Appendix 4: What we reported
Results of the 2018 school audits.
This same data is presented in an interactive map in our data section
In the following tables, “Yes” in the “Audit report” column means the matter is included in our audit report. “No” means the school has disclosed it in its financial statements and we have not mentioned it in our audit report.
Auckland
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Albany Junior High School | 2018 | Financial difficulty | Yes | We drew attention to the fact that the school is in serious financial difficulty. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Baradene College | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Bayview School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Belmont School (Auckland) | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Brookby School | 2018 | Donation to private entity | Yes | We drew attention to the fact that the school made a donation during the year, which was used to renovate a church building that belongs to a Church Trust. The Church Trust is independent from the school and is not a public entity. The donation of $53,329 was raised by the school from the school community and the school’s Parent Teachers’ Association. The school had a long-standing relationship with the Church Trust, but there was no agreement in place that guarantees the school’s future use of the church building. |
| Clendon Park School | 2018 | Overseas travel | Yes | We drew attention to $153,580 spent on sending 26 students (including three who do not attend the school), 17 parents/caregivers, and seven staff to Hawaii as part of the school’s Urban Hapuu Initiative. The students and families contributed $100,209 and the school contributed $53,371 from its normal educational funding. The school’s contribution is significant considering the small number of students and their families involved. It was inappropriate for the school to fund travel for students from other schools. |
| Combined Board of Kelston and Van Asch Deaf Education Centres | 2017 | Missed statutory deadlines | Yes | The Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018. |
| Dominion Road School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Jean Batten School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Jireh School | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because the school has not recorded a provision for cyclical maintenance. The school did not have a 10-year property plan, and it was not possible to ascertain the amount of the provision because of limited information and explanations. |
| Kadimah School | 2018 | Financial difficulty | Yes | We drew attention to the fact that the school is experiencing serious financial difficulties because the school has incurred several deficits over recent years. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Macleans College | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Meadowbank School | 2018 | Loans to staff | No | The school failed to comply with the law because it paid advances to its employees without authority from the Minister of Education. |
| Orere School | 2018 | Borrowing | Yes | We highlighted that the school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Panmure District School | 2018 | Loans to staff | No | The school failed to comply with the law because it paid advances to its employees without authority from the Minister of Education. |
| Papatoetoe East School | 2018 | Concurrence | No | We noted that concurrence was not obtained for the previous Principal’s use of the school vehicle. This was a breach of section 75 of the State Sector Act 1988 |
| Rodney College | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Sacred Heart College (Auckland) | 2016 | Conflicts Hospitality Missed statutory deadlines |
Yes | We drew attention to the following in our audit report: There are close relationships between the school and its related organisations, which are not public entities. They all have trustees in common, which may give rise to conflicts of interest. The school incurred expenditure using public funds to enable the Sacred Heart Foundation, which is a private entity, to maintain its relationships with old boys and to raise revenue from them, without any clear expectation that the school would receive any benefits from this expenditure. The school breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2017. |
| Saint Joseph’s School (Grey Lynn) | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. | |
| Saint Mary’s College (Ponsonby) | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Shelly Park School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| South Auckland Seventh Day Adventist School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Te Kura Kaupapa Māori o Mangere | 2018 | Loans to staff | No | The Board of Trustees had breached the law because it had failed to get permission from the Ministers of Education and Finance before it acquired securities. |
| Te Kura Kaupapa Māori o Otara | 2018 | Budgets | No | The school has been operating in 2019 without a complete and approved budget. This is required by section 87 of the Education Act 1989. Delays in finalising the annual budget means that the benefits of regular monitoring of the school’s financial performance against budget are significantly reduced. |
