{
 "properties":{
  "school": {"columnType": "text", "valueType": "text", "order": 0, "label": "School"},
  "region": {"columnType": "text", "valueType": "text", "order": 1, "label": "Region"},
  "longitude": {"columnType": "longitude", "valueType": "text", "order": 2, "label": "Longitude"},
  "latitude": {"columnType": "latitude", "valueType": "text", "order": 3, "label": "Latitude"},
  "year": {"columnType": "number", "valueType": "number", "order": 4, "label": "Year"},
  "type_of_matter": {"columnType": "text", "valueType": "text", "order": 5, "label": "Type of matter"},
  "audit_report": {"columnType": "text", "valueType": "text", "order": 6, "label": "Audit report"},
  "description": {"columnType": "text", "valueType": "text", "order": 7, "label": "Description"}
 }, 
 "items": [
  {
   "label": 1, 
   "school": "Sacred Heart College (Auckland)", 
   "year": 2016, 
   "latitude": "-36.868887", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Conflicts Hospitality Missed statutory deadlines", 
   "longitude": "174.872414"
  }, 
  {
   "label": 2, 
   "school": "Kelston Deaf Education Centre (Combined Board of Kelston and Van Asch Deaf Education Centres)", 
   "year": 2017, 
   "latitude": "-36.905306", 
   "description": "The Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "174.664992"
  }, 
  {
   "label": 3, 
   "school": "Redcliffs School (Combined Board of Kelston and Van Asch Deaf Education Centres)", 
   "year": 2017, 
   "latitude": "-43.579766", 
   "description": "The Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "172.758806"
  }, 
  {
   "label": 4, 
   "school": "Albany Junior High School", 
   "year": 2018, 
   "latitude": "-36.749091", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "174.692582"
  }, 
  {
   "label": 5, 
   "school": "Baradene College", 
   "year": 2018, 
   "latitude": "-36.865636", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.800325"
  }, 
  {
   "label": 6, 
   "school": "Bayview School", 
   "year": 2018, 
   "latitude": "-36.772251", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.706555"
  }, 
  {
   "label": 7, 
   "school": "Belmont School (Auckland)", 
   "year": 2018, 
   "latitude": "-36.806206", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.791389"
  }, 
  {
   "label": 8, 
   "school": "Brookby School", 
   "year": 2018, 
   "latitude": "-36.987426", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Donation to private entity", 
   "longitude": "174.993988"
  }, 
  {
   "label": 9, 
   "school": "Clendon Park School", 
   "year": 2018, 
   "latitude": "-37.017932", 
   "description": "We drew attention to $153,800 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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Overseas travel", 
   "longitude": "174.870792"
  }, 
  {
   "label": 10, 
   "school": "Dominion Road School", 
   "year": 2018, 
   "latitude": "-36.904861", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.743732"
  }, 
  {
   "label": 11, 
   "school": "Jean Batten School", 
   "year": 2018, 
   "latitude": "-36.973931", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.814317"
  }, 
  {
   "label": 12, 
   "school": "Jireh Christian School", 
   "year": 2018, 
   "latitude": "-36.902168", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "174.695236"
  }, 
  {
   "label": 13, 
   "school": "Kadimah School", 
   "year": 2018, 
   "latitude": "-36.855591", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "174.759747"
  }, 
  {
   "label": 14, 
   "school": "Macleans College", 
   "year": 2018, 
   "latitude": "-36.882715", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.914425"
  }, 
  {
   "label": 15, 
   "school": "Meadowbank School", 
   "year": 2018, 
   "latitude": "-36.874777", 
   "description": "The school failed to comply with the law because it paid advances to its employees without authority from the Minister of Education.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "174.819917"
  }, 
  {
   "label": 16, 
   "school": "Orere School", 
   "year": 2018, 
   "latitude": "-36.977929", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "175.226161"
  }, 
  {
   "label": 17, 
   "school": "Panmure District School", 
   "year": 2018, 
   "latitude": "-36.901544", 
   "description": "The school failed to comply with the law because it paid advances to its employees without authority from the Minister of Education.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "174.842518"
  }, 
  {
   "label": 18, 
   "school": "Papatoetoe East School", 
   "year": 2018, 
   "latitude": "-36.973514", 
