quarterly performance report: to 30 june 2015 · quarterly performance report: to 30 june 2015...

Quarterly performance report: to 30 June 2015

Service performance Highlights for the quarter • Update on policy development.

o Work with Te Puni Kōkiri on the development of the matrix of language vitality indicators continues. A further revised draft, incorporating advice from Te Puni Kōkiri, is being finalised and will go out for consultation with the lead Māori language agencies in August to September. The development of the matrix measures is premised on drawing data from existing information sources: specifically the Census, Te Kūpenga and administrative data from Statistics New Zealand, the Ministry of Education, Te Puni Kōkiri and Te Taura Whiri i te Reo Māori.

o A specification was prepared for an online demographic tool to display data from the matrix of language vitality indicators and an RFQ was placed on GETS.

o Te Taura Whiri i te Reo Māori has prepared a detailed submission on the contents of the 2018 Census, including feedback on iwi classifications.

o A final draft of the monitoring and reporting framework for Māori language programmes offered throughout the state sector has been endorsed by Te Puni Kōkiri for presentation to and discussions with the other agencies involved.

o A concept plan for undertaking a national survey on attitudes to te reo Māori has been drafted and is currently being reviewed internally. The plan is being finalised for consideration and a decision on the options for implementation.

o Te Taura Whiri i te Reo Māori sponsored the three-day He Manawa Whenua Indigenous Research Conference run by the university of Waikato at the end of June.

• Update on the initial five research priorities. o The final report for the first priority – Stakeholder engagement national research

agenda for the regeneration and revitalisation of te reo Māori – has been received and considered by the Board. Planning to incorporate the report’s recommendations into work programmes for 2015/16 and out years is scheduled for August, with publication of the formal Māori language research agenda to occur by the end of the 2015 calendar year. This timeframe is later than originally forecast, caused partly by key staff changes and partly by the initial delay to the establishment of He Puna Whakarauora in 2014. However, once the agenda has been finalised, it will become a key guide to the research, policy and funding work programmes within Te Taura Whiri i te Reo Māori for the next several years.

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o The second priority – to create a research portal – was completed in 2013/14. The portal has now been included in the redesigned integrated website for Te Taura Whiri i te Reo Māori. Work is continuing to obtain permissions from the copyright holders to load 184 research articles and publications into the research portal/library.

o The second milestone report for the third project – Measure the health of the Māori language in homes and communities – has been received from NZCER.

o The contract for the fourth project – Measure the value of the Māori language and culture to the New Zealand economy – has been signed with the University of Waikato and research work has commenced.

o The fifth project – Evaluate the impact of language regeneration and revitalisation workshops and their role in community-led language regeneration and revitalisation – was awarded to R and K Consulting. The first two milestone reports have been received.

• Update on language development. o Two Level finder examinations were run during the quarter with 15 candidates

sitting them. Of those who sat, 13 (87%) achieved level 3 (moderate proficiency) or higher. The numbers sitting the exam would have been higher except that Auckland University deferred the planned sitting for its Māori teaching trainees until the 2015/16 financial year.

o Also in this quarter, the Toi Reo Māori examinations for translators and interpreters were run, with 7 candidates for translators, 3 of whom passed and 2 candidates for the interpreters’ exam, none of whom passed. To pass these exams, a mark of at least 80% must be achieved.

o Over the third and fourth quarters, contractors have undertaken over 3,600 edits, new words and deletions to the language databases held by Te Taura Whiri i te Reo Māori.

o A key focus for staff over this quarter has been on ensuring the quality of the resources and publications prepared for both Māori Language Week and for inclusion on the new website.

• Update on community funding. o All three CBLI contracts and the He Kāinga Kōrerorero contract are all on track. o Of the 50 round 13 Mā te Reo projects which have been completed, 48 (96%)

met or exceeded the expectations of the programme delivery, 2 have not delivered on the expected programme and 4 are being worked on with the providers.

o For round 14, 12 projects have been successfully completed, 79 remain live and 6 are still under negotiation.

o Work on the new grants management system is substantially complete, with the system expected to go live during Māori Language Week to handle applications for Mā te Reo round 15.

• Update on stakeholder engagement. o The third and fourth editions of He Muka (monolingual Māori magazine) were

combined following some concerns over initial content drafts and published in early July.

