2019 School Audits Map Data

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School,Regional Council,Ecucation Region,Year,Type,Audit report,Description,Territorial Authority,Longitude:long,Latitude:lat
Albany Junior High School,Auckland Region,Auckland,2019,Financial difficulty,Yes,We drew attention to disclosures about the school's serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due.,Auckland - Upper Harbour,174.692581,-36.749098
Amuri Area School,Canterbury Region,Canterbury/Chatham Islands,2019,"Securities
Conflicts of interest",Yes,"The school failed to comply with legislation in two instances. Firstly, the school failed to comply with section 73 of the Education Act 1989 and section 161 of the Crown Entities Act by holding shares in Amuri Irrigation Company without the authority of the Ministers of Education and Finance. Secondly, the school failed to comply with section 103(A) of the Education Act 1989 because the Board of Trustees entered into a contract exceeding $25,000 in value with a company partially owned by a member of the Board.",Hurunui District,172.848257,-42.771117
Aokautere School,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2019,Conflicts of interest,No,The school failed to comply with section 103(3) of the Education Act 1989 because it had two permanent members of staff on the school board.,Palmerston North City,175.66447,-40.363624
Arthur Street School,Otago Region,Otago/Southland,2019,Uncertainty about cyclical maintenance,Yes,We drew attention to disclosures outlining 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 about how the Ministry of Education's full rebuild of the school will affect the school and the property maintenance it is obliged to carry out.,Dunedin City,170.49515,-45.872617
Avondale School (Christchurch),Canterbury Region,Canterbury/Chatham Islands,2016,Disestablishment,Yes,We drew attention to disclosures in the financial statements about the Board using a disestablishment basis of accounting to prepare its financial statements because the school closed on 27 January 2017.,Christchurch City,172.69206,-43.51023
Berkley Normal Middle School,Waikato Region,Waikato,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. The borrowing limit was breached by $86,192. ",Hamilton City,175.327495,-37.802516
Blue Mountain College,Otago Region,Otago/Southland,2019,Limitation - prior year expenditure,Yes,"Our audit of the comparative information in the financial statements was limited. In the prior year we had been unable to get enough assurance about $52,000 of the $306,113 that was spent on an overseas trip. However, for the current year, we could get enough assurance that expenses under the direct control of the Board were not materially misstated. ",Clutha District,169.258764,-45.939858
Breens Intermediate,Canterbury Region,Canterbury/Chatham Islands,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Christchurch City,172.577254,-43.487498
Cambridge East Primary School,Waikato Region,Waikato,2019,Financial difficulty,Yes,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,Waipa District,175.471247,-37.884048
Christchurch Boys' High School,Canterbury Region,Canterbury/Chatham Islands,2019,Securities,No,"The school failed to comply with section 73 of the Education Act 1989 because it had failed to get permission from the Ministers of Education and Finance before it acquired securities. The school holds shares in Foodstuffs South Island and during the year held other shares that were transferred to the Te Kura Trust. 
",Christchurch City,172.59842,-43.524811
Combined Board South Auckland Middle School and Middle School West Auckland,Auckland Region,Auckland,2018,Limitation - expenditure,Yes,"Our audit was limited because we could not get enough assurance about expenditure of $467,391 the Board paid for services from Villa Education Trust, the previous sponsor of the schools when they were charter schools, before their transition to state designated character schools. The Combined Board has the same members as the board of trustees of the Villa Education Trust, with the addition of the Principals of both schools. We also highlighted that the Board of Trustees breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2019.",Auckland - Manurewa,174.88353,-37.040239
Dunsandel School,Canterbury Region,Canterbury/Chatham Islands,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. The breach of the borrowing limit amounted to $21,298 in 2019.
