Quick reference guide for new Ministry funding and programmes
This guide will help you to record Ministry funding in your annual financial statements from new Ministry initiatives, programmes and funding support. We will update this guide for new funding streams regularly.
- Free period products in schools and kura
- Ka Ora, Ka Ako | Healthy school lunches programme
- Funding support for COVID-19 alert level restrictions 2021
- COVID-19 ICT Devices to Schools
- Teacher aide pay equity claim (TAPEC)
- Hostel Wage Subsidy
- Te Mana Tūhono
- Payroll funding code errors
Free period products in schools and kura
About free period products in schools and kura
Poor access to period products can affect attendance and engagement at school. The access to period products initiative provides free sanitary items to students in schools and kura across New Zealand.
How to record in your financial statements
We will send you the journal entry required for your year-end financial statements to record the period products received. This information will be provided on the Secure Data Portal(external link) in early February.
| Entry | Details |
|---|---|
| DR | Expense - Administration |
| CR | Revenue – Government grants - other MOE grant |
Where to find information
You can find more information on our website including how to opt-in to the programme and how to order products at Access to free period products: information for schools and kura.
Ka Ora, Ka Ako | Healthy school lunches programme
About Ka Ora, Ka Ako
Ka Ora, Ka Ako is about being healthy and well in order to be in a good place to learn. The programme provides a free and healthy lunch every day to students that fall within the highest 25% of socio-economic disadvantage in schools and kura across New Zealand.
How to record in your financial statements
The Ministry will send you the journal entry required for your year-end financial statements to record the free school lunches received. This information will be provided on the Secure Data Portal(external link) in early February.
| Entry | Details |
|---|---|
| DR | Expense - Administration |
| CR | Revenue – Government grants - other MOE grant |
Where to find information
You can find more information about Ka Ora, Ka Ako on our website, including FAQs at Ka Ora, Ka Ako | healthy school lunches programme.
Funding support for COVID-19 alert level restrictions 2021
COVID -19 Tier 1 Regional Support Scheme (RSS)
This is an application-based scheme to provide financial assistance to schools and kura who have incurred repeated relief teaching costs in 2021 as a direct result of the COVID-19 regional and national Alert Level 3 and 4 restrictions. It does not cover other employment costs such as those incurred in relation to permanent or fixed-term employees, support staff, teacher aides or timesheet staff.
How to record in your financial statements
Approved funding will be paid via your quarterly operational grant under COVID-19 RSS Funding from 1 January 2022. You should code to Government grants – operational grants.
Where to find information
You can find more information on the criteria and application process on our website at Funding Support for COVID-19 Alert Level Restrictions 2021(external link).
COVID-19 reimbursement for distance learning costs
This is an application-based scheme to provide financial assistance to schools and kura who have incurred reasonable costs relating to the distribution of distance learning material from August 2021. As costs relating to distance learning are reimbursed on an actual and reasonable basis, we advise that you keep invoices and any supporting documentation for your approved claim as these may be required for auditing purposes.
How to record in your financial statements
Approved funding applications are paid fortnightly. You should code to Government grants – other MOE grant.
Where to find information
You can find more information on the criteria and application process on our website at Funding Support for COVID-19 Alert Level Restrictions 2021(external link).
COVID-19 board employee reimbursements 2021
The Ministry is providing funding to support schools and kura who have incurred additional costs in relation to board employees during the Alert Level 3 & 4 restrictions that commenced 18 August 2021. Board employees covered in the scheme are kapa haka tutors, canteen staff and out of school care and recreation employees (OSCAR).
How to record in your financial statements
Approved funding will be paid via your quarterly operational grant under COVID-19 BOARD EMP from 1 January 2022. You should code to Government grants – operational grants.
Where to find information
You can find more information on the criteria and application process on our website at Funding Support for COVID-19 Alert Level Restrictions 2021(external link).
COVID-19 ACC-funded teacher aides reimbursements 2021
Schools and kura can claim reimbursement of ACC-funded teacher aide costs incurred from 1 September 2021 to the end of the Alert Level 3 restrictions, that would otherwise be covered by ACC.
How to record in your financial statements
Approved funding will be paid via your quarterly operational grant under COVID-19 ACC from 1 January 2022. You should code to Government grants – operational grants.
Where to find information
You can find more information on the criteria and application process on our website at Funding Support for COVID-19 Alert Level Restrictions 2021(external link).
COVID-19 ICT Devices to Schools
About COVID-19 devices to schools
The Ministry’s distance learning package included delivery of hard packs, television broadcasts, access to online learning and teaching, as well as devices and connectivity. It was designed to support and empower parents, whānau and caregivers to support their children's learning from home, in partnership with kaiako and teachers.
ICT devices have been provided to schools and kura to enable remote learning of students to continue during Covid-19 lockdown.