   "description": "We noted that concurrence was not obtained for the previous Principal\u2019s use of the school vehicle. This was a breach of section 75 of the State Sector Act 1988  ", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Concurrence", 
   "longitude": "174.875624"
  }, 
  {
   "label": 19, 
   "school": "Rodney College", 
   "year": 2018, 
   "latitude": "-36.288153", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.520832"
  }, 
  {
   "label": 20, 
   "school": "St Joseph's School (Grey Lynn)", 
   "year": 2018, 
   "latitude": "-36.867094", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.739933"
  }, 
  {
   "label": 21, 
   "school": "St Joseph's School (Grey Lynn)", 
   "year": 2018, 
   "latitude": "-36.867094", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "174.739933"
  }, 
  {
   "label": 22, 
   "school": "St Mary's College (Ponsonby)", 
   "year": 2018, 
   "latitude": "-36.845996", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.748235"
  }, 
  {
   "label": 23, 
   "school": "Shelly Park School", 
   "year": 2018, 
   "latitude": "-36.908174", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.944936"
  }, 
  {
   "label": 24, 
   "school": "South Auckland S D A School", 
   "year": 2018, 
   "latitude": "-36.983546", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.873968"
  }, 
  {
   "label": 25, 
   "school": "Te Kura Kaupapa M\u0101ori o Mangere", 
   "year": 2018, 
   "latitude": "-36.964063", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "174.796081"
  }, 
  {
   "label": 26, 
   "school": "Te Kura Kaupapa M\u0101ori o Otara", 
   "year": 2018, 
   "latitude": "-36.955353", 
   "description": "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\u2019s financial performance against budget are significantly reduced.  ", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Budgets", 
   "longitude": "174.877036"
  }, 
  {
   "label": 27, 
   "school": "Te Kura Kaupapa M\u0101ori o Otara", 
   "year": 2018, 
   "latitude": "-36.955353", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "174.877036"
  }, 
  {
   "label": 28, 
   "school": "Te Matauranga", 
   "year": 2018, 
   "latitude": "-37.035341", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.860314"
  }, 
  {
   "label": 29, 
   "school": "Waiheke High School", 
   "year": 2018, 
   "latitude": "-36.801059", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Conflicts of interest", 
   "longitude": "175.027616"
  }, 
  {
   "label": 30, 
   "school": "Waterview School", 
   "year": 2018, 
   "latitude": "-36.877053", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.700847"
  }, 
  {
   "label": 31, 
   "school": "Westminster Christian School", 
   "year": 2018, 
   "latitude": "-36.761113", 
   "description": "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.", 
   "region": "Auckland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Securities", 
   "longitude": "174.710164"
  }, 
  {
   "label": 32, 
   "school": "Bellevue School (Tauranga)", 
   "year": 2018, 
   "latitude": "-37.679307", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "176.125569"
  }, 
  {
   "label": 33, 
   "school": "Bethlehem College", 
   "year": 2018, 
   "latitude": "-37.704967", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "176.111231"
  }, 
  {
   "label": 34, 
   "school": "Bethlehem College", 
   "year": 2017, 
   "latitude": "-37.704967", 
   "description": "The Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "176.111231"
  }, 
  {
   "label": 35, 
   "school": "Oropi School", 
   "year": 2018, 
   "latitude": "-37.839058", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "176.159142"
  }, 
  {
   "label": 36, 
   "school": "Owhata School", 
   "year": 2018, 
   "latitude": "-38.138101", 
   "description": "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).", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "176.298638"
  }, 
  {
   "label": 37, 
   "school": "Owhata School", 
   "year": 2018, 
   "latitude": "-38.138101", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "176.298638"
  }, 
  {
   "label": 38, 
   "school": "Pahoia School", 
   "year": 2018, 
   "latitude": "-37.655218", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "175.996266"
  }, 
  {
   "label": 39, 
   "school": "Pukehina School", 
   "year": 2018, 
   "latitude": "-37.846061", 
   "description": "We drew attention to the serious financial difficulties facing the school. The school relies on the continued support of the Ministry of Education to meet its obligations as they fall due.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "176.542846"
