annual report 2010

REPORT2010ANNUAL

www.whitireia.ac.nz

EDUCATIONleading andilluminating

communitiesthrough tertiary0800 944 847

ValuesCouncil and staff are committed to the following values:

ManaakiEncouraging cooperation in learning and resource sharing to promote individual confidence and group harmony through a positive and supportive learning environment.

Identity

Creating a learning environment where all people feel they belong because their uniqueness is valued and promoted.

EquityAchieving more equal outcomes by providing significant learning and education success for those who have previously lacked such opportunities.

ResponsivenessBeing flexible, creative and open to change, to better meet individual, industry and community learning needs.

SuccessBeing an effective organisation with a clear sense of purpose, striving for excellence and creating an environment where all have the right to succeed.

IntegrityMaintaining the highest ethical standards and permitting public scrutiny to ensure the maintenance of those standards.

AccountabilityMonitoring and reporting on the maintenance of educational quality standards and on the responsible use of public resources.

WhakataukiKo te manu e kai ana i te miro, nōna te ngahere. Engari, ko te manu e kai ana i te mātauranga, nōna te ao.

The bird that consumes the miro berry, owns the forest. However, the bird that consumes knowledge, owns the world.

VisionTo lead and illuminate our communities through tertiary education.

Contents02 CouncilChairReport

04 ChiefExecutiveReport

08 CouncilandSeniorManagementDirectory

09 2010Highlights

10 2010Achievements

17 ObjectivesandKeyPerformanceIndicators2010

32 PerformanceMeasuresDefinitions

35 2010FinancialStatements

36 StatementofFinancialPerformance

37 StatementofComprehensiveIncome

37 StatementofChangesinEquity

38 StatementofFinancialPosition

39 StatementofCashFlows

41 NotestotheFinancialStatements

72 ReportoftheAuditor-General

75 Appendix

76 ProgrammeAdvisoryCommittees

WHITIREIANEWZEALANDANNUALREPORT 2010

STUDENTS

9,000+

4,591EQUIVALENTFULL-TIMESTUDENTS

Insummary2010wasanexcellentyearforWhitireiaasthisAnnualReportattests.Wecontinuedtoprovidequalityappliedvocationaleducationforsome9,000+studentsfromourvariouscommunities.

CoUnCIL CHAIR // Hon RoGeR soWRY onZM

Kia ora koutou

I’m delighted to introduce the 2010 Annual Report of Whitireia Community Polytechnic, Te Kura Matatini o Whitireia, in my first year as Chair of Council.

In summary 2010 was an excellent year for Whitireia as this Annual Report attests. We continued to provide quality applied vocational education for some 9,000 plus students with admirable course success rates of 77%.

This was made up of close to 4,600 EFTS which represents significant growth over 2009 despite a capped domestic funding environment. Growth was mainly from international students.

That our community needs more tertiary education than we are funded by Government to provide, is an inescapable conclusion of the current capped domestic environment and we have worked closely with the Tertiary Education Commission (TEC) to try and address this issue.

Pleasingly we produced a financial surplus of $3.77m and significant improvements to our longer term financial viability.

Good progress has been made on various building and refurbishing projects which will come to fruition in 2011. These include significant activities at Kāpiti, Auckland, Wellington and Porirua campus.

The purchase of the New Zealand Radio Training School, a Private Training Establishment (PTE) based in Cuba Street, Wellington is an exciting initiative and will fit very well with our Journalism programmes in a new Media Training Centre to be opened in 2011.

There were many achievements in 2010 as noted in this document. The graduation of our students is always a highlight and Te Rauparaha Arena in Porirua, is a fantastic venue for these large celebrations of student success.

The publication of educational performance indicators for the tertiary sector by the TEC saw excellent results for Whitireia. The External Evaluation and Review (EER) process also produced an outstanding result and is a credit to all staff.

While 2010 has been an excellent year, we face many challenges over the next few years delivering our distinctive contribution within the tertiary sector. We have excellent staff, very supportive community and the completion and success rates of our students demonstrate we represent excellent value for money in the total tertiary network. We are well placed to continue to deliver quality vocational courses and educational outcomes that will make a difference to students’ employment opportunities and their lives.

The changing political climate this year resulted in a new Council in May for

the tertiary sector with four members appointed by the Minister of Tertiary Education including the Chair, Deputy Chair and four community appointees. I wish to thank the previous Council whose term ended in April for the very positive contributions to Whitireia and its success.

The new Council has worked very positively and constructively with a workshop on strategic directions and initiating greater collaboration with Wellington Institute of Technology (WelTec).

Council continues to debate the issues that affect our institution with passion, vigour and a sound commitment to community needs. Thank you to all Councillors for contributing your knowledge and time to Whitireia.

On behalf of Council I would like to thank Don Campbell for his leadership in 2010 in providing many positive achievements. I would also like to thank the management team and the staff for their continued support and dedication.

Congratulations to all students who successfully completed their courses in 2010.

Noho ora mai

Hon Roger Sowry ONZMCouncil Chair

CHIef exeCUtIve // Don CAMpbeLL

SURPLUS

$3.77m

$54.57mINCOME

IamdelightedtoreportontheperformanceofWhitireiafor2010.Itwasagreatyearwithmanyfineachievements,mostnotablyourstudentsuccessrateswhichat77%areamongstthehighestinthesector.

Tena- koutou katoa

IntroductionI am delighted to report on the performance of Whitireia Community Polytechnic for 2010. It was a great year with many fine achievements as we continued to “lead and illuminate our communities through tertiary education” in Porirua, Kāpiti, Wellington and Auckland. Our name Whitireia means “ray of light” and Te Kura Matatini o Whitireia means the school of many faces of Whitireia which very aptly describes our ethnically diverse student population.

The Education Performance Indicators (EPIs) first published by the Tertiary Education Commission (TEC) in 2010 confirmed excellent success rates for our students.

Course success at 73% for 2009 has risen to 77% for 2010 placing us in the top five ITPs.

Collaboration continues to be a feature with renewed projects with Wellington Institute of Technology (WelTec), a new relationship with Best Pacific, one of New Zealand’s largest and most successful private training providers, developments with The Open Polytechnic of New Zealand, Manukau Institute of Technology, Tupou Tertiary Institute in Tonga, Chung Ang University in Korea and many other partner institutions. As well locally, the Education Forum, a group of local educators from across various education sectors, continued as an important leadership initiative in our community.

Quality vocational tertiary education was provided to some 9,000+ students whose success rates were excellent. Growth to 4,591 equivalent full-time students (EFTS) by 342 EFTS or 8% over 2009 was achieved mainly through international student growth, the new Youth Guarantee scheme and Private Training Establishment (PTE) acquisitions.

This provided income of $54.57m and a financial surplus of $3.77m, a very pleasing result which represents 6.91% of gross income.

Our strategic plan was redeveloped and refined to meet the changing environment.

Qualifications and educational outcomesFor any educational institution student achievement and performance are always the highlights of any year and 2010 has provided many of these including Education Performance Indicators (EPIs) as published by TEC.

Large graduations at Te Rauparaha Arena in Porirua, in March, saw staff and students complete a procession from the campus to central Porirua City. These were great celebrations of student success. Guest speakers to the 2,600 students gaining full or part qualifications included Murray McCaw, Chairman of Grow Wellington, Nick Leggett, Mayor, Porirua City and Michel Tuffery, MNZM, Artist.

The new approach to managing quality in ITPs known as External Evaluation and Review (EER) resulted in an external panel visit in May. The outcome was that “ITP Quality is highly confident

in the educational performance of Whitireia Community Polytechnic” and “ITP Quality is confident in the capability in self-assessment of Whitireia Community Polytechnic”. This was a great result especially given we were one of the first institutions to go through this new process.

Performance in 2010In 2010, over 9,000 students experienced tertiary education through Whitireia. This constituted 4,591 EFTS which was growth of 8% over 2009. This was, mainly as a result of strong international growth, to 1,890 students or 1,316 EFTS, as many partner relationships come to fruition as well as the new Youth Guarantee Scheme designed to increase numbers of school leavers in tertiary education. Our success in this programme was recognised with the provision of further places as the year progressed. Domestic student numbers also increased with the addition of the New Zealand Radio Training School, a very successful PTE purchased by Whitireia in April, which will complement our existing programmes in Journalism, Publishing and Creative Writing.

Tight control of expenditure resulted in efficiencies and growth produced a financial surplus of $3.77m on income of $54.57m. The surplus was a significant increase over budget due largely to good ownership and management of costs by all staff and income growth as noted above. We continued to experience considerable pressure to increase domestic enrolments but were able to manage this so our domestic cap was not breached.

Whitireia is recognised as a leading provider of tertiary education for culturally diverse communities, the school of many faces and this is reflected in growth of domestic students who are of Māori, Pacific and international origin. The proportion of students at Level 4 and above, on the framework, continued to increase, as did the number of students under the age of 25. These three indicators were all priorities for the tertiary sector.

A survey of employers indicated a high level of satisfaction with Whitireia graduates on a variety of measures. A very important role for us is to enhance the pool of skilled people for industry and to help lift the productivity of business. Student satisfaction with programmes was also high.

Our success is of course a reflection of staff performance. In acknowledging this I pay tribute to all staff for their superb efforts in 2010. Our staff do “lead and illuminate their communities”. Their leadership in their respective fields is widely acknowledged. They are incredibly important in our success. They rise to the many challenges in modern education delivering as well as supporting our students and making Whitireia a true learning community.

Council also considered its Kāpiti strategy during 2010 with significant decisions taken to relocate from the Lindale campus site and move to a new campus site in central Paraparaumu, which is to be opened later in 2011.

Tertiary reformsThe capped environment for Whitireia, has effectively been in place since 2006 when Adult and Community Education (ACE) funding was severely reduced.

This presents considerable challenges around reallocation of resources to meet changing workforce priorities.

The Youth Guarantee Scheme, a new initiative aimed at school leavers was very successfully introduced this year with TEC providing extra places based on our success for the second half of 2010 and more in 2011.

It is clear from the results for Whitireia for 2010 that we have played our part in the vision of a better performing, more collaborative and better aligned tertiary sector.

We have increased the proportion of students under the age of 25. We have increased the proportion of students at Level 4 and above and we have increased the number of Māori and Pacific students. We have improved course success rates and we have lifted profitability and improved efficiency of delivery.

We have also continued to be well connected to our community which is diverse and multi-ethnic but for whom current funding models are not well suited. More work is needed on this to ensure current structural disadvantages to success, are addressed.

CollaborationOur new Council which has four members in common with WelTec has brought new momentum to our collaboration with them. The Students First project initiated in 2010 will look at ways in which our collective students might benefit from greater collaboration.

A new collaboration with Best Pacific Institute, an Auckland PTE with outstanding success with Pacific

students presents some exciting partnership possibilities. We are also working more closely with The Open Polytechnic of New Zealand, Manukau Institute of Technology and with Tupou Tertiary Institute in Tonga where there are now over 300 students studying towards Whitireia qualifications.

Our partnership with Chung Ang University in Korea has been significantly strengthened as have a number of international partnerships particularly in China.

Education Forum, a collaboration with educators from across the spectrum in Porirua and Kāpiti, saw events on Restorative Justice practices with various guest speakers including Youth Court Judges Jan Kelly and John Walker and on Pacific success in education which featured Phil O’Reilly of Business New Zealand as guest speaker.

Looking aheadA major challenge will be to fund our capital development needs over the next few years to ensure progress towards a series of modern well equipped and flexible campuses is maintained. This requires strong financial performance and will most likely require borrowing for the first time.

A second challenge is to continue to grow international student numbers and profitability whilst ensuring our domestic students needs and success rates are maintained. This may be difficult in a very competitive ITP sector.

A third challenge is to deliver planned student numbers and the budgeted surplus. Further developments will include building better educational links and relationships, new

collaborative arrangements, shaping and sharpening our strategic focus and all the while continuing to engage with our communities.

The fourth and most important challenge will be to ensure continued high success rates along with excellent educational outcomes for students and employers and our communities.

2011 is our 25th year of operation, a significant milestone which will be marked by high profile activities including the launch of the new brand developed in 2010 and various other events. A series of high profile campus developments will see building openings including the Media Training Centre in Cuba Street, Wellington, the Performing Arts Centre in Vivian Street, Wellington, a new Kāpiti campus in Paraparaumu and a refurbished Auckland campus in Queen Street, the Matariki and scholarships celebrations featuring Foundation members, a series of Education Forums and a 25th birthday event in Porirua with performances to showcase our success.

I am delighted at the progress we have made as an institution in adapting to the new tertiary environment, adjusting our programme portfolio, mix and level, significantly improving our profitability, our responsiveness to community and industry and ability to meet and exceed challenging targets.

The last four years have seen significant changes in the external environment and we have changed and adapted our internal organisation extremely well.

Conclusion My special thanks to our two Deputy Chief Executives Arthur Graves (Operations) and Susan Cauchi (Academic) who, during 2010, have provided clear leadership of the organisation. My thanks also to Lawrence Arps who, since July, has been Acting Deputy Chief Executive (Operations) during Arthur Graves secondment to the Ministry of Education to develop the Youth Tertiary Policy.

I also thank all staff, management allied and academic, who have responded well to the changing external environment and helped prepare us for the current and future changes. We are sound, well regarded and travelling in very positive directions but we do have a lot of work to do both in helping create a simpler and better tertiary sector and in continuing to transform our organisation for the new environment.

Finally I wish to thank Council for their strong and wise leadership and excellent understanding of our community, the tertiary environment and the place Whitireia has in the tertiary sector. The change of Council membership in May has continued the quality of decision making and the pace of development and has been invigorating from a management perspective. My special thanks to Dennis Sharman as Chair and Suzanne Snively as Deputy Chair until May 2010 and to Hon Roger Sowry ONZM, as Chair and Dr Alan Barker as Deputy Chair from May onwards for their support, guidance and leadership.

Noho ora mai

Don CampbellChief Executive

our success is a reflection of staff performance. I pay tribute to all staff for their superb efforts in 2010. they rise to the challenges of modern education delivery and support our students well, making Whitireia a true learning community.

