Circular 2018/08 - Attendance Dues Accounts

Date 5 November 2018 | Circular 2018/08 | Category Governance

This circular is about Preparation of your 2018 attendance dues accounts.

The action needed is Ensure you meet the attendance dues annual reporting requirements for your school(s).

It is intended for 

Proprietors of all state-integrated schools.
All those preparing attendance dues accounts.
Auditors of attendance dues accounts.

For more information

Direct any inquiries about this circular to the National Office of the Ministry of Education, or the Association of Proprietors of Integrated Schools (contact details for both are at the end of this circular). 


This circular outlines the requirements for reporting to the Secretary for Education on attendance dues income and expenditure for the year ending 31 December 2018. It replaces Circular 2017/08. 


Section 450 of the Education Act 1989 requires that: 

  • Each Proprietor prepare accounts annually showing the total amount of attendance dues received and how the attendance dues have been spent,
  • The accounts must be prepared in the format specified by the Secretary for Education,
  • The accounts must be audited by a qualified Auditor, and
  • The audited accounts, together with the Auditor’s report, must be submitted to the Secretary for Education by a specified date (30 April 2019).

These requirements apply to attendance dues income and expenditure only, and not to the Proprietor’s comprehensive financial statements.
The attendance dues accounts for the year ending 31 December 2018 must be prepared in a format consistent with the Proprietas Trust model financial statements (the model). The model can be found on the Ministry of Education’s website.

The model’s expenditure categories align with the five-year data worksheet that is used for a review of attendance dues. The data worksheet includes the categories of expenditure on which attendance dues can be lawfully spent.

There are no changes from the previous year’s requirements.

Important Dates

30 April 2019

Audited attendance dues accounts and the Auditor’s report for the year ended 31 December 2018 must be submitted by 30 April 2019. Accounts should be submitted by email


If you have questions about preparing you attendance dues accounts, or the requirements of this circular, please contact the Ministry of Education at

Advice and support can also be provided by the Association of Proprietors of Integrated Schools at or (04) 496 1739.

Issued by

Natasha Barnett, Group Manager Resourcing, Sector Enablement and Support

Ministry of Education, National Office, Mātauranga House, 33 Bowen Street, Wellington, P O Box 1666, Wellington, New Zealand, Phone 04 463 8000, Fax 04 463 8001

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