  }, 
  {
   "label": 40, 
   "school": "St Joseph's Catholic School (Matata)", 
   "year": 2018, 
   "latitude": "-37.891222", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance, Financial difficulty", 
   "longitude": "176.757792"
  }, 
  {
   "label": 41, 
   "school": "St Joseph's Catholic School (Whakatane)", 
   "year": 2018, 
   "latitude": "-37.964488", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "176.982541"
  }, 
  {
   "label": 42, 
   "school": "Te Kura Kaupapa M\u0101ori o Hurungaterangi", 
   "year": 2018, 
   "latitude": "-38.138348", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "176.225955"
  }, 
  {
   "label": 43, 
   "school": "Te Kura Kaupapa M\u0101ori o Rotoiti", 
   "year": 2018, 
   "latitude": "-38.048222", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "176.483840"
  }, 
  {
   "label": 44, 
   "school": "Te Kura Kaupapa M\u0101ori o Te Koutu", 
   "year": 2017, 
   "latitude": "-38.119228", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Overseas travel Missed statutory deadlines", 
   "longitude": "176.234333"
  }, 
  {
   "label": 45, 
   "school": "Te Kura Kaupapa Motuhake o Tawhiuau", 
   "year": 2018, 
   "latitude": "-38.460989", 
   "description": "We drew attention to fact that the Board of Trustees breached the law by making payments to teaching staff outside of the payroll service.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Payroll", 
   "longitude": "176.709270"
  }, 
  {
   "label": 46, 
   "school": "Te Kura Kaupapa M\u0101ori o Waioweka", 
   "year": 2018, 
   "latitude": "-38.083843", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "177.294321"
  }, 
  {
   "label": 47, 
   "school": "Te Kura Mana Maori o Matahi", 
   "year": 2018, 
   "latitude": "-38.259205", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "177.110107"
  }, 
  {
   "label": 48, 
   "school": "Te Wharekura o Mauao", 
   "year": 2018, 
   "latitude": "-37.691209", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "176.109725"
  }, 
  {
   "label": 49, 
   "school": "Te Wharekura o Mauao", 
   "year": 2017, 
   "latitude": "-37.691209", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "176.109725"
  }, 
  {
   "label": 50, 
   "school": "Te Wharekura o Mauao", 
   "year": 2018, 
   "latitude": "-37.691209", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "176.109725"
  }, 
  {
   "label": 51, 
   "school": "Te Wharekura o Mauao", 
   "year": 2017, 
   "latitude": "-37.691209", 
   "description": "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", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "176.109725"
  }, 
  {
   "label": 52, 
   "school": "Te Wharekura o Mauao", 
   "year": 2016, 
   "latitude": "-37.691209", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty Missed statutory deadlines", 
   "longitude": "176.109725"
  }, 
  {
   "label": 53, 
   "school": "Whakatane High School", 
   "year": 2018, 
   "latitude": "-37.962390", 
   "description": "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 those revenues.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - locally raised funds", 
   "longitude": "176.985795"
  }, 
  {
   "label": 54, 
   "school": "Whakatane High School", 
   "year": 2017, 
   "latitude": "-37.962390", 
   "description": "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.", 
   "region": "Bay of Plenty", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - locally raised funds", 
   "longitude": "176.985795"
  }, 
  {
   "label": 55, 
   "school": "Aidanfield Christian School", 
   "year": 2018, 
   "latitude": "-43.563766", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "172.570992"
  }, 
  {
   "label": 56, 
   "school": "Amuri Area School", 
   "year": 2018, 
   "latitude": "-42.771114", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Securities", 
   "longitude": "172.848249"
  }, 
  {
   "label": 57, 
   "school": "Ashburton Intermediate", 
   "year": 2018, 
   "latitude": "-43.901064", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "171.758819"
  }, 
  {
   "label": 58, 
   "school": "Avondale School (Christchurch)", 
   "year": 2017, 
   "latitude": "-43.510657", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disestablishment", 
   "longitude": "172.691975"
  }, 
  {
   "label": 59, 
   "school": "Burnside Primary School", 
   "year": 2018, 
   "latitude": "-43.512733", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "172.581774"
  }, 
  {
   "label": 60, 
   "school": "Burnside Primary School", 
   "year": 2018, 
   "latitude": "-43.512733", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "172.581774"
