What was reported 2020

File contents

School,Regional Council,Education Region,Year,Type,Audit report,Description,Territorial Authority,Longitude:long,Latitude:lat
Amuri Area School,Canterbury Region,Canterbury/Chatham Islands,2020,Investments,No ,"The Board held shares in the Amuri Irrigation Company Limited without approval. This is a breach of Section 154 of the Education and Training Act and section 161(1)(a) of the Crown Entities Act. After the balance date, the school received approval to hold the shares.",Hurunui District,172.848257,-42.771117
Kamo High School,Northland Region,Tai Tokerau,2020,Analysis of variance,No ,"The school has not prepared an analysis of variance. This is a breach of Section 87(2) of the Education Act 1989, which requires the school to prepare a statement with an analysis of any variance between the school's performance and the relevant, aims, objectives, directions, priorities, or targets set out in the school charter.",Whangarei District,174.302813,-35.684394
Miller Avenue School,Waikato Region,Waikato,2020,Analysis of variance,Yes ,We highlighted that the Board breached Section 87(2) of the Education Act 1989 by not completing an analysis of variance for the year ended 31 December 2020.,Hauraki District,175.672063,-37.371748
Al Madinah School,Auckland Region,Auckland,2018,Disclaimer,Yes ,"We were unable to form an opinion because of several limitations. First, we were not able to observe the counting of uniforms because we were appointed as auditors of the school on 27 February 2020. Secondly, we could not get enough evidence about credit card payments and whether the related party transactions were reported at arms length. There were limited controls over cash receipts, payments to suppliers, the identification and disclosure of related-party transactions between the Board and the Proprietor, and between staff and family members and other parties. We drew attention to disclosures in the financial statements outlining that the school breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2020. We also drew attention to disclosures outlining the impact of Covid-19 on the school.",Auckland - Mangere-Otahuhu,174.792438,-36.97636
Portland School,Northland Region,Tai Tokerau,2020,Analysis of variance,Yes ,We highlighted that the Board breached Section 87(2) of the Education Act 1989 by not completing an analysis of variance for the year ended 31 December 2020.,Whangarei District,174.326546,-35.798856
Auckland Grammar,Auckland Region,Auckland,2020,Banking arrangements ,No ,"The school does not have specific permission for a foreign currency bank account held with the Bank of New Zealand, resulting in a breach of section 158(6) of the Education and Training Act 2020.",Auckland - Albert-Eden,174.768851,-36.869414
Whanganui City College,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2020,Banking arrangements ,No,The Group has breached section 158 of the Crown Entities Act 2004 by holding funds in a bank account not under the name of the Board.,Whanganui District,175.046397,-39.931369
Forest View High School,Waikato Region,Waikato,2020,Borrowing,No ,"The Board did not comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005. The school did not seek approval from the Minister of Education and Minister of Finance for borrowing which, in aggregate, involves annual repayments of interest and capital in excess of 10% of the Board's operations grant. The extent of the breach has been assessed at $45,810. Total borrowings during the year were from finance leases and painting contracts.",South Waikato District,175.842947,-38.220079
Haeata Community Campus,Canterbury Region,Canterbury/Chatham Islands,2020,Borrowing,No,"The school was in breach of section 155 of the Education and Training Act 2020 and clause 12 of the Crown Entities (Financial Powers) Regulations 2005. The school had unapproved borrowing which, in aggregate, involves annual repayments of interest and capital exceeding 10% of the operations funding.",Christchurch City,172.696693,-43.514761
Hamilton Seventh-Day Adventist School,Waikato Region,Waikato,2020,Borrowing,No ,"Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 permit a Board to borrow within a specified limit (annual repayments of interest and capital must not exceed 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. The extent of the breach was $6,440. ",Waikato District,175.338495,-37.806791
Al Madinah School,Auckland Region,Auckland,2019,Limitation - prior year disclaimer of opinion,Yes ,"Our audit of the comparative information in the financial statements was limited. We issued disclaimers of opinion for the 2017 and 2018 financial statements. This is because we had been unable to get enough audit evidence and documentation relating to credit card payments and related party transactions. There were limited controls over cash receipts, payments, and the identification and disclosure of related party transactions. Our opinion on the current period�s financial statements is qualified because of the possible effects of these matters on the comparability of the current period�s figures and the corresponding figures. 
