Paparoa Street School
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The poari matua of Paparoa Street School is accountable for kura expenditure, and makes financially responsible decisions to support the operation of the kura (Education and Training Act 2020, s 127, s 152). Kura expenditure is consistent with our strategic goals and budget, and is clearly linked to the business of the kura.
The poari matua ensures that expenditure of kura funds does not provide unreasonable personal benefit to a particular individual or group. If it is reasonable for expenditure to benefit a particular individual or group (e.g. gifts, koha, necessary travel expenditure), the poari matua carefully considers the circumstances before approval. Expenditure that could appear to have been spent inappropriately or to provide personal benefits to an individual is considered sensitive expenditure and the poari matua manages this accordingly. See Sensitive Expenditure and Travel Expenditure.
Approval of expenditure
The poari matua carefully considers the financial viability of purchases for the kura, particularly for large purchases or long-term financial commitments. We aim to prevent inappropriate expenditure through a system of 
internal controls and segregation of duties.
Paparoa Street School has set delegations for who can approve expenditure and authorise payments. The poari matua (or their delegate) considers whether to approve expenditure in terms of strategic objectives and our kura budget.
Also see Asset Management.
Reimbursement of expenditure
Reimbursement of non-school funds for kura expenditure must be pre-approved by the poari matua or their delegate. Kaimahi should keep a record of this approval to support requests for reimbursement.
Payroll
To ensure that payroll expenditure is actioned and monitored correctly, we follow documented payroll internal controls. We identify who is responsible for payroll duties (e.g. authorising changes, submitting payroll data, checking timesheets, approving the Kaimahi Usage and Expenditure (SUE) report), and segregate duties as appropriate.
For payroll internal controls, see Authorisation, transaction checking and approvals in EdPay 
(EdPay).
The tumuaki is responsible for reporting to the poari matua about payroll processing and expenditure. The tumuaki approves changes to payroll terms and conditions for kaimahi if they are within delegation, and the kaihono approves changes to payroll terms and conditions for the tumuaki. Any changes are recorded in writing. The poari matua investigates any concerns about payroll expenditure.
Leave, SUE, and banked staffing reports are checked by the tumuaki fortnightly. Payroll matters should be reported to the poari matua monthly and include updates on kaimahi movements, banked staffing usage against entitlements, leave balances for non-teaching kaimahi, any variance to staffing budgets and the reason for those variances.
Payroll transactions
We ensure that the following payroll checks take place. Segregation of duties requires that the person who approves the final SUE report must be someone who does not have access to the payroll system.
The payroll administrator checks the fortnightly SUE (Staff Usage and Expenditure), banked staffing, and transaction reports before presenting them to the tumuaki for checking and signing.
Auditing
The kura retains final SUE and banked staffing reports for financial auditing purposes. See Kura Records Retention and Disposal.
The tumuaki is responsible for checking and confirming the accuracy of the School Annual Accrual Report (SAAR). The tumuaki and kaihono must sign and certify the SAAR and other annual payroll reports before presentation to our auditors.
At least three times a year, a nominated poari matua member checks that approved processes are followed. This includes checking processes and authorisations used to make payments to kaimahi (particularly the payments made to the tumuaki, anyone related to the tumuaki, and others in the kura with payroll responsibilities), and that key data such as banking staff entitlement is reported correctly. The nominated poari matua member makes the timing of these checks random.
Release history: Term 3 2025, Term 4 2023, Term 4 2022, Term 2 2021