Council to 30 April 2010

Dennis SharmanCouncil ChaIr / Co-opted

Suzanne SnivelyDeputy Chair / Ministerial

Don CampbellChief Executive

Aka ArthurNgāti Toa

Moana HilliardAllied staff

Gregory FortuinCo-opted

Louise FalepauAcademic staff

Barbara MarshallMinisterial

Caroline MarekoNew Zealand Council of Trade Unions

Dr Allan NicholsMinisterial

Loretta RyderStudent representative

Ron WilkinsonMinisterial

Council from 1 May 2010

Hon Roger Sowry ONZMCouncil Chair

Dr Alan BarkerDeputy Chair / Ministerial

Dennis SharmanMinisterial

Suzanne SnivelyMinisterial

Aka ArthurCommunity representative

Gregory FortuinCommunity representative

AProf Kabini SangaCommunity representative

Ron WilkinsonCommunity representative

senior Management

Don Campbell MBS (Hons), BA (Econ), Dip Tchg, FNZIM Chief Executive

Susan Cauchi MA (Hons), DipNZLS Deputy Chief Executive (Academic)

Arthur Graves PGDipArts, BA Deputy Chief Executive (Operations)

Lawrence Arps MEdAdmin, BEd Deputy Chief Executive (Operations) (Acting from July)

Damien Banks BMS (Mktg), NZDipBus Business Development Manager

Trish Brimblecombe MComms, BA, DipBS Project Manager

Helen Gardiner BA, Dip Tchg, CTC, ANZIM Dean, Faculty of Service Industries

Kaye JujnovichMEd (Hons), Adv Dip Tchg, H Dip Tchg, Dip Tchg Dean, Faculty of Arts

Willis Katene MMMgt, BA (Hons), Dip ART Director, Te Kupenga and Dean, Te Wānanga Māori

Gerry McCullough BA (Maths), FAETC Dean, Faculty of Business

Paul Maguiness MBS, BCA General Manager International

Stephen Porteners BSc Manager, Business Information Centre

Mark Raisin BBS Chief Financial Officer

Tim Renner MA (Hons), BA (Eng and Hist), MBA, ANZIM Director, Communications and Marketing (Domestic)

Dr Margaret Southwick QSM PhD, NZRN Dean, Faculty of Health

Stephen Wickens BA (Hons), Dip Ed, Dip Tchg Dean, Faculty of Trades

Glenys Williams MA (TESOL), BEd, Dip Tchg, CALT Manager, Academic Quality

DIReCtoRY

2010 HIGHLIGHts

• EFTS targets for 2010 were achieved and exceeded – both domestic and international demand on Whitireia qualifications remain strong, with an overall total of 4,591 EFTS

• Growth in international student numbers rose in 2010 to 1,316 EFTS

• Student success rates exceed ITP benchmarks

• Qualification awards increased with 59% of students gaining qualifications at level 4 and above

• A research report on the evaluation of nurse entry into practice programmes (NETP) in New Zealand between 2006-2009 was completed by Carmel Haggerty, Dr Debra Wilson, Kathy Holloway from Whitireia and Dr Rose MeEldowney from Victoria University. This research and its findings were based on a three year external research contract with the Clinical Training Agency and the Ministry of Health, New Zealand

• Whitireia continued to increase its regional profile in Wellington City with the purchase of the New Zealand Radio Training School

• The Government Youth Guarantee Scheme was successfully implemented at Whitireia with 91 places filled by 16-17 year old school leavers

• New Information and Enrolment Centre open and operating successfully, including the new centralised enrolment system

• Whitireia won the Education Category of the “Bright Ideas Challenge” for new business ideas – run by Grow Wellington

• Hinemoana Baker, Whitireia Tutor was selected as the writer in residence, Iowa University, International Writing Programme, Iowa, USA

• Finalist in the supporting Gold category in the Wellington Gold Awards

• Four books were published by Whitireia staff over a range of topics in 2010

• Whitireia joined New Zealand Universities in the Kiwi Advanced Research and Education Network (KAREN) community

• A new brand – Whitireia New Zealand was launched

• Kāpiti strategy developed with the decision made to relocate the current campus to a new high profile site in Paraparaumu. Work is due to start on the redevelopment in 2011

• Mandy Hagar, Writing Tutor, won the New Zealand Post Children’s Book Award for Young Adult Fiction 2010

• Language, literacy and numeracy project established and well implemented

• New Pacific partnership with Best Pacific Institute, one of the largest and most successful Private Training Establishment’s in New Zealand

• Whitireia were actively involved in Education Forum events held in conjunction with other education institutes in the Porirua area

• Students and graduates received a number of international and national awards and recognition in 2010

• Completion of a house built on-site at the Industry Training Centre – a joint project with Habitat for Humanity

• Implementation of a new research management structure

• Collaborative projects between Whitireia and WelTec

In 2010 Whitireia continued to excel at providing quality, industry related training to its community. Students when surveyed were very satisfied with the programmes they enrolled in and the support they received to meet their study needs. This translated into 91% of students completing their courses and 76% successfully passing their courses in 2010.

Each year Whitireia conducts a survey of graduates and their employers. In 2010, 87% of our surveyed graduates indicated they are either in employment or are participating in further education. The majority of our graduates commented that they would recommend the programme they completed to future students.

Employers contacted in the employer survey indicated that they are very satisfied with the job skills Whitireia graduates brought to their businesses and the qualifications graduates obtain are relevant to their industry needs.

2010 ACHIeveMents

��

Whitireia profileWhitireia provided quality education to a total of 4,591 equivalent full-time students (EFTS) and over 9,000 individual students in 2010. Student levels increased by 342 EFTS from 2009 to 2010, due in part to continuing growth in international student numbers and additional places for the Youth Guarantee Scheme. In addition, Whitireia owns two subsidiaries; the Whitireia Performing Arts Centre and the New Zealand Radio Training School, which together contributed 131 EFTS to the total of 4,591 EFTS for the polytechnic.

Whitireia is diversifying income streams in response to the Government funding cap. As a result, the proportion of total income derived from Government grants has decreased from 52% in 2007 to 48% in 2010, while income derived from other sources has increased over this time.

source of funding

Domestic tuition fees 18%

Other income 8%

Government grants 48%

Internationaltuition fees 26%

equivalent full-time students (efts)

Whitireia Performing Arts Centre 1%

Whitireia Community Polytechnic 97%

New Zealand Radio Training School 2%

LeADInG AnD ILLUMInAtInG

eDUCAtIonour communities through tertiary

The Whitireia Advanced Automotive Engineering course is the career pathway to my future and the staff are really nice.RUIMenG CHen // nAtIonAL CeRtIfICAte In AUtoMotIve enGIneeRInG

“There’s a saying, “if you find a job you love, you won’t work a day in your life”. It’s the way I have felt since getting a job at the Hutt Valley District Health Board as a registered nurse. Training in the Bachelor of Nursing Pacific programme at Whitireia, has taught me to think positive about the challenges and unexpected tasks that come my way. Nursing has taught me to be a better person, not only to myself but to my own family, my clients that I care for and to the family members of my clients. I haven’t worked a day in my life since…”

LoUIse Iosefo // bACHeLoR of nURsInG pACIfIC

“Making the decision to study at Whitireia wasn’t an easy choice, I had never considered myself an academic. However, with the full support of family and friends, I entered into the Bachelor of Applied Business Studies Programme. Three years later I had completed my studies and discovered a drive to succeed, a higher confidence level and the ability to realise my own potential.”

sCott GILes // bACHeLoR of AppLIeD bUsIness stUDIes

WHItIReIA neW ZeALAnD // stUDents 2010

“”

The Whitireia Advanced Automotive Engineering course is the career pathway to my future and the staff are really nice.RUIMenG CHen // nAtIonAL CeRtIfICAte In AUtoMotIve enGIneeRInG

The Whitireia Community Polytechnic Investment Plan 2008-2010, as agreed with the Tertiary Education Commission, includes the following Objectives and Key Performance Indicators for 2010. These Objectives and Performance Indicators measure the polytechnic’s performance against Government priorities for tertiary education.

2010 was the final year for Objectives and Performance Indicators in the Investment Plan 2008-2010. The 2011-2013 Investment Plan contains new performance commitments that will be measured next year.

objeCtIves AnD KeY peRfoRMAnCe InDICAtoRs 2010

GoveRnMent pRIoRItYIncrease learner achievement in recognised vocational and applied qualifications to meet the needs of students and stakeholders

objective 1

All qualifications meet external

quality standards for national

recognition, approval and accreditation

Target: 100%

Achieved: 100%

Performance achievement: this objective was achieved. All qualifications taught in 2010 had recognition, approval and accreditation as required by the Academic Board, ITPQ and NZQA.

In 2010, a major external evaluation and review of Whitireia was conducted on behalf of NZQA. This review gave Whitireia the highest possible rating i.e. highly confident in the quality of its educational performance.

The following new qualifications were approved by the Academic Board, ITPQ and NZQA in 2010 and are running in 2011:

• Diploma in Performing Arts (Dance)

• Diploma in Performing Arts (Singing)

• Certificate in Motor Industry (Automotive Electrical and Mechanical Engineering)

• Diploma in Enrolled Nursing

• Diploma in Radio Journalism

• Certificate in Paramedic Practice

• Certificate in Graphic Design (replaced Certificate in Desktop Publishing)

Target: 82

Achieved: 91%

Performance achievement: this objective was achieved. In 2010, Whitireia achieved and exceeded the target for 82% of students to complete courses leading towards a qualification. The Council, Academic Board and faculties annually monitor the academic performance of all programmes and implement steps for improvement. If completion rates are below target, actions plans are prepared and implemented to improve student retention. In addition, a new self evaluation and quality improvement process was introduced throughout the organisation in 2009 – 2010. The focus of these quality processes was to improve educational outcomes for students. These quality improvement processes continue to contribute to quality outcomes in 2010.

The polytechnic’s total programme portfolio changes every year, as some new programmes are introduced and others are no longer offered. These changes in the total programme portfolio contributed to some variation in student performance statistics from one year to another as illustrated in the following graph.

2006 2007 2008 2009 2010

Student completion rate 84% 86% 90% 86% 91%

objective 2

Achieve overall completion (retention)

targets across the polytechnic

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objective 3

Achieve overall success (pass)

targets across the polytechnic

Target: 72%

Achieved: 76%

Performance achievement: this objective was achieved. In 2010, Whitireia achieved and exceeded the target for 72% of students to succeed in passing their courses. The Council, Academic Board and faculties annually monitor the academic performance of all programmes and implement steps for improvement. If success rates are below target, actions plans are prepared and implemented to improve student success. In addition, a new self evaluation and quality improvement process was introduced throughout the organisation in 2009 – 2010. The focus of these quality processes was to improve educational outcomes for students. These quality improvement processes continue to contribute to quality outcomes in 2010.

The polytechnic’s total programme portfolio changes every year, as some new programmes are introduced and others are no longer offered. These changes in the total programme portfolio contributed to some variation in student performance statistics from one year to another as illustrated in the following graph.

2006 2007 2008 2009 2010

Student success rate 71% 72% 73% 73% 76%

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objective 4

Achieve targets for progression of

surveyed graduates into employment

or further study

Target: 87%

Achieved: 87%

Performance achievement: this objective was achieved. During 2010, 87% of surveyed graduates from 2009 were in paid employment or undertaking further study. Whitireia conducts an annual survey of graduates to assess whether the expectations of graduates have been fulfilled (refer to Performance Measures Definitions for more information). Feedback from graduates is analysed and incorporated into plans for improvement to ensure programmes continue to meet and exceed student and employer requirements. In 2010 as in previous years, a high proportion of graduates gained employment or progressed to further study after they left Whitireia.

2006 2007 2008 2009 2010

Graduates in paid employment and/or further education

81% 85% 89% 86% 87%

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objective 5

Achieve targets for surveyed learner satisfaction with

their programmes

Target: 87%

Achieved: 88%

Performance achievement: this objective was achieved. In 2010, 88% of the students surveyed were satisfied or very satisfied with the overall quality of their learning programmes. The survey is conducted throughout Whitireia between May and June (refer to Performance Measures Definitions for more information). This provided students an avenue to express their views of the programme they were enrolled in and services provided by Whitireia. The survey results are analysed and then plans are made to improve performance in any areas identified as a concern.

The survey methodology changed in 2009 to update survey questions and to provide a wider range of responses for students. The aim was to better understand student satisfaction at Whitireia. This change in methodology accounts for the apparent drop in overall student satisfaction rates between 2006 – 2008 and 2009 – 2010.

Student satisfaction survey 2006 2007 2008 2009 2010

Well organised 84% 85% 82% 74% 78%

Useful content 98% 98% 97% 94% 94%

Standard of teaching 92% 92% 90% 83% 84%

Assessments returned within agreed timeframe

88% 89% 84% 73% 77%

Helpful feedback on work 94% 95% 93% 87% 87%

Overall learning experience 91% 94% 91% 88% 88%

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objective 6

Achieve targets for surveyed employer

satisfaction with graduates in their

employment

Target: 87%

Achieved: 93%

Performance achievement: this objective was achieved. In 2010, Whitireia achieved and exceeded the target for 87% of surveyed employers to be satisfied with the performance of the graduates in their employment. During 2010, employers were surveyed to assess their satisfaction with graduates from Whitireia and the relevance of Whitireia qualifications for their business (refer to Performance Measures Definitions for more information). These employers were very satisfied with the performance of the graduates in their employment. Employer satisfaction has remained high over the past five years as demonstrated in the table below.

Employer survey 2006 2007 2008 2009 2010

Ability to do the job 100% 92% 94% 96% 93%

Relevance of qualification 93% 96% 94% 100% 100%

Level of job skills 100% 96% 94% 100% 97%

Level of job knowledge 100% 100% 94% 96% 93%

Attitude to the job 100% 96% 100% 100% 96%

Work ethics 100% 92% 100% 100% 96%

Work with minimal supervision 100% 92% 100% 91% 85%

Work well as a team member 100% 96% 100% 96% 88%

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objective 7

Whitireia decision-making processes reflect

our commitment to Te Tiriti o

Waitangi

Target: Tangata Whenua represented on all major decision-making committees.

Achieved: Tangata Whenua represented on all major decision-making committees.

Performance achievement: this objective was achieved. In 2010 the following major-decision making committees had the following number of Tangata Whenua representatives:

Council 4 members (1 January to 30 April 2010)

Council 2 members (1 May to 31 December 2010)

Senior Management Team 2 members

Academic Board 2 members

Academic Standards Committee 2 members

The change in Tangata Whenua members on Council reflects the changes implemented by Government on Council composition.

GoveRnMent pRIoRItY Increase the achievement of advanced trade, technical and professional qualifications to meet regional and national industry needs

objective 8

Increase EFTS for students enrolled

in advanced trade, technical

and professional qualifications

Target: Increase from 2009 to 2010

Achieved: Increase from 69% to 71%

Performance achievement: this objective was achieved. In 2010, Whitireia achieved an increase from 69% to 71% in the proportion of students studying for advanced trades, technical and professional qualifications. This result reflects an increase in higher level study at Whitireia. For example, a new Bachelor of Nursing Māori degree and additional diplomas were taught in 2010, which increased the number of students studying at this level (refer to Performance Measures Definitions for more information).

2006 2007 2009 2008 2010

EFTS in advanced trade, technical and professional qualifications

63% 59% 69% 67% 71%

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objective 9

Increase course completion rates

for students enrolled in

advanced trade, technical and

professional qualifications

Target: Increase from 2009 to 2010

Achievement: Increase from 85% to 92%

Performance achievement: this objective was achieved. The course completion (retention) rate for this group of students increased from 2009 to 2010. In 2010, 92% of students completed courses leading to advanced trade, technical and professional qualifications. This result reflects the student support provided by teachers and all staff, as well as the polytechnic’s quality monitoring and quality improvement processes (refer to Performance Measures Definitions for more information).

The polytechnic’s total programme portfolio changes every year, as some new programmes are introduced and others are no longer offered. These changes in total programme portfolio contributed to some variation in student performance statistics from one year to another as illustrated in the following graph.