We drew attention to disclosures in the financial statements outlining that the school breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2020. We also drew attention to disclosures outlining the impact of Covid-19 on the school.",Auckland - Mangere-Otahuhu,174.792438,-36.97636
Arowhenua Maori School ,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 Covid-19 lockdown response on the school. We drew attention to the provision of cyclical maintenance being reversed in the statement of comprehensive revenue and expense because there is significant uncertainty about how the Ministry of Education�s proposed major capital works will affect the school and the property maintenance it is obliged to carry out.,Timaru District,171.270848,-44.255105
Loburn School,Canterbury Region,Canterbury/Chatham Islands,2020,Borrowing,No,"The school was in breach of Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 due to its unapproved borrowings for a period of 10 days post balance date. Schools can borrow, to the extent that repayments of interest and capital in a year do not exceed 10% of its operations grant.",Waimakariri District,172.530073,-43.250122
Mangateretere School,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2020,Borrowing,No,"The school breached limits set by Section 155 of the Education and Training Act 2020 and the conditions specified in Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005, which requires the annual repayments of interest and capital for borrowings to be no more than 10% of the operations grant. Approval to exceed this limit has not been sought from the Ministry of Education.",Hastings District,176.892886,-39.617724
Manutuke School,Gisborne Region,Hawke's Bay/Tairawhiti,2020,Borrowing,No ,The Board has failed to comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial powers) Regulations 2005. The total annual cost to the school of repaying its borrowings was 13.55% of its operations grant. This breaches the borrowing threshold of 10%. To exceed the threshold schools must have the approval of the Minister of Education and the Minister of Finance.,Gisborne District,177.904776,-38.679756
Martinborough School,Wellington Region,Wellington,2020,Borrowing,No,"The Board has failed to comply with section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 that permit a Board to borrow within a specified limit (annual repayments of interest and capital not exceeding 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. The extent of the breach was $6,669. ",South Wairarapa District,175.452717,-41.218711
Geraldine High/Carew Peel Forest Schools,Canterbury Region,Canterbury/Chatham Islands,2020,Split of combined board,Yes ,We drew attention to disclosures outlining the possible effects on the schools as a result of the split of the Combined Board. ,Timaru District,171.248558,-44.091799
Howick Intermediate,Auckland Region,Auckland,2020,"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. ",Auckland - Howick,174.918246,-36.89969
Kadimah School,Auckland Region,Auckland,2020,Financial difficulty,Yes ,"We drew attention to disclosures in the financial statements outlining the serious financial difficulties facing the school, which has incurred several deficits over recent years. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. ",Auckland - Waitemata,174.759746,-36.855598
Oratia School,Auckland Region,Auckland,2020,Borrowing,No ,The Board has failed to comply with section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 that permit a Board to borrow within a specified limit (annual repayments of interest and capital not exceeding 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. ,Auckland - Waitakere Ranges,174.620405,-36.91304
Oteha Valley School,Auckland Region,Auckland,2020,Borrowing,No ,"The Board has failed to comply with section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 that permit a Board to borrow within a specified limit (annual repayments of interest and capital not exceeding 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. During the year the school's bank account went into overdraft, which increased the total cost of borrowings to 16% of the school's operations grant.",Auckland - Upper Harbour,174.716765,-36.716243
Kaitoke School,Auckland Region,Auckland,2020,"Limitation - cyclical maintenance
Financial statements reissued
",Yes ,"Our audit was limited because we were unable to obtain enough appropriate evidence to determine whether the provision for cyclical maintenance was complete. Due to the absence of evidence, it is possible that this provision could be materially misstated. 
We drew attention to disclosures that the financial statements have been amended and reissued because of the incorrect treatment of certain grants received from the Ministry of Education. This audit report replaces the audit report that was issued on 31 May 2021.",Auckland - Great Barrier,175.472761,-36.256771
Palmerston North Girls' High School,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2020,Borrowing,No ,"The Board has failed to comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 that permit a Board to borrow within a specified limit (annual repayments of interest and capital must not exceed 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. The school breached the threshold temporarily on 30 June 2020 by $218,652. This was due to the timing of a maturing term deposit and the July operational grant instalment.",Palmerston North City,175.619197,-40.367122
Kea Street Specialist School,Bay of Plenty Region,Bay of Plenty/Waiariki,2019,Borrowing,Yes ,"We highlighted that the school failed to comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005. This is because the school did not get permission from the Minister of Education and Minister of Finance before it borrowed money, where the amount to be repaid, in total, was more than 10% of the school's operations grant for the year. We also highlighted that the Board breached the law by failing to submit its financial statements to the Ministry of Education by 31 May 2020 as a result of Covid-19 restrictions.",Rotorua District,176.223575,-38.116624
Monte Cecilia School (Mount Roskill),Auckland Region,Auckland,2020,Borrowing,No ,Section 155 of the Education and Training Act 2020 and Regulation 12 of Crown Entities (Financial Powers) Regulations 2005 allows a school to only enter into external borrowings where annual repayments do not exceed 10% of the school�s operations grant. The repayment of borrowings  in the current year amounted to 12% of the operations grant and therefore requires Ministerial approval. The school has not obtained the necessary approval.  ,Auckland - Puketapapa,174.745712,-36.927969
Mount Somers Springburn School,Canterbury Region,Canterbury/Chatham Islands,2020,Borrowing,No,"The school was in breach of section 155 of the Education and Training Act 2020 and Regulation 12 of Crown Entities (Financial Powers) Regulations 2005. The school had unapproved borrowings which, in aggregate, involves annual repayments of interest and capital exceeding 10% of the operations funding for the year ended 31 December 2020.",Ashburton District,171.402382,-43.704789
Te Kura o Omanaia,Northland Region,Tai Tokerau,2020,Borrowing,No ,"The Board has failed to comply with section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 that permit a Board to borrow within a specified limit (annual repayments of interest and capital not exceeding 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. The extent of the breach was $7,918.",Far North District,173.524334,-35.456578
Shelly Park School,Auckland Region,Auckland,2020,Borrowing,No ,Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 permit a Board to borrow within a specified limit (annual repayments of interest and capital must not exceed 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. The school has breached this limit without Ministerial approval.,Auckland - Howick,174.944935,-36.908181
