetsand intangible assets not yet available for use, the recoverable amount of the asset is estimated.

Where the recoverable amount is less than the carrying amount, an impairment loss is recognised in profit orloss. Reversal indicators are considered in subsequent periods for all assets which have suffered animpairment loss.

(g) Cash and cash equivalents

Cash and cash equivalents comprises cash on hand and demand deposits.

(h) Employee benefits

Provision is made for the Association's liability for employee benefits arising from services rendered byemployees to the end of the reporting period. Employee benefits that are expected to be wholly settled withinone year have been measured at the amounts expected to be paid when the liability is settled.

(i) Going concern

Notwithstanding the Association's successive deficits, the financial report has been prepared on the goingconcern basis. This basis has been adopted as the Association is in a positive net asset position and anincrease in student numbers for the 2019 year should improve the Association's financial position.

(j) Restatement of comparative figures

During the year it was noted that in the previous year assets with a written down value of $19,938 were writtenoff to $0 value directly to retained earnings instead of through the Statement of Profit and Loss. This correctionincreased the reported loss from $47,894 to $67,833 in the comparative figures.

9

East Gippsland Steiner Education Group Inc.

Notes to the Financial StatementsFor the Year Ended 31 December 2018

2 Summary of Significant Accounting Policies

(k) New Accounting Standards and Interpretations

The AASB has issued new and amended Accounting Standards and Interpretations that have mandatoryapplication dates for future reporting periods. The Association has decided not to early adopt these Standards.The following table summarises those future requirements, and their impact on the Association where thestandard is relevant:

Standard NameEffective datefor entity Requirements Impact

AASB 15 Revenue fromcontracts with customers

31 December2019

AASB 15 introduces a five stepprocess for revenue recognition withthe core principle of the newStandard being for entities torecognise revenue to depict thetransfer of goods or services tocustomers in amounts that reflectthe consideration (that is, payment)to which the entity expects to beentitled in exchange for those goodsor services.Accounting policy changes will arisein timing of revenue recognition,treatment of contracts costs andcontracts which contain a financingelement.AASB 15 will also result in enhanceddisclosures about revenue, provideguidance for transactions that werenot previously addressedcomprehensively (for example,service revenue and contractmodifications) and improveguidance for multiple elementarrangements.

As revenue iscurrently recognisedon completion ofeducation andcounselling services,we do not anticipatesignificant changes,however we arecontinuing to reviewthe revenuerecognition policy forlonger term contractsand grants.

AASB 16 Leases 31 December2019

AASB 16 will cause the majority ofleases of an entity to be broughtonto the statement of financialposition. There are limitedexceptions relating to short-termleases and low value assets whichmay remain off-balance sheet.The calculation of the lease liabilitywill take into account appropriatediscount rates, assumptions aboutlease term and increases in leasepayments.A corresponding right to use assetwill be recognised which will beamortised over the term of the lease.Rent expense will no longer beshown, the profit and loss impact ofthe leases will be throughamortisation and interest charges.

Whilst the impact ofAASB 16 has not yetbeen quantified, theentity currently has$37,970 worth ofoperating leaseswhich we anticipatewill be brought ontothe statement offinancial position.Interest andamortisation expensewill increase andrental expense willdecrease.

10

East Gippsland Steiner Education Group Inc.

Notes to the Financial StatementsFor the Year Ended 31 December 2018

3 Revenue

2018

$

2017

$

Revenue from other sources

- Grant income 660,651 757,478

- Student income 152,317 153,315

- Rent income 9,566 13,256

- Other income 18,516 12,513

Total Revenue 841,050 936,562

4 Cash and Cash Equivalents

2018

$

2017

$

Cash on hand 200 252

Bank balances 262,426 354,220

Deposits at call 38,671 -

301,297 354,472

5 Property, plant and equipment

PLANT AND EQUIPMENT

Furniture, fixtures and fittings

At cost 88,599 88,599

Accumulated depreciation (60,694) (43,220)

Total furniture, fixtures and fittings 27,905 45,379

Capital improvements

At cost 166,527 166,527

Accumulated depreciation (122,759) (88,767)

Total capital improvements 43,768 77,760

Total property, plant and equipment 71,673 123,139

6 Trade and Other Payables

2018

$

2017

$

CURRENT

GST payable 1,299 5,534

Sundry payables and accrued expenses 41,939 41,283

43,238 46,817

11

East Gippsland Steiner Education Group Inc.

Notes to the Financial StatementsFor the Year Ended 31 December 2018

7 Employee Benefits

2018

$

2017

$

CURRENT

Provision for annual leave 23,506 31,284

NON-CURRENT

Provision for long service leave 29,542 21,225

8 Other Financial Liabilities

2018

$

2017

$

CURRENT

Fees received in advance 4,943 10,420

9 Capital and Leasing Commitments

(a) Operating Leases

2018

$

2017

$

Minimum lease payments undernon-cancellable operating leases:

- not later than one year 16,273 16,273

- between one year and five years 21,697 37,970

37,970 54,243

Operating leases are in place for premises and normally have a term between 3 and 5 years.