2006 2007 2008 2009 2010

Student course completion rate in advanced trade, technical and professional qualifications

83% 85% 87% 85% 92%

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GoveRnMent pRIoRItY extend the reach into higher levels of learning

objective 10

Increase EFTS for students

in certificates, diplomas and

degrees at level 4 and above

Target: EFTS increased over 2009 level

Performance achievement: this objective was achieved. The target for increased enrolments at level 4 and above was achieved, with an increase from 69% to 71% between 2009 and 2010. This is consistent with the polytechnic’s aim of educating more students at higher education levels in order to improve the skill base and employment prospects of our graduates. In 2010, five new programmes were developed at level 4 and above and this should lead to continued transitions from level 1 to 3 into level 4 and above, as the new programmes mature.

2006 2007 2008 2009 2010

EFTS enrolled in level 4 qualifications and above

63% 59% 67% 69% 71%

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objective 11

Increase course completion rates

for students in certificates, diplomas and

Target: Completions increase over 2009 level

Performance achievement: this objective was achieved. The retention (course completion) rate for this group of students was achieved and exceeded. In 2010, 92% of students completed courses leading to higher level certificates, diplomas and degrees at level 4 and above on the National Qualification Framework. This result reflects an overall increase in improvement in course completion rates for the polytechnic as a whole. It also reflects the student support provided by teachers and all staff, as well as the polytechnic’s quality monitoring and improvement processes.

The polytechnic’s total programme portfolio changes every year, as some new programmes are introduced and others are no longer offered. These changes in total programme portfolio contributed to some variation in student performance statistics from one year to another as illustrated in the following graph.

2006 2007 2008 2009 2010

Student completion rate at level 4 qualifications and above

83% 85% 87% 85% 92%

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objective 12

Increase qualification award

rates for students in certificates, diplomas and

Target: Qualification awards increase over 2009 level

Qualification awards at level 4 and above increased from 2009 to 2010, as measured at the same time in both years. At the time of this Annual Report, qualification completions were not fully finalised for the previous year. Therefore, the number of completed qualifications for 2010 is still likely to rise.

As the following graph shows, qualification award rates at level 4 and above peaked in 2008 and decreased in 2009. This was because the polytechnic offered some level 4 qualifications in 2008 that were no longer offered in 2009. In the long-term, there is a trend for more students to study for degree qualifications and qualification award rates for degrees and postgraduate qualifications (levels 7-8) have continued to increase over recent years.

We note that the Whitireia Annual Report 2009 reported on qualification completions for finalised years only. This Annual Report 2010 reports on qualification completions at the same time of the year, including 2010 which has not yet been fully finalised. The reason for this change is to provide more up-to-date information about qualification completion rates, including the latest information for 2010.

2006 2007 2008 2009 2010

Qualification award rates at level 4 and above

51% 58% 69% 53% 59%

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GoveRnMent pRIoRItYbuild a role as a regional facilitator, providing support to the system at a regional level, through building a shared understanding about the tertiary education needs of local communities and industries

objective 13

Provide updated Regional

Facilitation Reports for the Greater

Wellington region, after consultation

with regional stakeholders and

in collaboration with WelTec

Performance achievement: updated Wellington Regional Facilitation Report was used for 2010.

In 2009, a Wellington Regional Facilitation Report was jointly prepared by Whitireia and Wellington Institute of Technology (WelTec). This report analysed demographic data, workforce requirements and tertiary education provision for the Greater Wellington region. Whitireia used this Wellington Regional Facilitation Report in its planning for 2010.

From 2008-2009, the Tertiary Education Commission (TEC) required polytechnic’s and Institutes of Technology to provide Regional Facilitation Reports as part of the Investment Planning process. In 2010, however, changes were made in Investment Plan requirements. As a result, TEC no longer requires Regional Facilitation Reports.

objective 14

Participate in collaborative

ventures with providers in the

Greater Wellington region e.g. through

the Wellington Regional

Polytechnic Federation (WRPF)

Performance achievement: regional collaborative projects were completed in 2010.

The Wellington Regional Polytechnic Federation (WRPF) was a regional collaboration that started in 2006 and included Whitireia Community Polytechnic, Wellington Institute of Technology and The Open Polytechnic of New Zealand. In 2010, WRPF projects were completed and the WRPF is no longer operational in its original form. However, Whitireia continued to collaborate with other providers in the Wellington region in 2010 for example:

• The Academic Boards of Whitireia Community Polytechnic and Wellington Institute of Technology worked together to review the programme portfolios of both organisations and found their programme delivery in the Wellington region was mainly complementary. Senior staff of each organisation also identified student pathways between both organisations and other forms of collaboration in the following areas: Creative Arts, English as a Second Language, Social Work, Information Technology, Hairdressing and Beauty Services and International Marketing.

• Whitireia Community Polytechnic worked with The Open Polytechnic of New Zealand in 2010 to develop a collaborative agreement for international marketing and delivery of programmes of study for international students in their home countries.

• Whitireia Community Polytechnic, Wellington Institute of Technology and The Open Polytechnic of New Zealand have all purchased a common Human Resources and payroll system and implemented this in 2010.

• Whitireia Community Polytechnic, Wellington Institute of Technology and The Open Polytechnic of New Zealand worked with a common Records Management System in 2010.

• Whitireia Community Polytechnic and The Open Polytechnic of New Zealand jointly tendered for a cleaning contract and this common cleaning contract was in effect in 2010.

• Whitireia Community Polytechnic and Wellington Institute of Technology jointly tendered for a travel management provider and both organisations used the same travel firm and processes in 2010.

• Whitireia Community Polytechnic and the Wellington Institute of Technology are both implementing the eMission initiative to reduce environmental impacts of business.

peRfoRMAnCe MeAsURes DefInItIons

Performance measures that the Council considers will enable the preparation of a Statement of Service Performance for the purposes of Section 159YD.2 (a) of the Public Finance Act are listed below.

Students enrolled Expressed as equivalent full-time students (EFTS) for the polytechnic

Completion rate (students complete the course and either successfully pass or do not pass the course)

Completion rate % = number of students who complete the course

number of students who enrolled in the course

Data used as reported in the Single Data Return as submitted to the Ministry of Education in January 2011

Success rate (students complete the course and successfully pass the course)

Success rate % = number of students who meet the course requirements

number of students who enrolled in the course

(“Success” is as defined in the programme approved by the Academic Board and as indicated in information provided for students)

Data used as reported in the Single Data Return as submitted to the Ministry of Education in January 2011

Levels of study refer to the National Qualification Framework. For more information visit NZQA website: http://www.nzqa.govt.nz/studying-in-new-zealand/nzqf/nzqf-levels

“Advanced trade, technical and professional qualifications” are qualifications on the National Qualification Framework at level 4 and above. Performance measures for students at this level are expressed as a percentage of total polytechnic EFTS (equivalent full-time students).

Student satisfaction rating

Satisfaction rating % = number of responses of satisfactory or better

total number of responses

Timelines measure percentage of programmes completed by dates specified to students in pre-programme information

Quantity measures are EFTS target as indicated for the polytechnic

Quality measures are completion rates, success rates and student satisfaction rates

Student Satisfaction SurveyThe survey was carried out over a period of four weeks during May to June 2010 at all Whitireia campuses within New Zealand. Over 120 programme offerings and 2,150 students participated in the paper based survey conducted during class time by staff who were not affiliated with the programme of study. Results were entered into a database, analysed and reported back to the Faculty Deans, Programme Managers, Executive Team and Whitireia Council.

Graduate Satisfaction SurveyThe survey was carried out over a period of three weeks in April 2010 by phoning all domestic graduates. 48% of the 1,527 domestic graduates participated in the graduate survey. Results were entered into a database, analysed and reported back to the Faculty Deans, Programme Managers, Executive Team and Whitireia Council.

Employer Satisfaction SurveyThis phone based survey was carried out on 5 May 2010. The employer details were obtained from graduates as recorded in the graduate survey completed in April 2010. In 2010, graduates identified 96 employers and 31% of these employers agreed to participate in the survey.

The accompanying accounting policies and notes form an intergral part of these financial statements.

2010 fInAnCIAL stAteMents

FINANCIAL STATEMENTS

Note POlyTECHNIC GROuP

Actual Budget Actual Actual Actual2010 2010 2009 2010 2009$’000 $’000 $’000 $’000 $’000

Revenue

Government grants 2 26,390 24,041 26,569 26,886 26,829

Tuition fees 2 23,977 23,118 19,297 24,939 19,528

Interest income 707 401 488 726 507

Revenue from other operating activities 2 3,492 5,915 4,140 3,639 4,318

Total Revenue 54,566 53,475 50,494 56,190 51,182

Operating Expenses

Personnel costs 3 27,628 26,992 25,242 28,725 25,763

Depreciation expenses 9 3,198 3,221 3,743 3,259 3,777

Amortisation expenses 10 198 98 89 198 89

Course related expenses 2,751 3,169 2,614 2,828 2,524

Occupancy costs 4,033 3,594 3,101 4,354 3,399

Project expenditure 5,287 6,879 6,686 5,425 6,730

Trading activities 357 412 390 358 392

Other expenses 4 7,341 7,800 6,761 7,599 6,993

Total Operating Expenses 50,793 52,165 48,626 52,746 49,667

Surplus 3,773 1,310 1,868 3,444 1,515

STATEMENTOFFINANCIALPERFORMANCEfor the year ended 31 December 2010

The accompanying accounting policies and notes form an integral part of these financial statements.

STATEMENTOFCOMPREHENSIVEINCOMEfor the year ended 31 December 2010

STATEMENTOFCHANGESINEQUITYfor the year ended 31 December 2010

Surplus / (Deficit) 3,773 1,310 1,868 3,444 1,515

Other Comprehensive Income

Loss on property revaluations 17 (2,620) 0 (1,119) (2,620) (1,119)

Total Other Comprehensive Income (2,620) 0 (1,119) (2,620) (1,119)

Total Comprehensive Income 1,153 1,310 749 824 396

Balance at 1 January 62,651 63,169 61,902 62,549 62,153

Comprehensive income

Surplus / (Deficit) 3,773 1,310 1,868 3,444 1,515

Other comprehensive income (2,620) 0 (1,119) (2,620) (1,119)

Total comprehensive income 1,153 1,310 749 824 396

Capital contributions from the Crown 450 0 0 450 0

Balance at 31 December 17 64,254 64,479 62,651 63,823 62,549

ASSETSCurrent AssetsCash and cash equivalents 5 6,541 10,195 5,760 7,168 6,230

Debtors and other receivables 6 3,184 949 725 3,219 930

Inventory 7 172 67 66 172 66

Prepayments 0 338 0 0 0

Loan to controlled entities 21 1,226 0 790 0 0

Current portion of financial assets in the nature of investments

8 11,000 0 6,000 11,316 6,299

Total Current Assets 22,123 11,549 13,341 21,875 13,525

Non-Current Assets

Financial assets in the nature of investments 8 756 110 110 10 10

Property, plant and equipment 9 55,751 63,212 61,245 55,842 61,314

Intangible assets 10 213 345 316 973 316

Investment properties 11 275 255 255 275 255

Property held for sale 1,650 0 0 1,650 0

Total Non-Current Assets 58,645 63,922 61,926 58,750 61,895

TOTAL ASSETS 80,768 75,471 75,267 80,625 75,420

LIABILITIESCurrent LiabilitiesCreditors and other payables 12 2,925 2,177 2,389 3,021 2,481

Revenue received in advance 14 10,401 6,500 7,649 10,401 7,649

Special accounts 13 96 50 74 216 196

Employee entitlements 15 2,721 2,000 2,213 2,793 2,251

Total Current Liabilities 16,143 10,727 12,325 16,431 12,577

Non-Current Liabilities

Employee entitlements 15 293 265 215 293 215

Finance lease 0 0 0 0 3

Provisions 16 78 0 76 78 76

Total Non-Current Liabilities 371 265 291 371 294

TOTAL LIABILITIES 16,514 10,992 12,616 16,802 12,871

NET ASSETS 64,254 64,479 62,651 63,823 62,549

EQUITYGeneral funds 17 43,363 39,849 39,140 42,919 39,024

Property revaluation reserve 17 20,891 24,630 23,511 20,891 23,511

Restricted reserves 17 0 0 0 13 14

TOTAL EQUITY 64,254 64,479 62,651 63,823 62,549

STATEMENTOFFINANCIALPOSITIONas at 31 December 2010

POlyTECHNIC GROuP

Cash Flows from Operating Activities

Receipt of government grants 26,382 25,814 25,698 26,878 25,959

Receipt of student tuition fees 24,363 23,669 21,153 25,423 21,322

Receipt of other ancilliary income 3,492 4,402 4,140 3,639 4,408

Interest received 668 401 448 759 467

GST 293 0 141 242 212

Payments to employees (27,042) (26,991) (24,724) (28,105) (25,207)

Payments to suppliers (19,654) (21,918) (18,812) (20,395) (19,440)

Net Cash Flows from Operating Activities 8,502 5,377 8,044 8,441 7,721

Cash Flows from Investing Activities

Purchase of property, plant and equipment (2,502) (3,858) (2,478) (2,590) (2,581)

Purchase of intangible assets (95) (142) (103) (855) (103)

Purchase of goodwill 0 0 0 0 (59)

Purchase of financial assets in the nature of investments

(6,082) 0 (6,790) (5,017) (5,904)

Proceeds from sale of property, plant and equipment

509 0 0 509 0

Sales of financial assets in the nature of investments 0 0 0 0 (15)

Net Cash Flows from Investing Activities (8,170) (4,000) (9,371) (7,953) (8,662)

Cash Flows from Financing Activities

Finance lease funds provided 0 0 0 0 3

Capital contribution 450 0 0 450 0

Net Cash Flows from Financing Activities 450 0 0 450 3

Net increase / (decrease) in cash and cash equivalents

782 1,377 (1,327) 938 (938)

Cash and cash equivalents at the beginning of the financial year

5,759 8,818 7,087 6,230 7,168

Cash and Cash Equivalents at the End of the Period

6,541 10,195 5,760 7,168 6,230

STATEMENTOFCASHFLOWSfor the year ended 31 December 2010

The GST (net) component of operating activities reflects the net GST paid and received with the or by the Inland Revenue Department. The GST (net) component has been presented on a net basis, as the gross amounts do not provide meaningful information for financial statement purposes.

POlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Surplus / (Deficit) from the statement of comprehensive income 3,773 1,868 3,444 1,515

Adjustments for:

Depreciation 3,198 3,743 3,259 3,777

Amortisation 198 89 198 89

Fair value increase in investments 0 0 0 59

Total non-cash items 3,396 3,832 3,457 3,925

Add / Less movements in working capital items

(Increase) / Decrease in inventories (106) (10) (106) (11)

(Increase) / Decrease in trade and other receivables (2,457) 326 (2,289) 135

(Increase) / Decrease in prepayments 0 362 0 362

Increase / (Decrease) in trade and other payables 536 363 541 460

Increase / (Decrease) in revenue received in advance 2,752 778 2,752 778

Increase / (Decrease) in provisions 608 525 642 557

Net movement in working capital items 1,333 2,344 1,540 2,281

Net cash flow from operating activities 8,502 8,044 8,441 7,721

Reconciliation from the net (deficit) / surplus to the net cash flows from operations

NOTESTOTHEFINANCIALSTATEMENTS

1. Statement of accounting policies for the year ended 31 December 2010

REPORTING ENTITY

Whitireia Community Polytechnic (the polytechnic) is a TEI domiciled in New Zealand and is governed by the Crown Entities Act 2004 and the Education Act 1989.