Tangimoana School,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2020,Borrowing,Yes ,"We highlighted that the school failed to comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005. The school failed to get permission from the Minister of Education and Minister of Finance before it borrowed money, where the amount to be repaid, in the year, was more than 10% of the school's operational activities grant for the year. ",Manawatu District,175.2492,-40.296121
Te Aroha College,Waikato Region,Waikato,2020,Borrowing,No,"The Board did not comply with Section 155 of the Education and Training Act 2020 in that the borrowing limit was exceeded by $6,043. Regulation 12 of Crown Entities (Financial Powers) Regulations 2005 allows a school to only enter into external borrowings where the annual repayments (interest and capital) do not exceed 10% of the school�s operations grant.",Matamata-Piako District,175.693304,-37.541904
Te Mahoe School,Bay of Plenty Region,Bay of Plenty/Waiariki,2020,Borrowing,No ,"The Board has failed to comply with section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 that permit a Board to borrow within a specified limit (annual repayment of interest and capital must not exceed 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. The extent of the breach was $3,625.",Whakatane District,176.816074,-38.108728
Wakaaranga School,Auckland Region,Auckland,2020,Borrowing,No ,Section 155 of the Education and Training Act 2020 and Regulation 12 of Crown Entities (Financial Powers) Regulations 2005 allow a school to only enter into external borrowings where the annual repayments (interest and capital) do not exceed 10% of the school�s operations grant. The repayment of borrowings  in the current year amounted to 16% of the operations grant and therefore requires Ministerial approval. The school has not obtained the necessary approval.  ,Auckland - Howick,174.894052,-36.89709
Berkley Normal Middle School,Waikato Region,Waikato,2020,Borrowing ,No ,"The Board  did not comply with Section 155 of the Education and Training Act 2020 in that the borrowing limit was exceeded by $80,660. Regulation 12 of Crown Entities (Financial Powers) Regulations 2005 allows a school to only enter into external borrowings where the annual repayments (interest and capital) do not exceed 10% of the school�s operations grant.",Hamilton City,175.327495,-37.802516
Blockhouse Bay Intermediate,Auckland Region,Auckland,2020,Conflict of interest ,No ,"The Board chair is the director and shareholder of Resolute 2012 Limited. During 2019, the school contracted with Resolute 2012 Limited to construct a deck area. The original value of the contract over a two-year period was $92,569. An additional $24,569 was spent on the project post year-end. Under Schedule 23, Section 10 of the Education and Training Act 2020, members of the Board are disqualified if the total payments made to them by, or on behalf of, the Board exceed $25,000 in any year without the approval of the Secretary for Education. No approval was given.",Auckland - Whau,174.694022,-36.918925
Buckland School,Auckland Region,Auckland,2019,Conflict of interest ,No,"During the year the school made payments totalling $77,569 to Goldsack Properties Ltd, a company owned by the Board Chairperson, for a re-roofing project. Under Schedule 23, Section 10 of the Education and Training Act 2020, members of the Board are disqualified if the total payments made to them by, or on behalf of, the Board exceed $25,000 in any year without the approval of the Secretary for Education. ",Auckland - Franklin,174.926351,-37.228336
Horizon School,Auckland Region,Auckland,2020,Conflict of interest ,Yes ,"We highlighted that the Board breached Schedule 23, Section 10 of the Education and Training Act 2020 by failing to obtain approval from the Ministry of Education for payments to a Board member in excess of $25,000 for the year ended 31 December 2020.",Auckland - Rodney,174.731165,-36.427977
Waerenga-O-Kuri School,Gisborne Region,Hawke's Bay/Tairawhiti,2020,Conflict of interest ,Yes ,"We drew attention to disclosures outlining that the school breached Schedule 23, Section 9  of the Education and Training Act 2020 by having more than one permanent staff member on the Board.",Gisborne District,177.771687,-38.687971
Waitakere School,Auckland Region,Auckland,2020,Conflict of interest ,No ,"The Board has not complied with Schedule 23, Section 10 of the Education and Training Act 2020, as the Board has entered into a contract with a Board member that is greater than $25,000 without obtaining prior approval from the Secretary for Education. The Parent representative of the Board is a director and shareholder of Galaxie Contractors Limited. During the year, the school paid $26,144 to carry out four maintenance works at the school. These transactions have resulted in non-compliance of the Education and Training Act 2020.",Auckland - Waitakere Ranges,174.539563,-36.85194
Waituna West School,Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2020,Conflict of interest ,No ,"As well as the staff representative on the Board, it has an additional permanent staff member appointed to the Board. This is a breach of Section 9 of Schedule 23 of the Education and Training Act 2020, which states that permanent staff members are not eligible to be board members unless they are the staff representative.",Manawatu District,175.642707,-40.041349
Jean Batten School,Auckland Region,Auckland,2019,Borrowing,No,Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 permit a Board to borrow within a specified limit (annual repayment of interest and capital must not exceed 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. The Board has exceeded this limit in the year.,Auckland - Mangere-Otahuhu,174.814316,-36.973939
Our Lady Of Lourdes School (P.North),Manawatu-Wanganui Region,Taranaki/Whanganui/Manawatu,2020,Borrowing,Yes ,"We highlighted that the school failed to comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005. This is because the school did not get permission from the Minister of Education and Minister of Finance before it borrowed money, which, in aggregate, involves annual repayments of more than 10% of the school's operations grant for the year.",Palmerston North City,175.595603,-40.362046
William Colenso College,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2020,Disagreement - non consolidation of a controlled entity,Yes ,"We disagreed with the Board 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 to present consolidated financial statements. ",Napier City,176.895837,-39.506065
Makarika School,Gisborne Region,Hawke's Bay/Tairawhiti,2019,Limitation - locally raised funds and expenditure,Yes ,Our audit was limited because we could not get enough assurance about receipts of fundraising revenue. The Board had limited controls over that revenue. We also could not verify expenditure transactions because there was no supporting documentation. We could not determine whether certain debtor balances are recoverable because there were long outstanding balances. We drew attention to disclosures outlining the uncertainties over the possible effects of the Covid-19 lockdown response on the school.,Gisborne District,178.226095,-37.951557
Te Kura o Pakipaki,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2017,Disclaimer,Yes ,"We were unable to form an opinion because we could not get enough audit evidence about locally raised funds revenue and expenditure, and the corresponding accounts receivable, GST receivable, and accounts payable. 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 identified a vehicle in the school's asset register that was not registered in the name of the school. 
