School Region Longitude Latitude Year Type of matter Audit report Description
Sacred Heart College (Auckland) Auckland 174.872414 -36.868887 2016 Conflicts Hospitality Missed statutory deadlines [u'True'] 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.
Kelston Deaf Education Centre (Combined Board of Kelston and Van Asch Deaf Education Centres) Auckland 174.664992 -36.905306 2017 Missed statutory deadlines [u'True'] The Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018.
Redcliffs School (Combined Board of Kelston and Van Asch Deaf Education Centres) Auckland 172.758806 -43.579766 2017 Missed statutory deadlines [u'True'] The Board of Trustees breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018.
Albany Junior High School Auckland 174.692582 -36.749091 2018 Financial difficulty [u'True'] 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 Auckland 174.800325 -36.865636 2018 Borrowing [u'False'] 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 Auckland 174.706555 -36.772251 2018 Borrowing [u'False'] 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) Auckland 174.791389 -36.806206 2018 Borrowing [u'False'] 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 Auckland 174.993988 -36.987426 2018 Donation to private entity [u'True'] 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 Auckland 174.870792 -37.017932 2018 Overseas travel [u'True'] 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.
Dominion Road School Auckland 174.743732 -36.904861 2018 Borrowing [u'False'] 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 Auckland 174.814317 -36.973931 2018 Borrowing [u'False'] 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 Christian School Auckland 174.695236 -36.902168 2018 Limitation - cyclical maintenance [u'True'] 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 Auckland 174.759747 -36.855591 2018 Financial difficulty [u'True'] 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 Auckland 174.914425 -36.882715 2018 Borrowing [u'False'] 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 Auckland 174.819917 -36.874777 2018 Loans to staff [u'False'] The school failed to comply with the law because it paid advances to its employees without authority from the Minister of Education.
Orere School Auckland 175.226161 -36.977929 2018 Borrowing [u'True'] 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 Auckland 174.842518 -36.901544 2018 Loans to staff [u'False'] 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 Auckland 174.875624 -36.973514 2018 Concurrence [u'False'] 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 Auckland 174.520832 -36.288153 2018 Borrowing [u'False'] 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.
St Joseph's School (Grey Lynn) Auckland 174.739933 -36.867094 2018 Borrowing [u'False'] 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.
St Joseph's School (Grey Lynn) Auckland 174.739933 -36.867094 2018 Financial difficulty [u'True'] 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.
St Mary's College (Ponsonby) Auckland 174.748235 -36.845996 2018 Borrowing [u'False'] 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 Auckland 174.944936 -36.908174 2018 Borrowing [u'False'] 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 S D A School Auckland 174.873968 -36.983546 2018 Borrowing [u'False'] 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 Auckland 174.796081 -36.964063 2018 Loans to staff [u'False'] 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 Auckland 174.877036 -36.955353 2018 Budgets [u'False'] 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.
Te Kura Kaupapa Māori o Otara Auckland 174.877036 -36.955353 2018 Financial difficulty [u'True'] 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 Auckland 174.860314 -37.035341 2018 Borrowing [u'False'] 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 Auckland 175.027616 -36.801059 2018 Conflicts of interest [u'False'] 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 Auckland 174.700847 -36.877053 2018 Borrowing [u'False'] 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 Auckland 174.710164 -36.761113 2018 Securities [u'False'] 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.
Bellevue School (Tauranga) Bay of Plenty 176.125569 -37.679307 2018 Borrowing [u'True'] 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 Bay of Plenty 176.111231 -37.704967 2018 Financial difficulty [u'True'] 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.
Bethlehem College Bay of Plenty 176.111231 -37.704967 2017 Missed statutory deadlines [u'True'] 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 Bay of Plenty 176.159142 -37.839058 2018 Financial difficulty [u'True'] 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 Bay of Plenty 176.298638 -38.138101 2018 Loans to staff [u'False'] 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).