| 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. | |
| Te Matauranga School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Waiheke High School | 2018 | Conflicts of interest | No | The school had breached section 103A of the Education Act 1989. This section requires the Board of Trustees to obtain approval from the Secretary of the Ministry of Education for any Board member who enters into contracts with the school in any one financial year that are in excess of $25,000. |
| Waterview School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Westminster Christian School | 2018 | Securities | No | The Board of Trustees had breached the law because it had failed to get permission from the Ministers of Education and Finance before it acquired securities. |
Bay of Plenty
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Bellevue School (Tauranga) | 2018 | Borrowing | Yes | We highlighted that the school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Bethlehem College | 2018 | Financial difficulty | Yes | We drew attention to serious financial difficulties facing the school. As a result, the school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| 2017 | Missed statutory deadlines | Yes | The Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018. | |
| Oropi School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Owhata School | 2018 | Loans to staff | No | The school failed to comply with the Education Act 1989. Loans have been made to staff to purchase personal laptops and iPads. This is a breach of clause 28 of Schedule 6 (acquisition of securities). |
| 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. | |
| Pahoia School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Pukehina School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Saint Joseph’s Catholic School (Matata) | 2018 | Limitation – cyclical maintenance Financial difficulty |
Yes | We disagreed with the Board of Trustees not recording a provision for cyclical maintenance. The proprietor paid for the painting of the buildings during 2018. Because the school had not recorded the cost of painting or the associated revenue, being a donation from the proprietor, the property expenditure in the financial statements could be materially understated. We also drew attention to the fact that the school is experiencing financial difficulties. The school is reliant on the continued financial support of the Ministry of Education to meet its obligations as they fall due. |
| Saint Joseph’s Catholic School (Whakatane) | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. |
| Te Kura Kaupapa Māori o Hurungaterangi | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Te Kura Kaupapa Māori o Rotoiti | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Te Kura Kaupapa Māori o Te Koutu | 2017 | Overseas travel Missed statutory deadlines |
Yes | We drew attention to spending on an educational trip to Mexico. This trip cost $105,425 more than expected, which the school funded by locally raised funds and other funds controlled by the Board of Trustees. The Board of Trustees also breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018. |
| Te Kura Kaupapa Motuhake o Tawhiuau | 2018 | Payroll | Yes | We drew attention to fact that the Board of Trustees breached the law by making payments to teaching staff outside of the payroll service. |
| Te Kura Kaupapa Māori o Waioweka | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. |
| Te Kura Mana Maori o Matahi | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. |
| Te Wharekura o Mauao | 2016 | Financial difficulty Missed statutory deadlines |
Yes | We drew attention to the fact that the school is experiencing serious financial difficulties. The school is reliant on support from the Ministry of Education to meet its obligations as they fall due. In addition, the Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2017. |
| 2017 | Financial difficulty | Yes | We drew attention to the fact that the school is experiencing serious financial difficulties. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due | |
| 2017 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. | |
| 2018 | Financial difficulty | Yes | We drew attention to the fact the school is experiencing serious financial difficulties. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. | |
| 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. | |
| Whakatane High School | 2018 | Limitation – locally raised funds | Yes | Our audit was limited because we could not get enough assurance about receipts from canteen sales because the Board of Trustees had limited controls over that revenue. |
| 2017 | Limitation – locally raised funds | Yes | Our audit was limited because we could not get enough assurance about, and the Board of Trustees had limited controls over, the school’s canteen sales revenue. |
Canterbury
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Aidanfield Christian College | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Amuri Area School | 2018 | Securities | No | The Board of Trustees had breached the law because it had failed to get permission from the Ministers of Education and Finance before it acquired securities. |