We also drew attention to disclosures outlining several matters. First, the school had breached the law by failing to keep appropriate accounting records to allow the financial statements to be readily and properly audited, and to submit financial statements for audit by 31 March 2018, and the audited financial statements to the Ministry of Education by 31 May 2018.  Secondly, we drew attention to disclosures outlining the uncertainties over the possible effects of the Covid-19 lockdown response on the school.",Hastings District,176.787193,-39.687956
Makarika School,Gisborne Region,Hawke's Bay/Tairawhiti,2018,Limitation - locally raised funds and expenditure,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 those revenues. We also could not verify some expenditure transactions  because there was no supporting documentation. 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 2019.,Gisborne District,178.226095,-37.951557
Nelson College,Nelson Region,Nelson/Marlborough/West Coast,2020,"Limitation - Cyclical maintenance 
Borrowing
Financial difficulty
Deadline",Yes ,"Our audit was limited because we were unable to obtain enough appropriate evidence to determine whether the provision for cyclical maintenance was complete. Because of the absence of evidence, it is possible that this provision could be materially misstated. We highlighted that the school breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2021. We also highlighted that the school breached the law by failing to ensure that its annual cost of borrowings (interest and principal) did not exceed 10% of the operations grant. We drew attention to the serious financial difficulties that the school is experiencing. ",Nelson City,173.275569,-41.285573
Aranga School,Northland Region,Tai Tokerau,2020,"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. Because of the absence of evidence, it is possible that this provision could be materially misstated. ",Kaipara District,173.613785,-35.738759
Te Kura o Pakipaki,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2015,"Disclaimer
Financial difficulty",Yes ,"We were unable to form an opinion because we could not get enough audit evidence about locally raised funds revenue and expenditure, and the corresponding accounts receivable, GST receivable, and accounts payable. 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 identified a vehicle in the school's asset register that was not registered in the name of the school. 
We drew attention to disclosures outlining several matters. First, the school had breached the law by failing to keep appropriate accounting records to allow the financial statements to be readily and properly audited, and to submit financial statements for audit by 31 March 2016, and the audited financial statements to the Ministry of Education by 31 May 2016. Secondly, the school is experiencing serious financial difficulties. The Ministry of Education provided the school with a letter of support which confirms the Ministry will provide resources so the school can meet its obligations as they fall due. Finally, we drew attention to disclosures outlining the uncertainties over the possible effects of the Covid-19 lockdown response on the school.",Hastings District,176.787193,-39.687956
Manurewa West School,Auckland Region,Auckland,2018,Principal's concurrence,Yes ,"We drew attention to disclosures outlining that the Board did not obtain concurrence from the Ministry of Education for various well-being payments, revitalisation and refreshment grants paid to the Principal as required by Circular 2013/27, Principal Concurrence. We highlighted that the Board breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2019.",Auckland - Manurewa,174.886906,-37.024393
Pukehamoamoa School,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2020,Borrowing,Yes ,We drew attention to the fact that the Board did not comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 by breaching the borrowings threshold. Board's may only borrow to the extent that the annual repayment of interest and capital must not exceed 10% of the Board's operations grant.,Hastings District,176.682763,-39.547143
Albany Junior High School,Auckland Region,Auckland,2020,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. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. ,Auckland - Upper Harbour,174.692581,-36.749098
Burnside Primary School,Canterbury Region,Canterbury/Chatham Islands,2020,Financial difficulty,Yes ,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. The school has incurred an operating deficit for the current year.  The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. ,Christchurch City,172.581782,-43.512738
Rotorua Boys High School,Bay of Plenty Region,Bay of Plenty/Waiariki,2020,Borrowing,Yes ,"We highlighted that the school failed to comply with section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005. This is because it failed to get permission from the Minister of Education and Minister of Finance before it borrowed money, where the repayments in the year (interest and capital) were more than 10% of the school's operations grant for the year. ",Rotorua District,176.237477,-38.13727
Mercury Bay Area School,Waikato Region,Waikato,2020,Financial difficulty,Yes ,We highlighted that the school is experiencing serious financial difficulties because the school has incurred a deficit in the current year. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. ,Thames-Coromandel District,175.698102,-36.841247
Ngakonui Valley School,Manawatu-Wanganui Region,Waikato,2020,Financial difficulty,Yes ,"We drew attention to disclosures in the financial statements outlining the serious financial difficulties facing the school, which has incurred several deficits over recent years. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. ",Ruapehu District,175.315069,-38.822018
Ravensbourne School,Otago Region,Otago/Southland,2020,Financial difficulty,Yes ,"We highlighted that the school is experiencing serious financial difficulties because the school has incurred a deficit in the current year. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. 