  }, 
  {
   "label": 61, 
   "school": "Kaik\u014dura High School", 
   "year": 2018, 
   "latitude": "-42.400433", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Securities", 
   "longitude": "173.674445"
  }, 
  {
   "label": 62, 
   "school": "Marian College", 
   "year": 2018, 
   "latitude": "-43.539039", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "172.646135"
  }, 
  {
   "label": 63, 
   "school": "Opihi College", 
   "year": 2018, 
   "latitude": "-44.239704", 
   "description": "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 those revenues.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - locally raised funds", 
   "longitude": "171.293648"
  }, 
  {
   "label": 64, 
   "school": "Rangiora High School", 
   "year": 2015, 
   "latitude": "-43.298187", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - expenditure", 
   "longitude": "172.598721"
  }, 
  {
   "label": 65, 
   "school": "Rangiora High School", 
   "year": 2016, 
   "latitude": "-43.298187", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - previous year expenditure", 
   "longitude": "172.598721"
  }, 
  {
   "label": 66, 
   "school": "Timaru Boys' High School", 
   "year": 2017, 
   "latitude": "-44.400178", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disposal of a controlled entity Missed statutory deadlines", 
   "longitude": "171.230181"
  }, 
  {
   "label": 67, 
   "school": "Waiau School", 
   "year": 2018, 
   "latitude": "-42.653679", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Transfer of donations for pool", 
   "longitude": "173.042002"
  }, 
  {
   "label": 68, 
   "school": "Wakanui School", 
   "year": 2018, 
   "latitude": "-43.973860", 
   "description": "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.", 
   "region": "Canterbury", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "171.822849"
  }, 
  {
   "label": 69, 
   "school": "Te Kura Kaupapa M\u0101ori o Mangatuna", 
   "year": 2016, 
   "latitude": "-38.293875", 
   "description": "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 those revenues. We also 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.", 
   "region": "Gisborne", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - locally raised funds, missed statutory deadlines", 
   "longitude": "178.272582"
  }, 
  {
   "label": 70, 
   "school": "Te Kura Kaupapa M\u0101ori o Nga Uri A Maui", 
   "year": 2018, 
   "latitude": "-38.643499", 
   "description": "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", 
   "region": "Gisborne", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Banking", 
   "longitude": "177.997977"
  }, 
  {
   "label": 71, 
   "school": "Te Kura Kaupapa M\u0101ori o Tapere-Nui-A-Whatonga", 
   "year": 2018, 
   "latitude": "-37.772238", 
   "description": "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.  ", 
   "region": "Gisborne", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "178.459780"
  }, 
  {
   "label": 72, 
   "school": "Te Kura Kaupapa M\u0101ori o Whatatutu", 
   "year": 2017, 
   "latitude": "-38.378704", 
   "description": "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.", 
   "region": "Gisborne", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "177.835719"
  }, 
  {
   "label": 73, 
   "school": "Te Waha o Rerekohu Combined Schools Board", 
   "year": 2018, 
   "latitude": "-37.633715", 
   "description": "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.", 
   "region": "Gisborne", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "178.365551"
  }, 
  {
   "label": 74, 
   "school": "Riverslea School", 
   "year": 2018, 
   "latitude": "-39.644556", 
   "description": "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.", 
   "region": "Hawke's Bay", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disestablishment", 
   "longitude": "176.869650"
  }, 
  {
   "label": 75, 
   "school": "Tamatea School", 
   "year": 2018, 
   "latitude": "-39.508986", 
   "description": "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.", 
   "region": "Hawke's Bay", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - locally raised funds", 
   "longitude": "176.868429"
  }, 
  {
   "label": 76, 
   "school": "Te Aute College", 
   "year": 2018, 
   "latitude": "-39.826453", 
   "description": "The school failed to comply with the law because it paid advances to its employees without authority from the Minister of Education.", 
   "region": "Hawke's Bay", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "176.629409"
  }, 
  {
   "label": 77, 