",Selwyn District,172.197107,-43.667584
Elm Park School,Auckland Region,Auckland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Auckland - Howick,174.889952,-36.910383
Forest View High School,Waikato Region,Waikato,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. Total borrowing costs at the end of the year were $108,973, and the operational activities grant was $103,395.",South Waikato District,175.842948,-38.220079
Gisborne Boys' High School,Gisborne Region,Hawke's Bay/Tairawhiti,2019,International student tuition fees,No,"The school failed to comply with section 4B of the Education Act 1989, which requires international students to have paid for fees before receiving tuition. Two international students (brothers) attended the school in 2018 and the first term of 2019. The fees for the 2019 school year are still outstanding. ",Gisborne District,178.009033,-38.658874
Golden Bay High School,Tasman Region,Nelson/Marlborough/West Coast,2019,"Limitation - cyclical maintenance
",Yes,"Our audit was limited because we were unable to obtain enough appropriate evidence to determine whether the provision for cyclical maintenance was complete. Due to the absence of evidence, it is possible that this provision could be materially misstated. ",Tasman District,172.808357,-40.848048
Green Island School,Otago Region,Otago/Southland,2019,Financial difficulty,Yes,We drew attention to disclosures outlining the fact that the school is experiencing serious financial difficulties. The school has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,Dunedin City,170.429455,-45.90477
Greerton Village School,Bay of Plenty Region,Bay of Plenty/Waiariki,2019,Financial difficulty,Yes,"We drew attention to disclosures about the school's serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. 
",Tauranga City,176.133809,-37.728178
Hagley Community College,Canterbury Region,Canterbury/Chatham Islands,2019,Uncertainty about cyclical maintenance,Yes,"We drew attention to disclosures outlining the uncertainties over the possible effects of the lockdown response to Covid-19 on the school. We also drew attention to disclosures about the provision for cyclical maintenance being reversed in 2019. There was much uncertainty about the property maintenance the school should have, because the school is part of Christchurch Schools Rebuild Programme.",Christchurch City,172.623008,-43.537243
Halfway Bush School,Otago Region,Otago/Southland,2019,Financial difficulty,Yes,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. The school has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. We also drew attention to disclosures outlining the uncertainties over the possible effects of the lockdown response to Covid-19 on the school. ,Dunedin City,170.465985,-45.857001
Hamilton Seventh-Day Adventist School,Waikato Region,Waikato,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. As well as the existing finance leases, the school entered into a 5-year unsecured bank loan so it could buy a school bus. ",Waikato District,175.338495,-37.806791
Havelock School,Marlborough Region,Nelson/Marlborough/West Coast,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Marlborough District,173.766556,-41.280887
Heaton Normal Intermediate,Canterbury Region,Canterbury/Chatham Islands,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Christchurch City,172.615408,-43.510414
Hillside Primary School,Southland Region,Otago/Southland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. (The school entered into a long-term painting contract that involves deferred payments.) ",Southland District,168.422707,-46.149181
Hilltop School,Waikato Region,Bay of Plenty/Waiariki,2019,Borrowing,Yes,"We highlighted that the school failed to comply with the Education Act 1989. This is because the school did not get permission from the Ministers of Education and Finance before it borrowed money, where the amount to be repaid, in total, was more than 10% of the school's operational activities grant for the year. ",Taupo District,176.092077,-38.700817
Homai Early Childhood Centre,Auckland Region,Auckland,2019,Disestablishment,Yes,We drew attention to disclosures outlining that the Centre was wound up with effect from 1 January 2020. We highlighted that the previous audit report was replaced because it incorrectly included a breach of statutory reporting deadline of 31 May 2020 when the Centre's reporting deadline was 30 June 2020.,Auckland - Manurewa,174.880252,-37.01243
Howick College,Auckland Region,Auckland,2019,Financial difficulty,Yes,We drew attention to disclosures explaining that the school anticipates that it may experience a significant reduction in revenue because of Covid-19 and may not be able to reduce its costs as quickly. The school has obtained a letter of support from the Minstry of Education to ensure that it can meet its obligations as they fall due.,Auckland - Howick,174.939278,-36.90657
Inglewood School,Taranaki Region,Taranaki/Whanganui/Manawatu,2019,Conflicts of interest,No,"The school failed to comply with  section 103A of the Education Act 1989.  This section requires the Board 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. During the year, the school entered into contracts worth $64,239 with a company that a board member is a shareholder of.",New Plymouth District,174.200311,-39.15922