10 Contingencies

In the opinion of the Board of Governors, the Association did not have any contingencies at 31 December 2018 (31December 2017:None).

12

East Gippsland Steiner Education Group Inc.

Notes to the Financial StatementsFor the Year Ended 31 December 2018

11 Cash Flow Information

Reconciliation of net income to net cash provided by operating activities:

2018

$

2017

$

Deficit for the year (96,098) (67,833)

Non-cash flows in profit:

- depreciation 51,466 72,540

Changes in assets and liabilities:

- (increase)/decrease in trade and other receivables (26) -

- increase/(decrease) in income in advance (5,477) (11,138)

- increase/(decrease) in trade and other payables (3,580) (4,687)

- increase/(decrease) in employee benefits 539 (12,799)

Cashflows from operations (53,176) (23,917)

12 Statutory Information

The registered office and principal place of business of the association is:

East Gippsland Steiner Education Group Inc.

28 Mckean Street

Bairnsdale VIC 3875

13

East Gippsland Steiner Education Group Inc.

Board of Governors' Declaration

The board of governors declare that in the board of governors' opinion:

there are reasonable grounds to believe that the registered entity is able to pay all of its debts, as and when they

become due and payable; and

the financial statements and notes satisfy the requirements of the Australian Charities and Not-for-profits

Commission Act 2012.

Signed in accordance with subsection 60.15(2) of the Australian Charities and Not-for-profit Commission Regulation 2013.

Chair ..............................................................

Debra Herbertson

Vice Chair ...............................................................

Neil Crowther

Dated this .............................. day of .............................. 2019

14

fourth April

East Gippsland Steiner Education Group Inc.

Independent Audit Report to the members of East Gippsland SteinerEducation Group Inc.

Report on the Audit of the Financial Report

Opinion

We have audited the financial report of East Gippsland Steiner Education Group Inc., which comprises the statement offinancial position as at 31 December 2018, the statement of profit or loss and other comprehensive income, the statementof changes in equity and the statement of cash flows for the year then ended, and notes to the financial statements,including a summary of significant accounting policies, and the board of governors' declaration.

In our opinion the financial report of East Gippsland Steiner Education Group Inc. has been prepared in accordance withDivision 60 of the Australian Charities and Not-for-profits Commission Act 2012, including:

(i) giving a true and fair view of Association's financial position as at 31 December 2018 and of its financial performancefor the year ended; and

(ii) complying with Australian Accounting Standards to the extent described in Note 1, and Division 60 of the AustralianCharities and Not-for-profits Commission Regulation 2013.

Basis for Opinion

We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards arefurther described in the Auditor's Responsibilities for the Audit of the Financial Report section of our report. We areindependent of the Registered Entity in accordance with the auditor independence requirements of the Australian Charitiesand Not-for-profits Commission Act 2012 (ACNC Act) and the ethical requirements of the Accounting Professional andEthical Standards Board's APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to our auditof the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of Matter - Basis of Accounting

We draw attention to Note 1 to the financial report, which describes the basis of accounting. The financial report has beenprepared for the purpose of fulfilling the Registered Entity's financial reporting responsibilities under the ACNC Act. As aresult, the financial report may not be suitable for another purpose. Our opinion is not modified in respect of this matter.

Going Concern

We draw attention to Note 1(i) in the financial report, which indicates that Association incurred successive losses. Ouropinion is not modified in respect of this matter.

Responsibilities of Responsible Entities for the Financial Report

The responsible entities of the Registered Entity are responsible for the preparation of the financial report that gives a trueand fair view and have determined that the basis of preparation described in Note 1 to the financial report is appropriate tomeet the requirements of the ACNC Act and the needs of the members. The responsible entities' responsibility alsoincludes such internal control as the responsible entities determine is necessary to enable the preparation of a financialreport that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

15

East Gippsland Steiner Education Group Inc.

Independent Audit Report to the members of East Gippsland SteinerEducation Group Inc.

In preparing the financial report, the responsible entities are responsible for assessing Association's ability to continue as agoing concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accountingunless the responsible entities either intend to liquidate Association or to cease operations, or have no realistic alternativebut to do so.

Auditor's Responsibilities for the Audit of the Financial Report

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from materialmisstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonableassurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with AustralianAuditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or errorand are considered material if, individually or in the aggregate, they could reasonably be expected to influence theeconomic decisions of users taken on the basis of the financial report.

As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgement and maintainprofessional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design

and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate

to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher

than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations,

or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the

Registered Entity’s internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and

related disclosures made by the responsible entities.

Conclude on the appropriateness of the responsible entities’ use of the going concern basis of accounting and,

based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may

cast significant doubt on Association’s ability to continue as a going concern. If we conclude that a material

uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial

report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence

obtained up to the date of our auditor’s report. However, future events or conditions may cause Association to cease

to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and

whether the financial report represents the underlying transactions and events in a manner that achieves fair

presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of theaudit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

EDGE ASSURANCELevel 9, 440 Collins StreetMelbourne VIC 3000

JACO VORSTER CADirectorSigned at Melbourne on 2019Liability limited by a scheme approved under Professional Standards Legislation

16

8 April