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8/31/2015
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957
Te Ranga School
2014
Annual Report
and
Financial Statements
School Address
1492 Te Matai Road, RD8
Te Puke, New Zealand
School Phone
(07) 573-8032
School Fax
(07) 573-6932
School Number
2019
-1-
958
Table of Contents
Statement of Responsibility
Page 3
Statement of Comprehensive Income
Page 4
Statement of Changes in Equity
Page 5
Statement of Financial Position
Page 6
Notestothe Financial Statements
Page 7
Members of the Board of Trustees
Page 17
Analysis of Variance Report
Page 18
National Standards
Page 19
Audit Report
Page 23
-2-
959
Te Ranga School
Statement of Comprehensive Income
For the Year Ended 31 December 2014
Notes *. Actual
2014 4.
*]
2014
2013
Budget
Actual
4%
Income
Government Grants
1
747,473
642,780
731,284
Locally Raised Funds
2
107,323
91,900
63,022
Investment Income
3
1,022
Total Income
i=P.
855,818
1,264
734,680
795,570
Expenditure
Locally Raised Funds
2
30,736
6,468
22,387
Learning Resources
4
493,647
448,800
517,534
Administration
5
68,719
61,185
59,853
Property
6
199,961
203,350
186,434
41,346
30,000
37,438
834,409
749,803
823,647
Depreciation
Total Expenses
Net Surplus/(Deficit)
21,409
(15,123)
(28,076)
21,409
(15,123)
(28,076)
Other comprehensive income
Total Comprehensive Income
4>:'.5 5*,4,·i:r.A L'>.1
/449.1/42+Jiftid),
The above Statement of Comprehensive Income should be read in conjunction with the accompanying notes.
-4-
960
Te Ranga School
Statement of Changes in Equity
8}147
* 2014 *4
/ Actual 1
2014
2013
Budget
Actual
t.f{}
Equity at the start of the year
188,614
Total comprehensive income
21,409 1
188,614
(15,123)
216,690
(28,076)
·A.
Ministry Capital Contribution for Equipment
Equity at the end of the year
210,023
173,491
The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.
-5-
188,614
961
Te Ranga School
Statement of Financial Position
As at 31 December 2014
2014 1{4
Notes
Actual d
Total Equity
210,023
2014
2013
Budget
Actual
173,491
188,614
Represented by:
=-4.*.
'frs{
Current Assets
Cash and Deposits
8
9,513
54,900
9,644
Accounts Receivable
9
42,979
43,000
41,018
Prepayments
3,685
3,700
3,515
Inventories
3,352
3,400
3,950
1,000
16,201
4,611
3,891
10,404
64,140
109,891
84,732
66,074
100,000
96,270
Funds Held for Capital Works Projects
19
GST Refundable
Current Liabilities
Accounts Payable
15
Income in Advance
101
ASB Loan
17
Provisions for Cyclical Maintenance
16
7,627
7,000
6,493
107,000
110,492
2,891
(25,760)
3,600
4,230
225,810
220,000
222,203
229,376
223,600
226,433
66,074
1
(1,934}
Working Capital Surplus / (Deficit)
1#Asf:
Non Current Assets
3,566 4
Investments
Fixed Assets
{fl
18
Non Current Liabilities
f·'ff
ASB Loan
17
Provision for Cyclical Maintenance
16
Net Assets
I-*1
40,000
17,419
13,000
12,060
17,419
53,000
12,060
210,023
173,491
188,614
The above Statement of Financial Position should be read in conjunction with the accompanying notes.
-6-
962
Te Ranga School
Notes to the Financial Statements
Statement of Significant Accounting Policies
a) Reporting Entity
Te Ranga School (the School) is a Crown entity as specified in the Crown Entities Act 2004 and
a school as described in the Education Act 1989. The Board of Trustees is of the view the
School is a public benefit entity for financial reporting purposes.
b) Basis of Preparation
Financial reporting standards applied
The Education Act 1989 requires the School, as a Crown entity, to prepare financial
statements in accordance with generally accepted accounting practice. The financial
statements have been prepared in accordance with generally accepted accounting practice in
New Zealand, applying New Zealand Equivalentsto International Financial Reporting
Standards (NZ IFRS) as appropriate to public benefit entities that qualify for differential
reporting.
Differential Reporting
The School qualifies for differential reporting exemptions because it is not publicly
accountable as defined in the Framework for Differential Reporting (the Framework) and it is
not large. Many of the reporting exemptions available under the Framework have been
applied.
Measurement base
The financial statements are prepared on the historical cost basis unless otherwise noted in a
specific accounting policy.
Presentation currency
These financial statements are presented in New Zealand dollars.
Specific accounting policies
The accounting policies used in the preparation of these financial statements are set out
below. The policies have been consistently applied to all the years presented.
c) Income Recognition
Government grants
Operational grants are recorded as income as received. Teachers' salaries grants are not
received in cash by the school but are paid directly to teachers by the Ministry of Education
(the Ministry). They are recorded as income in the salary period they relate to. Other grants
are recorded as income as received unless there are un fulfilled conditions attaching to the
grant, in which case the amount relating to the unfulfilled conditions is recognised as a
liability and released to income as the conditions are fulfilled.