Kadimah School,Auckland Region,Auckland,2019,Financial difficulty,Yes,"We drew attention to disclosures outlining the fact that the school is experiencing serious financial difficulties because the school has incurred several deficits over recent years. As a result, the school relies on support from the Ministry of Education to meet its obligations as they fall due. ",Auckland - Waitemata,174.759746,-36.855598
Kaihu Valley School,Northland Region,Tai Tokerau,2019,Financial difficulty,Yes,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. The school has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,Kaipara District,173.738754,-35.799333
Kaikohe West School,Northland Region,Tai Tokerau,2019,Loans to staff,No,The school failed to comply with the Education Act 1989 because it paid advances to its employees without authority from the Minister of Education.,Far North District,173.791741,-35.407063
Kerikeri High School,Northland Region,Tai Tokerau,2019,Financial difficulty,Yes,"We drew attention disclosures outlining that the School is experiencing serious financial difficulties as it has a working capital deficit of $303,958. These financial statements are prepared on a going concern basis. The Ministry of Education has confirmed it will support the school to meet its obligations.",Far North District,173.955389,-35.228354
Logan Park High School,Otago Region,Otago/Southland,2019,Financial difficulty,Yes,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,Dunedin City,170.528807,-45.861858
Lumsden School,Southland Region,Otago/Southland,2017,Transfer of funds to a Trust,Yes,We drew attention to disclosures in the financial statements outlining that the Board of Trustees transferred maintenance funding provided to maintain the school buildings to a trust without  approval from the Ministry of Education. We also drew attention to a conflict of interest because the Principal was involved in the decision to transfer the funds and he is also a trustee of the Trust.,Southland District,168.448531,-45.740712
Maniototo Area School,Otago Region,Otago/Southland,2019,Uncertainty about cyclical maintenance,Yes,We drew attention to disclosures outlining that the school had reversed its provision for cyclical maintenance. There was uncertainty about the property maintenance the school is obliged to carry out because it is part of the Schools Rebuild Programme.,Central Otago District,170.099776,-45.125268
Mapiu School,Waikato Region,Waikato,2018,Disestablishment,Yes,We drew attention to disclosures about the Board using a disestablishment basis of accounting to prepare its financial statements because the school closed on 27 January 2019.,Waitomo District,175.199936,-38.56427
Martinborough School,Wellington Region,Wellington,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",South Wairarapa District,175.452717,-41.218711
Marton Junction School,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2019,Banking,No,The school failed to comply with the Crown Entities Act 2004 by holding funds in a bank account not under the name of the School Board of Trustees.,Rangitikei District,175.38788,-40.087932
Mata School,Gisborne Region,Hawke's Bay/Tairawhiti,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. The repayments were equivalent to 11.53% of the operational activities grant.",Gisborne District,178.05331,-38.099202
Mercury Bay Area School,Waikato Region,Waikato,2019,Financial difficulty,Yes,We drew attention to disclosures about the school's serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,Thames-Coromandel District,175.698102,-36.841247
Moerewa School,Northland Region,Tai Tokerau,2019,Analysis of variance,No,"The school  failed to comply with section 87(2)(e) of the Education Act 1989 by not providing an Analysis of of Variance, explaining the school?s performance against its aims, objectives, directions, priorities, or targets set out in the school charter.",Far North District,174.008975,-35.393283
Monrad Intermediate,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2019,Conflicts of interest,No,The school failed to comply with section 103(3) of the Education Act 1989 because it had two permanent members of staff on the school board. Both the Deputy and Assistant Principal were members of the Board of Trustees. ,Palmerston North City,175.592658,-40.362752
Mountainview High School,Canterbury Region,Canterbury/Chatham Islands,2018,Limitation - prior year expenditure,Yes,"Our audit of the comparative information in the financial statements was limited because for 2017 we were unable get enough assurance for some of the Board's expenditure. We could verify expenditure on the payroll, notional lease costs of buildings owned by the Ministry of Education, and depreciation.",Timaru District,171.219535,-44.376707
Myross Bush School,Southland Region,Otago/Southland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. The annual cost of the borrowing was going to be $36,348, when 10% of the operational activities grant was $26,013.