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o Planning for Te Wiki o te Reo Māori 2015 with the theme ‘Whāngaihia te Reo Māori ki ngā mātua’ has been the focus of this quarter. A total of 50 phrases designed to be used by parents to their children have been developed in association with language advocates, Te Kupu o te Rā. Resources to support the week include: two posters commemorating 40 years of Māori Language Week, featuring

Dame Whina Cooper and current Te Taura Whiri i te Reo Māori Board member, Hinurewa Poutu

T-shirts also celebrating the 40 year history downloadable audio files for each of the 50 phrases phrase book, Ngā Rerenga Kōrero with three examples of phrases for

each of the 50 weeks of the campaign four posters showing Māori and English words for the body, the

playground, outside and in the kitchen a revised logo – Whāngaihia te Reo – developed based on the Arohatia te

Reo logo used in the past. o The review of our branding, looking at the current corporate logo and other

aspects of branding to decide if they need refreshing or more extensive redesign, has been deferred pending further assessment of the options.

• Update on corporate support. o The Statement of Performance Expectations 2015/16 was finalised on 26 June

and published on the website on 30 June. It will be submitted to Parliament with the 2014/15 Annual Report.

o The new integrated website (replacing our four previous sites) went live in the first couple of days of July. The timing of the implementation was targeted to supporting Māori Language Week 2015 through the new site.

o Of the 18 issues identified by Audit New Zealand during the 2014 audit, actions to address 17 have been completed and the remaining one will be addressed as part of the 2014/15 year end close off. A list of the recommendations and actions taken is attached as Appendix 3.

• Performance against the 2014/15 Statement of Performance Expectations o Proof of performance tables showing year to date performance for our four

outputs against forecasts are attached as Appendix 1. o Note that, as in the Annual report, a variance of +/- 5% is deemed to have met

the forecast. o The majority of output measures met or exceeded the annual forecasts (61%).

Approximately one third of forecasts were not able to be met. Of the 12 measures which were not met, 3 relate to the slower than forecast implementation of the research unit (He Puna Whakarauora) and a further 5 are demand driven, including the numbers of external queries about Māori language, the development of new words and the numbers sitting examinations administered by Te Taura Whiri i te Reo Māori.

In two cases, Te Taura Whiri i te Reo Māori lacked the tools to be able to collect the data required for the measurement. Work is being undertaken to ensure that this lack is addressed for 2015/16.

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Focus for the Q1 2015/16 – 1 July to 30 September During the next quarter our focus will be on the following activities:

• developing business and operational plans for 2015/16 and outyears which incorporate the recommendations from the Stakeholder engagement national research agenda for the regeneration and revitalisation of te reo Māori project, which will set the plan for our research and development activity for the future

• finalising team business plans for the next three years, taking the strategic intentions of the Statement of Intent and the requirements of the Māori Language Strategy 2014 and turning them into operational plans and priorities for action

• continuing the development of the matrix of language vitality indicators, measures, targets and evaluation criteria

• continuing the development of the evaluation and reporting framework on language programmes delivered by the state sector, with the intention of producing the first annual report against the framework in October 2015 using 2014/15 data

• undertaking major IT projects: o selecting a provider for the online demographic tool to display matrix data o implementing and extending the new grants management system to support our

community funding programmes o adding extended functionality to the integrated website

• preparing for the 2015 year end process and annual audit

• planning for the office relocation – scheduled for November 2015

• in association with Te Puni Kōkiri, undertaking a review of the Board fees.

Financial performance The finance report is attached as Appendix 2.

Staffing • Mr Tuehu Harris has been appointed as acting Chief Executive, replacing Dr Poia

Rewi who has returned to his position with the University of Otago.

• While Mr Harris is acting CE, Fiona Kale replaces him as Corporate Services Manager.

Governance Dr Wayne Ngata has been appointed as Chair of the Board and Professor Rawinia Higgins and Charisma Rangipunga have been appointed to the Board, replacing Dr Poia Rewi and Katarina Edmonds. The formal welcome for the new members was held on 23 July.

