Statement of Intent 2013 to 2016 - Human Rights Commission

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT3In turn, the Universal Periodic Review will inform theCommission’s work on a national plan of action for humanrights for adoption by the Government and society. Theplan will outline the path to the greater realisation ofhuman rights for all New Zealanders and, as such, itbelongs to all of us.Haere räDavid RutherfordChief CommissionerTe AmokapuaKaren JohansenCommissionerKaihautüDame Susan DevoyRace Relations CommissionerKaihautü Whakawhanaunga ä IwiRichard TankersleyCommissionerKaihautüPaul GibsonDisability Rights CommissionerKaihautü Tika Hauätanga

4 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTWho we are and what we doKo wai mätou ä he aha tä mätou mahiThe Human Rights Commission (the Commission) works toachieve a society in which people in New Zealand enjoytheir human rights, duty-bearers uphold their human rightsresponsibilities, and people live together harmoniously byshowing a common respect for each other’s human dignity.The Commission, which includes the Office of HumanRights Proceedings, is an independent Crown entity forthe purposes of the Crown Entities Act, accountable to theMinister of Justice (the Minister). Our functions and relatedresponsibilities are set out under the Human Rights Act (ourAct).The Commission is an “A status” accredited nationalhuman rights institution (NHRI). This allows us formalparticipation at the United Nations (UN) Human RightsCouncil, including its Universal Periodic Review (UPR). Italso allows us to provide information on New Zealand’shuman rights performance through UN special proceduresand to UN treaty bodies, to assist them in making informedrecommendations. The accreditation, reviewed everyfive years, requires each NHRI to comply fully with thestandards set out in the UN Principles Relating to the Statusof National Institutions for the Promotion and Protection ofHuman Rights − commonly known as the “Paris Principles”.We engage internationally as a member of the Asia PacificForum of NHRIs (APF) and of the International CoordinatingCommittee of National Institutions for the Promotion andProtection of Human Rights (ICC). These membershipsenable us to build mutual capability through the sharingof good practice and participation in professionaldevelopment programmes.The foundations for our work are the international humanrights instruments, the Treaty of Waitangi, the ParisPrinciples, the Human Rights Act and the New Zealand Billof Rights Act.Our responsibilitiesOur primary functions, set out under our Act, are to:1 advocate and promote respect for, and anunderstanding and appreciation of, human rights inNew Zealand society2 encourage the maintenance and development ofharmonious relations between individuals and amongthe diverse groups in New Zealand society.Related functions and responsibilities under our Act are to:1 conduct human rights programmes and activities2 make public statements on human rights and racerelations issues3 promote understanding of the human rights dimensionsof the Treaty of Waitangi4 publish guidelines and voluntary codes of practice5 receive and invite public representations on humanrights6 consult and cooperate with other organisations7 inquire into infringements of human rights8 bring proceedings and intervene in court proceedings9 report to the Prime Minister on human rightscompliance, international standards and legislation10 develop a national plan of action for human rights.We are governed by a Board made up of all theCommissioners, chaired by the Chief Commissioner. TheBoard determines the strategic direction and generalnature of the Commission’s activities. In addition to theirgovernance role, Commissioners act as strategic leaders inareas designated by our Act, or by allocation of spheres ofresponsibility by the Chief Commissioner (in consultationwith the Minister). Commissioners engage in activities ofthe Commission (excepting those set out in section 76 ofour Act 1 ) as determined by the Chief Commissioner (inconsultation with the Minister).The functions of the Director of Human Rights Proceedingsinclude providing legal representation to applicantswhose complaints of unlawful discrimination havenot been resolved through the Commission’s disputeresolution process. The Director’s functions also includebringing proceedings under the Privacy Act in respectto interferences with privacy referred by the Privacy1 Section 76(1) Human Rights Act 1993 describes primary functions of the Commission under Part 3 of the Act as: to provide information to members of the public who havequestions about discrimination; and to facilitate the resolution of disputes relating to discrimination by Government, related persons and bodies, or persons or bodies actingwith legal authority, as well as unlawful discrimination.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT5Commissioner. Claims of unlawful discrimination orinterference with privacy are heard in the Human RightsReview Tribunal.We apply the human rights approach (developedinternationally and adapted for New Zealand by theCommission) in all aspects of our work, which requires:1 linking of decision-making at every level to humanrights standards set out in the relevant human rightscovenants and conventions2 identification of all relevant human rights involvedand a balancing of rights, where necessary prioritisingthe rights of the most vulnerable people, to maximiserespect for all rights and rights-holders3 an emphasis on the participation of individuals andgroups in decision-making affecting them4 non-discrimination among individuals and groupsthrough the equal enjoyment of rights and obligationsby all5 empowerment of individuals and groups by their useof rights to leverage for action and to legitimise theirvoice in decision-making6 accountability for actions and decisions, enablingindividuals and groups to complain about decisionsadversely affecting them.