The polytechnic and group consists of Whitireia Community Polytechnic and its subsidiaries, Whitireia Performing Arts Company Limited (100% owned), New Zealand Radio Training School (2003) Limited (100% owned) and Whitireia Foundation (100% interest). All subsidiaries are incorporated and domiciled in New Zealand.

The polytechnic has consolidated the accounts of the Whitireia Foundation for financial reporting purposes because in substance, the polytechnic predetermined the objectives of the Foundation at establishment and benefits from the Foundation’s complementary activities.

The primary objective of the polytechnic and group is to provide tertiary education services for the benefit of the community rather than making a financial return. Accordingly, the polytechnic has designated itself and the group as public benefit entities for the purposes of New Zealand equivalents to International Financial Reporting Standards (NZ IFRS).

The financial statements of the polytechnic and group are for the year ended 31 December 2010. The financial statements were authorised for issue by the Council on 27 April 2011.

BASIS OF PREPARATION

Statement of compliance

The financial statements of the polytechnic and group have been prepared in accordance with the requirements of the Crown Entities Act 2004 and the Education Act 1989, which includes the requirement to comply with New Zealand generally accepted accounting practice (NZ GAAP).

These financial statements have been prepared in accordance with NZ GAAP. They comply with NZ IFRS, and other applicable financial reporting standards as appropriate for public benefit entities.

Measurement base

The financial statements have been prepared on a historical cost basis, modified by the revaluation of investment properties, assets classified as held for sale, land and buildings.

Functional and presentation accuracy

The financial statements are presented in New Zealand dollars and all values are rounded to the nearest thousand dollars ($000). The functional currency of the polytechnic and its subsidiaries is New Zealand Dollars (NZ$).

Changes in accounting policies

There have been no changes in accounting policies during the financial year.

The polytechnic and group has early adopted the amendments to NZ IFRS 7. The effect of early adopting these amendments is the following information is no longer disclosed:

• The carrying amount of financial assets that would otherwise be past due or impaired whose terms have been renegotiated and

• The maximum exposure to credit risk by class of financial instrument if the maximum credit risk exposure is best represented by their carrying amount

The polytechnic and group has adopted the following revisions to accounting standards during the financial year which have only had a presentational or disclosure effect:

• NZ IFRS 3 Business Combinations (Revised 2007) and the amended NZ IAS 27 Consolidated and Separate Financial Statements (Revised 2007) are effective for reporting periods beginning on or after 1 July 2009 and must be applied prospectively from that date. The main changes the revised NZ IFRS 3 and amended NZ IAS 27 will make to existing requirements or practise are:

• Acquisition-related costs – Acquisition-related costs are generally recognised as expenses (rather than included in the cost of acquisition).

• Contingent consideration - Contingent consideration must be recognised and measured at fair value at the acquisition date. Subsequent changes in fair value are recognised in accordance with other NZ IFRS, usually in the surplus or deficit (rather than by adjusting the cost of acquisition).

Standards, amendments and interpretations issued that are not yet effective and have not been early adopted

Standards, amendments and interpretations issued that are not yet effective and have not been early adopted, and are relevant to the polytechnic and group are:

• NZ IAS 24 Related Party Disclosures (Revised 2009) replaces NZ IAS 24 Related Party Disclosures (Issued 2004) and will be applied for the first-time in the polytechnic and group’s 31 December 2011 financial statements. The revised standard:

• Removes the previous disclosure concessions applied by the Institute for arms-length transactions between the institute and entities controlled or significantly influenced by the Crown. The effect of the revised standard is that more information is required to be disclosed about transactions between the institute and entities controlled or significantly influenced by the Crown.

• Clarifies that related party transactions include commitments with related parties.

• NZ IFRS 9 Financial Instruments will eventually replace NZ IAS 39 Financial Instruments: Recognition and Measurement. NZ IAS 39 is being replaced through the following 3 main phases: Phase 1 Classification and Measurement, Phase 2 Impairment Methodology and Phase 3 Hedge Accounting. Phase 1 on the classification and measurement of financial assets has been completed and has been published in the new financial instrument standard NZ IFRS 9. NZ IFRS 9 uses a single approach to determine whether a financial asset is measured at amortised cost or fair value, replacing the many different rules in NZ IAS 39. The approach in NZ IFRS 9 is based on how an entity manages its financial instruments (its business model) and the contractual cash flow characteristics of the financial assets. The new standard also requires a single impairment method to be used, replacing the many different impairment methods in NZ IAS 39. The new standard is required to be adopted for the year ended 31 December 2013. The polytechnic and group has not yet assessed the impact of the new standard and expects it will not be early adopted.

SIGNIFICANT ACCOUNTING POLICIES

Basis of consolidation

The purchase method is used to prepare the group financial statements, which involves adding together like items of assets, liabilities, equity, income, expenses and cash flows on a line-by-line basis. All significant intragroup balances, transactions, income and expenses are eliminated on consolidation.

SubsidiariesThe polytechnic consolidates in the group financial statements all entities where the polytechnic has the capacity to control the financing and operating policies of an entity so as to obtain benefits from the activities of the entity. This power exists where the polytechnic controls the majority voting power on the governing body or where such policies have been irreversibly predetermined by the polytechnic or where the determination of such policies is unable to materially impact the level of potential ownership benefits that arise from the activities of the subsidiary.

The cost of a business combination is measured as the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, in exchange for control of the subsidiary plus any costs directly attributable to the business combination.

Any excess of the cost of the business combination over the polytechnic’s interest in the net fair value of the identifiable assets, liabilities, and contingent liabilities is recognised as goodwill. If the polytechnic’s interest in the net fair value of the identifiable assets, liabilities, and contingent liabilities recognised exceeds the cost of the business combination, the difference will be recognised immediately in the surplus or deficit as a bargain purchase.

Investments in subsidiaries are carried at cost in the polytechnic’s parent entity financial statements.

Revenue

Revenue is measured at the fair value of consideration received or receivable.

Government grantsGovernment grants are recognised as revenue upon entitlement.

Student tuition feesStudent tuition fees are recognised as revenue on a course percentage of completion basis. The percentage of completion is measured by reference to the days of the course completed as a proportion of total course days.

Sale of goodsRevenue from sale of goods is recognised when the product is sold to a customer.

Interest and dividendsInterest income is recognised using the effective interest method.

Dividends are recognised when the right to receive payment has been established.

Leases

Finance leasesA finance lease is a lease that transfers to the lessee substantially all the risks and rewards incidental to ownership of an asset, whether or not title is eventually transferred.

At the commencement of the lease term, finance leases are recognised as assets and liabilities in the statement of financial position at the lower of the fair value of the leased item or the present value of the minimum lease payments.

The finance charge is charged to the surplus or deficit over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability.

The amount recognised as an asset is depreciated over its useful life. If there is no certainty as to whether the polytechnic and group will obtain ownership at the end of the lease term, the asset is fully depreciated over the shorter of the lease term and its useful life.

Operating leaseAn operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an asset. Lease payments under an operating lease are recognised as an expense on a straight-line basis over the lease term.

Cash and cash equivalents

Cash and cash equivalents includes cash on hand, deposits held at call with banks other short-term highly liquid investments with original maturities of three months or less.

Debtors and other receivables

Debtors and other receivables are initially measured at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment.

Other financial assets

Financial assets are initially recognised at fair value plus transaction costs unless they are carried at fair value through surplus or deficit in which case the transaction costs are recognised in the surplus or deficit.

Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the polytechnic and group has transferred substantially all the risks and rewards of ownership.

Financial assets are classified, for the purposes of measurement, as loans and other receivables. Classification of the financial asset depends on the purpose for which the instruments were acquired.

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for maturities greater than 12 months after the balance date, which are included in non-current assets. Related party receivables that are repayable on demand are classified as a non-current asset because repayment of the receivable is not expected within 12 months of the balance date.

After initial recognition loans and receivables are measured at amortised cost using the effective interest method less any provision for impairment. Gains and losses when the asset is impaired or derecognised are recognised in the surplus or deficit.

Impairment of financial assets

At each balance date, the polytechnic and group assesses whether there is any objective evidence that a financial asset or group of assets is impaired. Any impairment losses are recognised in surplus or deficit.

Loans and receivables (including cash and cash equivalents and debtors and other receivables)Impairment of a loan or a receivable is established when there is objective evidence that the polytechnic and group will not be able to collect amounts due according to the original terms of the debt. Significant financial difficulties of the debtor, probability that the debtor will enter into bankruptcy and the default in payments are considered indicators that the asset is impaired. The amount of the impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted using the original effective interest rate. For debtors and other receivables, the carrying amount of the asset is reduced through the use of an allowance account, and the amount of the loss is recognised in the surplus or deficit. When the receivable is uncollectible, it is written-off against the allowance account. Overdue receivables that have been renegotiated are reclassified as current (i.e. not past due). For other financial assets, impairment losses are recognised directly against the instruments carrying amount.

Financial assets at fair value through other comprehensive incomeFor equity investments, a significant or prolonged decline in the fair value of the investment below its cost is considered objective evidence of impairment.

For debt investments, significant financial difficulties of the debtor, probability that the debtor will enter into bankruptcy and default in payments are considered objective indicators that the asset is impaired.

If impairment evidence exists for investments at fair value through other comprehensive income, the cumulative loss (measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that financial asset previously recognised in the surplus or deficit) recognised in other comprehensive income is reclassified from equity to the surplus or deficit.

Equity instrument impairment losses recognised in the surplus or deficit are not reversed through the surplus or deficit.

If in a subsequent period the fair value of a debt instrument increases and the increase can be objectively related to an event occurring after the impairment loss was recognised, the impairment loss is reversed in the surplus or deficit.

Inventories

Inventories held for distribution or consumption in the provision of services that are not supplied in a commercial basis are measured at cost (using the FIFO method), adjusted when applicable, for any loss of service potential. Where inventories are acquired at no cost or for nominal consideration, the cost is the current replacement cost at the date of acquisition.

The amount of any write-down for the loss of service potential or from cost to net realisable value is recognised in the surplus or deficit in the period of the write-down.

Property, plant and equipment

Property, plant and equipment consists of the following asset classes land, buildings, plant and machinery, motor vehicles, computer hardware, furniture and fittings, library collection, office equipment, teaching equipment, leasehold improvements, communication systems and signage.

Land is measured at fair value and buildings and improvements are measured at fair value less accumulated depreciation and impairment losses. All other asset classes are measured at cost or valuation, less any accumulated depreciation and impairment losses.

RevaluationsLand, buildings and improvements are revalued with sufficient regularity to ensure that the carrying amount does not differ materially from fair value and at least every three years.

The carrying values of revalued assets are assessed biannually by independent valuers to ensure that they do not differ materially from fair value. If there is evidence supporting a material difference, then the off-cycle asset classes are revalued.

Property, plant and equipment revaluation movements are accounted for on a class of asset basis.

The net revaluation results are credited or debited to other comprehensive income and is accumulated to an asset revaluation reserve in equity for that class of asset. Where this would result in a debit balance in the asset revaluation reserve, this balance is not recognised in other comprehensive income but is recognised in the surplus or deficit. Any subsequent increase on revaluation that off-sets a previous decrease in value recognised in the surplus or deficit will be recognised first in the surplus or deficit up to the amount previously expensed, and then recognised in other comprehensive income.

AdditionsThe cost of an item of property, plant and equipment is recognised as an asset if, and only if, it is probable that future economic benefits or service potential associated with the item will flow to the polytechnic and group and the cost of the item can be measured reliably.

Work in progress is recognised at cost less impairment and is not depreciated.

In most instances, an item of property, plant and equipment is initially recognised at its cost. Where an asset is acquired at no cost, or for a nominal cost, it is recognised at fair value as at the date of acquisition.

DisposalsGains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount of the asset. Gains and losses on disposals are reported net in the surplus or deficit.

DepreciationDepreciation is provided on a straight-line basis on all property, plant and equipment other than land at rates that will write off the cost, (or valuation) of the assets to their residual values over their useful lives.

The useful lives and associated depreciation rates of major classes of assets have been estimated as follows:

ASSET CLASS LIFE RATE

Buildings 10-50 years 2% - 10% per annum

Plant & machinery 8-10 years 10% - 12.5% per annum

Motor vehicles 5 years 20% per annum

Computer hardware 4 years 25% per annum

Furniture & fittings 10 years 10% per annum

Library collection 5-8 years 12.5% - 20% per annum

Office equipment 5 years 20% per annum

Teaching equipment 5 years 20% per annum

Leasehold improvements 1-12 years (2009: 3-7 years)

8% - 100% per annum (2009: 15% - 33%)

Communication systems 5 years 20% per annum

Signage 4 years 25% per annum

Leasehold improvements are depreciated over the unexpired period of the lease or the estimated useful lives of the improvements, whichever is the shorter.

The residual value and useful life of an asset is reviewed and adjusted if applicable, at each financial year end.

Intangible assets

Software acquisition and developmentAcquired computer software licenses are capitalised on the basis of the costs incurred to acquire and bring to use to specific software.

Costs that are directly associated with the development of software for internal use, are recognised as an intangible asset. Direct costs include the software development employee costs and an appropriate portion of relevant overheads.

Staff training costs are recognised as an expense when incurred.

Costs associated with maintaining computer software are recognised as an expense when incurred.

Course development costsCourse development costs relate to development of educational courses and are capitalised if purchased wholly from other institutes of learning. No courses have been purchased as such at balance date.

The amortisation period and amortisation method for each class of intangible asset having a finite life is reviewed at each financial year end. If the expected useful life or expected pattern of consumption is different from the previous assessment, changes are made accordingly.

Gains or losses arising from de-recognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognised in the income statement when the asset is de-recognised.

AmortisationThe carrying value of an intangible asset with a finite life is amortised on a straight-line basis over its useful life. Amortisation begins when the asset is available for use and ceases at the date that the asset is derecognised. The amortisation charge for each period is recognised in the surplus or deficit.

The useful lives and associated amortisation rates of major classes of intangible assets have been estimated as follows:

ASSET CLASS LIFE RATE

Computer software 5 years 20% per annum

Impairment of property, plant, equipment and intangible assets

Intangible assets that have an indefinite useful life, or not yet available for use, are not subject to amortisation and are tested annually for impairment. Assets that have a finite useful life are reviewed for indicators of impairment at each balance date. When there is an indicator of impairment the asset’s recoverable amount is estimated. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use.

Value in use is depreciated replacement cost for an asset are not primarily dependent on the asset’s ability to generate net cash inflows and where the polytechnic and group would, if deprived of the asset, replace its remaining future economic benefits or service potential.

The value in use for cash-generating assets is the present value of expected future cash flows.

If an asset’s carrying amount exceeds its recoverable amount, the asset is impaired and the carrying amount is written-down to the recoverable amount. For revalued assets the impairment loss is recognised in other comprehensive income to the extent the impairment loss does not exceed the amount in the revaluation reserve in equity for that same class of asset. Where that results in a debit balance in the revaluation reserve, the balance is recognised in the surplus or deficit.

