4. Financial Statements

Statement of Responsibility

The information contained in this Statement of Intent for Te Puni Kōkiri has been prepared in accordance with section 38 of the Public Finance Act 1989.

As Chief Executive of Te Puni Kōkiri, I acknowledge, in signing this Statement, my responsibility for the information contained in this Statement of Intent.

The performance forecast for each class of outputs in the Statement of Forecast Service Performance is as agreed with the Minister responsible for Vote: Māori Affairs administered by Te Puni Kōkiri.

The financial performance forecast for Te Puni Kōkiri in the Forecast Financial Statements is as agreed with the Minister of Māori Affairs, who is the Minister responsible for the financial performance of Te Puni Kōkiri.

The information contained in this Statement of Intent is consistent with existing appropriations, and with the appropriations set out in the Appropriation (2007/08 Estimates) Bill.

Signed

Leith Comer
Chief Executive
20 April 2007

Countersigned

Julie-Anne Morrison
Group Manager Finance
20 April 2007

Statement of Forecast Service Performance

Output Expenses

Output Class 1: Policy - Social and Cultural

Description

The Minister will purchase advice on policies and programmes that specifically impact on realising the social and cultural potential of Māori people and resources across the three dimensions of rawa, mātauranga and whakamana, to support economic transformation, the development of national identity, and strengthening families.

Performance Measures

Generic quantity, quality and timeliness performance measures exist for Ministerial Servicing and Policy Advice and are detailed at the end of this section.

In 2007/08 Te Puni Kōkiri will:

• Prepare a Māori Broadcasting Policy Framework;
• Prepare terms of reference for the review of the Māori Television Service Act 2003;
• Publish the results of two surveys about knowledge and use of the Māori language;
• prepare an annual report for the Minister of Māori Affairs about the implementation of the Māori Language Strategy;
• Devise, test and promulgate our understanding of mātauranga Māori;
• Complete a national survey of marae;
• Develop and publish information and toolkits about aspects of whānau connections;
• Provide policy advice to agencies about aspects of whānau connections in particular, and whānau development in general;
• Provide substantial 2nd opinion policy advice to social development agencies about issues that impact on whānau;
• Promote a collaborative model with other government agencies, which may include the brokering of integrated contracts;
• Provide policy advice about the implementation of the Māori Education Strategy and the Māori Employment Policy Framework, and specific issues that arise; and
• Contribute to policy work around Māori Teacher Supply.

Cost

Outputs in this class will be provided within the agreed appropriated sum of $6,693,000.

Output Class 2: Policy - Economic and Enterprise

Description

The Minister will purchase advice on policies and programmes that specifically impact on realising the economic and enterprise potential of Māori people and resources across the three dimensions of rawa, mātauranga and whakamana, to support economic transformation, the development of national identity, and strengthening families.

Performance Measures

Generic quantity, quality and timeliness performance measures exist for Ministerial Servicing and Policy Advice and are detailed at the end of this section.

In 2007/08 Te Puni Kōkiri will:

• Lead the development of, and oversee implementation of and report on the whole of Government approach to the development of Māori land;
• Enhance the ability for Māori to exert real influence in resource management decision making;
• Develop an evidence base for measuring Māori participation in the economic system;
• Develop a forecasting tool for measuring the impact of Māori participation on specific economic sectors of the economy; and
• Administer the Māori Business Facilitation Service.

Cost

Outputs in this class will be provided within the agreed appropriated sum of $13,143,000

Output Class 3: Policy – Crown-Māori Relationships

Description

The Minister will purchase advice on the relationship between Māori and the Crown and on the links between that relationship and the realisation of Māori potential across the three dimensions of rawa, mātauranga and whakamana, to support economic transformation, the development of national identity, and strengthening families.

It includes all treaty policy issues and advice on the impact of legislation not addressed in any other output class.

Performance Measures

Generic quantity, quality and timeliness performance measures exist for Ministerial Servicing and Policy Advice and are detailed at the end of this section.