",Invercargill City,168.417815,-46.37283
Nelson Christian Academy,Nelson Region,Nelson/Marlborough/West Coast,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Nelson City,173.244053,-41.31628
Nelson Christian Academy,Nelson Region,Nelson/Marlborough/West Coast,2019,Financial difficulty,Yes,We drew attention to disclosures about the school's serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due.,Nelson City,173.244053,-41.31628
Nelson College,Nelson Region,Nelson/Marlborough/West Coast,2018,"Financial difficulty
Non-compliance with Kiwi Park",Yes,"We drew attention to the fact that the school faced serious financial difficulties, and has incurred several deficits over recent years. The school relies on support from the Ministry of Education to meet its obligations as they fall due.We also highlighted that the Board of Trustees breached the law by failing to submit its financial statements to the Auditor-General by 31 March 2019 and to the Ministry of Education by 31 May 2019, and not preparing its financial statements in keeping with the format required by the Ministry of Education.",Nelson City,173.275569,-41.285573
Northland College,Northland Region,Tai Tokerau,2019,Payroll,No,"The school failed to comply with section 89(2) of the Education Act 1989, which requires the Board to use the payroll service to calculate salaries and wages.",Far North District,173.809917,-35.413889
Northland College,Northland Region,Tai Tokerau,2019,Securities,Yes,"We highlighted that the school failed to comply with section 73 of the Education Act 1989. It failed to get permission from the Ministers of Education and Finance before it acquired securities (shares in Fonterra, Balance and LLC) of $395,591. Shares have been owned for many years and authority has been sought from the Ministry.",Far North District,173.809917,-35.413889
Omanaia School,Northland Region,Tai Tokerau,2019,Financial difficulty,Yes,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. The school has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,Far North District,173.524334,-35.456578
Orere School,Auckland Region,Auckland,2019,Borrowing,Yes,"We drew attention to the fact that the school failed to comply with Regulations 12 of the Crown Entities (Financial  Powers) Regulations 2005. The school did not get permission from the Ministers of Education and Finance before it borrowed money, where the amount to be repaid, in total, was more than 10% of the school's operational activities grant for the year. The extent of the unauthorised borrowing is assessed at $1,101.",Auckland - Franklin,175.22616,-36.977936
Oxford Area School,Canterbury Region,Canterbury/Chatham Islands,2019,Uncertainty about cyclical maintenance,Yes,"We drew attention to disclosures about the provision for cyclical maintenance being reversed in 2019. There was much uncertainty about the property maintenance the school should have, because the school is part of Christchurch Schools Rebuild Programme.",Waimakariri District,172.187986,-43.2942
Paeroa College,Waikato Region,Waikato,2019,Conflicts of interest,No,"The school failed to comply with section 103A of the Education Act. This section requires the Board 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. The Board entered into a contract worth $26,570 with a related party. ",Hauraki District,175.669282,-37.385437
Pekerau School,Waikato Region,Waikato,2019,Limitation - prior year expenditure and revenue,Yes,"Our audit of the comparative information was limited because in the prior year we had been unable to get enough assurance about the completeness of the locally raised funds revenue, and the completeness of appropriate supporting documents for some expenditure under the direct control of the Board. However, for the year ended on 31 December 2019, we were able to obtain sufficient assurance that the locally raised funds revenue and the expenditure under the direct control of the Board were not materially misstated.",Waipa District,175.338816,-38.003318
Ponsonby Primary School,Auckland Region,Auckland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Auckland - Waitemata,174.738996,-36.842089
Pukehamoamoa School,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Hastings District,176.682763,-39.547143
Pukemiro School,Waikato Region,Waikato,2018,Financial difficulty,Yes,We drew attention to serious financial difficulties because the school has incurred several deficits over recent years. The school relies on support from the Ministry of Education to meet its obligations as they fall due.,Waikato District,175.033744,-37.622886