For assets not carried at a revalued amount, the total impairment loss is recognised in the surplus or deficit.

The reversal of an impairment loss on a revalued asset is credited to other comprehensive income and increases

the asset revaluation reserve for that class of asset. However, to the extent that an impairment loss for that class of asset was previously recognised in the surplus or deficit, a reversal of the impairment loss is also recognised in the surplus or deficit.

For assets not carried at a revalued amount the reversal of an impairment loss is recognised in the surplus or deficit.

Investment properties

Properties held for sale or leased to third parties under operating leases are classified as investment property unless the property is held to meet service delivery objectives, rather than to earn rentals or for capital appreciation. Property held to meet service delivery objectives is classified as property, plant and equipment.

Investment property is measured initially at its cost, including transaction cost.

Subsequent to initial recognition investment properties is measured at fair value as determined annually by an independent valuer.

Gains and losses arising from a change in the fair value of investment properties are recognised in the surplus and deficit.

Creditors and other payables

Creditors and other payables are initially measured at fair value and subsequently measured at amortised cost using the effective interest method.

Employee entitlements

Short-term employee entitlementsEmployee benefits that are due and settled within 12 months after the end of the period in which the employee renders the related service are measured at nominal values based on accrued entitlements at current rates of pay.

These include salaries and wages and annual leave earned but not yet taken at balance date.

Long-term employee entitlementsEmployee benefits that are due to be settled beyond 12 months after the end of period in which the employee renders the related service, such as long service leave and retirement gratuities, have been calculated on an actuarial basis. The calculations are based on:

• Likely future entitlements accruing to staff, based on years of service, years to entitlement, the likelihood that staff will reach the point of entitlement and contractual entitlement information and

• The present value of the estimated future cash flows

Expected future payments are discounted using market yields on government bonds at balance date with terms to maturity that match, as closely as possible, the estimated future cash outflows for entitlements. The inflation factor is based on the expected long-term increase in remuneration for employees.

Presentation of employee entitlementsSick leave, annual leave, vested long service leave and non-vested long service leave and retirement gratuities expected to be settled within 12 months of the balance date, are classified as a current liability. All other employee entitlements are classified as a non-current liability.

Superannuation schemes

Defined contribution schemesObligations for contributions to Kiwisaver and the Government Superannuation Fund are recognised as an expense in the surplus and deficit as incurred.

Provision

A provision is recognised for future expenditure of uncertain amount or timing when there is a present obligation (either legal or constructive) as a result of a past event, it is probable that expenditures will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to the passage of time is recognised as an interest expense and is included as “finance costs”.

EquityEquity is measured as the difference between total assets and total liabilities. Equity is disaggregated and classified into a number of components. The components of equity are:

• General funds

• Property revaluation reserves

• Fair value through comprehensive income reserves

• Restricted reserves

Restricted reservesRestricted reserves are a component of equity generally representing a particular use to which various parts of equity have been assigned. Reserves may be legally restricted or created by the institute. Transfers from these reserves may be made only for certain specified purposes or when certain specified conditions are met.

Property revaluation reservesThis reserve relates to the revaluation of property, plant and equipment to fair value.

Fair value through other comprehensive income reservesThis reserve comprises the cumulative net change in the fair value of fair value through other comprehensive income instruments.

Goods and Services Tax (GST)

All items in the financial statements are stated exclusive of GST, except for debtors and other receivables and creditors and other payables, which are presented on a GST inclusive basis. Where GST is not recoverable as input tax then it is recognised as part of the related asset or expense.

The net amount of GST recoverable from, or payable to, the Inland Revenue Department (IRD) is included as part of receivables or payables in the statement of financial position.

The net GST paid to, or received from, the IRD, including GST relating to investing and financing activities, is classified as net operating cash flow in the statement of cash flows.

Commitments and contingencies are disclosed exclusive of GST.

Income Tax

The polytechnic is exempt from income tax. Accordingly, no provision has been made for income tax.

Budget figures

The budget figures are those that are approved by the Council at the start of the financial year. The budget figures have been prepared in accordance with NZ GAAP, using accounting policies that are consistent with those adopted by the Council in the preparation of the financial statements.

Critical accounting estimates and assumptions

In preparing these financial statements the group has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below:

Property revaluationsNote 9 provides information about the estimates and assumptions exercised in the measurement of revalued land, buildings and improvements.

Critical judgements in applying accounting policies

Management have exercised the following critical judgements in applying accounting policies for the year ended 31 December 2010:

Crown owned land and buildingsProperty in the legal name of the Crown that is occupied by the polytechnic and group is recognised as an asset in the statement of financial position. The polytechnic and group consider it has assumed all the normal risks and rewards of ownership of this property despite legal ownership not being transferred and accordingly it would be misleading to exclude these assets from the financial statements.

Distinction between revenue and capital contributionsMost Crown funding received is operational in nature and is provided by the Crown under the authority of an expense appropriation and is recognised as revenue. Where funding is received from the Crown under the authority of a capital appropriation, the polytechnic and group accounts for the funding as a capital contribution directly in equity. Information about capital contributions recognised in equity is disclosed in note 17.

2. IncomePOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

i. Government Grants

Student Achievement Component (SAC) funding 18,010 16,493 18,506 16,753

Tertiary Education Organisation Capability (TEOC) funding 6,261 5,958 6,261 5,958

Performance-based research funding 143 17 143 17

Other grants 1,976 4,101 1,976 4,101

Total Government Grants 26,390 26,569 26,886 26,829

ii. Tuition FeesPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Fees from domestic students 10,276 8,522 11,239 8,753

Fees from international students 13,701 10,775 13,700 10,775

Total Tuition Fees 23,977 19,297 24,939 19,528

iii. Other IncomePOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Rental income 121 50 89 116

Donations received 0 0 38 38

Bookshop income 367 346 367 346

Education service contracts 1,625 2,142 1,841 2,149

Dividends 0 17 0 17

Other income 1,379 1,585 1,304 1,653

Total Other Income 3,492 4,140 3,639 4,318

3. Personnel CostsPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Academic salaries 14,119 13,289 14,795 13,412

General salaries and wages 12,679 11,580 13,093 11,942

Defined contribution plan employer contributions 68 43 70 44

Increase / (Decrease) in employee entitlements 762 330 767 365

Total Personnel Costs 27,628 25,242 28,725 25,763

Employer contributions to defined contribution plans include contributions to Kiwisaver and the Government Superannuation Fund.

4. Other ExpensesPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Fees to principal auditor:

- audit fees for financial statement audit 85 98 136 112

- audit fees for prior year 12 0 12 0

Advertising and public relations 704 613 740 628

Bad debts expensed 95 15 95 15

Catering 200 161 202 161

Commissions 2,013 1,591 2,013 1,591

Consultants and legal fees 336 284 344 288

Councillors fees 105 59 105 59

Fees and subscriptions 266 231 268 231

Graduation costs 125 154 131 154

Staff awards 12 5 12 5

Information technology 980 1,055 994 1,056

Insurance premiums 174 162 177 162

Intangible asset impairment expense 0 0 0 59

New Zealand Qualifications Authority 82 180 0 180

Office costs 462 472 501 480

Operating lease payments 0 0 0 0

Other course related costs 0 57 0 57

Other occupancy costs 0 468 0 484

Professional development fees 163 146 164 146

Repairs and maintenance - information technology 47 54 47 54

Travel and accommodation 577 415 594 417

Whitireia scholarships 137 76 137 76

Other operating expenses 766 465 927 578

Total Other Expenses 7,341 6,761 7,599 6,993

5. Cash and Cash EquivalentsPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Cash at bank and in hand 4,541 1,760 5,168 2,168

Term deposits with maturities less than three months 2,000 4,000 2,000 4,062

Total Cash and Cash Equivalents 6,541 5,760 7,168 6,230

The carrying value of cash at bank, call deposits and term deposits with maturities less than three months approximate their fair value.

Cash and cash equivalents include the following for the purposes of the statement of cash flows:

POlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Cash at bank and in hand 4,541 1,760 5,168 2,168

Term deposits with maturities less than three months 2,000 4,000 2,000 4,062

Total Cash and Cash Equivalents 6,541 5,760 7,168 6,230

6. Debtors and Other ReceivablesPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Student Receivables

Student fee receivables 2,049 338 2,049 338

Net Student Fee Receivables 2,049 338 2,049 338

Other Receivables

Government grants 0 59 0 59

Other debtors and receivables 1,135 328 1,170 533

Total Debtors and Other Receivables 3,184 725 3,219 930

Fair valueStudent fees are due before a course commences or is due on enrolment if the course has already begun. Student fee receivables are non-interest bearing and are payable in full by course commencement date. Therefore, their carrying value approximates their fair value. Due to a change in accounting, 2011 student fees have been raised earlier, which has resulted in the increase in student fee receivables from the prior year. This is offset by an increase in revenue in advance as disclosed in note 14.

Other receivables are non-interest bearing and are generally settled on 30-day terms. Therefore, the carrying value of other receivables approximates their fair value.

For terms and conditions relating to related party receivables refer to note 21.

7. InventoriesPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Held for resale 167 60 167 60

Materials and consumables 5 6 5 6

Total Inventories 172 66 172 66

8. Financial Assets in the Nature of InvestmentsPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Effective Interest Rate % Maturity

CURRENT

Deposits with banks

National 0 6,000 0 6,000

ASB - Foundation 5.5% 11-Oct-11 0 0 316 299

Bank of New Zealand 5.2% Various 7,000 0 7,000 0

Kiwibank 5.0% Various 4,000 0 4,000 0

11,000 6,000 11,316 6,299

NON-CURRENT

Investment in controlled entity (at cost)

746 100 0 0

Shares in unlisted entities (at cost)

10 10 10 10

756 110 10 10

The deposit with banks classified as current assets are those maturing within twelve months after the balance sheet date.

The investment in controlled entities is for the Whitireia Performing Arts Company Limited (100% owned) and New Zealand Radio Training School Limited (100% owned).

56 9.Pr

$’00

58 9.Pr

$’00

The reclassifications in the schedule above are required to align the fixed assets register with the general ledger to correct historical differences.

Valuation

LandLand is valued at fair value using market based evidence based on its highest and best use with reference to comparable land values. Adjustments have been made to the ‘unencumbered’ land value for campus land where there is a designation against the land or the use of the land is restricted because of reserve or endowment status. These adjustments are intended to reflect the negative impact on the value of land where the owner is unable to use the land more intensely.

Restrictions on the polytechnic and group’s ability to sell land would normally not impair the value of the land because the polytechnic and group has operational use of the land for the foreseeable future and will substantially receive the full benefits of outright ownership.

The most recent valuation of land was performed by a registered independent valuer, CB Richard Ellis and the valuation is effective as at 31 December 2009.

BuildingsSpecialised buildings (e.g. campuses) are valued at fair value using optimised depreciated replacement cost because no reliable data is available for buildings designed for education delivery purposes.

Optimised depreciated replacement cost is determined using a number of significant assumptions. Significant assumptions include:

• The replacement asset is based on the reproduction cost of the specific assets with adjustments where appropriate for obsolescence due to over design or surplus capacity

• The replacement cost is derived from recent construction contracts of similar assets and Property Institute of New Zealand cost information

• Estimating the remaining useful life of assets

• Straight-line depreciation has been applied in determining the depreciated replacement cost value of the asset

The most recent valuation of buildings was performed by a registered independent valuer, CB Richard Ellis and the valuation is effective as at 31 December 2009.

The total fair value of property valued by CB Richard Ellis at 31 December 2009 totalled $56,903,000.

Restrictions on title

Under the Education Act 1989, the polytechnic and group is required to obtain the consent from the Ministry of Education to dispose or sell of where the value of the property exceeds an amount determined by the Minister.

There are also various restrictions in the form of historic designations, reserve and endowment encumbrances attached to land. The polytechnic and group does not consider it practical to disclose in detail the value of land subject to these restrictions.

10. Financial Assets in the Nature of InvestmentsPOlyTECHNIC GROuP

Software Total Software Goodwill Total$’000 $’000 $’000 $’000 $’000

Balance at 1 January 2010

Cost 1,482 1,482 1,482 0 1,482

Accumulated amortisation and impairment (1,166) (1,166) (1,166) 0 (1,166)

Opening carrying amount 316 316 316 0 316

Year ended 31 December 2010

Additions 95 95 95 760 855

Disposal 0 0 0 0 0

Amortisation (198) (198) (198) 0 (198)

Closing carrying amount 213 213 213 760 973

Balance at 31 December 2010

Cost 1,577 1,577 1,577 760 2,337

Balance at 1 January 2009

Cost 1,379 1,379 1,379 0 1,379

Opening carrying amount 302 302 302 0 302

Year ended 31 December 2009

Additions 103 103 103 0 103

Disposal 0 0 0 0 0

Amortisation (89) (89) (89) 0 (89)

Balance at 31 December 2009

Cost 1,482 1,482 1,482 0 1,482

There are no restrictions over the title of intangible assets. No intangible assets are pledged as security for liabilities.

GoodwillGoodwill of $415 (2009: $nil) has been allocated to the cash generating unit (CGU) of New Zealand Radio Training School (2003) Limited. The synergies of the business combination in which the goodwill arose are expected to be realised only by the assets of New Zealand Radio Training School (2003) Limited.

The recoverable amount of the CGU has been determined based on value in use calculations. These calculations use cash flow projections based on financial budgets approved by the Council and cover a five-year period. Cash flows beyond the five-year period have been extrapolated using an estimated growth rate.

Key assumptions used for the goodwill value in use calculation:

• Budgeted gross margin

• Weighted average growth rate

• Pre-tax discount rate

These assumptions have been used for the analysis of the CGU of the New Zealand Radio Training School (2003) Limited. The Council has determined budgeted gross margin based on past performance and its expectations for the market. The weighted average growth rate used is consistent with the forecasts included in industry reports. The discount rate used is pretax and reflects specific risks relevant to the CGU.

The polytechnic believes that a reasonable possible change in any of the key assumptions would not cause the carrying amount of goodwill to exceed the recoverable amount.

11. Investment PropertiesPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Opening balance as at 1 January (fair value) 255 255 255 255

Net gain / (loss) from fair value adjustment 20 0 20 0

Closing balance as at 31 December 275 255 275 255

Commerce Crescent property is stated at fair value. Investment properties were valued on 31 December 2010 by Bayleys Valuations, independent registered valuer. Bayleys Valuations is a member of the New Zealand Institute of Valuers (Inc).

Lindale complex property was valued on 30 June 2010 by Kapiti Valuations Limited, independent registered valuer, of the firm Chartered Surveyors and Company. Kapiti Valuations Limited is a member of the New Zealand Institute of Valuers (Inc).

The valuations undertaken were based on an open market value, supported by market evidence in which assets could be exchanged between a knowledgeable willing buyer and a knowledgeable willing seller in an arm’s length transaction at the date of the valuation.