In 2007/08 Te Puni Kōkiri will:

• Provide advice on, and monitor, issues and opportunities associated with facilitating Treaty of Waitangi settlements, including advice about the mandating of settlement entities and the provision of support for post-settlement entities;
• Provide advice on, and monitor, issues and opportunities to support the development and application of Māori governance models;
• Provide advice on, and monitor, issues and opportunities associated with Māori interests in oceans policy and the water programme of action;
• Provide advice on, and monitor, issues associated with the administration of Māori Affairs legislation;
• Establish a clear understanding of its role and responsibilities in international relations; and
• Establish a constructive and credible leadership role with agencies working with other countries and international organisations on matters relating to Māori people and their interests.

Cost

Outputs in this class will be provided within the agreed appropriated sum of $7,449,000.

Output Class 4: Relationships and Information

Description

The Minister will purchase outputs that are designed to assist Māori to realise their social, economic and cultural potential at the local level. These outputs include policy advice, information services, communications, and brokerage and coordination services to support relationships between Māori and state sector agencies, local government, non-government organisations and the private sector.

The outputs that will be delivered have been derived from regional priorities.

In 2007/08 Te Puni Kōkiri will:

• Connect whānau, hapü, iwi, Māori communities and Māori organisations with people (inside and outside government) and resources (including investments) that can accelerate initiatives aimed at increasing Māori participation in the community;
• Strengthen partnerships with and between Māori, and other stakeholders;
• Support community based opportunities strengthening Māori cultural practice;
• Provide Policy advice that is informed by local level information;
• Achieve a platform for inter-agency collaboration at the regional level;
• Provide information to Māori and others about issues and opportunities associated with our organisational priorities;
• Provide brokerage services between Māori and state sector agencies, local government, non-government organisations and the private sector;
• Provide advice on, and monitor, the ownership and regulatory interests of the Minister of Māori Affairs in various entities;
• Grow and develop Māori leadership to enable effective relationships/engagements with Māori and local/regional government;
• Invest in governance and management of Māori land, assets and tourism;
• Develop centres of excellence for Mātauranga Māori and cultural leadership;
• Support the transition of Māori youth into sustainable employment and education;
• Support the development of enterprise activity on marae; and

Performance Measures

Quantity

The expected deliverables will include:

• Regular (at least quarterly) proactive reports on all Regional issues or activities prepared and referred to the Minister;
• Reporting on the status of deliverables in regional work programmes/plans including:
• Information on key Regional priorities and projects (IRMS); and
• Information on the number of interventions completed, ie Board training; Financial literacy; Communication strategy; Mentoring; Investigative studies.
• Time spent on each of the interventions/services;
• Number of investment proposals completed;
• Sponsorship of sport and cultural events;
• Implementation of a Māori youth leadership development strategy; and
• Marae database of providers and agencies are identified and maintained;

Quality

• Increased satisfaction amongst whanau, hapu, iwi, Māori communities and Maori organisations with the services provided. Measurement will be undertaken utilising evaluation reports stakeholder surveys and agreed quality standards as appropriate.
• The Minister’s satisfaction with the services provided “on the ground”/ at a local level, will be assessed formally each quarter and randomly in weekly meetings with senior officials.

Timeliness

All specified reporting deadlines will be met and assessed by comparison against deadlines set in the regional work programmes/plans, and modified during the course of the year.

Cost

Outputs in this class will be provided within the agreed appropriated sum of $9,232,000.

Output Class 5: Operations Management

Description

The Minister will purchase outputs that are designed to ensure the efficient and effective management of operational programmes that are administered by Te Puni Kōkiri.

This output expense complements Te Puni Kokiri’s relationships and information services outlined in the Relationships and Information output class by providing programmes, funding, and operational support.

The outputs that will be delivered have been derived from Regional priorities.