6 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTPart A: Strategic contextWähanga A: Te horopaki rautakiThe international environmentInternationally, economic disparities and social inequalitiescontinue to adversely affect the realisation of humanrights. The gap between rich and poor continues to widen.At community level, the effect is social fragmentation,manifesting in high levels of unemployment and negativehealth and wellbeing outcomes. Rural to urban migrationflows and international labour migration flows havegrowing significance in the area of human rights. Theimportance of a home, education, employment and healthto the realisation of human rights is critical in this globalclimate.This international context underlines the importance ofhuman rights and the democratic principles of governance.Developments following the”Arab Spring” are, in somecountries, showing prospects of improved realisationof human rights, good governance and the rule of law.In some other countries, however, good governanceand respect for human rights and the rule of law aredeteriorating with the development of conflict, oppressionand human rights abuses. Such situations presentsignificant challenges to an international rules-basedsystem.The strengthening of regional human rights institutionsalong with UN-based and other cooperative mechanismswith strong cross-border commitment to promoting peace,human rights and development, democracy, consensusbuilding, and the rule of law continue to be crucial inbuilding peace and social cohesion. International justicesystems require continuing development and consolidationthrough international cooperation, despite recent progressin these areas.International efforts to develop a post–2015 approach toglobal poverty and human development are progressing.Businesses are increasingly aware of the human rightsdimensions of their activities. Collaboration andcooperation is essential for sustainable and transformativehuman development. Furthermore, achieving improvedhuman rights outcomes for women and children will helpincrease the stability and strength of communities andeconomies. Commitment to human rights data collectionand measurement requires nurturing at the international,governmental and civil society levels.Human rights in Aotearoa New ZealandNew Zealand has generally high levels of humanrights realisation and continues its commitment at theinternational level to promote and protect universal humanrights through international and regional institutions.However, New Zealand must continue to strive to improveits national human rights performance. Collecting moresystematic, rigorous and robust national human rights datawill better inform human rights interventions and highlightgaps for improvement.Ensuring all people living in New Zealand understand therelevance and value of human rights protection remainsa challenge. This is clear in the context of the Canterburyearthquake recovery with human rights issues relatinglargely to health, housing, participation and accessibility.The importance of a home and housing to human rights,and especially to psychological and physical health andsocial wellbeing, is increasingly apparent. The absence ofan overarching, national approach to, or plan for affordablehousing, is amplified in Canterbury. The importance ofthe home and an adequate standard of living intersectwith issues of education, employment and community.Canterbury’s human rights challenges demonstrate thenecessity for a people-centred approach to disasterrecovery, informed by a human rights approach andinternational human rights standards. This will improvelives in Canterbury, and provide lessons for the futureelsewhere in New Zealand.Beyond Canterbury, violence, abuse and harassmentcontinue to occur at unacceptably high levels in NewZealand. Violence and bullying in schools is concerning.As recommended by the UN Committee on Economic,Social and Cultural Rights, systematic data collection tounderstand the magnitude of this issue is necessary, andthe lack of a comprehensive national policy on violenceand bullying in the education sector is problematic.In the area of social and economic inequality, there hasbeen some key progress in New Zealand, evidencedby the passage of the Marriage Equality Bill. Despitethis, social and economic exclusion and entrenchedinequalities remain a reality for certain groups in NewZealand. Inequalities have worsened over the last 10years. Those seriously affected are women, people with

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT9framework 2013–16New Zealand uphold theirresponsibilitiesPeople in New Zealand live together harmoniouslyViolence and abusePeople in New Zealand are free fromviolence and abuseHuman rights mainstreamingHuman rights standards fully reflectedin law, policy and practice so the humanrights of people in New Zealandare protectedReduced violence and abuse insecondary schools, and againstwomen, children, people withdisabilities and people in State careIncreased application of humanrights standards in law, policyand practicethe importance of respecting everyone’s inherent human dignityand reportingEnquiries andcomplaints, legalinterventionsOffice of HumanRights ProceedingsPerformanceCulturePerformancemanagementMeasurementValuesAudienceorientation

10 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOur operating intentionsTä mätou koronga whakahaereHuman rights are our core business. They are reflectedin our goals that people in New Zealand enjoy theirhuman rights, duty-bearers uphold their human rightsresponsibilities, and people live together harmoniously byshowing a common respect for each other’s human dignity.We direct our activities to the critical human rightsissues facing people in New Zealand, as well as buildinga greater understanding and respect for human rights inour communities. Every year we review the human rightssituation in New Zealand to determine where we cantake practical steps and make a positive contribution toachieving improved human rights outcomes for everyone inNew Zealand. From our review of the current human rightssituation in New Zealand, we have designed our workprogramme around four outcome areas:1 work and education2 housing, health and community3 violence and abuse4 human rights mainstreaming.In this section, we analyse what the current situation is inrelation to each of these outcome areas, set out what wewill do to achieve improvements in these areas, identifywho we will work with in carrying out our activities, andwhat impact we intend to make in these outcome areasthrough the services we provide.In detailing what our operating intentions are over the nextthree years, we acknowledge our support for the outcomesof other agencies where these complement our ownpriorities. In particular, in aspiring to improve educationalachievement of children and young people fromeconomically disadvantaged areas and with disabilities, andto reduce violence and abuse within secondary schools, ourwork programme complements the Office of the Children’sCommissioner’s priority focus which is to improveoutcomes for children.The following diagram sets out our foundations, outcomeareas, the key services we provide, and our key externalaudiences.Human Rights CommissionHuman rights foundations• Treaty of Waitangi 1840• New Zealand Bill of Rights Act 1990• United Nations Paris Principles 1993• Human Rights Act 1993• International human rightsinstrumentsOutcome areas• Work and education• Housing, health and community• Violence and abuse• Human rights mainstreamingServicesEducation, promotion and advocacy• human rights education, advocacy andawareness programmes• community development programmes• good practice guides• tools and resourcesEnquiries and complaints, and legalinterventions• information, referral and disputesresolution process• legal interventionsOffice of Human Rights Proceedings• legal representationMonitoring and reporting• advice and guidance to government andcivil society• engagement with civil society to identifyissues• provision of analysis and informationto duty-bearers and international treatybodiesExternal audiences• Influencers and decision-makers• Public• Interest groups and partners• Media