12. Creditors and Other PayablesPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Trade payables 2,088 1,891 2,165 1,913

Deposits held on behalf of students 0 (46) 0 (46)

GST 837 544 856 614

Total Creditors and Other Payables 2,925 2,389 3,021 2,481

Creditors and other payables are non-interest bearing and are normally settled on 30-day terms, therefore the carrying value of creditors and other payables approximates their fair value.

For terms and conditions relating to related parties refer to note 21.

13. Special Accounts

Special accounts represents funds held by Whitireia on behalf of others and funds provided to Whitireia by various organisations for specific projects.

POlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Homestay Trust 4 4 4 4

Whitireia International Homestay Trust 86 61 86 61

Activities account 5 5 5 5

Whitireia Foundation 0 0 120 122

Other accounts 1 4 1 4

Total Special Accounts 96 74 216 196

14. Revenue Received in AdvancePOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Student fees 9,622 6,862 9,622 6,862

Other revenue received in advance 779 787 779 787

Total Revenue Received in Advance 10,401 7,649 10,401 7,649

15. Employee EntitlementsPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Current Portion

Accrued pay 346 187 352 190

Annual leave 2,297 2,026 2,363 2,061

Sick leave 78 0 78 0

Total Current Portion 2,721 2,213 2,793 2,251

Non-Current Portion

Long service leave 146 133 146 133

Retirement gratuities 147 82 147 82

Total Non-Current Portion 293 215 293 215

Total Employee Entitlements 3,014 2,428 3,086 2,466

Employees are entitled to annual leave pay, long service leave pay and retirement gratuities. Annual leave entitlements expected to be settled within 12 months of the balance sheet date are measured at the current rates of pay and classified as current liabilities. Entitlements related to long service leave and retirement gratuities have been calculated at present value of future cash flows.

The provision is affected by a number of assumptions including expected length of service, attrition rate and salary increase.

16. ProvisionsPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Non-Current Portion

Lease make-good 78 76 78 76

Total Provisions 78 76 78 76

Lease make-goodIn respect of its leased property, the group is required at the expiry of the lease term to make good any damage caused to the premises from installed fixtures and fittings and to remove any fixtures and fittings installed by the group. In many cases, the group has the option to renew these leases, which impacts on the expected outflows to make good these premises. Information about the group lease arrangements is disclosed in note 20.

17. EquityPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

General Funds

Balance at 1 January 39,140 37,272 39,024 37,509

Property revaluation reserve transfer on disposal 0 0 0 0

Surplus / (deficit) for the year 3,773 1,868 3,445 1,515

Capital contributions from the Crown 450 0 450 0

Balance at 31 December 43,363 39,140 42,919 39,024

Property Revaluation Reserves

Balance at 1 January 23,511 24,630 23,511 24,630

Transfer to general funds on disposal of property 0 0 0 0

Land net revaluation loss 0 (1,788) 0 (1,788)

Buildings net revaluation (loss)/gain (2,620) 3,706 (2,620) 3,706

Infrastructure net revaluation loss 0 (3,037) 0 (3,037)

Balance at 31 December 20,891 23,511 20,891 23,511

Restricted Reserves

Balance at 1 January 0 0 14 14

Appropriation of net surplus 0 0 1 0

Application of trusts and bequests 0 0 (2) 0

Balance at 31 December 0 0 13 14

Total Equity 64,254 62,651 63,823 62,549

Property Revaluation Reserves

Property revaluation reserves consist of:POlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Land 15,691 16,001 15,691 16,001

Buildings 3,327 5,435 3,327 5,435

Improvements 1,873 2,075 1,873 2,075

Total Property Revaluation Reserves 20,891 23,511 20,891 23,511

18. Financial Risk Management Objectives and PoliciesThe group’s principal financial instruments comprise bank deposits, cash and short-term deposits.

The group has various other financial instruments such as trade debtors and trade creditors, which arise directly from its operations.

Foreign currency riskThe group has transactional currency exposures. Such exposures largely arises from purchases by the polytechnic’s library in currencies other than the institutes’ functional currency. The group’s exposure to foreign currency risk is minimal.

Commodity price riskThe group’s exposure to commodity price risk is minimal.

Credit riskWith the exception of Student Fees the group trades only with recognised, creditworthy third parties.

Receivable balances are monitored on an ongoing basis with the result that the group’s exposure to bad debts is not significant.

With respect to the credit risk arising from the other financial assets of the group, which comprise cash and cash equivalents and available-for-sale financial assets, the group’s exposure to credit risk arises from default of the counter party, with a maximum exposure equal to the carrying amount of these instruments.

There are no significant concentrations of credit risk within the group.

Credit quality of financial assetsThe credit quality of financial assets that are neither past due nor impaired can be assessed by reference to Standard and Poor’s credit ratings (if available) or to historical information about counterparty default rates.

POlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Counterparties with Credit Ratings

Cash at bank and term deposits

AA 17,540 11,760 18,102 12,529

Total Cash at Bank and Term Deposits 17,540 11,760 18,102 12,529

Counterparties Without Credit Ratings

Loans to related parties

Existing counterparty with no defaults in the past 1,226 790 0 0

Total Loans to Related Parties 1,226 790 0 0

Debtors and Other Receivables

Existing counterparty with no defaults in the past 3,184 725 3,905 930

Existing counterparty with defaults in the past 0 0 0 0

Total Debtors and Other Receivables 3,184 725 3,905 930

Liquidity riskLiquidity risk is the risk that the group will encounter difficulty raising liquid funds to meet commitments as they fall due. Prudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of committed credit facilities and the ability to close out market positions. The group aims to maintain flexibility in funding by arranging committed credit lines when required.

In meeting its liquidity requirements, the group maintains a target level of investments that must mature within specified timeframes.

Categories of financial assets and liabilitiesPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Loans and Receivables

Cash and cash equivalents 6,541 5,760 7,168 6,230

Student fees and other receivables 3,184 725 3,219 930

Financial assets 756 110 10 10

Total Loans and Receivables 10,481 6,595 10,397 7,170

Financial Liabilities Measured at Amortised Cost

Trade and other payables 2,925 2,389 3,021 2,481

Total Financial Liabilities Measured at Amortised Cost 2,925 2,389 3,021 2,481

19. Capital ManagementThe group’s capital is its equity, which comprises accumulated funds and other reserves. Equity is represented by net assets.

The group is subject to the financial management and accountability provisions of the Education Act 1989, which includes restrictions in relation to: disposing of assets or interests in assets, ability to mortgage or otherwise charge assets or interests in assets, granting leases of land or buildings or parts of buildings and borrowing.

The group manages its equity as a by-product of prudently managing revenues, expenses, assets, liabilities, investments and general financial dealings to ensure the group effectively achieves its objectives and purpose, whilst remaining a going concern.

20. Commitments and ContingenciesOperating lease commitments – group as lesseeThe group has entered into commercial leases on buildings where it is not in the best interest of the group to purchase these assets. These leases have an average life of between four and ten years with renewal terms included in the contracts. There are no restrictions placed upon the lessee by entering into these leases.

Future minimum rentals payable under non-cancellable operating leases as at 31 December are as follows:

POlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Within one year 2,218 1,548 2,295 1,931

Due after one year but less than five years 7,639 1,292 7,677 2,856

Due after five years 11,049 0 11,049 1,292

20,906 2,840 21,021 6,079

Capital commitments

At 31 December 2010 the group had commitments of $Nil (2009: $Nil).

The polytechnic has agreed to contribute $3M towards the construction of a Performing Arts Theatre in Porirua. During 2009, $50,000, which was expensed by Whitireia, was provided to the Trust. This is a collaborative development with the Porirua City Council, Ngāti Toa and the Porirua Community Arts Council. This commitment is contingent on the Porirua Performing Arts Theatre Trust raising the remaining funds. Council Deputy Chair, Suzanne Snively, is a member of the trust. Chief Executive, Don Campbell is a member of the organising committee. The theatre will cost $13.2M and the construction will start in 2011. This commitment is not included in the schedule above as the commitment and the timing of payments, is uncertain.

Legal claims

There is an outstanding legal claim against Whitireia brought by a former student. Whitireia is vigorously defending this claim. Further information about the claim is not able to be disclosed as it may affect the claim. The outcome of this claim will not affect the polytechnic’s status as a going concern.

21. Related Party Disclosure

Terms and conditions of transactions with related partiesProviding of ancillary services to and purchases from related parties is made in arm’s length transactions at both normal market prices and normal commercial terms.

Outstanding balances at 31 December 2010 and 2009 are unsecured and settlement occurs in cash.

SUBSIDIARY 2010 2009$’000 $’000

Whitireia Performing Arts Company Limited

Services provided by the institute 180 111

Services provided to the institute 93 0

Unsecured loans payable to the institute 669 790

New Zealand Radio Training School Limited

Services provided by the institute 112 0

Unsecured loans payable to the institute 557 0

Transactions between Whitireia and its subsidiary include loans and advances to subsidiary. These loans and advances are unsecured, interest free with no fixed terms of repayment.

The polytechnic purchased 100% of the shares of the New Zealand Radio Training School Limited in April 2010.

A guarantee has been provided to the Whitireia Performing Arts Company Limited to provide financial support to ensure its ongoing financial viability. No other guarantees provided or received.

For the year ended 31 December 2010, the group has not raised any provisions for doubtful debts relating to amounts owed by related parties as the payment history has been excellent (2009: $nil). This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates in. When assessed as required the group raises such a provision.

Crown / GovernmentWhitireia is a wholly owned entity of the Crown. The Government influences the roles of Whitireia as well as significant source of revenue.

Whitireia enters into transactions with Government Departments and Crown agencies on an arm’s length basis and where those parties are only acting in the course of their normal dealings with the institution. These transactions are not separately disclosed because of the volume of the transactions and because the transactions are conducted on an arm’s length basis in the normal course of business.

Related party transactions

During the year the polytechnic purchased consultancy services from PricewaterhouseCoopers, a consultancy firm, in which Council Member Suzanne Snively was a partner until 30 June 2010. These services cost $5,750 (2009: $24,937) and were supplied on normal commercial terms. There were no unpaid invoices at year end.

During the year the polytechnic purchased course materials from Plumbing World, a retail firm, in which Plumbing Programme Manager John Sharp is a shareholder. These services cost $36,568 (2009: $20,327) and were supplied on normal commercial terms. There were no unpaid invoices at year end.

During the year the polytechnic purchased training services and equipment hireage from Stephen Wickens & Associates Limited, a training firm, in which Trades Faculty Dean Stephen Wickens is a Director. These services cost $1,485 (2009: $16,298) and were supplied on normal commercial terms. There were no unpaid invoices at year end.

During the year the polytechnic purchased consultancy services from Career Services Rapuara, a Crown Entity, in which Deputy Chief Executive Arthur Graves is a board member. These services cost $2,573 (2009: $9,132) and were supplied on normal commercial terms. There were no unpaid invoices at year end.

During the year the polytechnic purchased consultancy services from Martin Jenkins, a consultancy firm, in which Deputy Chair of Council Alan Barker is a partner. These services cost $4,933 (2009: $13,855) and were supplied on normal commercial terms. There were no unpaid invoices at year end.

22. Key Management Personnel CompensationPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

Salaries and other short-term employment benefits 733 593 733 593

Post employment benefits 19 0 19 0

Total Key Management Personnel Compensation 752 593 752 593

23. Councillors FeesCROWN ENTITIES ACT 2004

2010 2009$ $

Arthur T 10,440 2,240

Fortuin G 10,720 3,080

Sowry R (Chair) 22,956 0

Marshall B M 1,400 2,520

Mareko C 560 1,960

Nicols A D 840 2,520

Sharman D R 17,572 23,915

Snively S 13,395 12,707

Wilkinson R K 11,320 4,360

Falepau L 1,400 2,240

Hilliard M 1,400 1,960

Ryder L 1,120 1,680

Barker A 12,000 0

105,123 59,182

24. Employee RemunerationPOlyTECHNIC GROuP

2010 2009 2010 2009$’000 $’000 $’000 $’000

100,000 - 109,999 2 1 2 1

110,000 - 119,999 8 8 8 8

160,000 - 169,999 1 2 1 2

270,000 - 279,999 1 1 1 1

Total employees 12 12 12 12

25. Events After Balance Sheet DateIn February 2011 Council accepted a conditional offer for the sale of the Lindale campus. This property will continue to be used until the new campus is ready for occupation.

Except as already disclosed, there were no other events that have occurred between 31 December 2010 and the date of this report.

STATEMENTOFRESPONSIBILITY

The Council and management are responsible for the preparation of Whitireia Community Polytechnic and group’s financial statements and statement of service performance and for the judgements made in them.

The Council and management of Whitireia Community Polytechnic have the responsibility for establishing and maintaining a system of internal control designed to provide reasonable assurance as to the integrity and reliability of financial reporting.

In the Council and management’s opinion, these financial statements and statement of service performance fairly reflect the financial position and operations of Whitireia Community Polytechnic and group for the year ended 31 December 2010.

Signed by

Chairperson of Council Chief Executive30 April 2011 30 April 2011

Independent Auditor’s Report

To the readers ofWhitireia Community Polytechnic and group’s

financial statements and statement of service performancefor the year ended 31 December 2010

The Auditor-General is the auditor of Whitireia Community Polytechnic (the polytechnic) and group. The Auditor-General has appointed me, Clint Ramoo using the staff and resources of Audit New Zealand, to carry out the audit of the financial statements and statement of service performance of the polytechnic and group on her behalf.

We have audited:

• the financial statements of the polytechnic and group on pages 36 to 70 that comprise the statement of financial position as at 31 December 2010, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year ended on that date and the notes to the financial statements that include accounting policies and other explanatory information; and

• the statement of service performance of the polytechnic and group on pages 18 to 31.

Opinion

In our opinion:

• the financial statements of the polytechnic and group on pages 36 to 70:

• comply with generally accepted accounting practice in New Zealand and

• fairly reflect the polytechnic and group’s:

• financial position as at 31 December 2010 and

• financial performance and cash flows for the year ended on that date

• the statement of service performance of the polytechnic and group on pages 18 to 31:

• complies with generally accepted accounting practice in New Zealand and

• fairly reflects the polytechnic and group’s service performance achievements measured against the performance targets adopted for the year ended 31 December 2010

Our audit was completed on 2 May 2011. This is the date at which our opinion is expressed.

The basis of our opinion is explained below. In addition, we outline the responsibilities of the Council and our responsibilities, and we explain our independence.

Basis of opinion

We carried out our audit in accordance with the Auditor-General’s Auditing Standards, which incorporates the International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements and plan and carry out our audit to obtain reasonable assurance about whether the financial statements and statement of service performance are free from material misstatement.

Material misstatements are differences or omissions of amounts and disclosures that would affect a reader’s overall understanding of the financial statements and statement of service performance. If we had found material misstatements that were not corrected, we would have referred to them in our opinion.

An audit involves carrying out procedures to obtain audit evidence about the amounts and disclosures in the financial statements and statement of service performance. The procedures selected depend on our judgement, including our assessment of risks of material misstatement of the financial statements and statement of service performance, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the polytechnic and group’s preparation of the financial statements and statement of service performance that fairly reflect the matters to which they relate. We consider internal control in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the polytechnic and group’s internal control.