In 2007/08 Te Puni Kōkiri will:

• Manage investments in the three areas of Whakamana (strengthening of leadership and decision-making); Mātauranga (building of knowledge and skills); Rawa (development and use of resources);
• Manage the delivery of the Kaitātaki-a-Rohe programme to provide for community workers ($3,300,000);
• Manage the delivery of the Special Housing Action Zones programme to provide for capacity building support ($456,000);
• Manage the Māori Regional Tourism Organisations programme ($160,000); and,
• Manage the Kapohia Nga Rawa programme to place key workers (specific expertise) into Māori communities to ensure informed decision-making as relates to the acceleration of development and leveraging opportunities ($3,836,000).

Performance Measures

Quality

• All investment proposals meet the evaluation criteria prescribed in the operations manual;
• Proposals are measured against a risk profile in the manual to determine the scale of funding provided;
• Increased satisfaction amongst whānau, hapü, iwi, Māori communities and Maori organisations with the services provided. Measurement will be undertaken utilising evaluation reports stakeholder surveys and agreed quality standards as appropriate; and
• The Minister’s satisfaction with the services provided at a local level, will be assessed formally each quarter and in weekly meetings with senior officials.

Timeliness

All specified reporting deadlines will be assessed by comparison against deadlines set in the work programmes, and modified during the course of the year.

Cost

Outputs in this class will be provided within the agreed appropriated sum of $17,386,000.

Output Class 6: Services to the Māori Trustee

Description

This class of outputs involves the provision of full office services to the Māori Trustee, including personnel, accommodation and corporate support.

The Māori Trustee (as established by The Māori Trustee Act 1953) exists:

• to protect and enhance the interests of Māori clients and their resources;
• to manage the adverse effects of fragmented and multiple ownership of Māori land; and
• to provide fair, proper and prudent administration and management of clients’ assets within the principles and obligations of trusteeship and agency.

Performance Measures

Te Puni Kōkiri will provide the quantity and quality of services as detailed in the agreement between the Chief Executive of Te Puni Kōkiri and the Māori Trustee.

Cost

Outputs in this class will be provided within the agreed appropriated sum of $4,933,000.

Statement of Forecast Financial Performance for the Year Ending 30 June 2008

	2007 Budget* $000	2007 Estimated Actual $000	2008 Forecast $000
Revenue
Crown	54,518	54,518	58,291
Other	765	765	545
Total Revenue	55,283	55,283	58,836
Output Expenses
Personnel	27,533	27,533	29,594
Pension expenses	610	610	610
Rental & Leasing costs	2,996	2,996	3,418
Audit fees	236	236	247
Other operating expenses	22,333	22,333	23,075
Depreciation and amortisation	1,212	1,212	1,529
Capital charge	363	363	363
Total Output Expenses	55,283	55,283	58,836
Net Surplus/(Deficit)	-	-	-

* In relation to all forecast financial statements, budget figures are the Supplementary Estimates of appropriation for the year ending 30 June 2007.

Statement of Forecast Movements in Taxpayers' Funds as at 30 June 2008

	2006 Actual $000	2007 Estimated Actual $000	2008 Forecast $000
Opening Balance	3,835	4,835	4,772
Add-Capital Contributions	1,000	-	-
Net Operating Surplus	626	-	-
Provision for Repayment of Surplus	(626)	-	-
Impact on transition to IFRS	-	(63)	-
Taxpayers’ Funds	4,835	4,772	4,772

Note: The impact of transition to International Financial Reporting Standards (IFRS) is $63,000. This is the impact of additional sick leave liability accrued under NZ IAS 19.