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Appendix 1

Proof of performance - outputs Policy and research

MEASURE PAST TRENDS 2014-15 PERFORMANCE ALIGNMENT TO

MĀORI LANGUAGE STRATEGY 2014

2011-12 Actual

2012-13 Actual

2013-14 Actual Forecast Performance

Year to Date Variance Notes

Effectiveness indicators

Number of times the occasional discussion papers on the Māori Language are downloaded by stakeholders

New measure 200 downloads

Not able to be reported N/A

Four papers have been loaded to the Te Taura Whiri website. However, there is

no capacity to monitor downloads of individual documents on the old website with its outdated technology. This data will not be able to be monitored until the

new website is in place (early July 2015).

Te mārama pū ki te whakaora reo

Service management indicators

Confirmation and publication of the Māori Language research agenda New measure 0 By April

2015 Did not

complete N/A

The draft report on the research project to identify priorities for the research agenda was received by 30 April.

Planning to incorporate the recommendations into the 2015/16 and outyears' work programmes has been delayed by key staff vacancies and will

be undertaken in the first half of the 2015/16 financial year. Publication of

the formally adopted research agenda is expected by December 2015.


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2011-12 Actual

2012-13 Actual



Completing research contracts for phase 1 of the research agenda New measure By April

2015 Did not complete - 80%

(4 out of 5 contracts were signed by 30 April 2015)

Results for the contracts in phase 1 of the research programme as at year end are: • 2 completed - website/portal and

research agenda report • 3 under contract with work ongoing

(2 signed before 30 April, 1 signed in June)

Note: This measure was intended to track how many of the initial contracts were in place by 30 April 2015. It was never intended that all five contracts would have all work completed by 30 April.

Te mana o te reo

Establishing the scholarships programme (to increase national interest and engagement)

New measure By April 2015

Did not complete N/A

The April 2015 deadline was not met. The scholarships programme will be

based on the research agenda priorities and is expected to be established by

December 2015.

Te mana o te reo

Output trends

Number of occasional discussion papers provided to Māori language stakeholders New measure 4 4 0%

Met forecast. Four papers were published on the Te

Taura Whiri website Te mārama pū ki te

whakaora reo

Number of hui held to confirm future research priorities New measure 10 13 30% Exceeded forecast Te mārama pū ki te

whakaora reo

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Language development

MEASURE

PAST TRENDS 2014-15 PERFORMANCE ALIGNMENT TO MĀORI LANGUAGE

STRATEGY 2014 2011-12 Actual

2012-13 Actual

2013-14 Actual Forecast Year to

Date Variance Notes


Content for Te Toi Reo Māori (translator and interpreter) training aligns with international best practice for translators and interpreters

New measure 100% 100% 100% 0% Met forecast.

Exam training was delivered at the kura reo held in January 2015 at Ahuriri.

Te kounga o te reo


Percentage of external queries about the Māori Language that are responded to within 5 calendar days

New measure 94% 95% 62% (35%)

Did not meet forecast. Most requests are responded to within 1-2 days; however, staffing changes and the use of external contractors to

assist the process have meant some more complex queries have taken longer.

Te kounga o te reo

Percentage of new entries and edits to Māori language glossaries and lexicon that are processed within 10 working days

99% 99% 99% 99% Not able to

be reported.

N/A

Because of staff vacancies, this work was undertaken by contractors over Q3 and Q4.

Accordingly, there was no alignment between the timing of new entries/edits being identified

and the processing of the work.

Te kounga o te reo

Output trends Number of external queries about the Māori language received 351 395 288 300 233 (22%) Did not meet forecast.

Measure is demand driven. Te kounga o te reo

Analysis of queries (by type of enquirer, location, type of query and intended use of information)

New measure

No target but provides a picture of the workload

44% of requests (99) have been received from public sector agencies; 47% (106) from private sector agencies or individuals and 9% (21) have been

internal. Te kounga o te reo

Number of new entries/edits/deletions to Māori language glossaries and lexicon

2,266 2,385 2,423 2,000 3,607 80% Significantly exceeded forecast.

Work undertaken by external contractors because of staff vacancies.

Te kounga o te reo

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MEASURE

PAST TRENDS 2014-15 PERFORMANCE ALIGNMENT TO MĀORI LANGUAGE

STRATEGY 2014 2011-12 Actual

2012-13 Actual


Date Variance Notes

Number of new words developed and recorded in Te Taura Whiri i te Reo Māori new words database

5 149 230 >230 112 (51%) Did not meet forecast.