The school's financial statements also referred to a breach of legislation. The Board has failed to comply with section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2005 that permit a Board to borrow within a specified limit (annual repayments of interest and capital not exceeding 10% of the Board's operations grant). Boards need Ministerial approval to exceed this limit. ",Dunedin City,170.555576,-45.864944
Miller Avenue School,Waikato Region,Waikato,2019,Analysis of variance,Yes ,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 school breached Section 87(2) of the Education Act 1989 by not completing an analysis of variance for the year ended 31 December 2019.,Hauraki District,175.672063,-37.371748
Saint Albans Catholic School (Christchurch),Canterbury Region,Canterbury/Chatham Islands,2020,"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.",Christchurch City,172.629095,-43.507131
Saint Joseph's School (Grey Lynn),Auckland Region,Auckland,2020,Borrowing,No ,Section 155 of the Education and Training Act 2020 and Regulation 12 of Crown Entities (Financial Powers) Regulations 2005 allows a school to only enter into external borrowings to the extent that annual repayments do not exceed 10% of the school�s operations grant. The repayment of borrowings  in the current year amounted to 10.06% of the operations grant and therefore requires Ministerial approval. The school has not obtained the necessary approval.  ,Auckland - Waitemata,174.739932,-36.867102
Taumarunui High School,Manawatu-Wanganui Region,Waikato,2020,Financial difficulty,Yes ,We drew attention to disclosures outlining that the school is experiencing serious financial difficulties. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. ,Ruapehu District,175.248127,-38.863298
Ngata Memorial College,Gisborne Region,Hawke's Bay/Tairawhiti,2019,"Limitation - cyclical maintenance
",Yes ,Our audit was limited because we were unable to obtain enough evidence to support the value of the provision for cyclical maintenance that had been recognised in the financial statements. We drew attention to disclosures outlining the uncertainties over the possible effects of the lockdown response to Covid-19 on the school. ,Gisborne District,178.324251,-37.893015
Opihi College,Canterbury Region,Canterbury/Chatham Islands,2019,Limitation - locally raised funds,Yes ,"Our audit was limited because we could not get enough assurance about fundraising revenue, other revenue, and donations because the Board had limited controls over those revenues. We drew attention to disclosures outlining the uncertainties over the possible effects of the lockdown response to Covid-19 on the school.",Timaru District,171.293655,-44.23971
Cambridge East School,Waikato Region,Waikato,2020,"Financial difficulty
Borrowing",Yes ,"We drew attention to disclosures in the financial statements outlining the serious financial difficulties facing the school which has incurred several deficits over recent years. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. 

The financial statements also referred to a breach of legislation. The Board did not comply with Section 155 of the Education and Training Act 2020 and Regulation 12 of the Crown Entities (Financial Powers) Regulations 2002. The school has not sought the Minister of Education�s approval for borrowing, which, in aggregate, involves annual repayments of interest and capital in excess of 10% of the Board's operations grant. The extent of the breach has been assessed at $1,159.  ",Waipa District,175.471247,-37.884048
Papatoetoe North School,Auckland Region,Auckland,2020,Gifts and farewells,Yes ,"We highlighted that the Board gave a number of hardware items costing $4,310 and a farewell event costing $8,695 to the Principal as a leaving gift. The Board also gave farewell gifts of $1,000 each to two staff members and spent $2,200 on a function for a former teacher. While they approved by the Board, we consider the amounts for gifts and events of this nature to be high. In our view, spending on farewell gifts and retirement functions should be moderate and conservative, and appropriate to the occasion.",Auckland - Otara-Papatoetoe,174.835289,-36.971049
Blaketown School,West Coast Region,Nelson/Marlborough/West Coast,2020,"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. ",Grey District,171.192977,-42.452586
Cobden School,West Coast Region,Nelson/Marlborough/West Coast,2020,"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. ",Grey District,171.211019,-42.440339
Emmanuel Christian School,Canterbury Region,Canterbury/Chatham Islands,2020,"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. ",Christchurch City,172.588279,-43.478668
Granity School,West Coast Region,Nelson/Marlborough/West Coast,2020,"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. ",Buller District,171.85248,-41.630018
Greymouth Main School,West Coast Region,Nelson/Marlborough/West Coast,2020,"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. ",Grey District,171.197272,-42.466692
Saint Joseph's School (Grey Lynn),Auckland Region,Auckland,2020,Financial difficulty,Yes ,"We drew attention to disclosures in the financial statements outlining the serious financial difficulties facing the school, which has incurred several deficits over recent years. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. ",Auckland - Waitemata,174.739932,-36.867102
Saint Joseph's School (Grey Lynn),Auckland Region,Auckland,2019,Financial difficulty,Yes ,"We drew attention to disclosures in the financial statements outlining the serious financial difficulties facing the school, which has incurred several deficits over recent years. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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.  