Pukemiro School,Waikato Region,Waikato,2019,Financial difficulty,Yes,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,Waikato District,175.033744,-37.622886
Rathkeale College,Wellington Region,Wellington,2019,Borrowing,Yes,"We drew attention to the school failing to comply with the Education Act 1989. This is because 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 operational activities grant for the year. The extent of the unauthorised borrowing is assessed at $14,240. ",Masterton District,175.687565,-40.898298
Ravensbourne School,Otago Region,Otago/Southland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Dunedin City,170.555576,-45.864944
Remuera School,Auckland Region,Auckland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Auckland - Orakei,174.793116,-36.881603
Rotorua Boys' High School,Bay of Plenty Region,Bay of Plenty/Waiariki,2019,Borrowing,Yes,"We highlighted that the school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. The extent of the unauthorised borrowing is assessed at $27,270. ",Rotorua District,176.237477,-38.13727
Russley School,Canterbury Region,Canterbury/Chatham Islands,2019,Uncertainty about cyclical maintenance,Yes,The School reversed part of its provison for cyclical maintenance because there is significant uncertainty about what property maintenance the School is obliged to carry out because it is part of the Christchurch Schools Rebuild Programme. ,Christchurch City,172.544704,-43.517895
Sacred Heart College (Auckland),Auckland Region,Auckland,2017,"Conflicts
Hospitality
Missed statutory deadlines",Yes,"We drew attention to several disclosures in the financial statements. The first was about 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 second matter that we highlighted was the inappropriate use of public money for fundraising and hospitality without a clear benefit to the school. In one instance, the school used 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 spending. Finally, we highlighted that the school breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018.",Auckland - Orakei,174.872413,-36.868894
Saint Leonard's School (Dunedin),Otago Region,Otago/Southland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Dunedin City,170.578318,-45.846739
Saint Peter's College (Epsom),Auckland Region,Auckland,2019,Payroll,No,"The school failed to comply with section 89(2) of the Education Act 1989, which requires the Board to use the payroll service to calculate salaries and wages. Instead, lump-sum payments of $30,000 were made to teaching staff through the school's own payroll system for additional school duties. 
",Auckland - Waitemata,174.769673,-36.867787
Saint Pius x Catholic School (Melville),Waikato Region,Waikato,2019,Limitation - locally raised funds,Yes,"The Board of Trustees had limited controls over the revenue from fundraising, which limited our audit work. There were no other satisfactory audit procedures that we could perform to confirm that all revenue from fundraising was properly recorded. ",Hamilton City,175.288082,-37.81316
Stratford School,Taranaki Region,Taranaki/Whanganui/Manawatu,2019,Borrowing,Yes,"We highlighted that the school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Stratford District,174.278697,-39.339603
Sunnydene Special School,Auckland Region,Auckland,2016,Disestablishment,Yes,We drew attention to disclosures in the financial statements about the Board using a realisation basis of accounting to prepare its financial statements because the school was disestablished as at 11 June 2016.,Auckland - Puketapapa,174.75196,-36.90545
Tauhara Primary School,Waikato Region,Bay of Plenty/Waiariki,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year. The school breached this threshold by $7,680.",Taupo District,176.100389,-38.691376
Tauhara Primary School,Waikato Region,Bay of Plenty/Waiariki,2019,Financial difficulty,Yes,"We drew attention to disclosures about the school's serious financial difficulties. The school has a working capital deficit of $88,960. The Ministry of Education has confirmed it will continue to provide the school with resources so it may meet its obligations as they fall due.",Taupo District,176.100389,-38.691376
Taumarunui High School,Manawatu-Wanganui Region,Waikato,2017,Overseas travel,Yes,"We drew attention to disclosures about the Principal incurring expenditure of $60,475 for two trips. The Principal went to Europe in March 2017 to market the school to overseas students and to the USA in April and May 2017 to learn about Big Picture schooling. We could not find sufficient evidence for $10,904 of the total expenditure incurred by the Principal, which was significantly above the amount that was formally approved by the Board.",Ruapehu District,175.248127,-38.863298