| Ashburton Intermediate | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Avondale School (Christchurch) | 2017 | Disestablishment | Yes | We drew attention to the fact that the Board of Trustees used a disestablishment basis of accounting to prepare its financial statements because the school closed on 27 January 2017. |
| Burnside Primary School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. | |
| Kaikōura High School | 2018 | Securities | No | The Board of Trustees made a short-term loan to the Rolfe Outdoor Education Trust during 2018. Although the loan was repaid in full within the same reporting period, making loans to third parties is a breach of legislation. |
| Marian College | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Opihi College | 2018 | Limitation – locally raised funds | Yes | Our audit was limited because we could not get enough assurance about receipts from fundraising, raffles and donations because the Board of Trustees had limited controls over that revenue. |
| Rangiora High School Education Trust | 2015 | Limitation – expenditure | Yes | Our audit was limited because we were unable to obtain enough evidence to confirm that payments to Rangiora High School for resources and scholarships had been appropriately authorised by the Trustees. |
| 2016 | Limitation – previous year expenditure | Yes | Our audit of the comparative information in the financial statements was limited because, in the previous year, we had been unable to obtain enough evidence to confirm that payments to Rangiora High School for resources and scholarships, had been appropriately authorised by the Trustees. | |
| Timaru Boys’ High School | 2017 | Disposal of a controlled entity Missed statutory deadlines |
Yes | The Board of Trustees breached the law because it failed to submit its financial statements to its auditor by 31 March 2018, and its audited financial statements to the Ministry of Education by 31 May 2018. We also highlighted that it disposed of a controlled entity during the financial year, Oxford Street (TU) Holdings Limited, which was acquired in breach of the Education Act 1989. |
| Waiau School | 2018 | Transfer of donations for pool | Yes | We drew attention to disclosures outlining that the funds raised to replace the school’s swimming pool that had been damaged by the November 2016 earthquake, has been transferred to the Hurunui District Council. The Council will build a new pool on the school grounds, and own the pool. The major funders for this project have been informed and continue to support the building of the pool. |
| Wakanui School | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. This limitation arose because the Board of Trustees failed to comply with the requirement to prepare and annually review a 10-year property maintenance plan. |
Gisborne
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Te Kura Kaupapa Māori o Mangatuna | 2016 | Limitation – locally raised funds Missed statutory deadlines |
Yes | Our audit was limited because we could not get enough assurance about receipts from donations, fundraising, trading, and activities income because the Board of Trustees had limited controls over that revenue. We also drew attention to the Board of Trustees breaching the law by failing to submit its financial statements to the Ministry of Education by 31 May 2017. |
| Te Kura Kaupapa Māori o Nga Uri A Maui | 2018 | Banking | No | The school failed to comply with the Crown Entities Act 2004 by holding funds in a bank account not under the name of the School Board of Trustees |
| Te Kura Kaupapa Māori o Tapere-Nui-A-Whatonga | 2018 | Loans to staff | No | The Board of Trustees breached clause 28 of Schedule 6 of the Education Act 1989 in that the kura had loaned funds to staff and had not recovered all of the advances as at 31 December 2018. Loans to staff are deemed to be acquisitions of securities. |
| Te Kura Kaupapa Māori o Whatatutu | 2017 | Missed statutory deadlines | Yes | We drew attention to the fact that the Board of Trustees breached the law by failing to submit its financial statements to its auditor by 31 March 2018. It also failed to submit its audited financial statements to the Ministry of Education by 31 May 2018. |
| Te Waha o Rerekohu Combined Schools Board | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. |
Hawke’s Bay
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Riverslea School | 2018 | Disestablishment | Yes | We drew attention to the fact that the Board of Trustees used a disestablishment basis of accounting to prepare its financial statements because the school closed on 31 January 2019. |
| Tamatea School | 2018 | Limitation – locally raised funds | Yes | Our audit was limited because we could not get enough assurance about, and the Board of Trustees had limited controls over, the school’s revenue from its after-school care/holiday programme. |
| Te Aute College | 2018 | Loans to staff | No | The school failed to comply with the law because it paid advances to its employees without authority from the Minister of Education. |
| Te Kura Kaupapa Māori o Ngati Kahungunu Ki Heretaunga | 2016 | Missed statutory deadlines | Yes | We drew attention to the fact that the Board of Trustees breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2017. |