Creation of new words is in response to demand only.

Te kounga o te reo

Number of Whakamātauria Tō Reo Māori (Level Finder Examinations) examinations set, number of sitters

5 exams 4 exams 5 exams

Maintain or improve

trend

6 exams 20% Exceeded forecast

Te kounga o te reo; Te mana o te reo 44 sitters 42 sitters 102 sitters 39 sitters (38%)

Did not meet forecast (trend average is 56) Auckland University delayed the LFE sitting

planned for May 2015 until the 2015/16 year. The University began using the LFE exam to assess te reo proficiency of its Māori teaching

trainees in 2014/15, which significantly increased the numbers sitting and therefore the trend

average for the past three years.

Percentage of sitters achieving Level 3 (moderate proficiency) 52% 50% 66%

Maintain or improve

trend 79% 26% Exceeded forecast (trend average is 56%) Te kounga o te reo;

Te mana o te reo

Toi Reo Māori translator exam - number of exams, sitters and pass rate

1 exam 1 exam 1 exam

Maintain or improve

trend

1 exam 0% Met forecast

Te kounga o te reo; Te mana o te reo

3 sitters 9 sitters 15 sitters 7 sitters (22%) Did not meet forecast (trend average is 9). Measure is demand-driven

0% 22% 20% 43% 206% Significantly exceeded forecast (trend average is 14%)

Toi Reo Māori interpreter exam - number of exams, sitters and pass rate

1 exam 1 exam 1 exam

Maintain or improve

trend

1 exam 0% Met forecast


3 sitters 4 sitters 4 sitters 2 sitters (46%) Did not meet forecast (trend average is 3.7) Measure is demand-driven

0% 25% 0% 0% (100%) Did not meet forecast (trend average is 8%).

Measure is dependent on abilities of candidates and the pass mark is 80%

Number of Toi Reo Māori (translator/interpreter) training sessions per year

New measure 1 Maintain

or improve trend

1 0% Exam training was delivered at the kura reo held in January 2015 at Ahuriri.


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Community funding



2011-12 Actual

2012-13 Actual




Percentage of Mā te Reo/CBLI projects that meet or exceed expectations of the programme delivery (Mā te Reo by funding round; CBLI by financial year)

Round 10 87%

Round 11 94%

Round 12 90%

Round 13 ≥ 90% 96% 7%

Exceeded forecast. Of the 50 projects which have finished to date, 48 completed successfully and 2

did not deliver on the expected programme.

Te ako i te reo; Te kōrerorero o te reo


Percentage of approved Mā te Reo/CBLI applications that are contracted (Mā te Reo by funding round; CBLI by financial year)

100% 91% 78% 75% in the year of the

round 95% 26%

Exceeded forecast. Of the 97 approved Mā te Reo

applications in round 14, 6 are currently still in negotiations.


Successful Mā te Reo/CBLI applications receive notification of a contract within four weeks of the board decision to approve

New measure 90% 100% 11% Exceeded forecast.

All applicants received notification of a contract within four weeks of Board

approval.


An annual evaluation is undertaken of an aspect of community funding (processes, practices, programmes or outcomes)

New measure 2 1 2 100%

Exceeded forecast. Dr Richard Benton completed two

reports in the year: a scoping report on prerequisites for an evaluation

framework and an investigation into the numbers of te reo speakers in Auckland.


Output trends

The number of Mā te Reo/CBLI applications, $ applied for, number of grants approved and $ approved

New measure Maintain or

improve trend

In round 14, 185 applications (including 7 strategic grant applications) were received requesting $7,750,275. Of the 185 applications received,

97 applications worth $3,071,351 were approved funding. Te ako i te reo;

Te kōrerorero o te reo

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2011-12 Actual

2012-13 Actual



Funding is distributed across a range of activities and types of organisation throughout Aotearoa

New measure No forecast set

Examples of funding support in round 14 include the Māori stage at Polyfest in Auckland, a Wānanga Reo in Dunedin, a Language Plan for

Te Iwi o Ngāti Koata, Fish factsheets to be produced in te reo by NZ Landcare Trust, a mobile app for intermediate te reo speakers


Numbers of whānau and regions involved in specific programmes

He Kāinga Kōrerorero

161 whānau

150 whānau

150 whānau 150 whānau 150 whānau 0% Met forecast

HKK contract is on track with 150 whānau across 17 regions. Milestone 3

(to 31 March) has been completed. Milestone 4 is due 31 July 2015.