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT11Outcome area one:Work and educationOutcomeStructural discrimination and barriers to equality eliminatedso all people in New Zealand have access to decent andproductive work and quality education.Situation analysisInequalities in employmentWomen continue to be paid approximately 10 per centless than men on a median hourly basis and are overrepresentedamong workers earning at, or just above, theminimum wage. Women remain under-represented inleadership roles in both the private and public sectors. Thegender pay gap in the public service is wider than that ofthe whole labour force. These inequalities are more acutefor Mäori women, Pacific women, young women, andwomen with disabilities.Despite the ethnic composition of the public servicebroadly matching the ethnic composition of the NewZealand population, significant ethnic inequalities in payand management roles persist across the public sector.Mäori, Pacific and Asian peoples are under-represented insenior leadership roles. The pay gap between Mäori andEuropean New Zealanders is 11 per cent, while it is 19 percent for Pacific peoples, and 12 per cent for Asian peoples.Population-wide, Mäori and Pacific rates of unemploymentare three times higher than that of European NewZealanders, while the rates of unemployment of peoplefrom other backgrounds (Asian, Middle Eastern, LatinAmerican and African) are approximately twice as high.Employment data on people with disabilities is collectedinfrequently. In all three disability surveys to date,conducted as part of the general Census, people withdisabilities of working age are more than twice as likely asnon-disabled people to be unemployed. We will contributeto the work of the Disability Convention independentmonitoring mechanism on guidelines on reasonableaccommodation in employment, led by the Office of theOmbudsman.Young people have been disproportionately affected bythe global financial crisis and, when they are able to findwork, are often employed in more vulnerable sectorswhere there is less job security, high turnover, lower wagesAll human beings are born free and equalin dignity and rights. They are endowedwith reason and conscience and shouldact towards one another in a spirit ofbrotherhood.Article 1, Universal Declaration of Human RightsInternational human rights standardsThe International Covenant on Economic, Social andCultural Rights (ICESCR) refers explicitly to equalopportunities at work and establishes the maininternational human rights standards relevant tothis outcome, along with core International LabourOrganisation conventions. Both ICESCR and the Conventionon the Rights of the Child provide for the right toeducation. Other human rights standards further assertthese rights for identified vulnerable population groups.and more part-time and casual hours. The unemploymentsituation of Mäori and Pacific youth is acute. The Pacificyouth unemployment rate is at least twice that of the youthunemployment rate for European New Zealanders; the Mäoriyouth unemployment rate one and a half times. Disabilityadvocates and commentators note the double disadvantagein the labour market of being both disabled and young.Provincial and rural New Zealand communities areparticularly vulnerable to layoffs in dominant locationbasedindustries. The loss of several hundred jobs from onecompany or one industry in smaller centres has a much moresignificant effect on the whole community than is the casein urban New Zealand.Inequalities in educationMäori and Pacific peoples continue to experience significantdisadvantage in terms of educational outcomes. Incompulsory education, approximately 50 per cent of Mäoristudents leave school with no educational qualificationscompared to 21 per cent of the overall population. Pacificexpulsion rates are over three and a half times higher thanfor New Zealand European students; the expulsion rate forMäori students three times higher.

12 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTThe Education Review Office has found that schools withinitiatives specific to Mäori and Pacific needs and culturalpractices are more effective in building relationships andenhancing student achievement.The link between poverty and children’s ability to fullyengage in education is critical. Socio-economic factors –including poverty – play a key role in determining inequitableeducational outcomes. The NCEA Level 1 pass rate at thepoorest 30 per cent of schools is only two-thirds that of thewealthiest 30 per cent of schools.In New Zealand, the right to education for studentswith disabilities is not established in a way consistentlyguaranteeing these students the ability to attend their localState school and receive an education aimed at full realisationof their abilities and talents. In 2010, the Education ReviewOffice reviewed how well schools demonstrated inclusivepractices, finding that only 50 per cent of schools surveyedwere fully inclusive, 30 per cent were partially inclusive,and 20 per cent were not inclusive. The Education ReviewOffice will now measure and report on schools’ performancein achieving a fully inclusive school. Evaluation indicatorsinclude: presence, participation and engagement, andachievement of students with high needs. Furthermore, theDisability Convention independent monitoring mechanism,of which the Commission is part, is working on guidelines onreasonable accommodation in education, led by the Office ofthe Ombudsman.The Ministry of Education is prioritising improvement ofeducation outcomes for Mäori students, Pacific students,students with special education needs, and students from lowsocio-economic areas. The Ministry measures the increase inthe number of children accessing early childhood educationas a result of targeted participation projects. This measurecovers all children, but is only disaggregated by threepopulation groups: Mäori, Pacific peoples, and children fromlow socio-economic areas. Educational outcomes for studentswith disabilities are difficult to improve if data is not alsodisaggregated for this group of students.An important aspect to reducing inequalities is access toinformation and communication in indigenous or communitylanguages. There is no national strategy for New ZealandSign Language (NZSL), reflected in a lack of standards andinfrastructure, including insufficient numbers of NZSLinterpreters. Mäori deaf are particularly poorly served, withonly two qualified tri-lingual interpreters in New Zealand.The future of te reo Mäori remains under scrutinyfollowing the 2011 publication of major reports by theWaitangi Tribunal and a Ministerial Review Panel. Thedevelopment of a new Mäori Language Strategy is urgentlyneeded to address issues raised in the reports. The PacificLanguages Framework was completed in 2012, addressingthe declining use of Pacific languages in New Zealand.However, a similar strategy for other community languagesis required in recognition of the importance of languageretention to culture.What we will doOver the next three years, we will deliver services thatincrease awareness and application of human rightsby the State sector and the community in the areas ofemployment and education.We will advocate and encourage implementation of tereo Mäori; NZSL; community languages and strategies;and support promotional language weeks, given theirimportance in building stronger and more productive NewZealand communities.We will scope ways to encourage the scaling of goodpractice in the education system that have led to improvedinclusion and better educational outcomes for studentswho live in economic decile 1–3 areas, and identify howwe can assist this process.Beyond 2013–14, our work will be shaped by the humanrights priorities identified through the second national planof action for the promotion and protection of human rightsin New Zealand.During 2013–14, we will:1 scope ways to encourage the scaling of good practicein the education system that have led to improvedinclusion and better educational outcomes for studentswith disabilities2 provide advice to the State Services Commission, theMinistry of Health and the Ministry of Education onreducing structural discrimination in employment inthe State sector, including advice on pay equity andemployment discrimination

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT133 advocate for the collection of data on the employmentof people with disabilities in the health and educationsectors including advocacy with the State ServicesCommission4 identify and disseminate case studies of knowledgeof effective solutions (including solutions fromyoung people) that have resulted in reduced youthunemployment for young people with disabilities andyoung people living in economic decile 1–3 areas ofSouth Auckland and in one work-poor rural community.Who we will work withWe will work with key partners, including governmentagencies; local authorities; community organisations; iwi,hapü, and whänau; businesses; unions; and school boardsof trustees.ImpactImpact measures for 2013–16:1 a reduction in State sector structural discrimination,including in pay and employment equity, as evidencedby incorporation of Commission advice and guidance atleast five times into State sector policy and practice2 an increase in measures on reasonable accommodationof people with disabilities in employment, as evidencedby adoption by employers of Commission advice andguidance at least three times3 a reduction in youth unemployment, including youngpeople with disabilities, as evidenced by adoptionby duty-bearers of at least two of the Commission’scase studies of good practice programmes addressingemployment of young people living in economic decile1–3 areas and one work-poor rural community, and ofyoung people with disabilities4 improved educational achievement for people withdisabilities, as evidenced by adoption by duty-bearersof at least two of the Commission’s case studies ofgood practice programmes addressing educationalstandards and work-relevant qualifications of studentsliving in economic decile 1–3 areas and/or studentswith disabilities.