Grants for the use of land and buildings are also not received in cash by the School as they
equate to the deemed expense for using the land and buildings which are owned by the
Crown. Use of land and building grants are recorded as income under Government Grants in
the periodtheschool usesthe land and buildings.
-7-
963
Te Ranga School
Donations
Donations, gifts and bequests are recorded as income when their receipt is formally
acknowledged bythe School.
Interest income
Interest income on cash and cash equivalents and investments is recorded as income in the
period it is earned.
d) Use of Land and Buildings Expense
The property from which the School operates is owned by the Crown and managed by the
Ministry on behalf of the Crown. The School's use of the land and buildings as occupant is
based on a property occupancy document as gazetted by the Ministry. The expense is based
on an assumed market rental yield on the value of land and buildings as used for rating
purposes. This is a non-cash expense that is offset by the grant received from the Ministry.
e) Operating Lease Payments
Payments made underoperating leases are recognised in the Statement of Comprehensive
Income on a straight line basis over the term of the lease.
f) Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, bank balances, deposits held at call with
banks, and other short term highly liquid investments with original maturities of three months
or less, and bank overdrafts. The carrying amount of cash and cash equivalents represent
fairvalue.
g) Accounts Receivable
Accounts Receivable' represents items that the School has issued invoices for, but has not
received payment for at year end. They are initially recorded at fair value and subsequently
recorded at the amount the School realistically expects to receive. A provision for
impairment of Accounts Receivable is established where there is objective evidence the
School will not be able to collect all amounts due according to the original terms of the debt.
h) Inventories
Inventories are consumable items held for sale, for example stationery and school uniforms.
They are stated at the lower of cost and net realisable value. Cost is determined on a first in,
first out basis. Net realisable value is the estimated selling price in the ordinary course of
activities less the estimated costs necessary to make the sale. The write down from cost to
net realisable value is recorded as an expense in the Statement of Comprehensive Income in
the period of the write down.
i) Property, Plant & Equipment
Land and buildings owned by the Crown are excluded from these financial statements. The
Board's use of the land and buildings as 'occupant' is based ona property occupancy
document.
Improvements to buildings owned bythe Crown are recorded atcost, less accumulated
depreciation and impairment losses.
-8-
964
Te Ranga School
Property, plant and equipment are recorded at cost or, in the case of donated assets, fair
value atthe date of receipt, lessaccumulated depreciation and impairment losses. Costor
fair value as the case may be, includes those costs that relate directly to bringing the asset to
the location where it will be used and making sure it is in the appropriate condition for its
intended use.
Property, plant and equipment acquired with individual values under $250 are not capitalised,
they are recognised as an expense in the Statement of Comprehensive Income.
Ga;ns and losses on disposals (i.e. sold or given away) are determined by comparing the
proceeds received with the carrying amounts (i.e. the book value). The gain or loss arising
from the disposal of an item of property, plant and equipment is recognised in the Statement
of Comprehensive Income.
Depreciation
Property, plant and equipment except for library resources are depreciated over their
estimated useful lives on a straight line basis. Library resources are depreciated on a
diminishing value basis. Depreciation of all assets is reported in the Statement of
Comprehensive Income.
The estimated useful lives of the assets are:
Buildingsimprovements-Crown
20 years
Furniture & Equipment
15 years
Electronic Equipment
5 years
Vehicles and Ground Equipment
10 years
Office Furniture & Equipment
5 - 10 years
Library Resources
12.5% Diminishing value
Other Equipment
10 years
j) Accounts Payable
Accounts Payable' represents liabilities for goods and services provided to the School prior to
the end of the financial year which are unpaid. Accounts Payable are recorded at the
amountof cash required tosettlethose liabilities. Theamountsare unsecured and are usually
paid within 30 days of recognition.
k) Employee Entitlements
Salary Accruals
Salary accruals mainly reflect annual leave owing to teachers and ancillary staff and are
recognised in respect of employees' services to balance date and are measured atthe
amounts expected to be paid when the liabilities are settled. There is a corresponding
teacher's salariesgrant receivable from the Ministry to fundthe liability.
Leave Accruals
No provision is required to be recognised for sick leave for any teachers, irrespective of
whether a school is above its teaching entitlement as in practice most teacher sick leave is
grant funded by the Ministry.
-9-
965
Te Ranga School
For non-teaching staff, the school is required to report a liability in dollar terms for the
relevant leave types, where this information is readily available. Any liability is reported in the
school's Current Accounts Payable note to the Financial Statements.
1) Provision for Cyclical Maintenance
The property from which the School operates is owned by the Crown, and is vested in the
Ministry. The Ministry has gazetted a property occupancy document that sets out the
Board's property maintenance responsibilities. The Board is responsible for maintainingthe
land, buildings and other facilities on the School site in a state of good order and repair.
Cyclical maintenance, which involves paintingthe interior and exterior of the School, makes
upthe most significant part of the Board's responsibilities outside day-to-day maintenance.
The provision for cyclical maintenance represents the obligation the Board has to the Ministry
and is based on the Board's ten year property plan (10YP).
m) Financial Assets and Liabilities
The School's financial assets comprise cash and cash equivalents, accounts receivable, and
investments. All of these financial assets, except for investments that are shares, are
categorised as "loans and receivables" for accounting purposes in accordance with financial
reporting standards.