| 2017 | Missed statutory deadlines | Yes | We drew attention to the fact that the Board of Trustees breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2018. | |
| Te Kura o Pakipaki | 2014 | Disclaimer Financial difficulty Failure to keep proper accounting records Missed statutory deadlines |
Yes | We could not form an opinion because we could not get enough audit evidence about bank accounts, revenue and expenditure, accounts receivable and payable, and property, plant and equipment. This is because the school had a lack of controls over cash receipting and expenditure from a bank account administered directly by the school, and a lack of supporting documents for some transactions. We also drew attention to:
|
| William Colenso College | 2018 | Disagreement – non-consolidation of a controlled entity | Yes | We disagreed with the Board of Trustees not preparing group financial statements that included its subsidiary, the William Colenso College Charitable Trust Board. This is a departure from generally accepted accounting practice, which requires the Board of Trustees to present consolidated financial statements. |
Manawatu-Wanganui
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Aokautere School | 2018 | Conflicts of interest | No | The school had breached section 103(3) of the Education Act 1989 because it had two permanent members of staff on the school board. |
| Castlecliff School | 2018 | Borrowing | Yes | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Cornerstone Christian School | 2018 | Conflicts of interest | No | The school had breached section 103A of the Education Act 1989. The Board of Trustees must obtain approval from the Secretary for Education for any Board member who enters into contracts with the school in any one financial year that are in excess of $25,000. |
| Hato Paora College | 2017 | Limitation – constitution of Board Financial difficulty |
Yes | Our audit was limited because we could not establish whether decisions made by the governing body of the college were appropriate as the college had not been managed by a properly constituted Board of Trustees. The governing body was comprised of representatives of the Board of Trustees and the proprietor, in breach of Schedule 6, clause 4 and section 94 of the Education Act 1989. We drew attention to that the fact that the school is experiencing serious financial difficulties because the school has ended the year in deficit. The school is reliant on the continued support of its proprietor |
| Matiere School | 2017 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the value of the provision for cyclical maintenance that had been recognised in the financial statements. |
| Nga Tawa Diocesan School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of its Proprietor to meet its obligations as they fall due. |
| Ngāpuke School | 2017 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Raetihi Primary School | 2017 | Missed statutory deadlines | Yes | We drew attention to the fact that the Board of Trustees breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2019. |
| Taihape Area School | 2018 | Uncertainty about cyclical maintenance | Yes | We drew attention to the fact that the school had reversed its provision for cyclical maintenance. There was uncertainty about the property maintenance the school is obliged to carry out due to significant issues with its infrastructure, including the roof. |
| Te Kura Kaupapa Māori o Manawatū | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Te Kura Kaupapa Māori o Tamaki Nui A Rua | 2018 | Loans to staff | No | The school breached clause 28 of Schedule 6 of the Education Act 1989 because it loaned money to an employee for the purchase of a laptop. |
| Te Kura Kaupapa Māori o Taumarunui | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. This limitation arose because the Board of Trustees failed to comply with the requirement to prepare and annually review a 10-year property maintenance plan. |
| Te Kura Kaupapa Māori o Te Atihaunui-A-Paparangi | 2017 | Loans to staff Missed statutory deadlines |
Yes | The Board of Trustees had breached clause 28 of Schedule 6 of the Education Act 1989 in that the Principal received a loan without the approval of the Ministry of Education. The Board of Trustees did not approve the loan to the Principal. It was subsequently repaid after balance date. We drew attention to the fact that the Board of Trustees breached the law by failing to submit its financial statements to its auditor by 31 March 2018. It also failed to submit its audited financial statements to the Ministry of Education by 31 May 2018. |
| 2018 | Loans to staff | Yes | The Board of Trustees had breached clause 28 of Schedule 6 of the Education Act 1989 in that the Principal received a loan without the approval of the Ministry of Education. The Board of Trustees did not approve the loan to the Principal. It was subsequently repaid after balance date. | |
| Whanganui City College | 2018 | Banking | Yes | We highlighted that the school failed to comply with the Crown Entities Act 2004 by holding funds in a bank account not under the name of the School Board of Trustees |