Owhata School Bay of Plenty 176.298638 -38.138101 2018 Financial difficulty [u'True'] 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 Bay of Plenty 175.996266 -37.655218 2018 Financial difficulty [u'True'] 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 Bay of Plenty 176.542846 -37.846061 2018 Financial difficulty [u'True'] 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.
St Joseph's Catholic School (Matata) Bay of Plenty 176.757792 -37.891222 2018 Limitation - cyclical maintenance, Financial difficulty [u'True'] 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.
St Joseph's Catholic School (Whakatane) Bay of Plenty 176.982541 -37.964488 2018 Limitation - cyclical maintenance [u'True'] 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 Bay of Plenty 176.225955 -38.138348 2018 Borrowing [u'False'] 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 Bay of Plenty 176.483840 -38.048222 2018 Borrowing [u'False'] 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 Bay of Plenty 176.234333 -38.119228 2017 Overseas travel Missed statutory deadlines [u'True'] 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 Bay of Plenty 176.709270 -38.460989 2018 Payroll [u'True'] 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 Bay of Plenty 177.294321 -38.083843 2018 Limitation - cyclical maintenance [u'True'] 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 Bay of Plenty 177.110107 -38.259205 2018 Limitation - cyclical maintenance [u'True'] 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 Bay of Plenty 176.109725 -37.691209 2018 Borrowing [u'False'] 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 Wharekura o Mauao Bay of Plenty 176.109725 -37.691209 2017 Borrowing [u'False'] 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 Wharekura o Mauao Bay of Plenty 176.109725 -37.691209 2018 Financial difficulty [u'True'] 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.
Te Wharekura o Mauao Bay of Plenty 176.109725 -37.691209 2017 Financial difficulty [u'True'] 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
Te Wharekura o Mauao Bay of Plenty 176.109725 -37.691209 2016 Financial difficulty Missed statutory deadlines [u'True'] 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.
Whakatane High School Bay of Plenty 176.985795 -37.962390 2018 Limitation - locally raised funds [u'True'] 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.
Whakatane High School Bay of Plenty 176.985795 -37.962390 2017 Limitation - locally raised funds [u'True'] 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.
Aidanfield Christian School Canterbury 172.570992 -43.563766 2018 Borrowing [u'False'] 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 Canterbury 172.848249 -42.771114 2018 Securities [u'False'] 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 Canterbury 171.758819 -43.901064 2018 Borrowing [u'False'] 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) Canterbury 172.691975 -43.510657 2017 Disestablishment [u'True'] 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 Canterbury 172.581774 -43.512733 2018 Borrowing [u'False'] 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.
Burnside Primary School Canterbury 172.581774 -43.512733 2018 Financial difficulty [u'True'] 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.
Kaikōura High School Canterbury 173.674445 -42.400433 2018 Securities [u'False'] 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 Canterbury 172.646135 -43.539039 2018 Borrowing [u'False'] 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 Canterbury 171.293648 -44.239704 2018 Limitation - locally raised funds [u'True'] 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.
Rangiora High School Canterbury 172.598721 -43.298187 2015 Limitation - expenditure [u'True'] 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.
Rangiora High School Canterbury 172.598721 -43.298187 2016 Limitation - previous year expenditure [u'True'] 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 Canterbury 171.230181 -44.400178 2017 Disposal of a controlled entity Missed statutory deadlines [u'True'] 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 Canterbury 173.042002 -42.653679 2018 Transfer of donations for pool [u'True'] 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 Canterbury 171.822849 -43.973860 2018 Limitation - cyclical maintenance [u'True'] 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 Mangatuna Gisborne 178.272582 -38.293875 2016 Limitation - locally raised funds, missed statutory deadlines [u'True'] 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.
Te Kura Kaupapa Māori o Nga Uri A Maui Gisborne 177.997977 -38.643499 2018 Banking [u'False'] 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 Gisborne 178.459780 -37.772238 2018 Loans to staff [u'False'] 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 Gisborne 177.835719 -38.378704 2017 Missed statutory deadlines [u'True'] 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 Gisborne 178.365551 -37.633715 2018 Limitation - cyclical maintenance [u'True'] 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.
