Financial declaration for early learning services

Services are required to submit an annual financial declaration relating to the previous financial year, before 30 June each year. This is a condition of their Ministry funding, and assures the Ministry that the funding is being spent appropriately.

The Ministry publishes the declaration [PDF, 941 KB] requirements, via the Early Learning Bulletin.


The following services are required to complete the declaration but are exempt from sending the Ministry audited financial reports:

  • services that have not completed a full financial year of operation, or
  • services with a total Ministry income of $80,000 (including GST) or less for the full financial year. This threshold includes targeted funding.

Required Information

The Ministry requires the following information:

  • completed and signed declaration form for each licence number
  • audited financial statements
  • independent auditor’s report, completed by a member of the Chartered Accountants Aus and NZ (CAANZ), or CPA Australia Limited
  • details of how the Equity Funding was used. Equity funding is any Equity Funding, Support Grants for Provisionally Registered Teachers and Annual Top-Up for Isolated Services (ATIS). The format given in the declaration form should be used to provide this information.

To check if an auditor is a CAANZ member, go to the Chartered Accountants website(external link) or call 0800 469 422, or to check if and auditor is a CPA member go to CPA Australia Limited(external link) or call 1300 73 73 73 (within Australia) or +61 3 9606 9677 (outside of Australia)

Funding may be Suspended

The Ministry may suspend funding if services:

  • do not meet the reporting deadline of 30 June
  • do not send all the required documents to the Ministry
  • financial statements are not audited by a member of CAANZ, or
  • financial statements do not meet the Ministry’s reporting requirements.

Where to Send the Audited Financial Statements

Post the required documentation to:
Resourcing Division
Ministry of Education
PO Box 1666
Wellington 6140
or fax to (04) 463 8374.

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