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Ministry of Education New Zealand

What you need to do#

If you are a licensed early learning service, you must send us a declaration and your financial reports each year. We must receive the previous financial year's reports by 30 June of the next year.

If you don't complete this requirement, your funding could be withheld.

The annual declaration#

All services must send us a completed and signed declaration form including details of how any equity funding received was spent. If you are a multi-licensed service, you must complete a separate form for each licensed service.

pdf thumbnailDeclaration form for the financial year ending 2024
DownloadPDF1.1MB

Your financial report#

You must send us:

  • an audited financial report for the financial year
  • an independent auditor’s report for the financial report, completed by a member of the Chartered Accountants Australia and NZ (CAANZ), or CPA Australia Limited.

The ECE Funding Handbook has more information about financial reporting and audit requirements.

12-1 Financial reporting – ECE funding handbook

Exemption#

You do not need to send us your financial report if either of the following applies to your service:

  • you are a new service or owner and have not been operating for the full financial year
  • you had a total Ministry income of $80,000 (including GST) or less for the financial year.

If this exemption applies to your early learning service, you must still submit an annual declaration form.

Where to send the annual declaration and financial report#

Send your completed and signed declaration form and your financial report to the Resourcing team.

Email: [email protected]

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  • Education professionals