Taumarunui High School & Community Trust,Manawatu-Wanganui Region,Waikato,2019,Limitation - locally raised funds,Yes,"We could not get enough assurance over the amount of revenue recorded in the financial statements for the Trust, because the Trust has limited controls over the recording of revenue. ",Ruapehu District,175.248127,-38.863298
Taupo Intermediate,Waikato Region,Bay of Plenty/Waiariki,2019,Borrowing,Yes,"We highlighted that the school failed to comply with the Education Act 1989. This is because the school did not get permission from the Ministers of Education and Finance before it borrowed money, where the amount to be repaid, in total, was more than 10% of the school's operational activities grant for the year. The extent of unauthorised borrowing is assessed at $118,665.",Taupo District,176.096893,-38.69762
Te Kura Kaupapa Maori O Manawatu,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Palmerston North City,175.645745,-40.328271
Te Kura Kaupapa Maori O Mangatuna,Gisborne Region,Hawke's Bay/Tairawhiti,2017,"Overseas travel
Missed statutory deadline",Yes,"We drew attention to disclosures in the financial statements outlining the school spending $36,200 on overseas travel. The expenditure included $18,077 for a professional development trip to Calgary for three staff members and $18,133 by staff members for a nine day-trip to the USA, including Disneyland and other major resorts. It is inappropriate for the school to pay for the USA trip, which did not have an educational purpose. We also highlighted that the Board of Trustees breached the law by failing to submit its financial statements to the Auditor-General within 90 days after the end of the financial year by 31 March 2018 and the Ministry of Education by 31 May 2018.",Gisborne District,178.272582,-38.293878
Te Kura Kaupapa Maori o Mangatuna,Gisborne Region,Hawke's Bay/Tairawhiti,2018,"Limitation - locally raised funds
Missed statutory deadlines",Yes,Our audit was limited because we could not get enough assurance for overseas travel and activities revenue (the Board had limited controls over that revenue). We highlighted that the Board of Trustees breached the law by failing to submit its financial statements for audit by 31 March 2019 and audited financial statements to the Ministry of Education by 31 May 2019.,Gisborne District,178.272582,-38.293878
Te Kura Kaupapa Maori O Mangatuna,Gisborne Region,Hawke's Bay/Tairawhiti,2019,"Limitation - locally raised funds
Missed statutory deadlines",Yes,Our audit was limited because we could not get enough assurance about receipts of fundraising and activities revenue. The Board had limited controls over that revenue. We drew attention to disclosures outlining the uncertainties over the possible effects of the lockdown response to Covid-19 on the school. We also highlighted that the Board of Trustees breached the law by failing to submit its financial statements for audit by 31 March 2020.,Gisborne District,178.272582,-38.293878
Te Kura Kaupapa Maori O Ngati Ruanui,Taranaki Region,Taranaki/Whanganui/Manawatu,2019,"Financial difficulty
Borrowing",Yes,"We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. The school has a working capital deficit of $39,269 and equity of $591. The Ministry has confirmed that it will provide the school with resources so it can continue to meet its obligations as they fall due. We highlighted that the school failed to comply with the Education Act 1989. This is because the school did not get permission from the Ministers of Education and Finance before it borrowed money, where the amount to be repaid, in total, was more than 10% of the school's operational activities grant for the year. The extent of the unauthorised borrowing is assessed at $6,171.",South Taranaki District,174.269906,-39.592044
Te Kura Kaupapa Maori O Te Atihaunui-A-Paparangi,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2017,"Loans to staff
Missed statutory deadline",Yes,We highlighted that the Board breached the law by acquiring securities (a loan to a staff member) without the authority of the Board of Trustees and the Ministers of Education and Finance. We also highlighted that the Board failed to submit its financial statements to the Ministry of Education by 31 May 2018.,Whanganui District,175.049331,-39.946844
Te Kura Kaupapa Maori O Te Atihaunui-A-Paparangi,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2018,"Loans to staff