Riverslea School Hawke's Bay 176.869650 -39.644556 2018 Disestablishment [u'True'] 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 Hawke's Bay 176.868429 -39.508986 2018 Limitation - locally raised funds [u'True'] 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 Hawke's Bay 176.629409 -39.826453 2018 Loans to staff [u'False'] 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 Hawke's Bay 176.786399 -39.642657 2016 Missed statutory deadlines [u'True'] 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.
Te Kura Kaupapa Māori o Ngati Kahungunu Ki Heretaunga Hawke's Bay 176.786399 -39.642657 2017 Missed statutory deadlines [u'True'] 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 Hawke's Bay 176.787191 -39.687952 2014 Disclaimer Financial difficulty Failure to keep proper accounting records Missed statutory deadlines [u'True'] 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.
William Colenso College Hawke's Bay 176.895836 -39.506060 2018 Disagreement - non consolidation of a controlled entity [u'True'] 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.
Aokautere School Manawatu-Wanganui 175.664467 -40.363618 2018 Conflicts of interest [u'False'] 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 Manawatu-Wanganui 174.992102 -39.940468 2018 Borrowing [u'True'] 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 Manawatu-Wanganui 175.650620 -40.330994 2018 Conflicts of interest [u'False'] 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 Manawatu-Wanganui 175.659637 -40.151735 2017 Limitation - constitution of Board Financial difficulty [u'True'] 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 Manawatu-Wanganui 175.102121 -38.764663 2017 Limitation - cyclical maintenance [u'True'] 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 Manawatu-Wanganui 175.398801 -40.067533 2018 Financial difficulty [u'True'] 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.
Te Kura o Ngapuke Manawatu-Wanganui 175.417160 -38.885563 2017 Financial difficulty [u'True'] 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 Manawatu-Wanganui 175.278644 -39.431437 2017 Missed statutory deadlines [u'True'] 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 Manawatu-Wanganui 175.801512 -39.675960 2018 Uncertainty about cyclical maintenance [u'True'] 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 Manawatu-Wanganui 175.645743 -40.328265 2018 Borrowing [u'False'] 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 Manawatu-Wanganui 176.088801 -40.221340 2018 Loans to staff [u'False'] 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 Manawatu-Wanganui 175.295106 -38.887050 2018 Limitation - cyclical maintenance [u'True'] 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 Manawatu-Wanganui 175.049330 -39.946837 2017 Loans to staff Missed statutory deadlines [u'True'] 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.
Te Kura Kaupapa Māori o Te Atihaunui-A-Paparangi Manawatu-Wanganui 175.049330 -39.946837 2018 Loans to staff [u'True'] 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 Manawatu-Wanganui 175.599877 -40.369598 2018 Banking [u'True'] 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) Manawatu-Wanganui 175.046396 -39.931362 2018 Borrowing [u'False'] 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) Manawatu-Wanganui 175.642690 -40.360051 2018 Borrowing [u'True'] 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.
Saint Joseph's School (Picton) Marlborough 174.000646 -41.294317 2017 Disestablishment [u'True'] 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) Marlborough 173.527347 -41.562564 2018 Borrowing [u'False'] 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.
Stoke School Nelson 173.230620 -41.316373 2017 Limitation - locally raised funds [u'True'] 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.
Christian Renewal School Northland 174.316497 -35.730338 2018 Limitation - cyclical maintenance [u'True'] 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 Northland 173.896269 -35.043130 2018 Financial difficulty [u'True'] 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 Northland 173.809918 -35.413881 2018 Securities [u'True'] 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 Northland 173.524335 -35.456571 2018 Financial difficulty [u'True'] 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.
Bathgate Park School Otago 170.492250 -45.900324 2018 Financial difficulty [u'True'] 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 Otago 169.258757 -45.939852 2018 Limitation - overseas travel [u'True'] 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 Otago 169.381157 -46.200881 2018 Borrowing [u'False'] 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 Otago 170.429447 -45.904765 2018 Borrowing [u'False'] 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 Otago 170.429447 -45.904765 2018 Financial difficulty [u'True'] 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.