We also drew attention to disclosures outlining uncertainties over the possible effects of the Covid-19 lockdown on the school.",Auckland - Waitemata,174.739932,-36.867102
Lynmore Primary School,Bay of Plenty Region,Bay of Plenty/Waiariki,2020,"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. ",Rotorua District,176.284337,-38.144565
Ngata Memorial College,Gisborne Region,Hawke's Bay/Tairawhiti,2020,"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. ",Gisborne District,178.324251,-37.893015
Okiwi School,Auckland Region,Auckland,2020,"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. ",Auckland - Great Barrier,175.394392,-36.154905
Saint Leonard's School (Dunedin),Otago Region,Otago/Southland,2020,Borrowing,No ,Section 155 of the Education and Training Act 2020 and Regulation 12 of Crown Entities (Financial Powers) Regulations 2005 allows a school to only enter into external borrowings where the annual repayment of capital and interest does not exceed 10% of the school�s operations grant. The school has not obtained the necessary approval for borrowings in excess of 10% of its operations grant.  ,Dunedin City,170.578318,-45.846739
Saint Mary's School (Blenheim),Marlborough Region,Nelson/Marlborough/West Coast,2020,"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. The Board did not have an up-to-date 10-year property plan.  ,Marlborough District,173.952782,-41.517618
Springston School,Canterbury Region,Canterbury/Chatham Islands,2020,"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. ",Selwyn District,172.425734,-43.644586
St Peter's College Hostel Charitable Trust Group,Southland Region,Otago/Southland,2019,Limitation - locally raised funds and statement of service performance,Yes ,Our audit was limited because we could not get enough assurance about receipts of hostel canteen income. The board had limited controls over that revenue. We also could not verify the accuracy of numerical inputs and outputs in the statement of service performance because there were insufficient supporting documentation. We drew attention to disclosures outlining the impact of Covid-19 on the Group. ,Gore District,168.924031,-46.107165
St Peter's College Hostel Charitable Trust Group,Southland Region,Otago/Southland,2018,Limitation - locally raised funds and statement of service performance,Yes ,Our audit was limited because we could not get enough assurance about receipts of hostel canteen  income. The Board had limited controls over that revenue. We also could not verify the accuracy of numerical inputs and outputs in the statement of service performance because there were insufficient supporting documentation. We drew attention to disclosures outlining the impact of Covid-19 on the Group.,Gore District,168.924031,-46.107165
Waiau School,Canterbury Region,Canterbury/Chatham Islands,2020,"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. ",Hurunui District,173.04201,-42.653683
Waitaria Bay School,Marlborough Region,Nelson/Marlborough/West Coast,2020,"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. ",Marlborough District,174.044022,-41.158283
Westbrook School,Bay of Plenty Region,Bay of Plenty/Waiariki,2020,"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. ",Rotorua District,176.218749,-38.150636
Linkwater School,Marlborough Region,Nelson/Marlborough/West Coast,2020,Limitation - locally raised funds,Yes ,Our audit was limited because we could not get enough assurance about fundraising revenue because the Board had limited controls over those revenues. ,Marlborough District,173.87947,-41.289162
St Peter's College Hostel Limited,Southland Region,Otago/Southland,2019,Limitation - locally raised funds and statement of service performance,Yes ,Our audit was limited because we could not get enough assurance about receipts of hostel canteen income. The Board had limited controls over that revenue. We also could not verify the accuracy of numerical inputs and outputs in the statement of service performance because there were insufficient supporting documentation. We drew attention to disclosures outlining the impact of Covid-19 on the company.,Gore District,168.924031,-46.107165
Tinui School,Wellington Region,Wellington,2020,Limitation - prior year locally raised funds,Yes ,"Our audit of the comparative information included in the current financial statements was limited because we previously could not get enough assurance about, and the Board had limited controls over, fundraising revenue for the year ended 31 December 2019.",Masterton District,176.072881,-40.877917
Piopio College,Waikato Region,Waikato,2019,"Payroll advances
Non-disclosure overseas travel",Yes ,"We drew attention to disclosures outlining four matters regarding the uncertainties over the possible effects of the Covid-19 lockdown response on the school, a breach of legislation due to a failure to submit its financial statements to the Ministry of Education by 31 May 2020, a breach of legislation relating to payroll advances (Section 154 of the Education and Training Act 2020), and the non-disclosure of information for an overseas trip. ",Waitomo District,175.014155,-38.472653
Renew School,Northland Region,Tai Tokerau,2019,Disagreement - cyclical maintenance,Yes ,"We disagreed with the Board not having a provision for cyclical maintenance. This is a departure from the relevant financial reporting standard, which requires that a provision be recorded where there is a present obligation that will be required to be settled and the obligation can be reliably estimated. We drew attention to disclosures outlining the uncertainties over the possible effects of lockdown response to Covid-19 on the school.",Whangarei District,174.316496,-35.730346
Sacred Heart College (Auckland),Auckland Region,Auckland,2018,"Conflicts
Hospitality
Missed statutory deadlines",Yes ,"We drew attention to several disclosures in the financial statements. First, the close relationships between the school and its related organisations, which are not public entities, all which have trustees in common, which might give rise to conflicts of interest. Secondly, we highlighted the inappropriate use of public money for fundraising and hospitality without a clear benefit to the school. The school incurred costs so the Sacred Heart Foundation, which is a private entity, could maintain relationships with alumni and raise revenue from them. There was no clear expectation that the school would receive any benefits from this spending. Thirdly, we drew attention to disclosures about the impact of Covid-19 on the school. 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 2019.",Auckland - Orakei,174.872413,-36.868894
St Peter's College Hostel Limited,Southland Region,Otago/Southland,2018,Limitation - locally raised funds and statement of service performance,Yes ,Our audit was limited because we could not get enough assurance about receipts of hostel canteen income. The Board had limited controls over that revenue. We also could not verify the accuracy of numerical inputs and outputs in the statement of service performance because there were insufficient supporting documentation. We drew attention to disclosures outlining the impact of Covid-19 on the company.,Gore District,168.924031,-46.107165
St Peter's College Foundation,Southland Region,Otago/Southland,2019,"Limitation - locally raised funds