Investments that are shares are categorised as "available for sale" for accounting purposes in
accordance with financial reporting standards.
The School's financial liabilities comprise accounts payable, funds held on behalf of the
Ministryof Education, and painting contract liability. All of these financial liabilities are
categorised as "financial liabilities measured at amortised cost" for accounting purposes in
accordance with financial reporting standards.
n) Borrowings
Borrowings are recognised at the amount borrowed. Borrowings are classified as current
liabilities unless the School has an unconditional right to defer settlement of the liability for at
least 12 monthsafterthe balancedate.
o) Goods and Services Tax (GST)
The financial statements have been prepared on a GST exclusive basis, with the exception of
accounts receivableand accounts payable which arestated as GST inclusive.
p) Budget Figures
The budget figures are extracted from the School budget that was approved by the Board of
Trustees.
-10-
966
Te Ranga School
2014
2014
2013
Actual
Budget
Actual
1 Government Grants
Operational Grants
176,045
90,633
170,249
Teacher Salaries Grant
440,143
368,444
428,324
Other Government Grants
Use of Land & Buildings Grant
7,525
58,703
7,896
123,760
125,000
124,815
747,473
642,780
731,284
2 Locally Raised Funds
INCOME
Trading
10,685
6,400
8,889
Fundraising
77,972
84,000
43,196
Activities
15,901
1,500
10,937
107,323
91,900
64,286
11,307
4,000
9,150
591
500
1,178
Activities
18,838
1,968
12,060
Total Expenses
30,736
6,468
22,388
Net Surplus
76,587
85,432
45,328
Bus Group Partnership
2,765
Total Income
EXPENSES
Trading
Fundraising
3 Investment Income
Interest Received
1,022
1,264
1,022
1,264
4 Learning Resources
Curricular
Library
Staff Salaries
Staff Expenses
14,698
38,300
18,818
846
1,000
584
472,387
402,500
493,931
5,716
7,000
4,202
493,647
448,800
517,534
-11-
4
967
Te Ranga School
2014
2014
2013
Actual
Budget
Actual
5 Administration
Audit Fees
4,100
4,485
4,100
BOT Fees & Expenses
9,263
4,500
3,907
Communications
3,684
2,200
3,447
General Admin Expenses
27,759
26,000
26,129
Staff Salaries
23,913
24,000
22,270
68,719
61,185
59,853
Caretaking & Cleaning
4,999
27,000
3,924
Grounds
1,903
1,750
1,911
123,760
125,000
124,815
10,421
11,100
7,097
4,266
1,000
(5,058)
22,723
6 Property
Use of Land & Buildings
Energy
Cyclical Maintenance
Repairs & Maintenance
18,112
17,500
Minor Capital Works
(3,154)
20,000
Staff Salaries
39,654
199,961
3,845
27,177
203,350
186,434
The use of land and buildings figure represents 8% of the school's total property value. Property values
are established as part of the nation-wide revaluation exercise that is conducted every 30 June forthe
Ministry of Education's year-end reporting purposes. Following consultation, certain changes to the
revaluation methodology were adopted as part of the 30 June 2012 revaluation exercise. These changes
improved the previous revaluation methodology, and have resulted in an improvement to the quality
of the calculations. The improvements will be carried forward into future revaluations (next one timed
for 30 June 2013).
7 Depreciation
Building
9,982
8,000
9,650
7,900
9,802
17,599
10,400
12,948
Information & Communication Technology
9,990
Library Books
1,122
800
1,038
Motor Vehicles
2,993
2,900
3,660
41,346
30,000
37,438
ASB - 00 Board Admin Account
3,512
48,500
3,741
ASB - 01 Board Admin Account
6,079
6,100
8 Cash and Cash Equivalents
ASB - 50 Board Bus Saver Account
38
ASB - 51 Board Bus Saver Account
68
620
1,554
200
ASB- RD8 Cheque Account (00)
3,560
ASB - RD8 Savings Account (50)
71
ASB - 00 Debit Card Account
(340)
Petty Cash
- 12-
156
100
97
9,513
54,900
9,644
968
Te Ranga School
2014
2014
2013
Actual
Budget
Actual
9 Accounts Receivable
Debtors
Teacher Salaries Grant
42,979
43,000
41,018
42,979
43,000
41,018
10 Remuneration
Board of Trustees Remuneration
The total value of remuneration paid or payable to the Board and Committee members for the year ended 31
December 2014 was as follows:
Board Members
2014
2014
2013
Actual
Budget
Actual
9,263
4,500
3,906
9,263
4,500
3,906
Principal Remuneration
The total value of remuneration paid or payable to the Principal is in the following bands:
Principal's Remuneration
Benefits and other emoluments
2014
2013
Actual
Actual
$000
$000
100-110
100-110
2-3
2-3
Other employees
No other employee received total remuneration over $100,000 (2013:nil)
The disclosure for'otheremployees' does not include remuneration of the principal.
11 Related Party Transactions
The School is an entity controlled by the Crown, and the Crown provides a major source of revenue to the school.
