Statement of variance overview

Advice, resources, and requirements for developing your statement of variance.

Level of compliance Main audience Other


  • Boards
  • Principals and Tumuaki
  • Parents and whānau 

It is a statutory requirement for school boards to develop a statement of variance as part of a board's annual report. These requirements are set out in Section 134 of the Education and Training Act 2020(external link)

What to include in your statement of variance

A statement of variance is a statement in which your board provides an evaluation of progress you’ve made in achieving the aims and targets set out in your planning documents for the previous year.

It shows parents, whānau and your community the actions you've taken to achieve your aims and targets. It shows how successful these actions have been towards improving student achievement.

The legislative requirements for what an analysis of variance must contain are set out in Section 134(2)(e) and Section 134(8)-134(9) of the Education and Training Act 2020.(external link)

Develop your statement of variance

The following template can be used to report on the progress your school has made in achieving the targets set in your planning documents.

It allows you to comment on:

  • the actions you’ve taken
  • the outcomes of these actions
  • the reason for the variance between the targets you set and what was achieved
  • an evaluation of the actions taken and their results, and
  • your planning for next year.

The use of this template is optional. It is available in English and te Reo Māori.

Statement of variance template (English) [DOCX, 260 KB]

Statement of variance template (te Reo Māori) [DOCX, 263 KB]

When your statement of variance is due

Your statement of variance is a required component of your annual report, which is due to be submitted to the Ministry by 31 May each year. Further information about annual reports, including how to submit and publish online, are available from here: Annual reporting guidelines – Education in New Zealand(external link).

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