   "school": "Te Kura Kaupapa M\u0101ori o Ngati Kahungunu Ki Heretaunga", 
   "year": 2016, 
   "latitude": "-39.642657", 
   "description": "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.", 
   "region": "Hawke's Bay", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "176.786399"
  }, 
  {
   "label": 78, 
   "school": "Te Kura Kaupapa M\u0101ori o Ngati Kahungunu Ki Heretaunga", 
   "year": 2017, 
   "latitude": "-39.642657", 
   "description": "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.", 
   "region": "Hawke's Bay", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "176.786399"
  }, 
  {
   "label": 79, 
   "school": "Te Kura o Pakipaki", 
   "year": 2014, 
   "latitude": "-39.687952", 
   "description": "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: the fact that the school is experiencing serious financial difficulties and is reliant on the support of the Ministry of Education to meet its obligations as they fall due; and a number of breaches of legislation,  including a failure to keep appropriate accounting records,  a failure to submit financial statements for audit by 31 March 2015, and a failure to submit audited financial statements to the Ministry of Education by 31 May 2015.", 
   "region": "Hawke's Bay", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disclaimer Financial difficulty Failure to keep proper accounting records  Missed statutory deadlines", 
   "longitude": "176.787191"
  }, 
  {
   "label": 80, 
   "school": "William Colenso College", 
   "year": 2018, 
   "latitude": "-39.506060", 
   "description": "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.", 
   "region": "Hawke's Bay", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disagreement - non consolidation of a controlled entity", 
   "longitude": "176.895836"
  }, 
  {
   "label": 81, 
   "school": "Aokautere School", 
   "year": 2018, 
   "latitude": "-40.363618", 
   "description": "The school had breached section 103(3) of the Education Act 1989 because it had two permanent members of staff on the school board.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Conflicts of interest", 
   "longitude": "175.664467"
  }, 
  {
   "label": 82, 
   "school": "Castlecliff School", 
   "year": 2018, 
   "latitude": "-39.940468", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.992102"
  }, 
  {
   "label": 83, 
   "school": "Cornerstone Christian School", 
   "year": 2018, 
   "latitude": "-40.330994", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Conflicts of interest", 
   "longitude": "175.650620"
  }, 
  {
   "label": 84, 
   "school": "Hato Paora College", 
   "year": 2017, 
   "latitude": "-40.151735", 
   "description": "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", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - constitution of Board Financial difficulty", 
   "longitude": "175.659637"
  }, 
  {
   "label": 85, 
   "school": "Matiere School", 
   "year": 2017, 
   "latitude": "-38.764663", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "175.102121"
  }, 
  {
   "label": 86, 
   "school": "Nga Tawa Diocesan School", 
   "year": 2018, 
   "latitude": "-40.067533", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "175.398801"
  }, 
  {
   "label": 87, 
   "school": "Te Kura o Ngapuke", 
   "year": 2017, 
   "latitude": "-38.885563", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "175.417160"
  }, 
  {
   "label": 88, 
   "school": "Raetihi Primary School", 
   "year": 2017, 
   "latitude": "-39.431437", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "175.278644"
  }, 
  {
   "label": 89, 
   "school": "Taihape Area School", 
   "year": 2018, 
   "latitude": "-39.675960", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Uncertainty about cyclical maintenance", 
   "longitude": "175.801512"
  }, 
  {
   "label": 90, 
   "school": "Te Kura Kaupapa M\u0101ori o Manawat\u016b", 
   "year": 2018, 
   "latitude": "-40.328265", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "175.645743"
  }, 
  {
   "label": 91, 
   "school": "Te Kura Kaupapa M\u0101ori o Tamaki Nui A Rua", 
   "year": 2018, 
   "latitude": "-40.221340", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "176.088801"
  }, 
  {
   "label": 92, 
   "school": "Te Kura Kaupapa M\u0101ori o Taumarunui", 
   "year": 2018, 
   "latitude": "-38.887050", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "175.295106"
  }, 
  {
   "label": 93, 
   "school": "Te Kura Kaupapa M\u0101ori o Te Atihaunui-A-Paparangi", 
   "year": 2017, 
   "latitude": "-39.946837", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Loans to staff Missed statutory deadlines", 
