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Why we undertake resourcing audits
We allocate most funding and staffing entitlements based on roll numbers. We look at the number of students who are:
- eligible to enrol at the school, and
- attending for tuition.
We collect this information from schools through the roll return process.
Resourcing audits are where we check that roll return information is accurate. This helps make sure schools receive the correct funding and staffing entitlement.
Being ready for a resourcing audit
Schools must keep supporting information for any roll returns they submit. In particular, you need to keep records for each student including:
- proof of their eligibility to enrol, including verification of eligibility documentation such as birth certificates and visas
- enrolment and attendance information such as enrolment forms and leaving documents.
Circular 2020/08 - Eligibility to enrol in New Zealand schools has more information about who can enrol.
Education Circular 2020/08 – Eligibility to enrol in New Zealand schools
Circular 2013/07 details who to count in a roll return for school resourcing purposes. It also sets out what documentation you need to keep for resourcing audits.
Education Circular 2013/07 – Auditing of roll returns
What happens in a resourcing audit
If we select your school for an audit we'll contact you. We'll tell you what data or documents you need to provide to the audit team.
Our audit team check your school’s roll return using electronic attendance data. If the auditor requires more information, they will contact you. They may visit your school to complete the audit.
After an audit
The auditor will report to your principal, or your principal's delegate at the end of the audit. They will provide a summary of the audit findings.
If the auditor decides your school roll has been under- or over-stated, your school's funding and staffing entitlements will be adjusted to reflect the audited roll.
You will receive a written audit report for both on-site and off-site audits.
Requesting a review of the audit findings
You can request a review of any findings in the audit report. You have 20 working days from the date of the written report to make this request. Send the request to:
