Financial declaration for early childhood centres

Early childhood services (ECE) are required to submit an annual financial declaration relating to the previous financial year, before 30 June each year. This is a condition of their Ministry funding, and assures the Ministry that the funding is being spent appropriately.

The Ministry publishes the declaration [DOCX, 422 KB] requirements, via the Early Learning Bulletin.


The following services are required to complete the declaration but are exempt from sending the Ministry audited financial reports:

  • services that have not completed a full financial year of operation, or
  • services with a total Ministry income of$80,000 (including GST) or less for the full financial year. This threshold includes targeted funding.

Required Information

The Ministry requires the following information:

  • completed and signed declaration form for each licence number
  • audited financial statements
  • independent auditor’s report, completed by a member of theChartered Accountants Aus and NZ (CAANZ), and
  • details of how the Targeted Funding was used. Targeted funding is any Equity Funding, Support Grants for Provisionally Registered Teachers and Annual Top-Up for Isolated Services (ATIS). The format given in the declaration form should be used to provide this information.

To check if an auditor is a CAANZ member, go to the Chartered Accountants website (external link)  or call 0800 469 422.

Funding may be Suspended

The Ministry may suspend funding if services:

  • do not meet the reporting deadline of 30 June
  • do not send all the required documents to the Ministry
  • financial statements are not audited by a member of CAANZ, or
  • financial statements do not meet the Ministry’s reporting requirements.

Where to Send the Audited Financial Statements

Post the required documentation to:
Resourcing Division
Ministry of Education
PO Box 1666
Wellington 6140
or fax to (04) 463 8374.

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