Missed statutory deadline",Yes,We highlighted that the Board breached the law by acquiring securities (a loan to a staff member) without the authority of the Board of Trustees and the Ministers of Education and Finance. We also highlighted that the Board failed to submit its financial statements to the Ministry of Education by 31 May 2019.,Whanganui District,175.049331,-39.946844
Te Kura Kaupapa Maori O Te Kura Kokiri,Bay of Plenty Region,Bay of Plenty/Waiariki,2014,"Limitation - expenditure
Unusual expenditure
Missed statutory deadlines",Yes,"Our audit was limited because we could not verify spending that was under the direct control of the Board of Trustees, due to inadequate supporting documentation for payments or evidence of approval. (This limitation did not include the payroll, notional lease, and depreciation expentiture incurred by the school.) Similar to the previous year, we also outlined that the school spent unusally large amounts on fuel, repairs and maintenance for cars not owned by the school, marae rentals, Te Hopapa Kohatu Motiti, Motiti expenses, and other general expenses. Again, some of this spending was not supported by appropriate documentation. Finally, we drew attention to disclosures in the financial statements outlining that the Board breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2015.",Tauranga City,176.283679,-37.723435
Te Kura Kaupapa Maori O Te Kura Kokiri,Bay of Plenty Region,Bay of Plenty/Waiariki,2015,"Limitation - expenditure
Unusual expenditure
Missed statutory deadlines",Yes,"Our audit was limited because we could not verify some spending that was under the direct control of the Board. This limitation arose because the Board of Trustees did not maintain adequate supporting documentation for payments or evidence of approval. Similar to the previous year, we also outlined that the school spent large amounts on fuel, repairs, and maintenance for cars not owned by the school, marae rentals, Rehohu expenses, and other general expenses. We also drew attention to disclosures outlining that the Board breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2016.",Tauranga City,176.283679,-37.723435
Te Kura Kaupapa Maori o Te Tonga o Hokianga,Northland Region,Tai Tokerau,2016,"Fraud
Missed statutory deadlines",Yes,"We drew attention to disclosures outlining two matters. Firstly the Kura suffered some significant frauds over a number of years. Secondly, the Board of Trustees breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2017. ",Far North District,173.406341,-35.473084
Te Kura Kaupapa Maori o Te Tonga o Hokianga,Northland Region,Tai Tokerau,2017,"Fraud
Missed statutory deadlines",Yes,We drew attention to two disclosures in the school's financial statements. The first outlined that the Kura suffered significant frauds over a number of years. The second outlined the the Board of Trustees breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2018. ,Far North District,173.406341,-35.473084
Te Kura Kaupapa Maori o Tuia Te Matangi,Tasman Region,Nelson/Marlborough/West Coast,2019,"Limitation - cyclical maintenance
",Yes,"Our audit was limited because we were unable to obtain enough appropriate evidence to determine whether the provision for cyclical maintenance was complete. Due to the absence of evidence, it is possible that this provision could be materially misstated. ",Tasman District,173.190247,-41.334764
Te Kura O Hata maria (Pawarenga),Northland Region,Tai Tokerau,2019,Disestablishment,Yes,We drew attention to disclosures in the financial statements about the Board using a disestablishment basis of accounting to prepare its financial statements because the school closed on 29 April 2020. ,Far North District,173.289595,-35.337097
Te Ra School,Wellington Region,Wellington,2019,Securities,Yes,"We drew attention to the Board failing to comply with the Education Act 1989. It acquired securities (funds advanced to the Proprietor) of $110,805 without the authority of the Ministers of Education and Finance. ",Kapiti Coast District,174.984668,-40.937769
Tinui School,Wellington Region,Wellington,2019,Limitation - locally raised funds,Yes,Our audit was limited because we could not get enough assurance about receipts from fundraising revenue because the Board of Trustees had limited controls over that revenue. We drew attention to disclosures outlining uncertainties over the possible effects of the lockdown response to Covid-19 on the school. We highlighted that the Board breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2020.,Masterton District,176.072881,-40.877917
Turaki School,Manawatu-Wanganui Region,Waikato,2019,Securities,No,"The school failed to comply with the Education Act 1989 in that it has lent money to parents in selling chromebooks on deferred payment terms. 