   "longitude": "175.049330"
  }, 
  {
   "label": 94, 
   "school": "Te Kura Kaupapa M\u0101ori o Te Atihaunui-A-Paparangi", 
   "year": 2018, 
   "latitude": "-39.946837", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "175.049330"
  }, 
  {
   "label": 95, 
   "school": "Whanganui City College", 
   "year": 2018, 
   "latitude": "-40.369598", 
   "description": "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", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Banking", 
   "longitude": "175.599877"
  }, 
  {
   "label": 96, 
   "school": "West End School (Palmerston North)", 
   "year": 2018, 
   "latitude": "-39.931362", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "175.046396"
  }, 
  {
   "label": 97, 
   "school": "Winchester School (Palmerston North)", 
   "year": 2018, 
   "latitude": "-40.360051", 
   "description": "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.", 
   "region": "Manawatu-Wanganui", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "175.642690"
  }, 
  {
   "label": 98, 
   "school": "Saint Joseph's School (Picton)", 
   "year": 2017, 
   "latitude": "-41.294317", 
   "description": "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.", 
   "region": "Marlborough", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disestablishment", 
   "longitude": "174.000646"
  }, 
  {
   "label": 99, 
   "school": "Wairau Valley School (Blenheim)", 
   "year": 2018, 
   "latitude": "-41.562564", 
   "description": "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.", 
   "region": "Marlborough", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "173.527347"
  }, 
  {
   "label": 100, 
   "school": "Stoke School", 
   "year": 2017, 
   "latitude": "-41.316373", 
   "description": "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.", 
   "region": "Nelson", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - locally raised funds", 
   "longitude": "173.230620"
  }, 
  {
   "label": 101, 
   "school": "Christian Renewal School", 
   "year": 2018, 
   "latitude": "-35.730338", 
   "description": "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.", 
   "region": "Northland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "174.316497"
  }, 
  {
   "label": 102, 
   "school": "Matauri Bay School", 
   "year": 2018, 
   "latitude": "-35.043130", 
   "description": "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.", 
   "region": "Northland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "173.896269"
  }, 
  {
   "label": 103, 
   "school": "Northland College", 
   "year": 2018, 
   "latitude": "-35.413881", 
   "description": "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.", 
   "region": "Northland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Securities", 
   "longitude": "173.809918"
  }, 
  {
   "label": 104, 
   "school": "Omanaia School", 
   "year": 2018, 
   "latitude": "-35.456571", 
   "description": "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.", 
   "region": "Northland", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "173.524335"
  }, 
  {
   "label": 105, 
   "school": "Bathgate Park School", 
   "year": 2018, 
   "latitude": "-45.900324", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "170.492250"
  }, 
  {
   "label": 106, 
   "school": "Blue Mountain College", 
   "year": 2018, 
   "latitude": "-45.939852", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - overseas travel", 
   "longitude": "169.258757"
  }, 
  {
   "label": 107, 
   "school": "Clinton School", 
   "year": 2018, 
   "latitude": "-46.200881", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "169.381157"
  }, 
  {
   "label": 108, 
   "school": "Green Island School", 
   "year": 2018, 
   "latitude": "-45.904765", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "170.429447"
  }, 
  {
   "label": 109, 
   "school": "Green Island School", 
   "year": 2018, 
   "latitude": "-45.904765", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "170.429447"
  }, 
  {
   "label": 110, 
   "school": "Halfway Bush School", 
   "year": 2018, 
   "latitude": "-45.856996", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "170.465977"
  }, 
  {
   "label": 111, 
   "school": "Kings High School (Dunedin)", 
   "year": 2018, 
   "latitude": "-45.902923", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Payment of fundraiser", 
   "longitude": "170.494231"
  }, 
  {
   "label": 112, 
   "school": "Lawrence Area School", 
   "year": 2018, 
   "latitude": "-45.921131", 