The school enters into transactions with other entities also controlled by the Crown, such as government
departments, state owned enterprises and other Crown entities. Transactions with these entities are not disclosed
as they occur on terms and conditions no more or less favourable than those that it is reasonable to expect the
school would have adopted if dealing with that entityatarm's length.
12 Compensation and other benefits upon leaving
There was no compensation or other benefits paid or payable to persons who ceased to be trustees, committee
member or employees during the financial year.
-13-
969
Te Ranga School
13 Contingencies
There are no contingent liabilities and no contingentassets as at 31 December 2014 (2013:nil).
14 Commitments
a) Capital Commitments
As at 31 December 2014 the Board has no contracts for capital works.
b) Operating Commitments
As at 31 December 2014 the Board has entered into the following contracts:
No later than one year
2014
2013
Actual
Actual
2,054
1,300
736
298
2,790
1,598
Later than oneyear but no laterthan five year
2014
2014
2013
Actual
Budget
Actual
15 Accounts Payable
Accounts Payable and accruals
7,638
Banking staffing overuse (to be repaid from Julygrant)
Employee benefits - salaries accrual
49,342
Employee benefits - leave accrual
30,000
30,077
70,000
51,413
100,000
96,270
530
10,225
3,164
60,674
4,555
16 Provision for Cyclical Maintenance
The Board has a cash management plan to ensure that sufficient cash is available to meet all maintenance
obligations as they fall due over the next 10 years. The amount recognised as a provision is the best estimate of
the expenditure required to settle the present obligations at 31 December 2014. Present obligations are
identified in the school's current 10-year property plan approved by the Ministry of Education in June 2012. The
provision has not been adjusted for inflation and the effect of the time value of money.
Provision at the start of theyear
2014
2014
2013
Actual
Budget
Actual
18,553
Increaseto provision during the year
Use of provision during the year
Provision at the end of theyear
22,819
Current Liability
Term Liability
- 14 -
23,611
23,611
(4,611)
(5,058)
19,000
18,553
4,266
5,400
7,000
6,493
17,419
13,000
12,060
970
Te Ranga School
2014
2014
2013
Actual
Budget
Actual
17 ASB Loan
Current Loan
7,627
Non-Current Loan
7,627
18 Property Plant & Equipment
2014
Building Improvements
2013
$
$
116,454
126,437
At cost
200,534
200,534
Less Accumulated Depreciation
(84,080)
(74,097)
At cost
Information and Communication Technology
At cost
Library Books
At cost
Motor Vehicles
At cost
Total Fixed Assets
- 15 -
47,220
49,824
197,911
190,865
(150,691)
(141,041)
49,437
31,132
178,442
142,540
(129,006)
(111,407)
8,811
7,929
29,374
27,605
(20,563)
(19,676)
3,888
6,881
36,600
36,600
(32,712)
(29,719)
225,810
222,203
971
Te Ranga School
19 Funds Held for Capital Works Projects
Duringtheyearthe school received and applied funding from the Ministry of Education for the following capital
works projects
2014
2013
$
$
Block A Upgrade
Opening Balance
34,506
Funds received from the Ministry of Education
Funds spent on capital works
(47,160)
(31,462)
12,654
65,968
Funds held at year end
34,506
Roof Replacement
(10,800)
Opening Balance
(1,200)
12,000
Funds held atyearend
Toilet Areas Upgrade
(13,034)
Opening Balance
(3,819)
(13,500)
16,853
466
(13,034)
Waste Water System
(14,061)
Opening Balance
3,301
(77,000)
14,061
59,638
(14,061)
Block K Weather Proof
Opening Balance
8,789
(8,789)
8,789
8,789
Total Funds held atyear end
16,200
20 Kiwisport
Kiwisport is a government funding initiative to support students' participation in organised sport. In
2014, the school received kiwisport funding of $1,500 (Excluding GST) (2013: 50). The funding was spent on
sporting endeavours. The number of students participating in organised sport increased from 75% to 85% of the
school roll.
- 16 -
972
Members of the Board of Trustees
Forthe year ended 31 December 2014
School Name:
Te Ranga School
CURRENT BOT MEMBERS:
HOW POSITION
POSITION
WAS GAINED
HELD
Elected/Co-opted
Cecilia Winters
Chair
Elected
Farmer
2016
Rowan Scott
Parent Rep
Elected
Policeman
2016
Fee Edwards
Parent Rep
Elected
Company Director
2016
Niki Mikkelsen
Parent Rep
Elected
Naturopath
2016
Dan Schluter
Parent Rep
Co-opted
Vet
2016
Eileen Hansen
Staff Rep
Elected
Teacher
2016
Brendan Wilson
Principal
NAME
OCCUPATION
TERM
EXPIRES
Principal
Kiwisport
Kiwisport is a Government funding initiative to support students' participation in organised sport. In 2014, the
school received total Kiwisport funding of $1,500 (excluding GST). The funding was spent on sporting
endeavours.
973
111 ING HAM MORA
H-
CKARIREO
A CC OUNTAN 1 S
INDEPENDENT AUDITOR'S REPORT
To the readers of Te Ranga School's Financial Statements for the year ended
31 December 2014
The Auditor-General is the auditor of Te Ranga School (the School). The Auditor-General has appointed me, Richard
Dey, using the staff and resources of Ingham Mora, to carry out the audit of the financial statements of the School on
her behalf.
