Quick reference guide: How to account for new and existing Ministry funding and programmes
This guide will help you to record Ministry funding in your annual financial statements from new and existing 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
- Teacher aide pay equity claim (TAPEC) and support staff in schools collective agreement (CA)
- Te Mana Tūhono
- CO2 monitors and air purifiers
- Statutory intervention funding
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 |
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: 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. The main tool used to determine the socio-economic barriers present in a school’s community is the Equity Index.
How to record in your financial statements
Where your school or kura has opted to use the ‘External model’ for the supply of lunches, 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 |
Where your school or kura has opted to use the ‘Internal model’, relevant financial information will have been provided during the year as payments were received.
Where to find information
You can find more information about Ka Ora, Ka Ako on our website, including FAQs:
Ka Ora, Ka Ako | healthy school lunches programme.
Teacher aide pay equity claim (TAPEC) and support staff in schools collective agreement (CA)
About the 2 settlements
The Ministry of Education is providing additional funding to schools and kura for both the support staff in schools collective agreement settlement and the teacher aide pay equity settlement. The additional funding is provided specifically to enable school boards to pay all eligible teacher aides and eligible support staff, the new pay equity rates.
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 – Ministry of Education.
Where to find information
You can find more information about the teacher aide pay equity settlement on our website: Teacher aide pay equity claim
More information about the support staff in schools collective agreement settlement can be found on our website: Support Staff in Schools' Collective Agreement(external link)
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 need to obtain confirmation of the value of the equipment at the time of installation by contacting the Te Mana Tūhono team.
Schools/kura should treat equipment installed (eg 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: Te Mana Tūhono.
CO2 monitors and air purifiers
About CO2 monitors and air purifiers
In 2022 the Ministry has distributed more than 12,000 portable CO2 monitors and 13,000 portable air cleaners to state and state-integrated schools to support them with good ventilation, and as part of our response to COVID-19. These devices were provided at no cost to the schools.
All schools that have received devices are to record them on their fixed asset register. Schools are responsible for any ongoing maintenance, consumables or replacement devices.
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 cost of the CO2 monitors and air purifiers supplied and paid for by the Ministry of Education. This information will be provided on the Secure Data Portal(external link) in early February.
Please note CO2 monitors and air purifiers should be depreciated over their estimated useful life on a straight-line basis. The expected useful life for CO2 monitors and air purifiers is 4 years.
| Entry | Details |
|---|---|
| DR | Fixed assets |
| CR | Revenue – Government grants |
Where to find information
You can find more information about CO2 monitors and air purifiers on our website: Device support | Te Mahau(external link)
If schools have further questions, please contact your Ministry property adviser or ventilation.mailbox@education.govt.nz.
Statutory intervention funding
About statutory intervention funding
A statutory intervention is a way that the Ministry supports schools and kura needing help with operational risks or risks to the welfare or educational performance of their students.
The aim of any intervention is always to return the school to full self-governance as soon as the recommendations and objectives of the intervention have been met. When an intervention is in place, the day-to-day running of the school remains with the principal.
The level of financial support provided by the Ministry to fund the statutory intervention is dependent on the financial position of the school or kura.
How to record in your financial statements
Where the Ministry has made a financial contribution to a statutory intervention, the Ministry will send you the journal entry required for your year-end financial statements. This information will be provided on the Secure Data Portal(external link) in early February.
| Entry | Details |
|---|---|
| DR | Expense - Administration |
| CR | Revenue – Government grants |
Where to find information
You can find more information about statutory interventions on our website: Support for boards
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