How to record in your financial statements
You need to record devices received on your asset register at the following costs (excl GST):
| Device | Cost |
|---|---|
| Chromebook | $350 |
| iPad | $480 |
| Laptop | $600 |
You should record the assets in your financial statements as follows:
| Entry | Details |
|---|---|
| DR | Fixed assets-Devices |
| CR | Revenue – Government grants - other MOE grant |
You must depreciate the devices in accordance with your asset depreciation policy.
Where to find information
If you require a list of the devices for your school, please contact our Equitable Digital Access team at EDA@education.govt.nz.
For more information about insurance cover for devices for students, refer to our school bulletins COVID-19 update 24 March(external link) and COVID-19 update 23 April(external link).
Teacher aide pay equity claim (TAPEC)
About TAPEC
The Ministry of Education is providing additional funding to schools and kura to pay all eligible teacher aides the new pay equity rates under the historic pay equity claim between the Ministry of Education and NZEI Te Riu Roa on 27 May 2020.
How to record in your financial statements
These payments are on your quarterly operational grant notice under the Manual Payments heading. You should record the funding to Government grants – operational grants.
Where to find information
You can find more information about the teacher aide pay equity settlement on our website at Teacher aide pay equity claim.
Hostel Wage Subsidy
Purpose of funding
This subsidy is to fund Board-employed staff members in state or state-integrated schools with hostels or boarding houses for the duration that their region has been affected by COVID -19 alert level three or four lockdown. We have contacted those hostels and boarding houses that we assessed as being eligible for the funding.
Accounting treatment
Approved applications will be paid from end of October 2021. You should code to Government grants - other MOE grants.
Where to find information
To apply for this funding or for further assistance, please contact the Ministry at resourcing@education.govt.nz and include ‘Hostel staff wages subsidy application’ in the subject line. You can find more information about criteria and how to apply at Forms for resourcing.
Te Mana Tūhono
About Te Mana Tūhono
The Te Mana Tūhono programme offers all schools and kura the opportunity to upgrade their network hardware by 2024. Schools can opt-in to have their ICT network equipment replaced when it’s reaching the end of its life, access support to manage cybersecurity, and access ‘Help and Support’ from N4L for ICT network issues (0800 LEARNING).
This programme gives schools the confidence to offer their students a safe and secure online environment to take their NCEA exams online.
How to record in your financial statements
The Ministry will be paying for all the equipment and the installation costs on behalf of schools, and schools will be invoiced upon completion of the installation at $2.50 per student per annum.
The $2.50 per student charge should be expensed each year as this is seen as a service charge for equipment support, equipment replacement and secure access to the network. You should code to Expense – Administration.
Schools/kura should treat equipment installed (for example, switches and wireless access points) as part of Te Mana Tūhono by recording an asset and an equity contribution from the Ministry:
| Entry | Details |
|---|---|
| DR | Asset-Equipment |
| CR | Equity- Contribution from Ministry |
The equipment should be depreciated in accordance with your asset depreciation policy.
Where to find information
You can find more information about the programme on our website at Te Mana Tūhono.
Payroll funding code errors
About funding code errors
A funding code error occurs when payroll transactions are incorrectly coded to teacher salaries (TS), central funding (CF) or bulk grant (BG) within the payroll system.
Funding code errors can result in amounts that are payable either by a school to the Ministry, or by the Ministry to a school.
Funding code error balances have accumulated over time. All outstanding transactions dated prior to 30 June 2021 will now be settled.
How to record in your financial statements
Each year we advise you of the value of funding code errors for your school and ask you to record these balances in your annual financial statements if material.
If you have recorded an accounts receivable (for amounts owed by the Ministry) or an accounts payable (for amounts owed to the Ministry) in your 2021 financial statements, the following correcting entries should now be made to remove the current balance:
Charged to TS or CF and should be BG
| Entries | Details |
|---|---|
| DR | Accounts Payable – operating creditors |
| CR | Government grants - Teachers' salaries grant |
Charged to BG or CF and should be TS
| DR | Government grants - teachers' salaries grant |
| CR | Accounts Receivable - receivables from the ministry of education |
| Entries | Details |
|---|
If your school is affected by the funding code remediation, we will soon provide you with a letter confirming the settlement amounts via the secure data portal.
To record the settlement amount in your 2021 financial statements you will need to make the following entries:
If the sum of your funding code errors results in a receivable from the Ministry:
| DR | Accounts Receivable – receivables from the ministry of education |
| CR | Government Grants - teachers' salaries grant |
| Entries | Details |
|---|
If the sum of your funding code errors results in a payable to the Ministry:
No entry required, this debt will be written off
“Charged to BG or CF and should be TS” is less than “Charged to TS or CF and should be BG”
If you have previously made payment to the Ministry to settle a funding code error debt:
| DR | Accounts Receivable - receivables from the ministry of education |
| CR | Government Grants - teachers' salaries grant |
| Entries | Details |
|---|
Where to find information
If you have any questions about the funding code error remediation, please contact your Ministry School Finance Advisor.
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