14 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOutcome area two:Housing, health and communityOutcomeInclusion and participation achieved through all people inNew Zealand having access to healthy housing, the highestattainable level of health and wellbeing, and accessibilityconsistent with the Convention on the Rights of Personswith Disabilities.Situation analysisAffordable, habitable housing remains a challenge forNew Zealand as a whole, with a concentration of housingissues in Auckland. Inequalities experienced by peoplein terms of health, housing and accessibility within thecommunity are particularly acute for those people affectedby the Canterbury earthquakes. It is essential that lessonsand gains made in Canterbury regarding habitable andaffordable housing are transferred to other parts of NewZealand in the future.The Canterbury earthquakes have triggered challenges tothe realisation of a number of economic and social rights,including the rights to housing, an adequate standardof living, health and education. Civil and political rightshave also been challenged. These challenges are acutefor those who were already experiencing disadvantageand discrimination in the pre-disaster context, particularlypeople with disabilities, cultural minorities, and childrenand young people. Many people face uncertaintyover accommodation, work and business prospectsas a consequence of the earthquakes. In post-disastersituations, human rights standards are part of the essentialfoundation for a fair and just recovery.A coordinated focus on the psychosocial recovery ofCanterbury remains one of New Zealand’s most pressinghuman rights issues and is much needed. Repeatedexposure to trauma through the major earthquakesand repeated aftershocks has resulted in chronic stressand psychosocial harm for many Cantabrians, showingin high rates of anti-depressant medication use andpeople presenting to mental health facilities, communitydislocation, and anti-social behaviour. Deterioration inmental health and wellbeing amongst young people isparticularly concerning.Human rights don’t disappear the momentan earthquake, a hurricane or a tsunamistrikes. We witnessed after the IndianOcean tsunami, the earthquake in Haiti andmany other disaster situations that duringrelief and recovery efforts the protection ofhuman rights gains in importance as it cansafeguard the dignity of those affected.United Nations Inter-Agency Standing Committee (2011)Operational Guidelines on the Protection of Persons inSituations of Natural DisastersInternational human rights standardsThe international human rights standards underpinning thisoutcome area are the:1 guidelines produced by the Inter-Agency StandingCommittee (IASC), established by a UN GeneralAssembly resolution in 1991, to bring togetherinternational organisations working to providehumanitarian assistance to people in need as a result ofnatural disasters, conflict-related emergencies, globalfood crises and pandemics2 Convention on the Rights of Persons with Disabilities(Disability Convention)3 International Covenant on Civil and Political Rights(ICCPR)4 International Covenant on Economic, Social andCultural Rights (ICESCR).The right to property is of significance in terms of theCanterbury earthquake recovery. Article 17 of the UniversalDeclaration of Human Rights states:1 Everyone has the right to own property alone as well asin association with others.2 No-one shall be arbitrarily deprived of his property.Housing affordability, habitability and property rightsare core human rights concerns arising in the Canterburyearthquake recovery. A lack of participation in decision-

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT15making processes about housing, insurance and communitydislocation compound the psychosocial stress experiencedby Canterbury residents. Many are unable to move on withtheir lives while they navigate complex insurance assessmentand repair processes, and are largely left out of problemidentification and solution design processes. In manyinstances, they are struggling to access the informationrequired to be able to make important decisions.The current housing shortage has been exacerbated by a lossof social housing. This is affecting migrant workers arrivingfor the rebuild, families in need of temporary housing, andrenters. The Government has acknowledged the rebuildof Christchurch is an opportunity to make the city moreaccessible, safer, easier to navigate and also to have moreaccessible housing. In 2013–14, planned governmentinitiatives are focused on promoting accessible housing.Lessons from the Canterbury recovery will prove usefulto achieving improved outcomes more widely for peopleacross New Zealand in terms of housing, health andaccessibility within the community.What we will doWe are committed to working with the people ofCanterbury, government and non-government agencies,tangata whenua, local authorities and business to ensurethat people affected by the Canterbury earthquakesexperience health and wellbeing equal to, or better than,international norms in post-disaster recovery, and thatthe Government’s goal of making Christchurch the world’smost accessible city is realised.The focus of our work will be to promote the primacy ofa human rights approach to the Canterbury earthquakerecovery and to replicate lessons learnt elsewhere in NewZealand, particularly in decile 1–3 economic areas.We will continue to engage with and provide advice tocentral and local government on adopting a human rightsapproach to address systemic issues in the developmentof policies and practices. We will provide advocacy andadvice on issues related to the recovery for vulnerablecommunities and civil society organisations.We will continue involvement in the development ofan internationally benchmarked monitoring frameworkthat will work to ensure the recovery is inclusive, nondiscriminatoryand meets international best practice.Over time, we intend to leverage what we learn from ourfocus on improving outcomes of the people most affectedby the Canterbury earthquakes to identify what activitieswe might replicate more widely across New Zealand incontribution to achieving improved outcomes for the widerNew Zealand population.During 2013–14, we will:1 advocate for the informing of policy-makers andservice providers about psychosocial harm arising outof the aftermath of the earthquakes, and advocatefor government agencies, civil society and business toensure psychosocial harm is reduced2 advocate for more inclusive services and supportmechanisms to improve the wellbeing and whänau oraof people living in Canterbury3 facilitate dialogue between key influencers anddecision-makers with affected and vulnerable people toensure their participation in post-earthquake problemdefinition, solution-design and decision-making4 advocate for a human rights approach to influencetechnical and legal frameworks on building design,land use and recovery, and accessibility of the builtenvironment in Canterbury to support human rightsoutcomes5 inform decision-makers on the economics ofaffordable, accessible and healthy housing inCanterbury.Who we will work withOur partners in the monitoring framework include theOffice of the Ombudsman, the Office of the Auditor-General, the Insurance and Savings Ombudsman, and theSerious Fraud Office. We will maintain our membershipof The Earthquake Disability Leadership Group andcontinue to engage with the business sector – focusing onthe insurance, banking and property areas – to build anunderstanding of the human rights implications of theiractivities in the recovery context. We will also continueto build meaningful relationships with affected people,connecting them with decision-makers and influencers aspart of a solutions-focused, citizen-centred approach toimproving human rights outcomes.