Te ako i te reo; Te kōrerorero o te reo 17

regions 17

regions 18 regions 17 regions 17 regions 0%

Te Kura Whānau Reo (CBLI) New measure 75 whānau 75 whānau 75 whānau 0%

Met forecast TKWR contract is on track with 75 whānau. Milestone 6 completed.


The percentage of Mā te Reo/CBLI applicants and successful contractors who are:

First time applicants New measure 46% ≥ 40% 49% 23%

Exceeded forecast 37 out of 75 of successful providers to MTR Round 14 had applied for the first

time. (Note that several providers had multiple

successful applications.)


Repeat applicants (those with > 4 years' support since Round 10) New measure 19% ≥ 20% 19% (7%)

Did not meet forecast. 14 out of 75 MTR Round 14 successful providers had received funding for >4

years since Round 10.


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Stakeholder engagement



2011-12 Actual

2012-13 Actual


Date Variance Notes


Percentage of customers who report that resources produced to support the acquisition of te reo Māori are helpful.

New measure 80% 84%

Maintain or improve

trend 82% (0%)

Met forecast (trend average is 82%).Results of SurveyMonkey on TWRM resources undertaken

in Sept 2014.

Te mana o te reo; Te kounga o te reo;

Te kōrerotanga o te reo

Percentage of resources, briefings and media releases that meet Te Taura Whiri i te Reo Māori quality standards.

New measure 100% 97% (3%)

Met forecast. A sign-off process is in place where a certified translator translates ML content and a second

person quality checks the content in both English and te reo Māori.

Te kounga o te reo


Number of relationships with key stakeholders which are formalised (eg by Heads of Agreement, MOU, a commitment to formal meetings, establishing a working party).

New measure 3 4 33%

Exceeded expectations. A core working group comprising Te Puni Kōkiri, Human Rights

Commission, Ministry of Education and NZ Post meets every 6 weeks to oversee progress for Te Wiki o te Reo Māori and Ngā Tohu Reo Māori. Other key groups involved include Plunket and

Te Kupu o te Ra (te Wiki o te Reo Māori) and Te Wānanga o Aotearoa, Microsoft, Te Māngai

Pāho, Vodafone and Te Matatini (Ngā Tohu Reo Māori).

Te mana o te reo; Te kounga o te reo; Te mārama pū ki te

whakaora reo

Number of threads on Twitter or Facebook pages used by Te Taura Whiri i te Reo Māori which are over 80 percent in te reo.

New measure 600 358 (40%) Did not meet forecast.

The figures previously reported have been reviewed and reworked to provide a realistic

assessment of engagement with stakeholders.

Te mana o te reo; Te mārama pū ki te

whakaora reo

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2011-12 Actual

2012-13 Actual


Date Variance Notes

Output trends

Number of resources to support the acquisition and use of te reo Māori delivered to customers (physical delivery and online resources downloaded).

522,475 309,600 347,660 320,000 529,063 65%

Exceeded forecast. Nearly 170,000 files were downloaded, plus 1,400 videos viewed.

However, the majority of the downloads are for the audio files, which averaged nearly 30,000 a

month over the entire year

Te mana o te reo; Te kounga o te reo; Te mārama pū ki te

whakaora reo

Profiles of followers of Te Taura Whiri i te Reo Māori in social media. New measure

No forecast

set 35,243 0% Includes follows and likes on one Twitter account

and two Facebook pages. Te mana o te reo

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Appendix 2

FINANCIAL REPORT for the quarter ended 30 June 2015.

Purpose

This finance report presents the provisional Statement of Financial Performance and Statement of Financial Position of Te Taura Whiri i te Reo Māori for the year ended 30 o Pipiri 2015 and is subject to further year-end adjustments and Audit changes.

Financial performance

Provisional results for the year ended 30 o Pipiri 2015 shows a surplus of $1.484m which is $0.601m more than budget. The financial performance is further broken down to show expenditure for Community Based Language Initiatives fund (CBLI) and He Puna Whakarauora (HPW) which gives a more transparent view of Te Taura Whiri i te Reo Māori (TTWh) expenses.