   "description": "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 of the refurbishment of the school.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Uncertainty about cyclical maintenance", 
   "longitude": "169.686805"
  }, 
  {
   "label": 113, 
   "school": "Maniototo Area School", 
   "year": 2018, 
   "latitude": "-45.125263", 
   "description": "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 of the refurbishment of the school.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Uncertainty about cyclical maintenance", 
   "longitude": "170.099769"
  }, 
  {
   "label": 114, 
   "school": "Pine Hill School (Dunedin)", 
   "year": 2018, 
   "latitude": "-45.846454", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "170.518155"
  }, 
  {
   "label": 115, 
   "school": "Tokomairiro High School", 
   "year": 2018, 
   "latitude": "-46.113188", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "169.966913"
  }, 
  {
   "label": 116, 
   "school": "Waitaki Boys' High School", 
   "year": 2018, 
   "latitude": "-45.076993", 
   "description": "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.", 
   "region": "Otago", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "170.993812"
  }, 
  {
   "label": 117, 
   "school": "Hillside Primary School", 
   "year": 2018, 
   "latitude": "-46.149175", 
   "description": "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.", 
   "region": "Southland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "168.422700"
  }, 
  {
   "label": 118, 
   "school": "Myross Bush School", 
   "year": 2018, 
   "latitude": "-46.372824", 
   "description": "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.", 
   "region": "Southland", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "168.417807"
  }, 
  {
   "label": 119, 
   "school": "Devon Intermediate", 
   "year": 2018, 
   "latitude": "-39.063575", 
   "description": "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.", 
   "region": "Taranaki", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.054111"
  }, 
  {
   "label": 120, 
   "school": "Kakaramea School", 
   "year": 2018, 
   "latitude": "-39.706665", 
   "description": "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.", 
   "region": "Taranaki", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.446672"
  }, 
  {
   "label": 121, 
   "school": "Stratford Primary School", 
   "year": 2018, 
   "latitude": "-39.339596", 
   "description": "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.", 
   "region": "Taranaki", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.278697"
  }, 
  {
   "label": 122, 
   "school": "Te Kura Kaupapa M\u0101ori o Tamarongo School", 
   "year": 2015, 
   "latitude": "-39.450008", 
   "description": "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.", 
   "region": "Taranaki", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disclaimer Failure to keep proper accounting records Missed statutory deadlines", 
   "longitude": "173.849356"
  }, 
  {
   "label": 123, 
   "school": "Te Kura Kaupapa M\u0101ori o Tamarongo School", 
   "year": 2016, 
   "latitude": "-39.450008", 
   "description": "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.", 
   "region": "Taranaki", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - opening balances Poor accounting records Missed statutory deadlines", 
   "longitude": "173.849356"
  }, 
  {
   "label": 124, 
   "school": "Waitara Central School", 
   "year": 2018, 
   "latitude": "-39.004417", 
   "description": "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.", 
   "region": "Taranaki", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "174.233299"
  }, 
  {
   "label": 125, 
   "school": "Golden Bay High School", 
   "year": 2018, 
   "latitude": "-40.848041", 
   "description": "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.", 
   "region": "Tasman", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "172.808357"
  }, 
  {
   "label": 126, 
   "school": "Golden Bay High School", 
   "year": 2018, 
   "latitude": "-40.848041", 
   "description": "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.", 
   "region": "Tasman", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance Financial difficulty", 
   "longitude": "172.808357"
  }, 
  {
   "label": 127, 
   "school": "Te Kura Kaupapa Maori o Tuia Te Matangi", 
   "year": 2018, 
   "latitude": "-41.334758", 
   "description": "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.", 
   "region": "Tasman", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "173.190247"
  }, 
  {
   "label": 128, 