An audit also involves evaluating:

• the appropriateness of accounting policies used and whether they have been consistently applied

• the reasonableness of the significant accounting estimates and judgements made by the Council

• the adequacy of all disclosures in the financial statements and statement of service performance and

• the overall presentation of the financial statements and statement of service performance

We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements and statement of service performance. We have obtained all the information and explanations we have required and we believe we have obtained sufficient and appropriate audit evidence to provide a basis for our audit opinion.

Responsibilities of the Council

The Council is responsible for preparing financial statements and a statement of service performance that:

• comply with generally accepted accounting practice in New Zealand

• fairly reflect the polytechnic and group’s financial position, financial performance and cash flows and

• fairly reflect the polytechnic and group’s service performance achievements

The Council is also responsible for such internal control as it determines is necessary to enable the preparation of financial statements and a statement of service performance that are free from material misstatement, whether due to fraud or error.

The Council’s responsibilities arise from the Education Act 1989 and the Crown Entities Act 2004.

Responsibilities of the Auditor

We are responsible for expressing an independent opinion on the financial statements and statement of service performance and reporting that opinion to you based on our audit. Our responsibility arises from section 15 of the Public Audit Act 2001 and the Crown Entities Act 2004.

Independence

When carrying out the audit, we followed the independence requirements of the Auditor-General, which incorporate the independence requirements of the New Zealand Institute of Chartered Accountants.

Other than the audit, we have no relationship with or interests in the polytechnic or any of its subsidiaries.

Clint RamooAudit New ZealandOn behalf of the Auditor-GeneralWellington, New Zealand

Matters relating to the electronic presentation of the audited financial statements and statement of performance

This audit report relates to the financial statements and the statement of service performance of Whitireia Community Polytechnic (the polytechnic) and group for the year ended 31 December 2010 included on the polytechnic and group’s website. The polytechnic and group’s Council is responsible for the maintenance and integrity of the polytechnic and group’s website. We have not been engaged to report on the integrity of the polytechnic and group’s website. We accept no responsibility for any changes that may have occurred to the financial statements and statement of service performance since they were initially presented on the website.

The audit report refers only to the financial statements and statement of service performance named above. It does not provide an opinion on any other information which may have been hyperlinked to or from the financial statements and statement of service performance. If readers of this report are concerned with the inherent risks arising from electronic data communication they should refer to the published hard copy of the audited financial statements and statement of service performance as well as the related audit report dated 2 May 2010 to confirm the information included in the audited financial statements and statement of service performance presented on this website.

WHITIREIA NEW ZEALAND ANNUAL REPORT 2010

APPENDIX

WHITIREIA NEW ZEALAND ANNUAL REPORT 2010

FACULTY OF ARTSDance (Performing Arts)Bachelor of Applied Arts (Performing Arts)Diploma in Performing ArtsPip ByrneWhitireia New ZealandBob CaterPorirua Community Arts CouncilKaye JujnovichWhitireia New ZealandNorman KainanaGraduate, Whitireia New ZealandMark KairuaPorirua City CouncilTanya KapitkoDirector DANZAnnette KarepaIndependent AdvisorTuaine RobatiWhitireia New ZealandMaryRose RoyalIndependent AdvisorDeirdre TarrantFootnote Dance CompanyAsalemo TofeteIndependent AdvisorDrama (Stage & Screen)Diploma in Stage and Screen ArtsDiploma in Applied Stage and Screen Arts (Advanced)Dushka BlakelyCapital EPip ByrneWhitireia New ZealandRichard FinnWhitireia New ZealandKaye JujnovichWhitireia New ZealandLibby JusticeWellington Actors AgencyColleen McCollDownstage TheatreKeryn StoneNew Zealand College of Performing ArtsSusan WilsonCirca TheatreMusicBachelor of Applied Arts (Music)Certificate in DJ MusicCertificate in Foundation MusicCertificate in Live Sound and Event ProductionCertificate in Rock, Jazz and Commercial Music

Diploma in Rock, Jazz and Commercial MusicRay Ahipene-MercerWellington City CouncilPaul BainesBusiness ConsultantPaul DyneMassey UniversityKaye JujnovichWhitireia New ZealandNeil MaddeverSound EngineerRoni MoeMana CollegeGeorge PackardWhitireia New ZealandIan SeumanuWhitireia New ZealandPati UmagaMusicianNeil WorboysSchool TeacherPhotographyCertificate in Advanced PhotographyCertificate in Practical PhotographyChris CoadFreelance PhotographerStanley GarmonswayPhotographic RetailerGlen HoweyTutor/Freelance Documentary PhotographerMurray LloydMurray Lloyd PhotographyMarie-Jean MillsWhitireia New ZealandMel PhillipsMel Phillips PhotographyTrish PointonPhotographerVisual ArtsBachelor of Applied Arts (Visual Arts)Certificate in MastercraftCertificate in Desktop Publishing for Print and the WebCertificate in Digital DesignCertificate in Digital MediaDiploma in Digital DesignDiploma in Digital Design and MultimediaDiploma in Jewellery DesignDiploma in Visual ArtsMary-Jane DuffyWhitireia New Zealand

Kenneth GilliamNorse Advertising DesignBarbara HarfordWhitireia New ZealandBob KerrWellington ArtistSimon MannChrome ToasterKivani MoriartyPātaka Museum of Arts & CulturesCollin PhillipsBase Two LimitedDonald PrestonMassey UniversitySue ScottWhitireia New ZealandMargaret TollandPātaka Museum of Arts & CulturesRudy Whitehead-LopezWhitireia New ZealandJack YanJack Yan & AssociatesCreative WritingBachelor of Applied Arts (Creative Writing)Diploma in Creative WritingDiploma in Creative Writing (Advanced)Graduate Diploma in Creative WritingPip ByrneWhitireia New ZealandMary-Jane DuffyWhitireia New ZealandChris ElseNZ Society of AuthorsCatherine FitzgeraldBlue Skin FilmsVicki-Anne HeikelIndependent AdvisorAdrienne JansenWhitireia New ZealandKaye JujnovichWhitireia New ZealandKaren RossMinistry for Culture & HeritageJournalismNational Certificate in Journalism National Diploma in Journalism (Multi-media)Certificate in Multimedia JournalismDebbie BakerNew Zealand Radio Training SchoolTerry BrownRadio New Zealand

Appendix 1 – PROGRAMME ADVISORY COMMITTEES

Clive ConlandFreelance Radio JournalistBernadette CourtneyDominion Post NewspaperMatt DallasKapi Mana NewspaperGeoff DaviesChartered Accountants JournalSimon EdwardsHutt NewsMike FletcherNZJTO Kim GriggsFreelance JournalistGordon McBrideTV3Marie McNicholasNewsroomCharles MabbettAsia:NZJoel MaxwellNorthern Courier & Petone Herald NewspapersRob Olsen The Wellingtonian NewspaperQueenie RikihanaWhitireia New ZealandJulie StarrMulti-media ConsultantMark TorleyTVNZJim TuckerWhitireia New ZealandMaria (Mia) UluilelataGraduate, Whitireia New ZealandDavid VaeafePacific Cooperation FoundationAaron WatsonCapital Times NewspaperBernie WhelanWhitireia New ZealandPublishingDiploma in PublishingDiploma in Publishing (Applied)Fergus BarrowmanVictoria University PressRobbie BurtonCraig Potton PublishingElizabeth CaffinAuckland University PressLinda HendersonBooksellers NZRachel LawsonWhitireia New Zealand

Ann MallinsonMallinson-Rendel Publishers

Anne TuckerWhitireia New Zealand

Teacher EducationBachelor of Teaching (Early Childhood Education)Diploma in Early Childhood EducationRama ClayTitahi Bay Kohanga Reo

Rose DuffyMoira Callagher Kindergarten

Diane LawrenceAscot Park Kindergarten

Christine MacilquhamTitahi Bay Kindergarten

Tolo PereiraSeeds

Bronwyn PullenBronwyn’s Place Preschool

Lynlee ShawTe Whare Ako Childcare Centre

Caroline StairmandWhitireia New Zealand

Bella Tanielu-DickWhitireia New Zealand

FACULTY OF BUSINESS Business & ManagementBachelor of Applied Business StudiesDiploma in AccountingDiploma in HR ManagementDiploma in ManagementDiploma in MarketingGraduate Diploma in Applied Business StudiesLegal Executives Certificate New Zealand Diploma in BusinessNZIM Certificate in ManagementNZIM Certificate in Small Business ManagementInformation TechnologyBachelor of Information TechnologyCertificate in Information TechnologyDiploma in Information Technology (Levels 5 & 6)Graduate Diploma in Information TechnologySue ChardWhitireia New Zealand

Gordon ChurchillWhitireia New Zealand

Mark CopseyPorirua Business Trust

Murray CresswellCisco

Mike GunnTelecom NZRick HookGen-iLiz KellyKelly Hygiene LimitedGerry McCulloughWhitireia New ZealandCliff PrattDatamailMichael StevensE Learning PoriruaBee TunengurnStatistics New ZealandNick WempeWhitireia New ZealandLaurie WilsonMarketmindEnglish LanguageCertificate in English LanguageCertificate in English Language (Advanced)Lynda EvesRMS Refugee ResettlementAriadne FountainPorirua Language Project IncEllanor HenryWelTecEster LabanWhitireia New ZealandReverend Perema LeasiP.I.P.C Church MinisterKaye Le GrosWhitireia New ZealandSusan McNattyWhitireia New ZealandReverend Setu MasinaRetired Minister of the Pacific Island ChurchBounyang ThiphakoneLaos Community AdvisorLeith WallaceWhitireia New ZealandAnnette WoodsSettlement SupportFACULTY OF HEALTHFoundation EducationCertificate in Foundation Education (with strands in Business, Health Science & Social Science)Anne AbbottWhitireia New ZealandHelen BorrenWhitireia New Zealand

Helen ClearyWhitireia New Zealand

Atarangi ClothierWhitireia New Zealand

Beth DerbyWhitireia New Zealand

Yvette ErasmusWhitireia New Zealand

Carolyn FryWhitireia New Zealand

Gabrielle GorstWhitireia New Zealand

Rebekah GrayWhitireia New Zealand

Tanveer KhanPast Student, Whitireia New Zealand

Gail KirklandWelTec

Hilary LacunzaWhitireia New Zealand

Olivia LamekoStudent Representative, Whitireia New Zealand

Ros LeahyWhitireia New Zealand

Belinda McGrathWhitireia New Zealand

Pani McLeanWhitireia New Zealand

Mary MandersonWhitireia New Zealand

Penny MorrisWhitireia New Zealand

Pauline MunceyAotea College

Leanne PoolWhitireia New Zealand

Heather Reeves-TimmsWhitireia New Zealand

Juanita RichardsonWhitireia New Zealand

Simanu SaWhitireia New Zealand

Wendy ScottWhitireia New Zealand

Sue SewellWhitireia New Zealand

Mary SilvesterWhitireia New Zealand

Eileen TimuStudent Representative, Whitireia New Zealand

Litiana UluiburotuStudent Representative, Whitireia New Zealand

John UpritchardWhitireia New Zealand

Fiona WainWhitireia New Zealand

Leisha WilliamsWhitireia New Zealand

NursingBachelor of NursingAnne BrinkmanNew Zealand Nursing Organisation

Tony Dal DinCapital & Coast District Health Board

Alison ErueraWakefield Hospital

Margaret FaulknerCommunity Representative

Sushi GellarStudent Representative, Whitireia New Zealand

Catherine GibsonCapital & Coast District Health Board

Carmel HaggertyWhitireia New Zealand

Michelle HalfordHutt Valley District Health Board

Allison JamiesonRoyal New Zealand Plunket Society

Sandra JonesWhitireia New Zealand

Jolanda LemowWhitireia New Zealand

Belinda McGrathWhitireia New Zealand

Linda MillsStudent Representative, Whitireia New Zealand

Anjana NaiduCapital & Coast District Health Board

Jocelyn PackHealthcare of New Zealand Limited

Wendy PelletLongview Home

Kaye PlunkettRiverleigh Rest Home & Hospital

Leanne PoolWhitireia New Zealand

Michelle RobinsonPartners Porirua Trust

Jill StevensWhitby Doctors

Angela StevensonWhitireia New Zealand

Sue TansleyHutt Valley District Health Board

Tiria Te AonuiStudent Representative, Whitireia New ZealandDaril ThomasCapital & Coast District Health BoardKathy TreziseCapital & Coast District Health BoardBachelor of Nursing MāoriMaria BakerTe Rau MatatiniJackie DavisCapital & Coast District Health BoardAdrienne Donnelly-KaraTe Rau MatatiniDebbie EggoWhitireia New ZealandCarmel HaggertyWhitireia New ZealandKaraitiana JacksonWhitireia New ZealandWillis KateneWhitireia New ZealandShayloa KoperuYouth Horizons/Whitireia New ZealandMissy McLeanMaraeroa Marae Health ClinicTracey MorganTe Runanga (NZNO)Lianne OrmsbyMaraeroa Marae HealthPauline OwensStudent Representative, Whitireia New ZealandSha PanapaWhitireia New ZealandSharon ReidKokiri Marae Health & Social ServicesDr Margaret Southwick QSMWhitireia New ZealandJessica TamihanaTe Runanga (NZNO)Carmen Timu-ParataWhitireia New ZealandTiana WilsonStudent Representative, Whitireia New ZealandRanei WineeraCompass HealthFaith WoodcockOra Toa Health UnitBachelor of Nursing PacificDoreen AgnewRegistered NurseAnne Allan-MoetauaMinistry of Health

Folole EseraSamoan Nurses AssociationElaine Ete-RaschWhitireia New ZealandFaleula FatialofaSamoan Nurses AssociationMaria FinauStudent Representative, Whitireia New ZealandCarmel HaggertyWhitireia New ZealandCheri HoffmanStudent Representative, Whitireia New ZealandKathy HollowayWhitireia New ZealandEve KaimoanaRegistered NurseAsenati Kupa ApolinarioRegistered NurseKupa KupaWellington Independent Practitioners Association Sipaia KupaWhitireia New ZealandHanele LemisioStudent Representative, Whitireia New ZealandFaye LogovaeHutt Valley District Health BoardSiloma MasinaHutt Valley District Health BoardMelanie MataRegistered NurseJean MitaeraWhitireia New ZealandHoney OrmsbyClinicianSharon PhillipsWhitireia New ZealandMarie PrestonWhitireia New ZealandFuimaono Karl Pulotu-EndermannCapital & Coast District Health BoardJoy RichardsWhitireia New ZealandWendy ScottWhitireia New ZealandDr Margaret Southwick QSMWhitireia New ZealandLoma-Linda Tasi-MulitaloWhitireia New ZealandFiona TautuaRegistered NurseJayne Tawhi-AmopiuRegistered Nurse