Disestablishment",Yes ,Our audit was limited because we could not get enough assurance about receipts of cash. The Board had limited controls over that revenue. We drew attention to disclosures outlining that the Board appropriately used a disestablishment basis when preparing the financial statements because the Foundation was to be wound up.,Gore District,168.924031,-46.107165
St Peter's College Foundation,Southland Region,Otago/Southland,2018,"Limitation - locally raised funds
Disestablishment",Yes ,Our audit was limited because we could not get enough assurance about receipts of cash. The Board had limited controls over that revenue. We drew attention to disclosures outlining that the Board appropriately used a disestablishment basis when preparing the financial statements because the Foundation was to be wound up.,Gore District,168.924031,-46.107165
Tauhara Primary School,Waikato Region,Bay of Plenty/Waiariki,2020,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. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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
Te Kura Kaupapa Maori o Kaikohe,Northland Region,Tai Tokerau,2020,Payroll,No ,"The Board has failed to comply with section 578 of the Education and Training Act 2020 that requires boards, unless authorised by the Secretary to do otherwise, to use the education payroll service for the payment of salaries and wages of all employees  in the education service.",Far North District,173.803359,-35.399996
Te Kura Kaupapa Maori o Mangere,Auckland Region,Auckland,2019,"Loans to staff
",No,The Board did not comply with Section 154 of the Education and Training Act 2020 in that the Board acquired securities (advances to employees and parents) not authorised by that section without the authority of the Minister of Finance and Minister of Education.,Auckland - Mangere-Otahuhu,174.79608,-36.96407
Te Kura Kaupapa Maori o Otepou,Bay of Plenty Region,Bay of Plenty/Waiariki,2020,"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. We highlighted that the school breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2021. ",Tauranga City,176.241569,-37.718298
Taumarunui High School,Manawatu-Wanganui Region,Waikato,2019,Financial difficulty,Yes ,"We drew attention to disclosures referring to the school's working capital deficit of $459,074. The school's financial statements have been prepared on a going concern basis which is dependent on the continuing support of the Ministry of Education. The Ministry of Education have confirmed they will continue to provide the school with resources so that it might meet its obligations as they fall due.",Ruapehu District,175.248127,-38.863298
Te Kura Kaupapa Maori o Te Kura Kokiri,Bay of Plenty Region,Bay of Plenty/Waiariki,2016,"Limitation - prior year expenditure
Public interest",Yes ,"Our audit of the comparative information in the financial statements was limited. In the previous year we had been unable to get enough assurance about the completeness of the expenditure under the direct control of the Board. However, for the current year, we could get enough assurance that the expenditure under the direct control of the Board were not materially misstated. 
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 school breached the law by failing to submit the audited financial statements to the Ministry of Education by 31 May 2017. We highlighted that we could not verify that the bus fuel expenditure of $33,064 was incurred for the benefit of the school.",Tauranga City,176.283679,-37.723435
Te Kura Kaupapa o Te Puaha o Waikato School,Waikato Region,Waikato,2019,"Limitation - locally raised funds
Financial difficulty",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 those revenues. 
We drew attention to disclosures about the school's serious financial difficulties. It incurred a deficit in the current year. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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. 
We drew attention to disclosures outlining the uncertainties over the possible effects of the lockdown response to Covid-19 on the school.",Waikato District,174.724639,-37.392886
Te Kura Maori o Nga Tapuwae,Auckland Region,Auckland,2017,Travel,Yes ,We drew attention to the schools disclosures outlining the expenditure incurred to attend the World Indigenous Peoples Conference on Education in Toronto.,Auckland - Mangere-Otahuhu,174.81709,-36.965266
Te Kura o Pakipaki,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2018,Disclaimer,Yes ,"We were unable to form an opinion because we could not get enough audit evidence about locally raised funds revenue and expenditure, and the corresponding accounts receivable, GST receivable, and accounts payable. 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 identified a vehicle in the school's asset register that was not registered in the name of the school. 
We drew attention to a number of disclosures outlining several matters. First, the school had breached the law by failing to keep appropriate accounting records to allow the financial statements to be readily and properly audited, and to submit financial statements for audit by 31 March 2019, and the audited financial statements to the Ministry of Education by 31 May 2019. Secondly, we drew attention to the school's disclosures about the possible effects of Covid-19.",Hastings District,176.787193,-39.687956
Te Kura o Pakipaki,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2016,"Disclaimer
Financial difficulty",Yes ,"We were unable to form an opinion because we could not get enough audit evidence about locally raised funds revenue and expenditure, and the corresponding accounts receivable, GST receivable, and accounts payable. 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 identified a vehicle in the school's asset register that was not registered in the name of the school. 
We drew attention to a number of disclosures outlining several matters. First, the school had breached the law by failing to keep appropriate accounting records to allow the financial statements to be readily and properly audited, and to submit financial statements for audit by 31 March 2017, and the audited financial statements to the Ministry of Education by 31 May 2017. Secondly, the school is experiencing serious financial difficulties. The Ministry of Education provided the school with a letter of support confirming it would provide the school with resources so it could meet its obligations as they fall due. Finally, we drew attention to the school's disclosures about the possible effects of Covid-19.",Hastings District,176.787193,-39.687956
Te Kura o Pakipaki,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2019,Limitation - prior year disclaimer of opinion,Yes ,"Our audit was limited in respect of the comparative information included in the financial statements because in the year ending 31 December 2018, we were unable get enough assurance about locally raised funds and expenditure, and the corresponding accounts receivable, GST receivable, and accounts payable, and adequate documentation for some transactions. This is because the school did not have adequate controls over cash receipting and expenditure from a bank account administered by the school. We drew attention to the school's disclosures about the possible effects of Covid-19.",Hastings District,176.787193,-39.687956