   "school": "Berkley Normal Middle School", 
   "year": 2018, 
   "latitude": "-37.802509", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "175.327495"
  }, 
  {
   "label": 129, 
   "school": "Hillcrest School (Pahiatua)", 
   "year": 2018, 
   "latitude": "-40.457073", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disestablishment", 
   "longitude": "175.847613"
  }, 
  {
   "label": 130, 
   "school": "Kerepehi School", 
   "year": 2017, 
   "latitude": "-37.297051", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "175.540885"
  }, 
  {
   "label": 131, 
   "school": "Paeroa College", 
   "year": 2018, 
   "latitude": "-37.385430", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Conflicts of interest", 
   "longitude": "175.669282"
  }, 
  {
   "label": 132, 
   "school": "Pukenui School (Te Kuiti)", 
   "year": 2018, 
   "latitude": "-38.341444", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Loans to staff", 
   "longitude": "175.160672"
  }, 
  {
   "label": 133, 
   "school": "St Francis School (Thames)", 
   "year": 2017, 
   "latitude": "-37.143540", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "175.546127"
  }, 
  {
   "label": 134, 
   "school": "Taumarunui High School", 
   "year": 2018, 
   "latitude": "-38.863292", 
   "description": "Our audit was limited because we could not get enough assurance about revenues because the Board of Trustees had limited controls over those revenues.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - locally raised funds", 
   "longitude": "175.248128"
  }, 
  {
   "label": 135, 
   "school": "Taupo Intermediate", 
   "year": 2018, 
   "latitude": "-38.697614", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "176.096894"
  }, 
  {
   "label": 136, 
   "school": "Te Wharekura o Te Kaokaoroa o Patetere", 
   "year": 2018, 
   "latitude": "-38.044277", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "175.774429"
  }, 
  {
   "label": 137, 
   "school": "Waihi College", 
   "year": 2018, 
   "latitude": "-37.386206", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Securities", 
   "longitude": "175.831151"
  }, 
  {
   "label": 138, 
   "school": "Waipahihi School", 
   "year": 2018, 
   "latitude": "-38.717516", 
   "description": "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.", 
   "region": "Waikato", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "176.087111"
  }, 
  {
   "label": 139, 
   "school": "Berhampore School", 
   "year": 2017, 
   "latitude": "-41.321090", 
   "description": "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.", 
   "region": "Wellington", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "174.773544"
  }, 
  {
   "label": 140, 
   "school": "Martinborough School", 
   "year": 2018, 
   "latitude": "-41.218706", 
   "description": "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.", 
   "region": "Wellington", 
   "audit_report": "[u'False']", 
   "type_of_matter": "Borrowing", 
   "longitude": "175.452710"
  }, 
  {
   "label": 141, 
   "school": "Mount Cook School (Wellington)", 
   "year": 2018, 
   "latitude": "-41.297611", 
   "description": "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.", 
   "region": "Wellington", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Limitation - cyclical maintenance", 
   "longitude": "174.778688"
  }, 
  {
   "label": 142, 
   "school": "Rathkeale College", 
   "year": 2018, 
   "latitude": "-40.898293", 
   "description": "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.", 
   "region": "Wellington", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Borrowing", 
   "longitude": "175.687559"
  }, 
  {
   "label": 143, 
   "school": "Solway School", 
   "year": 2018, 
   "latitude": "-40.960543", 
   "description": "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.", 
   "region": "Wellington", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Financial difficulty", 
   "longitude": "175.612658"
  }, 
  {
   "label": 144, 
   "school": "Tinui School", 
   "year": 2018, 
   "latitude": "-40.877912", 
   "description": "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.", 
   "region": "Wellington", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Disagreement - tree cutting rights", 
   "longitude": "176.072875"
  }, 
  {
   "label": 145, 
   "school": "Waterloo School", 
   "year": 2017, 
   "latitude": "-41.215383", 
   "description": "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.", 
   "region": "Wellington", 
   "audit_report": "[u'True']", 
   "type_of_matter": "Missed statutory deadlines", 
   "longitude": "174.924376"
  }
 ]
}