Revenue

Total revenue received is more than budgeted by only $0.004m and relates to higher Interest Income than expected.

Expenses

Total expenses are showing an underspend of $0.608m. This underspend mainly relates to operating expenses. The underspend of $0.076m in TTWh operating expenses mainly relates to the delay in ordering Te Wiki o te Reo Māori resources in July rather than June 2015 where it was originally budgeted.

He Puna Whakarauora

Total estimated expenditure for 2014/15 is $1.506m against a budget of $1.781m leaving a surplus of $0.275m which mainly relates to forecasted sponsorship funded projects not fully utilised in this financial year. Of the $1.506m expenses, $0.470m relates to administration. Please note that the cost of administration for 2013/14 was $0.165m bringing the total costs of administration to $0.634m against a budget of $0.700m for both financial years.

Total estimated project costs of $1.036m for 2014/15 mainly consist of contracts relating to the five priority areas. Multi-year contracts totalling $1.600m were entered into this financial year with a total spend of $0.896m for all five priority areas. The remaining $0.140m expenses mainly relate to $0.068m on contributions to stakeholders revitalising te reo Māori with the remainder spent on website maintenance, advisory group services, translation costs and travel. Plans have been discussed with Te Puni Kōkiri and the Minister for Māori Development on how to utilise the total estimated underspend of $2.096m from the 2013/14 and 2014/15 financial years.

CBLI

Total estimated expenditure for 2014/15 is $0.038m against a budget of $0.304m leaving a surplus of $0.266m. The $0.038m expenditure relates to CBLI contract milestone payments for Ngāti Mutunga O Wharekauri Iwi Trust and Ngāti Pāhauwera Development Trust. As

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previously mentioned, the underspend relates to aligning the fund to the strategic directions of the strategy. Plans are underway to utilise the underspend in CBLI in the 2015/16 financial year and have been discussed with Te Puni Kōkiri and the Minister for Māori Development.

CBLI - Te Kura Whānau Reo multi-year contract is on track.

Statement of Financial Position

Te Taura Whiri i te Reo Māori is in a stable financial position with a working capital figure of $8.440m (compared to $6.502m as at 30 June 2014).

The asset to liability ratio is 1:0.52 and the overall equity position is positive at $5.029m (compared to $3.545m as at 30 June 2014). The cash balance for the period is $10.307m.

As forecasted in the Statement of Performance of Expectations Te Taura Whiri i te Reo Māori is forecasting a $1.956m deficit for 2015/16 financial year and the reserves of $5.029 will be used to offset this deficit. This deficit mainly relates to utilising the underspend in CBLI and He Puna Whakarauora from previous years.

Mā Te Reo Investment

The fund is currently worth $4.330m and is accounted for separately in to the residual funding (balance of original $15m), 2011/12 annual allocation of $2.0m (Round 11), 2012/13 annual allocation (Round 12) and 2013/14 annual allocation (Round 13) and 2014/15 annual allocation (Round 14). This comprises:

• $2.590m residual of the original $15m funding.

• $0.089m of Round 11 funding; $1.888m worth of Round 11 contracts have been executed.

• $0.675m of Round 12 funding; $1,508m worth of Round 12 contracts have been executed

• $0.423m of Round 13 funding; $1.948m worth of Round 13 contracts have been executed with $0.059m outstanding over 18 contracts.

• $0.553m of Round 14 funding; $2.625m worth of Round 14 contracts have been executed with $0.890m outstanding over 76 contracts.

All of the funding for rounds 11, 12, 13 and 14 is being held in the call accounts. The majority of the residual funding is in bonds for maximum returns. $0.159m has been earned in interest for the year.

Board Fees

All board fees paid are currently within the fee range threshold.