Te Kura o Hata Maria (Pawarenga),Northland Region,Tai Tokerau,2020,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 28 April 2020.,Far North District,173.289595,-35.337097
Te Waha o Rerekohu Combined Schools Board,Gisborne Region,Hawke's Bay/Tairawhiti,2020,"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. ",Gisborne District,178.365549,-37.633719
Wakanui School,Canterbury Region,Canterbury/Chatham Islands,2019,Limitation - prior year cyclical maintenance provision,Yes ,"Our audit on the corresponding figures on the provision of cyclical maintenance was limited because we were unable to obtain enough appropriate evidence to determine whether the provision for cyclical maintenance for the year ended 31 December 2018 was complete. Due to the absence of evidence, it is possible that this provision could be materially misstated. The property plan has been updated during the 2019 financial year. We drew attention to disclosures outlining the uncertainties over the possible effects of the lockdown response to Covid-19 on the school. ",Ashburton District,171.822857,-43.973865
Westbrook School,Bay of Plenty Region,Bay of Plenty/Waiariki,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. ",Rotorua District,176.218749,-38.150636
Parkvale School,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2020,Purchase of land ,No ,"Under Section 160 of the Education and Training Act 2020, the Board cannot acquire an interest in land, or any licence to occupy any land or premises, without the consent of the Minister. The Board has entered into a lease for land adjoining the school. There has been no monetary or product exchange between both parties under this agreement which runs for three years ending on 31 December 2021. As this lease is considered to be included in the scope of section 160, the Board have therefore breached this section.",Hastings District,176.860432,-39.652152
Te Waha o Rerekohu Combined Schools Board,Gisborne Region,Hawke's Bay/Tairawhiti,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. ",Gisborne District,178.365549,-37.633719
The Taumarunui High School Community Trust,Manawatu-Wanganui Region,Waikato,2020,Limitation - locally raised funds,Yes ,Our audit was limited because we could not get enough assurance about revenues that the Board had limited controls over. ,Ruapehu District,175.248127,-38.863298
Manurewa West School,Auckland Region,Auckland,2017,Travel and Principal's concurrence,Yes ,"We highlighted three matters. First, the Board did not obtain concurrence from the Ministry of Education for various well being payments, revitalisation and refreshment grants paid to the Principal as required by Circular 2013/27, Principal Concurrence. Second, the Board paid for the Principal and his spouse's trip to Singapore to attend the World Education Leadership conference.  Subsequently, the Principal repaid his spouse's travel costs and his daily incidental allowances to the school. Third, the school breached the law by failing to submit its audited financial statements to the Ministry of Education by 31 May 2018.",Auckland - Manurewa,174.886906,-37.024393
Westminster Christian School,Auckland Region,Auckland,2019,Financial difficulty,Yes ,"We drew attention to disclosures in the financial statements outlining the serious financial difficulties facing the school, which has incurred several deficits over recent years. The school's financial statements are prepared on a going concern basis. The going concern assumption is dependent on the continuing support from the Ministry of Education. 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.  
We also drew attention to disclosures outlining uncertainties over the possible effects of the lockdown response to Covid-19 on the school.

The school's financial statements also referred to a breach of legislation. Section 155 of the Education and Training Act 2020 and clause 12 of the Crown Entities (Financial Powers) Regulations 2005 permit a Board to borrow within a specified limit. Boards need Ministerial approval to exceed this limit. During the year repayments of loans exceeded this limit. These transactions had not received Ministerial approval.",Auckland - Upper Harbour,174.710163,-36.76112
Pongakawa School,Bay of Plenty Region,Bay of Plenty/Waiariki,2020,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, given the Ministry of Education's weathertightness project in the School.",Western Bay of Plenty District,176.47693,-37.837505
Tauhara College,Waikato Region,Bay of Plenty/Waiariki,2020,Uncertainty about cyclical maintenance,Yes ,We drew attention to the provision of cyclical maintenance being reversed in the statement of comprehensive revenue and expense because there is significant uncertainty about how the Ministry of Education�s refurbishment and redevelopment project will affect the school and the property maintenance it is obliged to carry out.,Taupo District,176.104929,-38.697481
Te Kura o Matapihi,Bay of Plenty Region,Bay of Plenty/Waiariki,2020,Uncertainty about cyclical maintenance,Yes ,We drew attention to the provision of cyclical maintenance being reversed in the statement of comprehensive revenue and expense because there is significant uncertainty about how the Ministry of Education�s refurbishment and redevelopment project will affect the school and the property maintenance it is obliged to carry out.,Tauranga City,176.194451,-37.697147
Tongariro School,Waikato Region,Bay of Plenty/Waiariki,2020,Uncertainty about cyclical maintenance,Yes ,We drew attention to the provision of cyclical maintenance being reversed in the statement of comprehensive revenue and expense because there is significant uncertainty about how the Ministry of Education�s refurbishment and redevelopment project will affect the school and the property maintenance it is obliged to carry out.,Taupo District,175.815059,-38.98579
Lindisfarne College,Hawke's Bay Region,Hawke's Bay/Tairawhiti,2020,Wage subsidy,Yes ,"We drew attention to disclosures outlining that the school received $123,703 under the Covid-19 wage subsidy scheme. The school did not meet the Ministry of Social Development's eligibility criteria as it did not experience a minimum decline of 30% in total revenue in 2020 when compared with the relevant month in 2019.  State sector organisation (including schools) were generally not eligible to receive the wage subsidy unless they asked their monitoring agency (the Ministry of Education) for an exception. To date we have not seen any evidence that the school applied for and received an exception.",Hastings District,176.836815,-39.625798
Ponsonby Primary School,Auckland Region,Auckland,2020,Wage subsidy,Yes ,"We drew attention to disclosures outlining that the school received $49,207 under the Covid-19 wage subsidy scheme because it was unable to hold its Taste of Ponsonby event during the Covid-19 Alert Level 4 lockdown. The school did not meet the Ministry of Social Development's eligibility criteria as it did not experience a 30% decline in total revenue in May 2020 when compared to May 2019. The school with the Ministry of Education did not apply for and received an exception to become eligible to apply for the wage subsidy.",Auckland - Waitemata,174.738996,-36.842089