Statement of Forecast Financial Position as at 30 June 2008

	2006 Actual $000	2007 Estimated Actual $000	2008 Forecast $000
TAXPAYERS' FUNDS	4,835	4,835	4,772
Represented by: ASSETS
CURRENT ASSETS
Cash	8,325	5,868	5,427
Prepayments	225	200	200
Short term receivables & advances	269	50	50
Total current assets	8,819	6,118	5,677
NON-CURRENT ASSETS
Physical assets	4,066	3,534	3,975
Total non-current assets	4,066	3,534	3,975
Total Assets	12,885	9,652	9,652
LIABILITIES
CURRENT LIABILITIES
Payables & provisions	1,176	1,000	1,000
Other accrued liabilities	4,231	2,001	2,001
GST payable	162	150	150
Provision for repayment or surplus	626	-	-
Employee entitlements	1,848	1,500	1,563
Total current liabilities	8,043	4,651	4,741
NON-CURRENT LIABILITIES
Employee entitlements	7	166	166
Total Liabilities	8,050	4,817	4,880
Net Assets	4,835	4,835	4,772

Statement of Forecast Cash Flows for the Year Ending 30 June 2008

	2007 Budget $000	2007 Estimated Actual $000	2008 Forecast $000
OPERATING ACTIVITIES
Cash provided from:
Supply of outputs Crown	54,518	54,518	58,291
Supply of outputs Other	1,009	1,009	545
Cash disbursed to:
Output expenses (excl. Capital charge)	(56,315)	(56,315)	(56,944)
Capital charge	(363)	(363)	(363)
Net Operating Cash Flows	(1,151)	(1,151)	1,529
INVESTING ACTIVITIES
Cash provided from:
Sale of physical assets	200	200	200
Cash disbursed to:
Purchase of physical assets	(880)	(880)	(2,170)
Net Cash Flows Investing	(680)	(680)	(1,970)
FINANCING ACTIVITIES
Cash provided from:
Capital contributions	-	-	-
Cash disbursed to:
Repayment of surplus to Crown	(626)	(626)	-
Net Financing Cash Flows	(626)	(626)	-
Net Increase / (Decrease) in Cash Held	(2,457)	(2,457)	(441)
Opening Cash Balance	8,325	8,325	5,868
Closing Cash Balance	5,868	5,868	5,427

Forecast Reconciliation of Net Cash Flows for the Year Ending 30 June 2008

	2007 Budget $000	2007 Estimated Actual $000	2008 Forecast $000
OPERATING SURPLUS	-	-	-
Plus Non-Cash Expenses
Depreciation	1,212	1,212	1,529
Working Capital Movement
Increase/(Decrease) in Accrued Liabilities	(2,418)	(2,418)	-
Increase/(Decrease) in Employee Entitlements	(189)	(189)	-
Increase/(Decrease) in Receivables & Advances	244	244	-
Net Operating Cash Flows	(1,151)	(1,151)	1,529

Forecast Details of Fixed Assets, by Category as at 30 June 2008

	2008 Estimated Actual $000	2008 Forecast Cost $000	2008 Forecast Accumulated Depreciation $000	2008 Forecast Net Book Value $000
Office Equipment	29	282	256	26
IT Equipment	534	2,009	1,475	534
Furniture and Leasehold Improvements	1,992	3,244	1,743	1,501
Motor Vehicles	616	2,408	1,279	1,129
Computer Software	300	2,464	1,742	722
Other Assets	63	63	-	63
Total	3,534	10,470	6,495	3,975

Forecast Departmental Capital Expenditure as at 30 June 2008

(to be incurred in accordance with section 24 of the Public Finance Act 1989)

Category	2008 Forecast $000	2007 Estimated Actual $000	2007 Budget $000	2006 Actual $000	2005 Actual $000	2004 Actual $000	2003 Actual $000
Computer Hardware	280	200	200	256	439	284	384
Computer Software	600	250	250	56	11	90	291
Office Equipment	0	30	30	8	8	9	0
Furniture & Fittings	120	300	300	2,007	400	123	21
Motor vehicles	1,170	100	100	362	910	65	142
Total	2,170	880	880	2,689	1,768	571	838

The forecast capital equipment for the 2008 is primarily routine replacement and upgrade of the Ministry’s information technology and vehicle fleet. Furniture and fittings expenditure in 2005/06 reflects refurbishment of office premises.