16 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTImpactDecision-makers in the Christchurch rebuild use theCommission’s advice and guidance as evidenced by themincreasingly:1 delivering their accessibility obligations under Article9 of the Convention on the Rights of Persons withDisabilities towards people living within Christchurchcommunities2 making housing decisions in Christchurch which reflectthe input of people living within these communities andupholding property rights3 ensuring affordable, accessible and healthy housing inthe built environment of Christchurch4 making insurance decisions that reflect anunderstanding of the human rights of the people theyinsure.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT17Outcome area three:Violence and abuseOutcomePeople in New Zealand are free from violence and abuse.Situation analysisViolence, abuse and bullying remain among the mostintractable human rights issues in New Zealand. Theyundermine people’s right to safety and their ability to enjoyother fundamental rights, including the right to schooleducation.Violence in schoolsViolence presents a challenge in New Zealand schools andhas serious effects on victims. Effects include living withanxiety and fear, lowered self-esteem, engagement in risktakingbehaviours such as substance abuse and self harm,truancy, and early dropout from the education system.Victims may suffer mental health issues, relationshipdifficulties, and impeded emotional, behavioural andcognitive development. In extreme cases, some victimsmay resort to suicide.Harmful digital communication is of increasing concernto schools, students and parents. It can take a variety offorms, including cyber-bullying via email, blogs and socialmedia, and via text and voice messages. These media canbe used to intimidate and harass, spread damaging orhumiliating rumours and publish invasive and distressingphotographs.Violence against women and childrenIn OECD rankings, New Zealand rates poorly in terms ofchild health and safety, and in the past has had one ofthe highest rates of child maltreatment. Similarly, thelevel of violence against women in New Zealand remainshigh despite concerted efforts to tackle the problem. It isestimated that violence affects between a third to half ofall New Zealand women over their lifetime.Claims of historic abuse in State careIt is more than 10 years since the first civil proceedingsalleging historic abuse and ill-treatment while in State carewere instituted.Historic abuse claims are overwhelmingly from people whoexperienced ill-treatment when in State care as children. Inmany cases, those who experienced ill-treatment in Statecare had already been in the care of neglectful or abusiveAll are equal before the law and are entitledwithout any discrimination to equalprotection of the law.Article 7, Universal Declaration of Human RightsInternational human rights standardsThe core human rights standards for this outcome area arethe:1 Convention on the Rights of the Child (UNCROC),including the right to education2 Convention on the Elimination of DiscriminationAgainst Women (CEDAW)3 Convention Against Torture (CAT) which strengthensthe protection of persons deprived of their liberty.UN bodies have recently agreed to two new declarationsrelated to women’s rights. The ICC Amman Declaration2012 affirms women’s and girls’ rights are human rights,guaranteed in all human rights treaties.In 2013, the Commission on the Status of Women agreeda comprehensive statement on the elimination andprevention of all forms of violence against women andgirls, noting that gender-based violence persists in everycountry and is a pervasive violation of the enjoyment ofhuman rights.parents or guardians. The combined effect of early abuseand/or neglect in State care has lifelong effects on somepeople, leaving them vulnerable to mental illness; drugand alcohol addiction; and low basic literacy, numeracyand employment skills. A significant number of thosecurrently in New Zealand prisons were wards of the Stateas children.Efforts to progress claims of historic abuse through thecourts have been largely unsuccessful. The initiationof proceedings by increasing numbers of victims has,however, led to successive governments establishingalternative resolution processes, such as the ConfidentialListening and Assistance Service and the Ministry of SocialDevelopment’s Care, Claims and Resolution process.

18 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTIndividual claims have largely been resolved through thesealternative processes through specific investigations intothe allegations made.What we will doOver the next three years, we will advocate, monitor,report and engage with the Government, other dutybearersand the community to help reduce violenceand abuse in New Zealand. Our work will be directedto ensuring that more women and children, and peoplein State care are free from all forms of violence andabuse, and the level of bullying and violence experiencedby secondary school students (including students ofall ethnicities; gay, lesbian, bisexual, transgender andintersex students; and students with disabilities) is betterunderstood through systemic measurement which informspractice.Our priority in this area is to identify and promotegood practice, and advocate for the uptake of actionsrecommended by international and national bodies withan interest and expertise in the elimination of violenceand abuse. We will produce and distribute a resource forsecondary school students and their parents to help themunderstand their rights and responsibilities in relation toviolence and abuse.We will scope a review of cases and claims of historicabuse in State care to inform State care and welfareservices currently delivered in New Zealand, ensuringlessons are learnt from the past so that children are safewhile in State care today and into the future.4 advocate for the Government to accept the concludingobservations of the Committee on Economic, Socialand Cultural Rights (May 2012), the Committee on theElimination of Discrimination Against Women (July2012), and the Committee on the Rights of the Child(April 2011).Who we will work withWe will engage with duty-bearers in the education sector(including the Ministry of Education, associations ofteachers and boards of trustees).ImpactImpact measures for 2013–16:1 adoption and replication by secondary schools ofCommission information on good practice, and theadoption by secondary schools and the Ministry ofEducation of the measurement of incidents of violenceand abuse and the monitoring of the success ofinterventions2 Commission advice that the Government adopt therecommendations of the Committee on Economic,Social and Cultural Rights and the Committee onthe Elimination of Discrimination Against Womenis accepted by the Government through the secondUniversal Periodic Review cycle.During 2013–14, we will:1 advocate for the adoption of the Law Commission’srecommendations for the education sector on bullyingand violence in schools (as per the Ministerial Briefingon harmful digital communications)2 advocate to the Ministry of Education, and toassociations of teachers and members of boardsof trustees on the importance of the measurementof bullying and violence in schools as a means todetermine the success of their interventions3 identify and disseminate good practice throughpartners in the education sector

