Early learning service audits

The Ministry's resourcing auditors audit all early learning services to:

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

The main focus of a resourcing audit is verifying the RS7 form to check the accuracy of the services funded child hour entitlement claims. All records, including the attendance, enrolment and staffing records are checked as part of the audit.

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

The following is a summary of the documentation required for an audit:

  • RS7 Form for the audit period
  • Enrolment records
  • Attendance registers
  • Staff records
  • Teacher qualifications, registration and practising certificates

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 the following additional documentation:

  • List of educators/nannies and the addresses and names of the children in their care (including their own children under six years of age)
  • Hours the coordinators has worked, signed timesheets and a record of the area they cover, including evidence of after-hours coverage
  • Copies of the educators/nannies qualifications

The 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 ECE service within 21 working days with the outcome of the appeal.

Process Maps

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