Resourcing audits

The Ministry of Education audits roll returns to ensure that schools receive the correct funding and staffing entitlements for their needs.

Level of compliance Main audience Other


  • Boards
  • Principals and Tumuaki
  • Administrators


Boards are responsible for reporting to the Ministry, and will be required to deliver necessary documentation in a resourcing audit. 

Proof of student eligibility

Because a large part of your school's resourcing is based on roll information, resourcing auditors will look for proof of students' eligibility.

It is therefore critical that you check the eligibility status of all students being claimed as domestic students for funding purposes. Our Education Circular 2017/01 – Eligibility to enrol in New Zealand schools contains helpful information about eligibility.

All children and young people aged between five and 19 years have the right to enrol in a New Zealand state school if they are a domestic student, or an approved exchange student.

Audit documents

When you receive notification of a resourcing audit it will tell you what documents or data the audit team will need. 

You will be required to provide copies of your full school audit rolls.

• A full school audit roll is an alphabetical list of all students attending your school on each roll return date.
• It confirms that all students at your school have been included on the roll, and identifies students other than full time regular students.

You should print and keep a copy with each of your roll returns. While it can be stored electronically, it must be made available to the Ministry's resourcing auditors on request.

Student enrolment document verification

All schools are required to present enrolment forms and verification of eligibility during a resourcing audit.

Enrolment documents should be attached to student enrolment forms. Your board must have a process to monitor the expiry dates for all student visas/permits for international students.

Domestic students

  • A copy of all relevant documents, such as a copy of a birth certificate or passport, to the student’s enrolment form.
  • If the student is eligible as a New Zealand citizen, New Zealand resident or Australian citizen, this only needs to be done if the board is the first in New Zealand to enrol that student.

International students

  • A copy of all relevant documents, such as a copy of a passport and student visa/permit or a limited purpose permit, to the student’s enrolment form.

Documents the auditors may require

All Schools
  • A full school audit roll, which is an alphabetical list of all students attending the school on the roll return date.
  • Copies of your school's roll return forms.
  • E19/1 manual attendance registers for the current school year or access to the electronic attendance registers for the current school year.
  • Student enrolment forms (including verification of eligibility).
  • All working papers used to prepare roll returns.
Some Schools
Some Schools
  • Lists of the students in Year 11, 12 and 13 showing details of their courses.
+adult students
  • Details of the adult students and their courses, and
  • Attendance registers for all adult students for each of their courses.
+students in alt. education
  •  A copy of the approved Alternative Education Verification Form for each student.
+Māori language resourcing
  •  A list of all students in a te Reo Māori or immersion class in levels 1-4b at the roll return date.
+students attending off-site or satellite schools
  • For example, alternative education, activity centres, work experience, Gateway)
  • A copy of the relevant agreements and attendance records from the off-site provider.
+Secondary Tertiary Programme (STP) students
  • A list showing details (name, funding year level, full-time equivalent (FTE)) of Year 11–13 students who are taking STPs.

What happens during an audit

If we select your school for an audit we'll write to you. We'll tell you what data or documents the audit team will need you to provide.

The audit team will check your school’s roll return using electronic attendance data. If there are any variances the team will contact your school. This may or may not involve a resourcing auditor visit.

If the audit team visits your school you'll need to provide them with:

  • a space to work
  • access to a staff member who can answer questions
  • access to a computer with your school’s electronic Student Management System (SMS) and electronic attendance register on it
  • access to the records and other information requested prior to the site visit.

After an audit

At the end of the audit, the auditor will report to your principal, or your principal's delegate, summarising the audit findings.

If the resourcing auditor decides your school roll has been under- or over-stated, your school's funding and staffing entitlements will be adjusted and future funding will be corrected.

Both off-site and on-site audits will be followed up with a written audit report.

Requesting a review of the audit findings

Your board can request a review of any audit adjustments outlined in the audit report. You'll have 20 working days from the date of the written report to lodge your request.

You should address and send your letter to:

The Manager
Resourcing Monitoring
Resourcing Division
Ministry of Education
DX: SR51201
Wellington 6140

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