Forecast Human Resource Levels as at 30 June 2008

Performance Indicators	Unit	2007 Budget	2008 Estimated Actual	2008 Forecast
HUMAN RESOURCES
Staff Turnover	%	15	15	15
Average length of service	Years	6	6	6
Total staff	No.	406	384	347

Statement of Forecast Departmental Expenditure and Appropriations for the Year Ending 30 June 2008

Te Puni Kōkiri has agreed to provide output classes in 2007/2008 as agreed with the Minister of Māori Affairs and various purchasers in terms of their nature, timeliness, quality and quantity specifications and costs.

	Revenue Crown $000	Revenue Other $000	Total Revenue $000	Surplus (Deficit) $000
Policy and Monitoring - Social and Cultural	6,332	361	6,693	-
Policy and Monitoring - Economic and Enterprise	13,120	23	13,143	-
Policy - Crown Māori Relationships	7,420	29	7,449	-
Relationships/Information	9,192	40	9,232
Operations Management	17,334	52	17,386	-
Services to the Māori Trustee	4,893	40	4,933	-
Total	58,291	545	58,836	-

Allocations of Resources to Output Classes

Policy and Monitoring - Social and Cultural	11%
Policy and Monitoring - Economic and Enterprise	22%
Policy - Crown Māori Relationships	13%
Relationships/Information	16%
Operations Management	30%
Services to the Māori Trustee	8%

Supporting Statements

Statement of Significant Underlying Assumptions

The forecast financial statements have been prepared in accordance with Section 34A of the Public Finance Act 1989 and are consistent with generally accepted accounting practice. They comply with NZ IFRS and Financial Reporting Standards, No. 42: prospective Financial Statements (FRS-42), as appropriate for public benefit entities.

These are the first set of forecast financial statements complying with NZ IFRS for Te Puni Kōkiri, and NZ IFRS 1 has been applied.

An explanation of how the transition to NZ IFRS has affected the reporting financial position, financial performance and cash flows is provided below.

The purpose of the forecast financial statements is to facilitate parliamentary consideration of the appropriations for, and planned performance of, Te Puni Kōkiri.

Actual results achieved for the year to 30 June 2008 are likely to vary from information presented in these statements and the variances may be material. This maybe due to changes in existing policies that may change the funding requirement of Te Puni Kōkiri, and as a result have an impact on the prospective financial statements. The potential financial effect of this cannot be quantified now as it will depend on the quantum of the change that may be proposed.

These forecast financial statements have been prepared on the basis of assumptions as to future events that the Chief Executive of Te Puni Kōkiri reasonably expects to occur at the date this information was prepared. It is not intended that this published information will be updated.

These forecast financial statements have been compiled on the basis of government policies, and Te Puni Kōkiri’s Output Plan agreed with the Minister of Māori Affairs at the time the statements were finalised. The statements assume the functions and duties of Te Puni Kōkiri will remain consistent with those set out in the Ministry of Māori Development Act 1991.

Reporting Entity

Te Puni Kōkiri is a government department as defined by section 2 of the Public Finance Act 1989.

Statement of Significant Accounting Policies

These forecast statements are consistant with generally accepted accounting practice and comply with FRS-42. They also comply with NZ IFRS, as appropriate for public benefit entities

Measurement System

The prospective financial statements have been prepared on an historical cost basis modified by the revaluation of certain assets and liabilities as identified in this statement of accounting policies.

The financial statements are presented in New Zealand dollars and all values are rounded to the nearest thousand dollars ($000). The functional currency of Te Puni Kōkiri is New Zealand dollars.

Revenue

Te Puni Kōkiri derives revenue through the provision of outputs to the Crown and for services to third parties. Revenue is measured at the fair value of consideration received.

Revenue from supply of services is recognised at balance date on a straight line basis over the specified period for the services, unless an alternative method better represents the stage of completion of transaction.

