Financial declarations

You must submit an annual financial declaration and an audited financial report, in order to comply with your funding conditions.

Level of compliance Main audience Other


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

All early learning services must submit a financial declaration, as it is a condition of their funding.

About the declarations

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.

Declaration form for the financial year ending 2023 [PDF, 1 MB]

The Ministry publishes the declaration requirements, via the Early Learning Bulletin.

Early Learning Bulletin(external link)

There are separate financial declaration requirements at the initial network approval stage.

Network management


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.
  • 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

We require the following information:

  • a 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 Equity Funding was used. This includes 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.

Equity funding(external link)

Funding may be suspended

We 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 our reporting requirements.

Where to send the audited financial statements

Email the documentation to

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