We have audited the financial statements of the School on pages 4 to 16 that comprise the statement of financial
position as at 31 December 2014, the statement of comprehensive income, statement of changes in equity for the year
ended on that date, and the notes to the financial statements thal indude accounting policies and other explanatory
information.
Opinion
In our opinion the financial statements of the School on pages 4 to 16:
0 comply with generally accepted accounting practice in New Zealand; and
, fairly reflect the Schools:
financial position as at 31 December 2014; and
0 financial performance for the year ended on that date.
Failure to meet statutory reporting deadline
Without modifying our opinion, we draw attention to the fact that the Board of Trustees did not comply with section
87C(1) of the Education Act 1989, which requires the Board to provide its audited financial statements to the Ministry of
Education by 31 May 2015.
Our audit was completed on 9 June 2015. This is the date at which our opinion is expressed.
The basis of our opinion is explained below. In addition, we outline the responsibilities of the Board of Trustees and our
responsibilities, and we explain our independence.
Basis of opinion
We carried out our audit in accordance with the Auditor-Generals Auditing Standards, which incorporate the
International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements
and plan and carry out our audit to obtain reasonable assurance about whether the financial statements are free from
material misstatement.
Material misstatements are differences or omissions of amounts and disclosures thal, in our judgement, are likely to
inOuence readers overall understanding of the financial statements. I f we had found material misstatements that were
not corrected, we would have referred to them in our opinion.
An audit involves carrying out procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on our judgement, including our assessment of risks of material
misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider
internal control relevant to the Schools preparation of financial statements that fairly reflect the matters to which they
relate. We consider internal control in order to design audit procedures thal are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the Schools internal control.
974
[ INGHAM MORA
CILUTiKED #
.C.0.'...'
An audit also involves evaluating:
' the appropriateness of accounting policies used and whether they have been consistently applied;
the reasonableness of the significant accounting estimates and judgements made by the Board of Trustees;
0 the adequacy of all disclosures in the financial statements; and
0 the overall presentation of the financial statements.
We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements. Also we did
not evaluate the security and controls over the electronic publication of the financial statements,
During our audit we assessed the risk of material misstatement arising from the Novopay payroll system that was
Introduced by the Ministry of Education in August 2012. Our assessment of risk acknowledges that the financial
statements may contain errors arising from the Novopay payroll system, but that the cumulative effect of the errors is
unlikely to influence readers overall understanding of the financial statements. We performed audit procedures that
included:
' assessing the extent to which school staff, and the Board of Trustees, have examined the year end Novopay
payroll reports to satisfy themselves that the payroll total for the year, and the associated payroll related
disclosures that are included in the financial statements, are materially correct; and
* carrying out other independent audit tests and procedures to examine the payroll total for the year, and the
associated payroll related disclosures, as reported in the financial statements.
As a resull of these audit tests and procedures we have obtained all the information and explanations we have required,
including obtaining sufficient Information about the payroll totals and the associated payroll related disclosures, and we
believe we have obtained sufficient and appropriate audit evidence to provide a basis for our opinion.
Responsibilities of the Board of Trustees
The Board of Trustees is responsible for preparing financial statements that:
' comply with generally accepted accounting practice in New Zealand; and
0 fairly reflect the Schools financial position and financial performance.
The Board of Trustees is also responsible for such internal control as it determines is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to fraud or error. The Board of
Trustees is also responsible for the publication of the financial statements, whether In printed or electronic form.
The Board of Trustees responsibilities arise from the Education Act 1989.
Responsibilities of the Auditor
We are responsible for expressing an independent opinion on the financial statements and reporting that opinion to you
based on our audit. Our responsibility arises from section 15 of the Public Audit Act 2001 and the Education Act 1989.
975
111 INGHAM MORA
-1
CH*.ttitto
ACCOL NT#'715
Independence
When carrying out the audit, we followed the independence requirements of the Auditor-General, which incorporate the
independence requirenients of the External Reporting Board.
Other than the audit, we have no relationship with or interests in the School.
Richard Dey
Ingham Mora
On behalf of the Auditor-General
Tauranga, New Zealand
976
Responsibilities for the Financial Statements
We confirm that all transactions have been recorded in the accounting records and are reflected in the financial
statements, and that, to the best of our knowledge and belief, having made such enquiries as we considered necessary
for the purpose of appropriately informing ourselves:
• we have fulfilled our responsibilities for preparing and presenting the financial statements as required by section
87(3) of the Education Act 1989 and, in particular, that the financial statements comply with generally accepted
accounting practice and fairly reflect the financial position of the School as at 31 December 2014 and of the
results of its operations for the year then ended;
• we believe the significant assumptions used by us in making accounting estimates, including those measured at
fair value, are reasonable;
• we have appropriately accounted for and disclosed the related party relationships and transactions in the
financial statements;
0 we have adjusted or disclosed all events subsequent to the date of the financial statements that require
adjustment or disclosure; and
• we believe the effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the
financial statements as a whole. A list of the uncorrected misstatements is attached to this representation letter.