Specific Accounting Policies

Property, Plant and Equipment

Items of property, plant and equipment are initially recorded at cost. Where an asset is acquired for nil or nominal consideration the asset will be recognised initially at fair value, where fair value can be reliably determined, with the fair value of the asset received, less costs incurred to acquire the asset, also recognised as revenue in the Statement of Financial Performance.

Other property, plant and equipment, which include motor vehicles and office equipment are recorded at cost less accumulated depreciation and accumulated impairment losses.

Depreciation

Depreciation is provided on a straight line basis on all fixed assets, so as to allocate the cost of assets, less any estimated residual value, over their useful lives. The estimated economic useful lives and associated depreciation rates of classes of assets are:

Computer Equipment	4 years	25%
Motor Vehicles	5 years	20%
Office Equipment	5 years	20%
Furniture and Fittings	5 years	20%
Leasehold Improvements	5 - 12 years
Software Development	3 1/3 years	30%

Cost Allocation

Te Puni Kōkiri has determined the cost of output classes using the cost allocation system outlined below.

Criteria for direct costs

Direct Costs are those costs that are directly attributed to an output.

Criteria for indirect costs

‘Indirect costs’ are those costs that cannot be attributed in an economically feasible manner, to a specific output.

These include depreciation and capital charge which are charged to outputs on the basis of asset utilisation. The depreciation and capital charge of IT assets are allocated to outputs on the basis of budgeted staff hours attributable to each output.

Personnel costs (excluding those of Support Services Wahanga and the Office of the Chief Executive) are allocated to outputs based on budgeted staff hours attributable to each output. Property and other premises costs, such as maintenance, are charged to wahanga (business units) on the basis of budgeted full time equivalents (FTEs).

Corporate overheads are allocated to outputs on the basis of budgeted staff hours attributable to each output.

Financial Instruments

Te Puni Kōkiri is party to financial instruments as part of its normal operations. These financial instruments include bank accounts, short-term deposits, debtors and creditors. All financial instruments are recognised in the Statement of Financial Position and all revenue and expenses in relation to financial instruments are recognised in the Statement of Financial Performance.

Designation of financial assets and financial liabilities by individual entities into instrument categories is determined by the business purpose of the financial instruments, policies and practices for their management, their relationship with other instruments and the reporting costs and benefits associated with each designation.

All foreign exchange transactions are translated at the rates of exchange applicable in each transaction. Te Puni Kōkiri does not carry any balances in foreign currencies.

Financial Assets

Cash and cash equivalents include cash on hand, cash in transit, bank accounts and deposits with a maturity of no more than three months from date of acquisition.

Other financial assets have been designated as loans and receivables. Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Loans and receivables are recognised initially at fair value plus transaction costs and subsequently measured at amortised cost using the effective interest rate method. Loans and receivables issued with duration less than 12 months are recognised at their nominal value. Allowances for estimated irrecoverable amounts are recognised when there is objective evidence that the asset is impaired. Interest, impairment losses and foreign exchange gain and losses are recognised in the Statement of Financial Performance.

A provision for impairment of receivables is established when there is objective evidence that Te Puni Kōkiri will not be able to collect all amounts due according to the original terms of receivables. The amount of the provision is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted using the effective interest method.

Financial Liabilities

Financial liabilities are recognised initially at fair value less transaction costs and subsequently measured at amortised cost using effective interest rate method. Financial liabilities entered into with duration less than 12 months are recognised at their nominal value. Amortisation and, in the case of monetary items, foreign exchange gains and losses, are recognised in the Statement of Financial Performance as is any gain or loss when the liability is derecognised.

Goods and Services Tax

Income, expenditure, assets and liabilities are recorded exclusive of GST.

Changes in Accounting Policies

There are no changes to accounting policies planned for 2007/2008.

Explanation of Transition to NZ IFRS

The forecast financial statements for the year ended 30 June 2008 are the first set of financial statements of Te Puni Kōkiri that comply with NZ IFRS. Te Puni Kōkiri has applied NZ IFRS 1 in preparing these financial statements.