Ungatea TuitupouWhitireia New ZealandRita Vaafusuaga-ErikaCapital & Coast District Health BoardIunita VaofusiPetone Union HealthLeisha WilliamsWhitireia New ZealandPostgraduate Postgraduate Certificate in Hospice Palliative CarePostgraduate Certificate in Primary Health Care Speciality NursingPostgraduate Certificate in Perioperative Speciality NursingPostgraduate Certificate in NursingNational Certificate in Tamariki Ora – Well Child ServicesNanette AingeCanterbury District Health BoardGill AlcornVibe, Youth Health ServiceKerri ArcusWhitireia New ZealandJennie BanksHutt Valley District Health BoardErin BeatsonRoyal New Zealand Plunket SocietyAnne BrinkmanIndustry RepresentativeMegan CameronRoyal New Zealand Plunket SocietyMary DalyHutt Valley District Health BoardCatherine FowlerExternal ModeratorTheresa FowlerHutt Valley District Health BoardMichelle HalfordHutt Valley District Health BoardPhil HawesWhitireia New ZealandKerrie HayesCapital & Coast District Health BoardAnne HodrenRoyal New Zealand Plunket SocietyKathy Holloway Whitireia New ZealandSheryl HuntCapital & Coast District Health BoardMary Ann JohnsonMEDTRA Clinical Education Limited

Theresa JonesEldon LodgeJenny KeeneHutt Valley District Health BoardAnna Liki-FaalenuuRoyal New Zealand Plunket Society Julie Maher Whitireia New ZealandChris MurphyMary Potter HospiceAnjana NaiduCapital & Coast District Health BoardDr Kathy NelsonVictoria UniversityVicky NobleCapital & Coast District Health BoardMonica O’ReillyHutt Valley District Health BoardGeorge OrsbornWhitireia New ZealandLinda PolaschekCapital & Coast District Health BoardKate ReidCanterbury UniversityClaire RenorCapital & Coast District Health BoardAlison RoweCapital & Coast District Health BoardMerryl RyanRoyal New Zealand Plunket SocietyMary SchumacherHospice New ZealandTrish SmithHutt Valley District Health BoardSue TansleyHutt Valley District Health BoardWendy TrimmerWhitireia New ZealandMyra WilsonMEDTRA Clinical Education LimitedParamedicsBachelor of Health Science (Paramedic)Don BanksWairarapa District Health BoardStephanie CurrieWhitireia New ZealandPaul DaveyAUT UniversityMeg de JouxStudent Representative, Whitireia New ZealandCheryl Des LandesSt John Ambulance Central

Craig DraytonWhitireia New ZealandAimee FakeWhitireia New ZealandSue GullerySt John, Education Projects ManagementSusan HoyleWellington Free Ambulance Caroline KaneStudent Representative, Whitireia New ZealandWillis KateneWhitireia New ZealandKen McIverWhitireia New ZealandMary MandersonWhitireia New ZealandIan MayTaranaki District Health BoardGlen MitchellWhitireia New ZealandAlan O’BeirneWellington Free AmbulanceMichelle OldStudent Representative, Whitireia New ZealandAndrew OrangeMedicine Management LimitedLeigh ParkerWhitireia New ZealandGrant PennycookSt John Ambulance CentralDeanna RobbStudent Representative, Whitireia New ZealandTim RobertsWellington Free AmbulancePete RoeWellington Free AmbulanceGary StrongWellington Free AmbulanceWendy TrimmerWhitireia New ZealandDavid WatersAmbulance New ZealandNigel WatsonStudent Representative, Whitireia New ZealandAlan WilsonWhitireia New ZealandBenjamin Wylie-CheerStudent Representative, Whitireia New ZealandSteve YankoSt John Ambulance Central

Social & Community workNational Certificate in Mental Health (Mental Health Support Work)National Diploma in Mental Health (Mental Health Support Work)Postgraduate Certificate in Specialty CarePostgraduate Certificate in Nursing (Mental Health)Stephen AllsoppHutt Valley District Health BoardKerri ArcusWhitireia New ZealandDr Helen BichanHonorary MemberLewis CateCapital & Coast District Health Board Zep ColeCourt Liaison NurseAndrew Curtis CodyWairarapa District Health BoardTony Dal DinCapital & Coast District Health BoardMargaret DanielaHutt Valley District Health BoardJoanna DavisonWhitireia New ZealandJanet EdmondCentral Region WorkforceDebbie EggoWhitireia New ZealandNigel FairleyCapital & Coast District Health BoardKate FarrugiaMid Central HealthTevita FinauVakaolaFiona FlisStudent Representative, Whitireia New ZealandDeidre FloranceCapital & Coast District Health Board Debbie GellPublic Prisons ServiceAngie GreenHutt Valley District Health BoardShelley GuntherWhitireia New ZealandCarmel HaggertyWhitireia New ZealandTe Aranga HakiwaiTe Roopu Whakapakari Ora TrustKathy HollowayWhitireia New Zealand

Rosanne JohnsonCapital & Coast District Health BoardAreta KoopuCapital & Coast District Health BoardShayola KoperuWhitireia New Zealand Juliana KorzonWhitireia New ZealandKay LaracyWhitireia New ZealandRos LeahyWhitireia New ZealandNani McCluskeyCapital & Coast District Health BoardSalevao ManaseManinoa Community Care Trust IncBeverly MillerHenry Bennett CentrePaul MolesTimata HouJanine OlasaEarly Intervention ServicesReg OrovwujeCapital & Coast District Health BoardOlive RedfernGood Health WanganuiHeather Reeves-TimmsWhitireia New ZealandMeghan RobertsonNelson Marlborough District Health BoardBachelor of Social WorkLinda AlanFanau CentreMaegan BirdStudent Representative, Whitireia New ZealandJon BlackshawCompassDebbie CoombeStudent Representative, Whitireia New Zealand Lainey CowanAotearoa New Zealand Association Social WorkLynn DavidsonNew AvenuesTangi EdwardsTaeaomanino TrustAlosina FaneTaeaomanino TrustOkesene FaraimoWesley Community ActionFa’a FeliuaiStudent Representative, Whitireia New Zealand

Rita HarrisStudent Representative, Whitireia New ZealandLee HenleyHutt Valley District Health Board Caroline HerewiniTe Whare Tiaki Women’s Refuge Maria IafetaYPTMHelen JanesSalvation ArmyLucia KasianoWhitireia New ZealandBernice KershawArawhata Prison, Department of CorrectionsElizabeth KoniaBarnardosSophie LeeksStudent Representative, Whitireia New ZealandJoy LuddonKapiti SkillsPaula MasoeTaeaomanino TrustJean MitaeraWhitireia New ZealandBonita MoanaStudent Representative, Whitireia New ZealandMargaret PackWhitireia New ZealandTheresa PeteliPacific Support Services Wellington HospitalBernard PristonAbbat TrustElizabeth RaukawaKokiri Marae Hauora & Social ServicesHeather Reeves-TimmsWhitireia New ZealandBridget RocheChallenge 2000Apii Rongo-RaeaWhitireia New ZealandSam SamuelVakaolaSokopeti SinaVakaolaAggy SetefanoStudent Representative, Whitireia New ZealandDr Margaret Southwick QSMWhitireia New ZealandLucia StowersNakau Enei TamarikiHelen SullivanWellington HELP

Sarah TeaurimaFanau CentreHineamoa TirkateneChild Youth & FamilyKuresa Tiumalu-FaleseugaWhitireia New ZealandRewa WaltersStudent Representative, Whitireia New ZealandDean WebleyChild Youth & FamilyLeisha WilliamsWhitireia New ZealandBridget WilsonChild Youth & FamilyTracey YarrallPorirua Living Without VoilenceFACULTY OF SERVICE INDUSTRIES Office Systems & ComputingCertificate in Office Administration & Computing (Introductory,Intermediate, Advanced)National Certificate in Business Administration & Computing (Level 2 & 3)National Certificate in Administration (Level 4)Certificate in Office Skills & ComputingCertificate in Retail ManagementNational Certificate in Computing (Level 2 & 3)National Certificate in Business First Line Management (Level 3)National Certificate in Business First Line Management (Level 4)National Certificate in Retail (Level 3)Short Course Certificate in Computer ApplicationsShort Course Certificate in MYOB (Accounts)Community ComputingJanine DeanWhitireia New ZealandDale HartlePorirua City CouncilAnne Le’aupepeCapital & Coast District Health BoardBeauty & HairdressingCertificate in Beauty and HairdressingCertificate in Beauty TherapyCertificate in Retail & Cosmetic ServicesNational Certificate in Beauty Services (Beautician) (Level 4)National Certificate in Beauty Services (Nail Technology) (Level 4)National Certificate in Hairdressing (Salon Support) (Level 3)

Diana BeaufortReds HairdressingMaureen BowringHair Craft CentreAlison BriggsAbsolute SkincareRachael BroadWhitireia New ZealandPene BurnsHairdressing Industry Training OrganisationVicki Flight-FoxleyWhitireia New ZealandHelen GardinerWhitireia New ZealandNeil GardinerWhitireia New ZealandKaren GoodmanWhitireia New ZealandJolie GunnWhitireia New ZealandGeraldine HannahWhitireia New ZealandCathie JohnsonWhitireia New ZealandPaula PhelanFaceFacts Mobile LaserJennifer PoutoaWhitireia New ZealandKatie RobinsonWhitireia New ZealandTania Van WanrooyFaceFacts Mobile LaserHospitalityCertificate in Professional CookeryCertificate in Cafe ServiceCertificate in Work Skills (Hospitality and Tourism)National Certificate in Tourism (Core Skills)National Diploma in Hospitality ManagementDave MarrHospitality Standards InstituteBelinda WottonPeppermill CafeMaeleen OwenPorirua i-SITELisa Harris-PowellWhitireia New ZealandLiz WaterhouseWhitireia New Zealand

Outdoor Adventure & TourismCertificate in Outdoor AdventureCertificate in Outdoor Leadership (Abseil Instructor, Abseil Leadership, Alpine Instructor, Alpine Leadership, Bush Instructor, Bush Leadership, First Aid Instructor, Maintaining Safety, Medical Leadership)Diploma in Outdoor AdventureDiploma in Outdoor Leadership (with strands in Outdoor First Aid, Bush, Alpine, Abseil or HUNTS)Joe GreenNew Zealand PoliceMike SprayNew Zealand Mountain Safety CouncilChris TewsNew Zealand Mountain Safety Council Helen GardinerWhitireia New ZealandLeonce JonesNew Zealand Mountain Safety Council Jon LasenbyWhitireia New ZealandChris HallWhitireia New ZealandBill O’LearyNew Zealand Deerstalkers AssociationFACULTY OF TRADESAutomotiveCertificate in Automotive EngineeringCertificate in Automotive Engineering (Advanced)Certificate in Motor Industry (Automotive, Electrical & Mechanical Engineering)Certificate in Trade SkillsDavid BowlerBowler Motors LimitedIain CampbellWhitireia New ZealandIan CapewellPlimmerton MotorsPaul CooksleyPart MasterWayne DorganWayne Dorgan Auto RepairsGraham GarthwaiteWhitireia New ZealandNick McGirrMotor Industry Training OrganisationGreg MarakuMobil Oil New ZealandCraig MartinRutherford and BondTony PattersonWhitireia New Zealand

Robert PauletichLand Transport Safety AuthorityNilu SenadeeraWhitireia New ZealandEoin StuartNorth City MotorsStephen WickensWhitireia New ZealandCarpentry, Electrotechnology & PlumbingCertificate in CarpentryCertificate in Electrical EngineeringCertificate in Plumbing, Drainlaying, Gasfitting and RoofingDarryl BradfordBuilding & Construction Industry Training OrganisationCraig CochranePlumbing, Gasfitting & Drainlaying Industry Training Organisation Sam DeanWhitireia New ZealandGraham GarthwaiteWhitireia New ZealandDan GroveWhitireia New ZealandNick HallWhitireia New ZealandGuy HarrisWhitireia New ZealandJason McMahonIndepth PlumbingSteve NewlandOrganised Chaos Plumbing CompanyJohn RyanJohn Ryan PlumbingNilu SenadeeraWhitireia New ZealandJohn SharpWhitireia New ZealandJames TaylorMana BathroomsStephen WickensWhitireia New ZealandAviationCertificate in Aviation (Aeroplane)Certificate in Aviation (Helicopter)Certificate in Aviation (Helicopter) (Advanced)Certificate in Aviation (Helicopter) TurbineCertificate in Aviation (Multi-Engine Instrument Rating)Julie AinsworthWhitireia New Zealand

Graeme BarrellKapiti Aero ClubCarl JonesWhitireia New ZealandRichard LydersKapiti Air AcademyPhilip MaguireHelicopter Flight TrainingTania PorterKapiti Air AcademySam RichmondHelicopter Flight TrainingStephen WickensWhitireia New ZealandTransportCertificate in Commercial Road TransportCertificate in Road TransportMaria-Lee BurlandWhitireia New ZealandJames CameronInfratrain New ZealandIain CampbellWhitireia New ZealandSteve ChristensenDowner EDI WorksTama CokerNew Zealand Coach ServiceMaureen DuffyTranzqual Industry Training OrganisationChris HallWhitireia New ZealandTony LansdownTranzqual Industry Training OrganisationTony RyanPolice National HeadquartersPeter SheppardAA Driver Education Foundation Tearii TeonoWhitireia New ZealandShayne WarrenWhitireia New ZealandStephen WickensWhitireia New ZealandFloristry & HorticultureCertificate in Horticulture and LandscapingNational Certificate in Floristry (Level 2)Floral DesignCertificate in HorticultureClaire ClarkNew Zealand Professional FloristsSheryl CollinsBlack Rose Florist

Mary DinnissHorticulture Industry Training OrganisationDavid HarrisDouble D WholesalersCarl JonesWhitireia New ZealandMary-Ellen LeenWhitireia New ZealandJon MullerWellington Gardens LimitedTracey NewportWhitireia New ZealandMegan ParkerWhitireia New ZealandCeleste ShotterWhitireia New ZealandTony TomlinIndependent AdvisorStephen WickensWhitireia New ZealandSteve WilsonTe RitoHanna ZwartzTe RitoTE WāNANGA MāORITe Reo, Whakairo, Weaving, Waka AmaDiploma in Whakairo (Advanced) – Toiere Whakairo Certificate in Reo Māori – Te Ara PikoCertificate in Reo Māori - Tēnei Au Certificate in Waka AmaCertificate in Waka Ama (Advanced)National Certificate in Whakairo (Tuturu) (Level 4)National Diploma in Reo Māori (Level 5)National Diploma in Reo Māori (Level 6) National Diploma in Whakairo (Level 5) National Diploma in Whakairo (Level 6) Te Hiringa o Te Reo Herani De MuthToa Waka Ama ClubKohai GraceArtistHinemoa Hilliard Artist, Massey University Evan HippoliteNgāti ToaTuakana HolmesArtistKevin HotuWhitireia New Zealand

Kahuwaero KateneNgāti ToaWillis KateneWhitireia New Zealand Shayola KoperuWhitireia New ZealandJames MolnarWhitireia New ZealandTaku Parai Whitireia New Zealand Justin PunaWhitireia New ZealandEruera RuwhiuWhitireia New ZealandKohuroa RuwhiuTe Kura Māori o Porirua, Toa Waka Ama ClubTakirirangi SmithArtistNatalia SpoonerStudent Representative, Whitireia New ZealandThomas TawhiriTe Wananga o AotearoaMareikura Whakataka-BrightwellWhitireia New ZealandAdam WineeraArtist