| West End School (Palmerston North) | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Winchester School (Palmerston North) | 2018 | Borrowing | Yes | We highlighted that the school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
Marlborough
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Saint Joseph’s School (Picton) | 2017 | Disestablishment | Yes | We drew attention to that fact that the Board of Trustees used a disestablishment basis of accounting to prepare its financial statements because the school closed on 13 October 2017. |
| Wairau Valley School (Blenheim) | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
Nelson
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Stoke School | 2017 | Limitation – locally raised funds | Yes | Our audit was limited because we could not get enough assurance about, and the Board of Trustees had limited controls over, the school’s locally raised cash revenue. |
Northland
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Christian Renewal School | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because the school has not recorded a provision for cyclical maintenance. Although the school has a 10-year property plan, it was not possible to ascertain the amount of the provision because of limited information and explanations. |
| Matauri Bay School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Northland College | 2018 | Securities | Yes | We highlighted that the Board of Trustees had breached the law because it had failed to get permission from the Ministers of Education and Finance before it acquired securities. |
| Omanaia School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
Otago
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Bathgate Park School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Blue Mountain College | 2018 | Limitation – overseas travel | Yes | Our audit was limited because we were unable to obtain sufficient appropriate evidence to explain $52,200 of the $306,113 that was spent on an overseas trip. |
| Clinton School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Green Island School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. | |
| Halfway Bush School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Kings High School | 2018 | Payment of fundraiser | Yes | We drew attention to the fact that the school made payments to cover the costs of contracted fundraising activities for an independent entity, the Kings High School Charitable Trust, which is not a public entity. It is not appropriate for the school to use public money to pay the costs of contracted fundraising activities to raise funds for a private entity. |
| Lawrence Area School | 2018 | Uncertainty about cyclical maintenance | Yes | We drew attention to disclosures outlining the uncertainties in valuing the provision for cyclical maintenance because it is not clear what property maintenance the school is required to carry out, because it is part of the Christchurch Schools Rebuild Programme. |
| Maniototo Area School | 2018 | Uncertainty about cyclical maintenance | Yes | We drew attention to disclosures outlining the uncertainties in valuing the provision for cyclical maintenance because it is not clear what property maintenance the school is required to carry out, because it is part of the Christchurch Schools Rebuild Programme. |
| Pine Hill School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Tokomairiro High School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Waitaki Boys’ High School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
Southland
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Hillside Primary School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Myross Bush School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
Taranaki
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Devon Intermediate | 2018 | Borrowing | Yes | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Kakaramea School | 2018 | Borrowing | Yes | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Stratford School | 2018 | Borrowing | Yes | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Te Kura Kaupapa Māori o Tamarongo School | 2015 | Disclaimer Failure to keep proper accounting records Missed statutory deadlines |
Yes | We could not form an opinion because we were unable to obtain enough evidence about a significant number of transactions. The financial records had been intentionally destroyed to cover up a fraud, which was investigated by the New Zealand Police. We also drew attention to a number of breaches of legislation, including the failure to keep appropriate accounting records, the failure to submit financial statements for audit by 31 March 2016, and the failure to submit audited financial statements to the Ministry of Education by 31 May 2016. |
| 2016 | Limitation – opening balances Poor accounting records Missed statutory deadlines |
Yes | Our audit was limited because we were unable to obtain sufficient appropriate audit evidence regarding the opening balances for the 2016 year. This is because a significant amount of records relating to the 2015 year were intentionally destroyed to cover a fraud. We also drew attention to a number of breaches of legislation, including the failure to keep appropriate accounting records, the failure to submit financial statements for audit by 31 March 2017, and the failure to submit audited financial statements to the Ministry of Education by 31 May 2017. | |