The transition date for Te Puni Kōkiri was 1 July 2006. Te Puni Kōkiri prepared its opening NZ IFRS balance sheet at that date. The reporting date of these financial statements is 30 June 2008. NZ IFRS adoption date for Te Puni Kōkiri is 1 July 2007.

In preparing these consolidated financial statements in accordance with NZ IFRS 1, Te Puni Kōkiri has applied the mandatory exceptions from full retrospective application of NZ IFRS.

Te Puni Kōkiri has not elected to apply any optional exemptions from full retrospective application.

Reconciliation of Equity

The following table shows the changes in equity, resulting from the transition from previous NZ GAAP to NZ IFRS as at 1 July 2007 and 30 June 2007.

	2006 Actual $000	2007 Estimated Actual $000	2008 Forecast $000
Opening Balance	3,835	4,835	4,772
Add-Capital Contributions	1,000	-	-
Net Operating Surplus	626	-	-
Provision for Repayment of Surplus	(626)	-	-
Impact on transition to IFRS	-	(63)	-
Taxpayers’ Funds	4,835	4,772	4,772

The impact on transition to International Financial Reporting Standards (IFRS) of $63,000 is the additional sick leave liability accrued under NZ IAS 19.

Ministerial Support Services

This output involves providing ministerial support services to assist the Minister of Māori Affairs meet the various responsibilities and obligations to Parliament associated with being a Minister. The support services are listed in the table below and include the provision of advisory support to the Minister in Cabinet committees, select committees and general administrative support as required.

Ministerial Servicing Performance

Responses to Ministerial CorrespondenceParliamentary QuestionsBriefingsSpeech NotesOfficial Information Act RequestsCabinet SubmissionsOmbudsman ComplaintsReports to the Māori Affairs Committee

Outputs	Delivery Timeframes
	Within one month
	Individually agreed
	Individually agreed
	Individually agreed
	Within 20 working days
	Individually agreed
	Within 20 working days
	Individually agreed

Te Puni Kōkiri aims to provide responses on time in 95% or more cases. This performance must achieve a ministerial satisfaction rating of “good”, “very good”, or “excellent” in the quarterly Survey of Ministerial Satisfaction. The possible values are “poor”, “adequate”, “satisfactory”, “good”, “very good”, and “excellent”.

Schedule of Quality Standards

Te Puni Kōkiri will seek every quarter, a written response from the Minister on its performance against the quality standards outlined on the page opposite.

All policy advice produced will be in accordance with the Te Puni Kōkiri Quality Assurance Handbook. Cabinet papers will comply with the Cabinet Manual.

In addition to the Minister’s satisfaction survey, the completion and referral of high quality policy advice (as defined by the quality characteristics) will be assessed throughout the year by an independent expert in Public Sector policy.

All specified reporting deadlines will be met and assessed by comparison against deadlines set in the output plan.

Quality Standards

The quality characteristics are as follows:

Characteristic	Criteria
Purpose	The aims of any papers/briefings Te Puni Kōkiri is responsible for have been clearly stated and all the issues addressed.
Logic	The assumptions behind the advice/briefings provided are explicit, and the arguments are logical and supported by facts.
Accuracy	The facts in the papers/briefings prepared by Te Puni Kōkiri are accurate and all material facts have been included.
Options	An adequate range of options have been presented and each option is assessed for benefits, costs and consequences to the Government and the community.
Consultation	There is evidence of adequate consultation with interested parties and possible objections to the proposals have been identified where appropriate.
Practicality	Problems of implementation, technical feasibility, timing and consistency with other policies have been considered.
Presentation	The format meets Cabinet Office standards or other relevant requirements. The material is effectively and concisely summarised, has short sentences in plain English and is free of spelling and grammatical errors.
Timeliness	Papers are completed and presented within specified deadlines.

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