Early learning service audits

Your early learning service must carry out an auditing process, which involves a site visit and the provision of documentation. An audit ensures that the early learning service is receiving the amount of funding you are entitled to.

Level of compliance Main audience Other


  • All early learning services
  • Parents, caregivers and whānau
  • Service managers
  • Educators, teachers and kaiako

Early learning services are required to undergo an audit from a visiting Ministry resourcing auditor. See below for what to expect from the process, and what you must do or provide in order to facilitate the audit.

The purpose of visits

Our resourcing auditors audit all early learning services. This is done to:

  • ensure the service is receiving the correct amount of funding
  • verify the service is meeting the record keeping requirements.

The main focus of a resourcing audit is verifying the accuracy of the RS7 form. All records, including the attendance, enrolment and staffing records are checked as part of the audit.

RS7 form(external link)

Site visit audit requirements

During a site visit, the resourcing auditor will need:

  • a quiet space to work, with access to a staff member who will be able to answer questions
  • access to the electronic records
  • access to the documents as listed in the audit visit letter.

Documentation required

Documentation required in an audit includes:

  • an RS7 form for the audit period
  • enrolment records
  • attendance registers
  • staff records
  • teacher qualifications, registration and practising certificates.

RS7 form(external link)

Centres offering 20 hours ECE also need to provide:

  • 20 hours ECE attestation records
  • records of fees, charges and donations
  • WINZ statements.

Documentation required for home-based services

Home-based services also need to provide additional documentation, including:

  • a list of educators/nannies and the addresses and names of the children in their care (including their own children under 6 years of age)
  • a record of the hours the coordinators have worked, signed timesheets and a record of the area they cover, including evidence of after-hours coverage
  • copies of the educators/nannies qualifications
  • confirmation of study for educators in training.

Audit report

At the end of a site visit, the resourcing auditor will provide a verbal report to the licensee or their authorised delegate.

A written report will be sent to the nominated contact person. This is usually sent within two weeks of the audit.

If the resourcing auditor determines that the service’s funding needs to be adjusted, then this adjustment will occur in the next funding cycle.


The service provider can appeal any audit finding in the report. Service providers have 20 working days from the date of the written report in which to lodge an appeal. The letter of appeal should be written to:

The Manager
Resourcing Division
Ministry of Education
DX Box SR51201

The appeal will be considered and if upheld, the funding adjusted.

The appeal process is managed by the Monitoring Manager, who will write to the early learning service within 21 working days with the outcome of the appeal.

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