Commission Member Board Fees to Date Fee Range Erima Henare $29,304 $24,000 - $32,000 Te Awanuiārangi Black $14,514 $12,000 - $16,000 Katarina Edmonds $6,750 $12,000 - $16,000 Poia Rewi $2,250 $12,000 - $16,000 Ruka Broughton $1,800 $12,000 - $16,000 Hinurewa Poutu $1,800 $12,000 - $16,000

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2014/15 2014/15 2014/15 2014/15 2014/2015

Actual Budget Variance Variance Forecast

$ $ $ % $

REVENUE

Operating Revenue from Crown

Operating Appropriation 3,204,000 3,204,000 - - 3,204,000

Mā Te Reo Fund - Monitoring and Evaluation 250,000 250,000 - - 250,000

Research & Development 2,000,000 2,000,000 - - 2,000,000

Community-Based Language Initiatives 1,460,960 1,460,960 - - 1,460,960

Total Operating Revenue from Crown 6,914,960 6,914,960 - - 6,914,960

Grants Revenue from Crown

Mā Te Reo Fund 2,250,000 2,250,000 - - 2,250,000

He Kāinga Kōrerorero 1,500,000 1,500,000 - - 1,500,000

CBLI - Te Kura Whānau Reo 836,040 836,040 - - 836,040

Total Grant Revenue from Crown 4,586,040 4,586,040 - - 4,586,040

Finance Revenue -

Interest Income 344,907 340,949 (3,958) (1.16)% 350,303

Other Revenue 166,815 166,764 (51) (0.03)% 166,764

Total Finance Revenue 511,722 507,713 (4,009) (0.79)% 517,067

Total Revenue 12,012,722 12,008,713 (4,009) (0.03)% 12,018,067

EXPENSES

Operating expensesAmortisation 13,860 12,735 (1,125) (8.83)% 12,744

Depreciation 44,648 45,135 487 1.08% 45,126

TTWh Operating expenses 1,824,270 1,900,819 76,550 4.03% 1,890,232

CBLI Operating expenses 38,919 293,887 254,968 86.76% 304,474

HPW Operating expenses 1,329,243 1,598,770 269,527 16.86% 1,598,770

TTWh Personnel 1,982,938 1,975,075 (7,863) (0.40)% 1,985,662

CBLI Personnel 10,587 10,587 100.00% 10,587

HPW Personnel 177,177 181,938 4,761 2.62% 181,938

Total Operating Expenses 5,411,054 6,018,946 607,892 10.10% 6,029,533

Contract Expenses (net)

Mā Te Reo Fund 2,781,452 2,781,452 - - 3,250,000

He Kāinga Kōrerorero 1,500,000 1,500,000 - - 1,500,000

CBLI - Te Kura Whānau Reo 836,040 836,040 - - 836,040

Total Contract Expenses 5,117,492 5,117,492 - - 5,586,040

Total Expenses 10,528,546 11,136,438 607,892 5.46% 11,615,573

Operating Surplus/(Deficit)

Operating Surplus 2,015,628 1,414,314 601,314 42.52% 1,402,494

Contracts Surplus (531,452) (531,452) - - (1,000,000)

Total Operating Surplus/(Deficit) 1,484,176 882,862 601,314 68.11% $402,494

Te Taura Whiri i te Reo MāoriStatement of Financial Performancefor the 12 months ending 30 June 2015

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2014/15 2013/14

Actual Actual$ $

ASSETS

CURRENT ASSETS

Cash and cash equivalents 6,127,722 4,396,511Debtors and other receivables 35,643 224,629Mā te Reo Agency Fund Investment Account 4,180,214 4,023,469

Prepayments 1,199 4,288

GST receivable - -Total Current Assets 10,344,778 8,648,897

NON-CURRENT ASSETS

Mā te Reo Agency Fund Investment Account 150,000 580,000

Property, Plant and equipment 74,023 103,513Intangible assets 54,853 29,669Total Non-Current Assets 278,876 713,182

TOTAL ASSETS 10,623,654 9,362,079

LIABILITIES

CURRENT LIABILITIES

Creditors and other payables 867,687 564,354Mā te Reo Agency Fund Investment Account 1,012,337 923,250GST payable (140,511) 439,693Employee entitlements 164,767 198,085Total Current Liabilities 1,904,280 2,125,382

NON-CURRENT LIABILITIES

Mā te Reo Agency Fund Investment Account 3,690,294 3,680,219Employee entitlements - 11,574