Going Concern
We confirm that, to the best of our knowledge and belief, the School has adequate resources to continue operations at
its current level for the foreseeable future. For this reason, the Board of Trustees continues to adopt the going concern
assumption in preparing the financial statements for the year ended 31 December 2014. We have reached this
conclusion after making enquiries and having regard to circumstances that we consider likely to affect the School during
the period of one year from date of signing the financial statements, and to circumstances that we know will occur after
that date which could affect the validity of the going concern assumption.
We consider that the financial statements adequately disclose the circumstances, and any uncertainties, surrounding
the adoption of the going concern assumption by the School.
Throughout the year, the School has conformed with the requirements of its banking arrangements, debenture trust
deeds, or negative pledge agreements, including those relating to its net tangible assets ratios.
The representations in this letter are made at your request, and to supplement information obtained by you from the
records of the School and to confirm information given to you orally.
Yours faithfully,
Te Ranga School
Chairperson:
date:
03 06 ·20,-r
Principal:
date:
4 1.01,-
5161201(
2
977
Te Ranga School
Statement of Responsibility
The Board of Trustees has pleasure in presenting the annual report of Te Ranga School (the School),
incorporating the financial statements and the auditor's report, for the year ended 31 December
2014.
The Board accepts responsibility for the preparation of the annual financial statements and the
judgements used in these statements.
The management (including the principal and others as directed bythe Board) accepts responsibility
for establishing and maintaining a system of internal control designed to provide reasonable
assurance as to the integrity and reliability of the school's financial reporting.
During the 2012 year the Ministry of Education introduced a new payroll system, Novopay, which
has resulted in many errors. To the best of our knowledge, all material matters are properly
reflected in the financial statements.
In the opinion of the Board and management, the annual financial statements forthe financial year
fairly reflect the financial position and operations of the School.
The School's 2014 financial statements are authorised for issue by the Board Chairperson and
Principal.
@t\,0 mutes
e r. O 6. 1.0 is-
Chairperson
Date
5 6 hot f
Principal
Date
-3-
978
4 June 2015
Richard Dey
Ingham Mora
PO Box 222
Tauranga 3140
Dear Sir/Madam,
Representation Letter
This representation letter is provided in connection with your audit, carried out on behalf of the Auditor-General, of the
financial statements of Te Ranga School (the School) for the year ended 31 December 2014 for the purpose of
expressing an independent opinion about whether the financial statements have been prepared in accordance with legal
requirements, comply with generally accepted accounting practice and fairly reflect the financial position of the School
as at 31 December 2014, and of the results of its operations for the year ended on that date.
We understand that your audit was carried out in accordance with the Auditing Standards issued by the Auditor-General,
which incorporate the International Standards on Auditing (New Zealand). We also understand that your audit was (to
the extent that you deemed appropriate) carried out with the objective of:
0 providing an independent opinion on the Schools financial statements; and
0 reporting on other matters relevant to the Schools financial and other management systems that come to your
attention, need improvement or are significant (for example, non-compliance with statutory obligations or a lack
of probity)
General Responsibilities
To the best of our knowledge and belief:
' the resources and activities under our control have been operating effectively and efficiently;
we have complied with our statutory obligations including laws, regulations and contractual requirements;
we have carried out our decisions and actions with due regard to minimising waste;
we have met Parliaments and the publics expectations of appropriate standards of behaviour in the public sector
(i.e. we have carried out our decisions and actions with due regard to probity); and
any decisions or actions have been taken with due regard to financial prudence.
We also acknowledge that we have responsibility for designing, implementing, and maintaining internal control (to the
extent that is reasonably practical given the size of the School) to prevent and detect fraud.
During 2012 the Ministry of Education introduced a new payroll system, Novopay, which has resulted in many errors. To
the best of our knowledge, all material matters are properly reflected in the financial statements.
979
4
..
f *.': A $ 1. a 4 ,i / C
t
.
11
4
Y
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11
8.&.7'
..,El!
Strategic Plan
Annual Plan
r
Improvement Targets
-
NIM ID Number: 2019
r. Period: 2015 to 2017
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Page 1 of 15
980
V
Te Rarga.
School
Mission
To work in partnership with parents to challenge children to become confident,
connected, actively involved learners who are caring and responsible people.
Motto
r.']46#1.
lf,
"A school with H.E.A.R.T".»
Vision
To be a caring, dynamic school community committed
to high achievement and life-long learning.
Values
To achieve our mission statement we will strive to develop:
Honesty Excellence Accountability Respect Trust
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Page 2 of 15
981
V
Te Ranga /
Scrio 01
General Description of the School
Te Ranga School is a New Zealand State Primary School. It is a full Primary School that
caters for boys and girls from the New Entrant level up to Year Eight. Te Ranga School
is a five teacher, full primary school with a peak roll of 113 pupils (2014),
The Main school block houses two permanent classrooms, ablution areas, staffroom,
sick-bay, withdrawal/resource room, reading recovery room, reception and principal's
office. A separate block, houses one classroom and another ablution area. A multipurpose space is used as a flexible teaching space, library, AV area and resource room.
