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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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
(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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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 Annual Report 2016-17
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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Early Childhood Care and Education Authority Annual Report 2016-17
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 Childhood Care and Education Authority Annual Report 2016-17
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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Early Childhood Care and Education Authority Annual Report 2016-17
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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Early Childhood Care and Education Authority Annual Report 2016-17
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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Early Childhood Care and Education Authority Annual Report 2016-17
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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Early Childhood Care and Education Authority Annual Report 2016-17
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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Early Childhood Care and Education Authority Annual Report 2016-17
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
CORPORATE GOVERNANCE REPORT (CONTINUED)
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
CORPORATE GOVERNANCE REPORT (CONTINUED)
(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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Early Childhood Care and Education Authority Annual Report 2016-17
(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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Early Childhood Care and Education Authority Annual Report 2016-17
(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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
CORPORATE GOVERNANCE REPORT (CONTINUED)
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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
P a g e | 23
Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
STATEMENT OF CASH FLOWS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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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Early Childhood Care and Education Authority Annual Report 2016-17
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Early Childhood Care and Education Authority Annual Report 2016-17
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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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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Early Childhood Care and Education Authority Annual Report 2016-17
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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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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Early Childhood Care and Education Authority Annual Report 2016-17
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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
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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Early Childhood Care and Education Authority Annual Report 2016-17
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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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
Balance at 1st Jan 2016/1st Jan 2015 9,057,117 7,883,340
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)
Ba la nce a t 30 June 2017/31st De c 2015 10,399,099 9,057,117
Payable within one year(Estimated) 650,000 650,000
Payable after more than one year 9,749,099 8,407,117
T OT AL MUR 10,399,099 9,057,117
(c ) Va ca tio n le a ve
Balance at 1st Jan 2016/1st Jan 2015 46,354,571 42,341,397
Provision(earned) for the year 12,308,364 4,405,312
Paid during the year (775,110) (392,138)
Ba la nce a t 30 June 2017/31st De c 2015 57,887,825 46,354,571
Payable within one year(Estimated) 600,000 600,000
Payable after more than one year 57,287,825 45,754,571
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
Payable after more than one year 118,372,572 99,721,262
T OT AL MUR 127,397,641 106,083,254
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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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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Early Childhood Care and Education Authority Annual Report 2016-17
EARLY CHILDHOOD CARE AND EDUCATION AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR 18 MONTHS PERIOD ENDED 30 JUNE 2017
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 Annual Report 2016-17