Total Non-Current Liabilities 3,690,294 3,691,793

TOTAL LIABILITIES 5,594,574 5,817,175

NET ASSETS 5,029,080 3,544,904

OWNER'S EQUITYBrought Forward 3,544,904 1,114,693

Current Year Earnings 1,484,176 2,430,211

Total Crown Equity 5,029,080 3,544,904

as at 30 June 2015

Te Taura Whiri i te Reo MāoriStatement of Financial Position

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Appendix 3 Audit 2014 – list of recommendations and actions taken Ref Audit Issue Actions Status / Due

Date

1. Follow MBIE’s procurement process and guidelines when procuring future legal services

Manager Procurement and contracts appointed Review of procurement policy

Completed

2. Implement a system that ensures consistent and frequent monitoring and scrutiny of legal fees

Met with Chen Palmer 28/1/15. Legal Services Order Form is now used

Completed

3. Insist that Chen Palmer provides itemised invoices to support legal fees invoiced.

Discussed at meeting with Chen Palmer held on 28/1/15.

Completed

4. Tax invoices or other relevant supporting documentation should be retained for all expenditure; In particular FCM travel invoices, visa card expenses.

Hotel invoices have been attached to the FCM invoices and the relevant information reviewed against the Travel policy.

Completed

5. Deal directly with accommodation providers located close to head office (in particular Rydges) so cheaper rates can be negotiated and to reduce agency costs

Cheaper rates can only be achieved based on minimal expected bookings of around 50 nights per annum. This is unlikely to be reached. No agency costs are charged for accommodation by FCM

Completed

6. The narrative in the general ledger should support the expenditure incurred

The Accountant reviews all entries made by the Receptionist/ Administrator.

Completed

7. Flights should be booked as early as possible, particularly for scheduled Board meetings, to avoid increased costs associated with late bookings

Those booking travel are aware of this and all attempts are made to book early.

Completed

8. Itemised invoices should be provided by the travel agent so that travel expenses can be monitored against the Travel Policy

See 4 above Completed

9. Personal grievance – clearer communication between relevant parties so everyone is fully aware of the situation. All personal grievances be resolved in a timely manner. If they cannot be resolved, and there is a settlement that is likely to occur, a cost analysis should be undertaken to assess the potential liability.

All previous PG issues have been settled.

Completed

10. GST payable/receivable reconciliation system error – find/resolve the cause

Journal entered to adjust the opening balance

Completed

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Ref Audit Issue Actions Status / Due Date

to ensure GST liability in the GL correctly reconciles to GST returns.

11. Annual leave variance – ensure that the system parameters are set up correctly so that iPayroll calculates and reports the correct leave balances for staff.

A review has been completed by the HR advisor and sent to the Corporate Services Manager.

Completed

12. Payroll variances – review salaries and wages paid as per the iPayroll system to ensure it is consistent with the amounts in employment agreements.

A review has been completed by the HR advisor and sent to the Corporate Services Manager.

Completed

13. Performance information – increase the clarity on future trends/targets for outcomes, key result areas and outputs beyond 2014/15.

Included in the 2015/16 SPE. Completed

14. Financial delegations – updates the financial delegation policy and has this approved by the Board. This will minimise the risk of expenditure being inappropriately authorised.

The Board has approved the updated financial delegation policy.

Completed

15. Review of Conflicts of Interest policy – all interests should be disclosed to ensure that the organisation has safeguarded itself from potential risk of conflicts of interest.

Interest schedule of Staff and Board members approved by the Board in June 2015 meeting. Conflict of Interest forms are filled out in MTR funding decision meetings and actions minuted by Te Rōpū Tautoko and Te Taura Whiri i te Reo Māori Board

Completed

16. Annual PPE impairment review – perform a formal impairment review of assets on an annual basis.

Stocktake to be undertaken based on the final June 2015 balances

By 31/07/2015

17. Property lease approval – ensure compliance with financial delegations policy. Specifically, the Board should approve all property rental lease agreements and this should be recorded in the Board minutes.

We note this for future property leases that the requirement is to have this signed off by the Board.

Completed

18. Secondment agreements – formal documents be signed to record any changes in employment terms to demonstrate both parties are in agreement with the changes.

Noted for future secondment agreements including the current Acting CE secondment. All the appropriate documentation has been signed and is on file.

Completed

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quarterly performance report: to 30 june 2015 · quarterly performance report: to 30 june 2015...

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