Paparoa Street School
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The poari matua of Paparoa Street School acts in a financially responsible way when managing kura-related gifts, ensuring the purpose of gifts is justified, and the nature and value of gifts is appropriate to the occasion. We record information about gifts to ensure our process for giving and receiving gifts is transparent, and to protect the kura in the event that gifts are perceived as unreasonable or inappropriate. The poari matua aims to demonstrate impartiality, integrity, and responsible use of public funds through our gift processes. The tumuaki is delegated by the poari matua to implement and monitor the process of giving and receiving gifts.
Gifts may be a reward, gratuity, or other consideration beyond remuneration and reimbursement. In the context of this policy, koha is considered a type of gift, and may be defined as an unconditional or voluntary offering, donation, or token of gratitude. When making decisions about koha, we consider Māori kawa and tikanga (protocols and customs), as well as other cultural considerations. We ensure that any koha being given on behalf of the kura is agreed in advance, approved by the appropriate person, and clearly documented (e.g. purpose, amount, date). The poari matua seeks independent advice where necessary to ensure that the giving and receiving of koha aligns with kawa and tikanga, and aligns with appropriate financial management by the kura.
We do not give or receive gifts if:
All gifts and koha must comply with Inland Revenue regulations. Gifts and koha must not be given when the actual circumstances surrounding the payment mean that this would be considered income for the recipient and would therefore be liable for tax.
If the poari matua has any doubt about the appropriateness of a gift, we seek independent advice (e.g. NZSBA or Ministry School Finance Advisor).
Giving gifts
The kura may give gifts, including koha, to individuals or groups (e.g. to acknowledge contributions to the kura or significant events). We consider how gifts given by the kura would be publicly perceived and ensure that gift giving is:
The poari matua or their delegate determines an appropriate value of gifts based on objective factors (e.g. length of service, contribution to the kura, precedent set by previous gifts of a similar nature). If there is a budget for a gift, the cost does not exceed the budgeted amount. We determine the value of gifts based on a consistent formula. We keep a record of gifts and ensure that the value of gifts is reasonable and consistent compared with past gifts. Information about how we determine gift value, and the value of past gifts, is available by request to our auditors.
Kaimahi may contribute to the value of kura-related gifts at their discretion, which may increase the overall value of a gift. The poari matua ensures that their contribution remains reasonable and appropriate, and consistent with past gifts.
If a kaimahi plans to give a gift related to kura business, the kaimahi seeks prior approval for the nature and value of the gift and approval to be reimbursed where required.
Our process for purchasing gifts aligns with our expenditure policy. See Expenditure.
Receiving gifts
The poari matua or their delegate manages how kura-related gifts and koha are received, including gifts received on behalf of the kura and by individuals. Poari matua members and kaimahi must not accept gifts if there is conflict of interest or concern that acceptance could be perceived as a reward or inducement (e.g. could influence decision-making on behalf of the kura).
If a poari matua member or kaimahi receives a gift related to their work at the kura, they should declare it to an appropriate person at the kura to confirm that it is appropriate to accept the gift. The poari matua may provide guidance on the value of gifts that may be accepted without declaring the gift.
Cash gifts
We encourage our kura community to avoid cash gifts where possible. There may however be circumstances where it is culturally or otherwise appropriate to accept cash gifts (including as koha). When any cash (including cash as koha) is received, we manage this according to kura processes for cash management. See Banking and Cash Handing.
If a large cash gift or koha is received, the recipient consults with the poari matua and/or tumuaki about how to handle this, including considering if the cash or koha should be returned.
Gifts to the poari matua
The poari matua may accept or decline gifts of money or property (Education and Training Act 2020, s 159). The poari matua carefully considers whether any gifts offered could give rise to a conflict of interest, or could be seen as an inducement or reward, and would therefore be inappropriate to accept. If the poari matua accepts a gift, it must be used for the purpose specified when it was given.
If the poari matua intends to retain a gifted 
security, the Ministers of Education and Finance must provide approval within a year of the kura receiving it to meet requirements of the Education and Training Act (s 154) and the Crown Entities Act 2004 (s 160, s 161).
The poari matua may also receive gifts or bequests that are conditional on continuing to hold a security in its current form. In this circumstance and on acceptance, a trust is created, and the restrictions referred to in the Crown Entities Act above on holding securities do not apply. The poari matua can continue to hold the security in perpetuity and does not need to seek approval from the Minister of Education.
Recording gifts
The kura keeps a record of gifts and koha that are given and received by the kura. This is to ensure that the kura can make fair and objective decisions about gifts. The poari matua reviews information about gifts that have been given and received to determine:
The gift register includes a description of the gift, costs, and recipients. All gifts and koha received, including cash received as koha, are recorded in the register. This includes gifts that were offered but declined by the kura. The poari matua reviews the gift register on a regular basis.
The tumuaki assures the poari matua that all gifts can be properly accounted for, and that the nature and value of gifts is reasonable and appropriate. See Review Schedule and Poari Matua Assurances.
Release history: Term 3 2025, Term 1 2024, Term 4 2023, Term 2 2021