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT19Outcome area four:Human rights mainstreamingOutcomeHuman rights standards fully reflected in law, policy andpractice so the human rights of people in New Zealand areprotected.Situation analysisNew Zealand’s policy is that a treaty is only ratified oracceded to once all legislation required to implement it hasbeen passed. However, international treaty bodies haveconcluded that New Zealand still does not consistently orfully incorporate human rights standards in domestic lawor apply them comprehensively in the development oflegislation, policy and practice.Even in areas where law and policy are developedconsistent with, and reflect, international human rightsstandards, they are not always applied in practice.Few central or territorial government agencies haveincorporated human rights standards into their stafftraining and development. Complaints we receive oftenreflect this.A key responsibility of an NHRI, set out in the UN ParisPrinciples, is monitoring and reporting to UN bodies onnational compliance with ratified human rights treaties.The Commission’s role includes advising UN bodiesabout New Zealand’s human rights context, so theirrecommendations acknowledge human rights progressand more effectively identify steps required to furtherstrengthen human rights in New Zealand.Our monitoring and reporting responsibilities includeworking with the UN Human Rights Council on NewZealand’s next Universal Periodic Review, currentlyscheduled for the 18th session of the Universal PeriodicReview in January−February 2014. We anticipate engagingwith the Committee Against Torture, and the Committee onthe Rights of Persons with Disabilities during 2013−14. Wecontribute to an informal UNCROC monitoring mechanismwith the Office of the Children’s Commissioner, UNICEF,Action for Children and Youth Aotearoa, the Child PovertyAction Group, and Save the Children. Future opportunitiesmay exist for the Commission to contribute to an informalmonitoring mechanism for CEDAW.The Commission advocates and promotesrespect for, and an understanding andappreciation of, human rights in NewZealand society.Section5(1)(a), Human Rights ActThe Commission encourages themaintenance and development ofharmonious relations between individualsand among the diverse groups in NewZealand society.Section5 (1)(b), Human Rights ActThe Commission promotes, by research,education and discussion, a betterunderstanding of the human rightsdimensions the Treaty of Waitangi andtheir relationship with domestic law andinternational human rights law.Section5 (2)(d), Human Rights ActInternational Human Rights StandardsThe International Covenant on Economic, Social andCultural Rights (ICESCR) and the International Covenanton Civil and Political Rights (ICCPR) are the underpinninginternational human rights standards for this outcomearea. Other human rights treaties such as the Conventionon the Elimination of All Forms of Racial Discrimination(CERD), the Convention on the Elimination of DiscriminationAgainst Women (CEDAW), and the Disability Conventionidentify these rights for specific population groups. TheUN Declaration on the Rights of Indigenous Peoples is alsorelevant. Many provisions are already binding on NewZealand because they derive from international treatiesNew Zealand has ratified, while others are non-binding butset aspirational standards to be met.The Vienna Declaration and Programme of Action (1993)calls for states to develop national plans of action forthe promotion and protection of human rights. We aremandated to develop a national plan of action for thepromotion and protection of human rights in New Zealand.

20 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTWe undertake strategic policy interventions to providethe Government with constructive, practical, independentadvice about what international standards and the humanrights approach mean in the New Zealand context.In the 12 months ending 30 June 2012, we recorded 6147new human rights enquiries and complaints. Of these, 4061requested us to intervene, with 1539 (38 per cent) of thesecomplaints alleging an element of unlawful discrimination.Disability, sex and race-based discrimination remain themost common grounds of complaint. Close to half ofall unlawful discrimination complaints continue to be inthe areas of employment and pre-employment. Whileresolution of complaints is typically limited to addressingdiscrimination experienced by individual complainants, 95outcomes in the past year resulted in systemic change.What we will doOver the next three years, our focus will be on deliveringservices that increase awareness and application of humanrights standards by the Government, other duty-bearers,and in the community in order to strengthen the protectionof human rights in New Zealand.We will continue to fulfil our statutory responsibility tomonitor and report on New Zealand’s compliance with itsinternational and domestic human rights obligations.During 2013–14, we will:1 develop, in consultation with interested parties, thesecond national plan of action for the promotion andprotection of human rights in New Zealand (NPA),drawing on the second Universal Periodic Review2 fulfil specific responsibilities as the central NationalPreventative Mechanism (NPM) under the OptionalProtocol of the Convention against Torture thatincludes coordinating the statutory responsibilities ofthe other four New Zealand NPMs and completing anannual report to Parliament on the implementation andimpact of their work3 fulfil specific responsibilities as coordinator of theindependent monitoring mechanism to monitor,report on and advocate for the implementation of theDisability Convention4 produce an annual review of the reporting of GoodEmployer obligations by Crown entities5 provide specialist human rights education andpromotion to duty-bearers so that the State’s humanrights obligations and the human rights dimensionsof the Treaty of Waitangi are reflected in policy andpractice6 provide human rights community developmentprogrammes to enhance people’s capacity to identifyand address their own human rights issues7 encourage organisations to participate in the NewZealand Diversity Action Programme to undertakeprojects contributing to human rights and harmoniousrelations, equality and cultural diversity in their ownorganisations and communities; and host the NewZealand Diversity Forum8 provide an enquiries and complaints service thatassists individuals and groups to resolve human rightscomplaints including those of unlawful discrimination;undertake strategic legal interventions to strengthendomestic law in relation to fundamental human rightsstandards; and through the Office of Human RightsProceedings, provide representation or instituteproceedings.Who we will work withWe will engage with UN treaty bodies in fulfilling ourmonitoring and reporting responsibilities. We will also workwith the UN Human Rights Council on New Zealand’s nextUniversal Periodic Review. We will work with the Office ofthe Children’s Commissioner, UNICEF, Action for Childrenand Youth Aotearoa, the Child Poverty Action Group, andSave the Children who are also participants in the informalUN Convention on the Rights of the Child monitoringmechanism.We will work with the other four NPMs (the Office of theOmbudsman, Independent Police Complaints Authority,Office of the Children’s Commissioner, and Inspector ofService Penal Establishments), in fulfilling our statutoryresponsibility as the central National PreventativeMechanism under the Optional Protocol to the Conventionagainst Torture.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT21ImpactImpact measures for 2013–16:1 greater application of human rights standards in law,policy and practice, as evidenced by incorporation ofat least five Commission recommendations to use thehuman rights approach by duty-bearers, and the NPAsetting a clear cross-sector human rights agenda forNew Zealand2 human rights activities in communities leading togreater realisation of human rights in people’s day-todaylives, as evidenced by at least three case studies,each showing positive changes in practice or policyin communities where our community developmentprogrammes are operating, or by organisationsparticipating in the New Zealand Diversity ActionProgramme3 at least 55 systemic changes to policy and practicerecorded each year as a result of the Commission’senquiries and complaints service.

