Tertiary education institutions

Model Financial Statements: Tutuki Tertiary Institute 2023

These model financial statements have been updated to reflect the changes to funding from the Tertiary Education Commission (TEC) and as a result of the Education and Training Amendment Act 2023. Changes as a result of the adoption of PBE IPSAS 41 are also incorporated.

Commentary for 31 December 2021 reporting by Te Pūkenga subsidiaries

These model financial statements have been updated to reflect some minor changes in accounting standards, the enactment of the Education and Training Act 2020, and disclosing the impacts of Covid-19.

Model Financial Statements: Tutuki Tertiary Institute 2021

These model financial statements have been updated to reflect some minor changes in accounting standards, the enactment of the Education and Training Act 2020, and disclosures of Covid-19 impacts.

Commentary for 31 December 2020 reporting by Te Pūkenga subsidiaries

Other than some limited changes and additional disclosures, the previous year's model financial statements remain relevant for the Te Pūkenga subsidiaries’ financial statements for the period ended 31 December 2020.

Commentary for 31 December 2020 reporting by universities and wānanga

Other than for the limited number of disclosures in our commentary, the previous year's model financial statements remain relevant for universities’ and wānanga financial statements for the year ended 31 December 2020.

Commentary for 31 March 2020 reporting by institutes of technology and polytechnics (ITPs)

We provide comments on reporting matters related to the final report, including guidance on disclosures related to the disestablishment basis of preparation, revenue accounting policies, Covid-19, and standards issued and not yet effective.

Page last updated: 9 February 2022