Due to continued roll growth Te Matai complex was added with a new classroom,
office, teacher aide space, kitchen and ablution area were created. The classrooms all
open out onto large decked areas overlooking the grounds. j<.0
We have become an Enviro school member and place a high importance on caring for
our environment. The tidy and well-kept grounds, which are shared with the
community hall, are of mixed contour with the surrounding slopes landscaped with a
variety of both deciduous and evergreen trees and shrubs, making an attractive
physical environment. Included in the grounds are: a bush/vegetable garden area,
playing field, playground areas and swimming pool. We have internal car park areas for
safe access and parking.
The multi-purpose tennis/netball court with P.E shed allows the school to play a variety
of sports including tennis, hockey, netball etc. The school entrance is attractive with a
wooden hawk sculpture and anchor carving that welcome visitors to our school. Te
Ranga Primary School, true to its Maori name meaning "the anchor" or "the meeting
place." This is where we believe our children can be safe and learn, a second home. We
welcome everyone.
th
In 2012 the school had its 85 Anniversary and opened new learning areas around the
school. These areas have been designed and created by the students as part of being an
Enviro - School and student ownership of their inquiry learning.
Page 3 of 15
982
V
Te Ranga /
School
Recognising New Zealand's Cultural
Diversity and Languages
Cultural Diversity:
Te Ranga School, true to its Maori name, meaningthe "Meeting place or Anchor;" will be inclusive of
all cultures, as appropriate to its community. We have developed policies, plans and practices that
reflect New Zealand's cultural diversity and unique position of Maori.
4* A
In recognisingthe unique position of Maori in New Zealand society, Te Ranga School will look for
opportunitiesto celebrate Maori culture and language by naturally integrating itthroughout all
curriculum areas as well as providing specific instruction in Tikanga Maori (Maori Culture) and Te Reo
Maori (Maori Language). ,
We have forged strong links with Makahae Marae and undertake regular Noho Marae visits. With
larger numbers of students from Maoeka we have also began to laise with Waitaha and have visited
Hei Marae and the Papamoa Hills.
To Achieve This:
'lr-
As well as effectively integrating Maori culture and language into classroom programmes, Te Ranga also
provides Kapa Haka instruction from experienced tutors for any students who choose to be part of the
p rog ra m me.
If a parent or guardian requests a higher level of tikanga and / or Te Reo than is presently provided, the
school and whanau will explore possibilities, which could include one or more of the following:
. Provide further opportunities within the child's classroom using:
- Parentalsupport
- Peertutoring
Work stations
- Computer programmes
- Other effective media
• Combining with a neighbouringschool for parts of the day
I Using local resource people i.e. Tapuika Iwi Authority
' Other negotiated actions
Our aspirations are for all our children to celebrate their culture.
Languages
Maori, New Zealand Sign Language and English are thethree official languages of New Zealand.
Page 4 of 15
983
V
Te Rarga /
School
National Standards
1. All students are successfully able to access the New Zealand Curriculum, as evidenced by
progress and achievement in relation to National Standards- Numeracy, Reading and Writing.
2. National Standards are used effectively to support improvement in student outcomes. Students
9 have ownership of their learningand know whatto doto achieve against the National
,*Standards. *%#j
r
"
In regards ttlegal reporting requirements that relate specifically to National Standards.
(a) report to students and their parents on the student's progress and achievement in relation to
National Standards. Reportingto parents in plain language in writing must be at least twice a year;
(b) report school-level data in the board's annual report on National Standards underthree headings:
i. school strengths and identified areas for improvement;
ii. the basis for identifying areas for improvement; and
iii. planned actions for lifting achievement.
(c) report in the board's annual report on *s.
i. the numbers and proportions of students well above, above, at, below or well below the
standards, including by M3ori, Pasifika and by gender (where this does not breach an individual's
privacy); and
ii. how students are progressing againstthe standards as well as how they are achieving.
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984
I.
0
0
Goal 1 - To raise student achievement in Writing
On-going
2015
Use E-Asttle and the new grammar and punctuation P.A.T test to identify
student strengths and weaknesses and plan programmes that meet
these identified needs. (Teachers effectively making use of student data
to drive their teaching practices)
Introduce writing homework books for all students from Y2-Y8 to ensure
teachers have suitable curriculum coverage and expectations. Also to
foster parental support of students' writing.
Teachers establishing a safe environment so that students can take risks,
be creative and attempt to experiment with new genre and vocabulary.
Students effectively engaged in formative assessment processes,
including peer and self-assessments.
Student taught to focus on both the surface and deep features within
the writing process
Collaborative classrooms and teachers sharing best practice
Professional teacher conversations in staffrooms and at cluster-share
meetings so that we can effectively moderate students writing
Teacher discuss strategies to cater for diverse learners
Teachers developing and implementing Assessment For Learning- AFL
strategies including feeding back and feeding forward to students
Teachers able to identify where additionlil support would increase their
students' ability to achieve, and accelerate and sustain improvements in
student outcomes;
Report to caregivers about progress and achievement to the Writing
National Standards
Re-organise the writing resources around the school
Teachers enhancing student performance by using exemplars to model
effective writing.
2016
Maximise e-asTTle, particularly the links to A.R.B.s and 'What Next'
features
2016
Analyse the plans of 2015 and modifyaccordingly
2016
Apply to be on Ministry 's Writing Contract
2017
Students enjoying writing more with appropriate scaffolding
Page 7 of 15
985
a
.