22 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOutcome measuresIn 2013–14, in addition to the impacts and measures setout within our four outcome areas which relate moredirectly to the impact of our own work, we will maintaina select number of key societal impact measures tomonitor. Collectively, these societal measures provide anoverview of progress towards our desired outcomes. Theseare not intended to be comprehensive, but are measuresfrom readily available data to help assess the level of therealisation of civil and political, and economic, social andcultural rights in New Zealand.Where data is available, these measures are disaggregatedacross the population groups of people with disabilities,ethnic minorities, women, young people, children, andMäori. There is very little disaggregated data for peoplewith disabilities, limiting the ability to develop targetedpolicy from an evidence base.We adopted this set of measures in our 2011–14Statement of Intent. The indicators were drawn from themost recently available data at the time, some of whichwere earlier than the 2011 year. The indicators from the2011–14 Statement of Intent have provided the baselinefor tracking progress.The assessment at the time of this Statement of Intent is asfollows:Improvement in the representation and voterparticipation rates in Parliament and local governmentelections disadvantaged groupsFigures from the 2011 General Election showed a slightimprovement in the figures of representation in Parliamentfor Mäori (16% to 17%) and Pacific peoples (4% to 5%)since the 2008 General Election. Asian representationdecreased (5% to 4%). 2 The most significant change sincethe General Election voter turnout was the increasedproportion of Asian people aged 18 or older who voted,which rose from 60.7% in 2008 to 66.4% in 2011. Voterturnout fell for women (from 81.1% to 79.8%) and forPacific people (from 74.5% to 73.1%) and rose slightly forMäori (74.8% to 75%). 3In the 2009 local body elections, Mäori representation inlocal government improved (4.8% to 7.4%) with “Other”groups dropping (6.3% to 2.1%). 4 Local election voterturnout figures dropped slightly for both Mäori (57.6% to56.7%) and female voters (65.2% to 64.3%), remainedstatic for Asian voters (52.2%), and increased by 1.5% forPacific people (62.5% to 64.1%). 5Increase in rates of educational participation andachievementThe percentage of school leavers with NCEA Level 2 orabove increased for males (66% to 70.9%), females(75.8% to77.9%), with rates for Mäori and Pacificpeoples increasing (from 50.4% to 57.1% and 62.9%to 65.5% respectively) in the years from 2008 to 2011. 6Rates of achievement for people with disabilities were tobe measured from a baseline to be determined in 2012.However, this measurement has not been undertaken.Decrease in the rates of people not engaged in education,employment or training (NEET)Between 2010 and 2012, the NEET rate of young peopleaged 15−19 remained relatively steady (increasing slightlyfrom 9.2% to 9.6%). For the 20−24 age group, the NEETrate was higher, with a slight increase between 2010 and2012 (17.1% and 18.5% respectively). 7Employment ratesHousehold Labour Force Survey figures in the year toDecember 2012 show a high unemployment rate for youngpeople (15−24 years) at 18.9% compared to the overallrate of 6.9%. Mäori and Pacific peoples’ unemploymentrates are at 14.8% and 16.0% respectively, followed byunemployment rates of 8.0 % and 5.5 % for Asian and2 Source: http://www.parliament.nz/en-NZ/ParlSupport/ResearchPapers/d/c/3/00PlibCIP191-The-2011-General-Election.htm.3 Source: General Social Survey 2010. Relates to 2009 local elections.4 Source: Correspondence with Local Government NZ. Response rate was 47.2% to the elected members survey. Survey went to all elected members in 2011, not justmayors, chairs and councillors as in previous years.5 Source: General Social Survey 2010. Relates to 2009 local elections.6 Source: www.dol.govt.nz/publications/lmr/scorecard/feb-2013/scorecard-feb-2013.pdf.7 Source: Statistics New Zealand Household Labour Force Survey December 2012 Quarter, (released 07 February 2013) http://www.stats.govt.nz/browse_for_stats/incomeand-work/employment_and_unemployment/HouseholdLabourForceSurvey_HOTPDec12qtr.aspxhttp://www.dol.govt.nz/publications/lmr/quick-facts/youth.asp.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT23European people. Labour force participation rates arehigher for men than women (73.4% for men and 61.9%for women) and higher for European people (68.7%)compared to 64.7% for Mäori and 59.6% for Pacificpeoples. 8Decrease in the extent of child povertyMeasured by two (60% of median income after housingcosts) income poverty lines, one relative (“moving line”)and one absolute (“fixed line”), starting from a baseline of22% in 2007. On the absolute measure, this has remainedsteady up until 2011. On the relative measure, this rose to25% in 2009 and then remained steady through to 2011. 9Increased understanding of the human rights dimensionsof the Treaty of WaitangiMeasured by an annual national survey, from a baseline of39%, this fell to 38% in 2012. 10Development of future indicatorsDuring 2013–14, we intend to identify a comprehensiveset of key indicators which, taken together, will providean overview of progress towards the realisation of humanrights and harmonious relations in New Zealand. Theseindicators will be drawn from internationally recognisedmeasures which can also be used to assess New Zealand’sperformance in comparison with other developedcountries. Specifically, they will be used to monitorprogress against the outcomes we set in this Statementof Intent, reported in our annual report, and reported asappropriate in other periodic reports to domestic andinternational bodies.It is likely that these selected indicators will not allbe measurable since data is not captured in NewZealand against many indicators which are used widelyinternationally. Where this is the case, we will advocate forthe collection of this data, disaggregated across populationgroups.8 Source: Statistics New Zealand, Household Labour Force Survey: December 2012 Quarter, (released 07 February 2013), http://www.stats.govt.nz/browse_for_stats/incomeand-work/employment_and_unemployment/HouseholdLabourForceSurvey_HOTPDec12qtr.aspx.9 Source: Ministry of Social Development (Bryan Perry), Household Incomes in New Zealand: Trends in indicators of inequality and hardship 1982 to 2011, August 2012,available online http://www.msd.govt.nz/about-msd-and-our-work/publications-resources/monitoring/household-incomes/.10 Source: UMR Research, Treaty of Waitangi and perceived discrimination UMR Omnibus Results November 2012.

