The Ministry of Education audits roll returns to make sure schools receive the correct funding and staffing entitlements.
About resourcing audits
The Ministry has a team of resourcing auditors who audit roll returns. The main focus of an audit will be your school roll returns, but other documents will also be required.
All children and young people aged between 5 and 19 years have the right to enrol in a New Zealand state school if they're a domestic student, or an approved exchange student.
Because a large part of your school's resourcing is based on roll information, resourcing auditors will look for proof of students' eligibility. It's therefore critical that you check the eligibility status of all students being claimed as domestic students for funding purposes.
Keep a full school audit roll
A full school audit roll is an alphabetical list of all students attending your school on each roll return date. It:
- confirms that all students at your school have been included on the roll, and
- identifies students other than full time regular students.
If your school is audited, you'll be required to provide copies of your full school audit rolls. You should therefore print and keep a copy with each of your roll returns. (This can be stored electronically, but must be made available to the Ministry's resourcing auditors on request.)
What happens during an audit
If we select your school for an audit we'll write to you. We'll tell you what data or documents the audit team will need you to provide.
The audit team will check your school’s roll return using electronic attendance data. If there are any variances the team will contact your school. This may or may not involve a resourcing auditor visit.
If the audit team visits your school you'll need to provide them with:
- a space to work
- access to a staff member who can answer questions
- access to a computer with your school’s electronic Student Management System (SMS) and electronic attendance register on it
- access to the records and other information requested prior to the site visit.
What happens after an audit
At the end of the audit, the auditor will report to your principal, or your principal's delegate, summarising the audit findings.
If the resourcing auditor decides your school roll has been under- or over-stated, your school's funding and staffing entitlements will be adjusted and future funding will be corrected.
Both off-site and on-site audits will be followed up with a written audit report.
Requesting a review of the audit findings
Your board of trustees can request a review of any audit adjustments outlined in the audit report. You'll have 20 working days from the date of the written report to lodge your request.
You should address and send your letter to:
Ministry of Education
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