| Waitara Central School | 2018 | Borrowing | Yes | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
Tasman
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Golden Bay High School | 2018 | Limitation – cyclical maintenance Financial difficulty |
Yes | Our audit was limited because we were unable to obtain enough appropriate evidence to determine whether the provision for cyclical maintenance was complete. Due to the absence of evidence, it is possible that this provision could be materially misstated. We also drew attention to the fact that the school is experiencing financial difficulties, and is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. | |
| Te Kura Kaupapa Māori o Tuia Te Matangi | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. This limitation arose because the Board of Trustees failed to prepare and annually review a 10-year property maintenance plan. |
Waikato
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Berkley Normal Middle School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Hillcrest School (Pahiatua) | 2018 | Disestablishment | Yes | We drew attention to about the fact that the Board of Trustees used a disestablishment basis of accounting to prepare its financial statements because the school closed on 27 January 2019. |
| Kerepehi School | 2017 | Missed statutory deadlines | Yes | We highlighted that the Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018. |
| Paeroa College | 2018 | Conflicts of interest | No | The school has breached section 103A of the Education Act 1989. This section requires the Board of Trustees to obtain approval from the Secretary for Education for any Board member who enters into contracts with the school in any one financial year that are in excess of $25,000. |
| Pukenui School (Te Kuiti) | 2018 | Loans to staff | Yes | We highlighted that the school failed to comply with the law because it paid advances to its employees without from the approval of the Minister of Education. |
| Saint Francis School (Thames) | 2017 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the value of the provision for cyclical maintenance that had been recognised in the financial statements. |
| Taumarunui High School Community Trust | 2018 | Limitation – locally raised funds | Yes | Our audit was limited because we could not get enough assurance about revenue. The Board of Trustees had limited controls over that revenue. |
| Taupo Intermediate | 2018 | Borrowing | Yes | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant for the year. |
| Te Wharekura o Te Kaokaoroa o Patetere | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. |
| Waihi College | 2018 | Securities | No | The Board of Trustees had breached the law because it had failed to get permission from the Ministers of Education and Finance before it acquired securities. |
| Waipahihi School | 2018 | Financial difficulty | Yes | We drew attention to the serious financial difficulties facing the school. The school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
Wellington
| School | Year | Type | Audit report | Description |
|---|---|---|---|---|
| Berhampore School | 2017 | Financial difficulty | Yes | We drew attention to the fact that the school is experiencing financial difficulties. As a result, the school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Martinborough School | 2018 | Borrowing | No | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Mount Cook School (Wellington) | 2018 | Limitation – cyclical maintenance | Yes | Our audit was limited because we were unable to obtain enough evidence to support the provision for cyclical maintenance that had been recognised in the financial statements. There are uncertainties because the school’s 10-year plan does not include several buildings that were constructed after the date of the last plan, for which the Ministry of Education has yet to decide on the required maintenance work. |
| Rathkeale College | 2018 | Borrowing | Yes | The school failed to comply with the Education Act 1989. The school did not get permission from the Ministers of Education and Finance before it borrowed money, which, in aggregate, involves repayments of more than 10% of the school’s operations grant. |
| Solway School | 2018 | Financial difficulty | Yes | We drew attention to the fact that the school is experiencing serious financial difficulties. As a result, the school is reliant on the continued support of the Ministry of Education to meet its obligations as they fall due. |
| Tinui School | 2018 | Disagreement – tree cutting rights | Yes | We disagreed with the Board of Trustees not recognising tree cutting rights, which were granted by the Masterton District Council, as an asset in its financial statements. This is a departure from generally accepted accounting practice, which requires biological assets, such as trees in a forestry block, to be recognised at their fair value. |
| Waterloo School | 2017 | Missed statutory deadlines | Yes | We highlighted that the Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018. |