",Ruapehu District,175.268344,-38.886258
Tuturumuri School,Wellington Region,Wellington,2019,Disestablishment,Yes,"Because the the school closed on 28 February 2020, we drew attention to disclosures about the Board of Trustees appropriately using a disestablishment basis of accounting to prepare its financial statements. ",South Wairarapa District,175.48731,-41.41443
Vanguard Military School,Auckland Region,Auckland,2018,Limitation - inventory,Yes,"We have been unable to determine whether the value of inventories recorded in the financial statements of $45,453 is materially correct. We were unable to observe the physical count of inventories at 31 December 2018 because we were not appointed as auditors of the school until 2019.",Auckland - Upper Harbour,174.698673,-36.751681
Waitara Central School,Taranaki Region,Taranaki/Whanganui/Manawatu,2019,Financial difficulty,Yes,"We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. The school has a working capital deficit of $7,851 and negative equity of $15,970. The school relies on support from the Ministry of Education to meet its obligations as they fall due.",New Plymouth District,174.233298,-39.004424
Waitaria Bay School,Marlborough Region,Nelson/Marlborough/West Coast,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Marlborough District,174.044022,-41.158283
Wanganui City College,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2019,Banking,Yes,We highlighted that the school failed to comply with the Crown Entities Act 2004 by holding funds in a bank account not under the name of the School Board of Trustees. ,Whanganui District,175.046397,-39.931369
Wellsford School,Auckland Region,Auckland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Auckland - Rodney,174.515608,-36.284045
West End School (Palmerston North),Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Palmerston North City,175.59988,-40.369605
Westlake Boys' High School Foundation,Auckland Region,Auckland,2018,Disestablishment,Yes,We drew attention to disclosures in the financial statements about the Board of Trustees using a disestablishment basis of accounting to prepare its financial statements because the Board of Trustees intended to dissolve the Foundation.,Auckland - Devonport-Takapuna,174.749491,-36.777366
Westown School,Taranaki Region,Taranaki/Whanganui/Manawatu,2019,Financial difficulty,Yes,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. It has incurred several deficits over recent years and relies on support from the Ministry of Education to meet its obligations as they fall due. ,New Plymouth District,174.063478,-39.072672
Whangamarino School,Bay of Plenty Region,Bay of Plenty/Waiariki,2017,"Limitation - expenditure
",Yes,"We drew attention to the fact that we were not able to verify about $22,000 of the school's expenditure. Either the documentation was inadequate or the expenditure did not appear to relate to the school.",Rotorua District,176.344225,-38.026681
William Colenso College,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2018,"Replacement of our audit opinion
Disagreement - non consolidation of a controlled entity",Yes,"We disagreed with the Board of Trustees not preparing group financial statements that included its subsidiary, the William Colenso College Charitable Trust Board. This is a departure from generally accepted accounting practice, which requires the Board of Trustees to present consolidated financial statements. We drew attention to disclosures that the 2018 financial statements and the audit report dated 28 May 2019 were replaced because the previous financial statements incorrectly included a breach of borrowing. ",Napier City,176.895837,-39.506065
William Colenso College,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2019,Disagreement - non consolidation of a controlled entity,Yes,"We disagreed with the Board of Trustees not preparing group financial statements that included its subsidiary, the William Colenso College Charitable Trust Board. This is a departure from generally accepted accounting practice, which requires the Board of Trustees to present consolidated financial statements. We drew attention to disclosures outlining the uncetainties over the possible effects of lockdown response to Covid-19 on the school.",Napier City,176.895837,-39.506065
Zayed College for Girls,Auckland Region,Auckland,2019,Borrowing,No,"The school failed to comply with the Education Act 1989. This is because 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 operational activities grant for the year.  ",Auckland - Mangere-Otahuhu,174.792663,-36.978829
Westlake Boys' High School ,Auckland Region,Auckland,2018,Winding up of a related entity,Yes,"During the year, the Westlake Boys' High School Foundation was wound up and the remaining assets ($349,000) transferred to a new trust. The Foundation had been assessed as a public entity so the school prepared group financial statements (which included the transactions and balances of the Foundation). The new trust is not a public entity, so the school will no longer prepare group financial statements.",Auckland - Devonport-Takapuna,174.749491,-36.777366