Statement of Service Performance Policies and Critical Judgements and Assumptions

Reporting entity

Te Wānanga o Aotearoa is a Tertiary Education Institution domiciled in New Zealand and is governed by the Education and Training Act 2020 and the Crown Entities Act 2004.

The primary purpose of Te Wānanga o Aotearoa is to provide tertiary education and it has designated itself as a public sector public benefit entity for the purposes of financial reporting.

The Statement of Service Performance of Te Wānanga o Aotearoa is for the year ended 31 December 2022. The Statement was authorised for issue by Te Mana Whakahaere on 3 May 2023.

Basis of preparation

Statement of compliance

The Statement of Service Performance of Te Wānanga o Aotearoa has been prepared in accordance with the requirements of the Education and Training Act 2020 and the Crown Entities Act 2004, which include the requirements to comply with New Zealand generally accepted accounting practice (NZ GAAP).

The Statement of Service Performance has been prepared in accordance with Tier 1 PBE financial reporting standards, which have been applied consistently throughout the period, and complies with PBE financial reporting standards.

Critical reporting judgements, estimates and assumptions

In preparing the Statement of Service Performance, Te Wānanga o Aotearoa has made judgements on the application of reporting standards and has made estimates and assumptions concerning the future. The estimates and assumptions may differ from subsequent actual results. The main judgements, estimates and assumptions are discussed below:

Enrolment measures

Measures based on enrolments are extracted from internal systems based on finalised year-end figures. These are reconciled to the Single Data Return (SDR) submitted to the Tertiary Education Commission in January, which is the final year-end enrolments report to be submitted and is used for funding and statistical purposes by government.

In certain circumstances, tables based on enrolment percentages do not add to 100%. This is because a Māori or Pasifika student can identify as both. As a result, these students appear in both statistics.

Educational Performance Indicators

Certain reported results for the year are based on raw data that has yet to be refined by and reconciled with the Tertiary Education Commission, and which will not be finalised until after the statutory deadline for the preparation and audit of the Statement of Service Performance.

These results are in relation to successful course completion rates, first year retention rates and number of research degree completions.

The reporting of these measures for the current year uses the latest information available to Te Wānanga o Aotearoa at the time of preparation of the Annual Report. The comparatives for the prior years have been updated to show the final confirmed result.

Service Performance Information

The Statement of Service Performance is included in pages 32 to 46 of Te Pūrongo.

For the 2022-2024 Investment Plan Te Wānanga o Aotearoa revised Te Huanganui outcomes framework within the context of a relationship with the Crown, with three new outcomes that are based on the Te Tiriti o Waitangi principles of protection, participation and partnership.

The Statement of Service Performance now includes eight output measures that are intended to provide a coherent pathway towards achievement of the impacts and outcomes of Te Huanganui.

In addition to this, the Tertiary Education Commission Investment Plan Education Performance Indicators now sit within the Statement of Service Performance.

Any changes to the following measures from the previous 2020-2022 Investment Plan are entirely due to the change in outcomes as described:

1.2.1 Tauira report their use of te reo Māori has increased

1.3.2 Provide kaimahi with cultural leave so they can contribute to iwi and community events to maintain their Māori cultural relevance and mana

1.5.1 Tauira confirm an increased understanding of mātauranga Māori

2.1.2 Tauira are sharing their new skills and knowledge with whānau, hapū, iwi or community

2.2.1 Stakeholders satisfied

2.3.1 Tauira satisfaction

3.1.2 Tauira have a clearer view of how to achieve future goals

3.2.2 Proportion of policies on new QMS framework

3.4.1 Programmes delivered on Akorau platform

Tauaki Haepapa

Statement of Responsibility

In the financial year ended 31 December 2022, Te Mana Whakahaere (the Council) and the management of Te Wānanga o Aotearoa were responsible for:

› preparation of the annual financial statements and statement of service performance and the judgements used in them; and

› establishing and maintaining a system of internal control designed to provide reasonable assurance as to the integrity and reliability of financial reporting and non-financial reporting.

In the opinion of Te Mana Whakahaere and management of Te Wānanga o Aotearoa, the financial statements and statement of service performance fairly reflect the financial position and operations of Te Wānanga o Aotearoa for the year ended 31 December 2022.