Reporting requirements

To remain eligible for funding, TEOs must, as a minimum, supply any financial reports, statistical, or other information required by us or the Ministry of Education. Organisations registered with NZQA (for example PTEs) supply financial performance information to NZQA. Institutions supply financial information in their annual reporting to Parliament. Other organisations (for example schools and REAPs) report to the Ministry of Education.

A small number of organisations we fund do not report their financial information to Government, and are not registered with NZQA as PTEs. These organisations must provide an annual attestation to the TEC in the format prescribed, under Condition MOR114[1].

TEOs must contact us if any of the situations outlined in Rule MOR106[2] occurs.

Further reporting may be agreed with the TEO during the Investment Plan process.

The key reporting requirements are:

• Reporting on the Investment Plan
• Fund-specific reporting requirements specified in funding agreements (applying to funding delivered outside an Investment Plan, or not reported in the SDR)
• Data as required by the Single Data Return (SDR), the Qualification Register and the Course Register, and for ITOs, the Industry Training Register. This data is used for publishing performance information.
• Any reporting required under section 159YC(1) or 159YD of the Education Act 1989
• Our TEI Financial Monitoring unit’s requirements (TEIs only) 
• Crown Entity reporting under section 220 of the Education Act 1989 (such as Annual Reports and statement of service performance - TEIs only).

TEIs must be consistent with the Auditor General’s requirements for (statutory) annual reporting. The annual Statement of Service Performance is to be used to report on all their commitments included in their Investment Plans.

Requirements for SDR reporting and the funding consequences in cases of non-compliance are contained within Condition MOR012[3].

There are specific reporting requirements for other types of funding, and for ITOs.

General accountability and reporting requirements are contained in the following conditions:

Condition MOR005[4]	reporting requirements for TEIs
Condition MOR008[5]	requirement to contact the TEC - PTEs
Condition MOR010[6]	accountability and reporting requirements - REAPs and schools

• [1]

  Condition MOR114: Reporting and financial viability

  This requirement applies to tertiary education organisations (TEOs) that are not institutions, and do not provide financial reports to a Government agency other than the Tertiary Education Commission (TEC).

  Such TEOs not registered with the New Zealand Qualifications Authority, and receiving funding from the TEC, must provide the TEC, within ninety days of their financial year-end, an attestation as to that TEO's financial performance, in the format prescribed by the TEC. Industry Training Organisations must also provide this attestation.

• [2]

  Condition MOR106: Notification of changes in circumstances

  Tertiary education organisations (TEOs) must contact the Tertiary Education Commission (TEC) in the following situations:

  • Any loss or damage to records that might affect the TEC’s ability to audit the TEO
  • Changes in circumstances that may impact on funding eligibility
  • Change in circumstances that may affect the TEO's ability to meet the conditions of the Investment Plan agreed with the TEC or the eligibility criteria or conditions related to funding.
• [3]

  Condition MOR012: SDR reporting

  Tertiary education organisations receiving Student Achievement Component (SAC) funding must report through the Single Data Return (SDR) by the date listed in the SDR extract timetable. Reporting includes course and qualification completions. 

  If a SAC-funded TEO fails to submit the SDR electronically in accordance with the SDR manual requirements, the Tertiary Education Commission may suspend funding to that TEO for a period it considers appropriate. If the TEO continues to fail to submit the SDR, both the following may be withdrawn:

  • All access by the TEO to SAC funding
  • Access for new learners to student allowances and the Student Loan Scheme.
• [4]

  Condition MOR005: TEI requirement for SSP, SDR, qualifications and staffing returns

  Every tertiary education institution (TEI) must:

  • include in the financial statements required under section 41 of the Public Finance Act 1989 a Statement of Service Performance (SSP) of the institution as compared with the institution’s objectives and performance measures and targets specified in the TEI's Plan covering that year. This includes a SSP reporting on Special Supplementary Grants
  • submit Single Data Returns, course and qualification completion returns, and an annual Staffing Return to the Ministry of Education at specified times throughout the calendar year - see Single Data Returns.
• [5]

  Rule MOR008: Requirement to contact the TEC—PTEs

  The following are situations when a private training establishment (PTE) must contact the Tertiary Education Commission (TEC) Service Centre:
  

  • Cancellation of New Zealand Qualifications Authority registration and/or accreditations and/or approval – notify the TEC immediately
  • Liquidation/receivership of PTE, or when the PTE's financial viability may be affected – notify the TEC immediately
  • Change of ownership or governance - see PTE Change of Ownership or Governance
  • Change of official name of the PTE, or delivery sites - see the resource Provider Details Form (PDF, 62 Kb)
  • Loss of, or damage to, records that might affect the TEC’s ability to audit the PTE
  • Changes in circumstances that may affect funding eligibility, including the ability to meet the conditions of its Investment Plan or any funding agreement with the TEC.
• [6]

  Condition MOR010: Accountability and reporting requirements—REAPs and schools

  Rural Education Activities Programmes (REAPs) and schools must contact the Tertiary Education Commission (TEC) with any changes in circumstances that may affect funding eligibility, including the ability to meet the conditions of the Investment Plan or any funding agreement with the TEC.