6
0
4
,
0
Goal 2- Effectively integrate Te Reo (language) and Tikanga
(culture) in the school and classrooms.
On-going
Implement the Ka Hikita Accelerating success - Maori Education Strategy.
2015
Pilot The Te Ranga Maori Achievement Framework which includes
Certificate (Year 1-3), Diploma (Year 4-5), and Degree (Year 6-8)
programmes
Investigate co-opting a Maori parent to the board
Hold a Whanau Hui outlining our plans and aspirations for Maori students
andthe learning of Te Reo *
Implement the Strategic plan for raising Maori and Pasifika Achievement
including developing relationships with parents and Tapuika Iwi Authority
Survey school community about Maori and Pasifika Achievement
Report to the Board, community and Maori Whanau about Maori and
Pasifika Achievement (Completed beginning, middle and end of year)
Maximise the Te Marautanga o Aotearoa (Maori curriculum)
Development of the Kapahaka group (Song and dance group)
Continue to promote Te Kupu o te Wiki in school assemblies, staffmeetings
and notices p
Visit a local Marae and promote correct protocol
Promote manaakitanga and whanaungatanga through development of
house system ' 9
2016
Promote BOT elections to Maori and Pasifika parents and community
2016
Investigate and purchase resources enhancing Te Reo and Tikanga Maori
learning
2016
Be involved with the Te Puke schools Kapahaka festival
2017
Te Reo and Tikanga Maori are integrated in the class
Page 8 of 15
986
Strategic Plan 2015 - 201
Goal 3 - To raise student achievement in Numeracy
On-going
Each year write a plan that reflects learners needs, interest and abilities
2015
Use a range of formative assessment tools to enhance learning and
teaching including introduction of E-Asttle Maths test
Regular development and meetings to supportthe Numeracy
programme.
Develop a variety of approaches to enrich the Numeracy programmes
Well-below students to attend support programmes with Maths *
Specialist Teacher (M.S.T) duringtarget time
Report to caregivers about progress and achievement to the Maths
National Standards
Run Numeracy nights to support parent/caregivers understanding in
maths
.
·
'.,44.4
Determine each child's prior knowledge and interest in Numeracy and
extend
Staff development: Numeracy Project revision
2016
Review and set up new Implementation Plan for Numeracy
2016
Purchase new equipment based on student achievement needs
2016
Implementthe Numeracy Implementation plan
2016
Complete professional learning in MST-Maths Specialised Teacher
2016
Implementteaching and learningthrough the MST.
2017
Professional Learning and Development to support teachers needs
Page 9 of 15
987
0
.
I
Goal 4 - To raise student achievement in Reading
On-going
Senior management to ensure all classes (including seniors) have an
effectively planned and implemented guided reading programme that is
2015
taught daily
Use a range of quality formative and diagnostic assessment tools to
enhance learning and teaching, like e - asTTle
Introduce a buddy reading programme for 'Target Time'
Regular staff meetings to support reading. On-going development of staff
USSR (Uninterrupted Sustained Silent Reading )15 minutes. The purpose
is for enjoyment and personal reading
Use PROBE reading tests for the senior students
Download Bluefire Reader and Kindle on iPads and explore free resources
for students
Set-up PM books online so students have access to appropriate resources
at school and at home .=-- =.
Investigate effective Google Apps to enhance group rotations
Purchase group sets of novels for Y4-8 and investigate online purchases of
books
Report to parents/caregivers about progress and achievement to the
Reading National Standards
Identify resources that engage Maori students and boys
Complete 6 year nets (assessments) and offer Reading Recovery to
children who are underachieving well below fortheirage
2016
Review where we are at with Reading related to the National Standards
2016
Purchase plan for new resources
2016
2017
Professional Development for whole staff (look at hosting Sheena
Cameron in Cluster)
Review Implementation plan
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988
..
D
Goal 5 - To improve the integration of I.C.T (Information
Communication Technology) and curriculum, based on the needs,
interests and abilities of all children.
On-going
2015
Participate in Ministry of Education (M.O.E) I.C.T Professional
Development Contract
Create and teach blended programmes that use tools that are 'fit for
purpose' (the right tool at the right time).
Develop extension programmes for Gifted and Talented (G.A.T.E) that
effectively integrate technology. E.g. Made Movie Awards / A A
Trial Google Classroom Y4-8
Investigate a range of Google Applications and integrate into Maths and
Reading rotations
Create a shared public drive and begin storing adminjstrative data and
sharing learning resources
Students using Google Documents to collaborate and share learning
with whanau.
Develop and proactively teach a digital citizenship programme that
includes critical thinking, cyber safety and copyright protocols.
Upgrade server and utilise the NAS.
2016
2016
2016
Utilise Google Classroom across the school ·
Greater collaboration between students within our school and beyond
through learning blogs and Gobgle Drive
Evaluate the effectiveness of online learningcommunities e.g.
Mathletics, PM Books and Study ladder
2016
Become part of the Network 4 Learning managed programme
2016
Utilise Google Doc's at staff and board level.
2016
Update 3 year 1.C.T plan
2017
Seek funding for ICT/ technology
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