Halfway Bush School Otago 170.465977 -45.856996 2018 Financial difficulty [u'True'] 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 (Dunedin) Otago 170.494231 -45.902923 2018 Payment of fundraiser [u'True'] 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 Otago 169.686805 -45.921131 2018 Uncertainty about cyclical maintenance [u'True'] 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.
Maniototo Area School Otago 170.099769 -45.125263 2018 Uncertainty about cyclical maintenance [u'True'] 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.
Pine Hill School (Dunedin) Otago 170.518155 -45.846454 2018 Financial difficulty [u'True'] 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 Otago 169.966913 -46.113188 2018 Borrowing [u'False'] 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 Otago 170.993812 -45.076993 2018 Financial difficulty [u'True'] 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.
Hillside Primary School Southland 168.422700 -46.149175 2018 Borrowing [u'False'] 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 Southland 168.417807 -46.372824 2018 Borrowing [u'False'] 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.
Devon Intermediate Taranaki 174.054111 -39.063575 2018 Borrowing [u'True'] 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 Taranaki 174.446672 -39.706665 2018 Borrowing [u'True'] 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 Primary School Taranaki 174.278697 -39.339596 2018 Borrowing [u'True'] 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 Taranaki 173.849356 -39.450008 2015 Disclaimer Failure to keep proper accounting records Missed statutory deadlines [u'True'] 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.
Te Kura Kaupapa Māori o Tamarongo School Taranaki 173.849356 -39.450008 2016 Limitation - opening balances Poor accounting records Missed statutory deadlines [u'True'] 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 Taranaki 174.233299 -39.004417 2018 Borrowing [u'True'] 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.
Golden Bay High School Tasman 172.808357 -40.848041 2018 Borrowing [u'False'] 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.
Golden Bay High School Tasman 172.808357 -40.848041 2018 Limitation - cyclical maintenance Financial difficulty [u'True'] 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.
Te Kura Kaupapa Maori o Tuia Te Matangi Tasman 173.190247 -41.334758 2018 Limitation - cyclical maintenance [u'True'] 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.
Berkley Normal Middle School Waikato 175.327495 -37.802509 2018 Borrowing [u'False'] 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) Waikato 175.847613 -40.457073 2018 Disestablishment [u'True'] 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 Waikato 175.540885 -37.297051 2017 Missed statutory deadlines [u'True'] 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 Waikato 175.669282 -37.385430 2018 Conflicts of interest [u'False'] 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) Waikato 175.160672 -38.341444 2018 Loans to staff [u'True'] 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.
St Francis School (Thames) Waikato 175.546127 -37.143540 2017 Limitation - cyclical maintenance [u'True'] 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 Waikato 175.248128 -38.863292 2018 Limitation - locally raised funds [u'True'] Our audit was limited because we could not get enough assurance about revenues because the Board of Trustees had limited controls over those revenues.
Taupo Intermediate Waikato 176.096894 -38.697614 2018 Borrowing [u'True'] 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 Waikato 175.774429 -38.044277 2018 Limitation - cyclical maintenance [u'True'] 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 Waikato 175.831151 -37.386206 2018 Securities [u'False'] 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 Waikato 176.087111 -38.717516 2018 Financial difficulty [u'True'] 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.
Berhampore School Wellington 174.773544 -41.321090 2017 Financial difficulty [u'True'] 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 Wellington 175.452710 -41.218706 2018 Borrowing [u'False'] 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) Wellington 174.778688 -41.297611 2018 Limitation - cyclical maintenance [u'True'] 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 Wellington 175.687559 -40.898293 2018 Borrowing [u'True'] 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 Wellington 175.612658 -40.960543 2018 Financial difficulty [u'True'] 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 Wellington 176.072875 -40.877912 2018 Disagreement - tree cutting rights [u'True'] 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 Wellington 174.924376 -41.215383 2017 Missed statutory deadlines [u'True'] 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.