24 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOrganisational health and capabilityTe kaha ora o Te Kähui Tika TangataOur organisational health and capability programmereflects that our efforts need to be strategically targetedto achieve valuable impacts with effective interventionswhile operating within the financial constraints of astatic baseline, rising costs and the loss of funding for ourenhanced responsibilities for the promotion, protectionand monitoring of the Disability Convention which endsin June 2013. 11 This is consistent with the Government’sexpectations of improved performance, reduced costs, andbetter results throughout the public sector.The wider context for our organisational health andcapability programme 2013–14 is the comprehensiveorganisational review. This was conducted to deliver a neworganisation with increased capability, aligned, engagedand strategically deployed to achieve an increase in therelevance of human rights to people in New Zealand.The new organisation will also enable us to increaseour contribution to influencing improved human rightsoutcomes for everyone in New Zealand.The review included revising our values; auditing thestate of our audience engagement and communications;conducting an internal capacity assessment with theassistance of the Asia Pacific Forum of National HumanRights Institutions; clarifying governance, leadership rolesand internal responsibilities under the Human RightsAct; developing a new strategic framework organisedaround the four outcome areas in this Statement ofIntent; and developing a new design for the organisation.The review also concluded that the Commission shouldmaintain offices in Wellington, Auckland and Christchurch,positioned to be close to the organisation’s key audiences.The results of the organisational review are reflected in ourBusiness Plan for 2013–14, which includes the priority toimplement our new structure, financial plan and ensuingdevelopment programme.What we will doOrganisation designDuring 2013–14, we will embed the new design and theleadership roles within this to operate as one organisation.Organisational development programmeDuring 2013–14, we will implement an organisationaldevelopment programme based around the three themesof strategic alignment, performance, and culture. The goalsunderpinning these three themes are set out below.ThemeGoalStrategic alignment Our people, products, processesand systems support theachievement of our humanrights priority outcomesPerformanceWe plan, measure, manage andimprove our own performanceto be effective and make thebest possible use of limitedresourcesCultureWe are characterised byengaged, motivated peoplewith a shared sense of purposeto improve human rightsoutcomes for the people ofNew ZealandIn addition, during the year we will continue to identifyfurther opportunities for improvement, maintaining a focuson efficiency, effectiveness, sustainability, accessibility,and the quality and responsiveness of our services. We willreview office space and location to identify potential savingsand explore opportunities to develop shared back-officeservices and shared space where possible.Strategic alignment to achieve outcomesDuring 2013–14, we will develop capabilities of identifying,describing and quantifying human rights outcomeimprovement opportunities; establishing, developing andmaintaining strategic relationships with audiences; anddeveloping a portfolio of our intervention strategies to effectsocial change. We will also increase business developmentcapability to optimise revenue opportunities.We will conduct further reviews to ensure further alignmentwith our strategy. We will review processes to addressunlawful discrimination complaints and enquiries to theCommission.11 See also Forecast financial statements for assumptions underlying the Commission’s financial planning on page 39.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT25In the area of information systems, we will implementinformation technology management and knowledgemanagement improvements to support our strategy anddeliver operations effectively. We will implement enhancedaccessibility of electronic and online media and continuedevelopment of multi-lingual and multi-format resources.The impact we intend to make through these activitiesis that the Commission operates as one organisation,implementing effective strategic interventions. Impactwill be measured by feedback from our audiences and theeffects of our interventions.PerformanceIn 2013–14, we will implement team and individualworkplans as part of delivering our Business Plan, activelymanage developed capabilities, develop and implement aperformance management and development framework,and conduct further reviews aimed at improvingoperational efficiencies and effectiveness.The impact we intend to make through these activities isthat we are more efficient, accountable and productive,deploying all our resources to maximum effect againststrategic priorities. Evidence of impact will be measured bycomparative benchmarking.CultureDuring 2013–14, we will develop and implement culturalchange. This will include implementing the Commission’srevised values (human dignity – mana tangata; courageand integrity – maia, tika, pono; and relationships –whakawhanaungatanga), adopting an audience orientation,and defining and initiating becoming a Treaty of Waitangibasedorganisation.The intended impact of these activities is that theCommission has an engaged workforce and provides ahealthy workplace. This will enable us to attract, developand retain skilled, high-performing and diverse peopleto achieve our human rights priorities. Impact will bemeasured through an annual engagement survey.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT27Outcome area 1: Work and educationOutputs 12 Performance measure Forecast 2012–13 Standard 2013–14Publish case studiesof effective solutions,including solutions fromyoung people, that haveresulted in reducedunemployment for youngpeople with disabilities,young people living ineconomic decile 1-3 areasof South Auckland andin one work-poor ruralcommunityQuantityNew measureNumber of case studies Minimum of 2QualityCase studies meet qualityAt least 75% of respondents reportmeasure of participation andthat they are satisfied that theiraccuracy, as assessed by a surveyinitiatives have been accuratelycirculated to contributorsrepresentedThe case studies are regardedThe impact register records at leastas valuable by duty-bearers, as5 private or public sector agenciesrecorded in the Commission’sprovide feedback that the caseimpact registerstudies are of value or great valueOutputs Performance measure Forecast 2012–13 Standard 2013–14Provide advice andguidance to duty-bearerson good practice inthe education systemto improve inclusionand better educationaloutcomes for students withdisabilitiesQuantityAt least 2 instances of advice andguidance providedQualityValued by education system intheir responsibility to providegood educational outcomes forstudents with disabilitiesNew measureQuantity measure metThe impact register records at least3 agencies in the education systemprovide feedback that advice andguidance is of value or great value12 The scale of the products and services in this output area has been determined by available capacity. The standards for each output have been determined based onhistorical trends. Qualitative feedback and recorded observations triangulated with survey results has indicated that products and services in this output area areconsistently regarded by participants as valuable or very valuable. Inevitably, given the contestable nature of the content and as evidenced through results to date, therewill always be a percentage (0-25%) of participants who will not indicate that a programme has been of value or great value to them, irrespective of the quality of theprogramme. Consequently, standards for this output area are set at a range of 70-80% participants who rate the output of value or great value to them. There are no readilyavailable comparable domestic or international standards and measures.

28 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOutcome area 2: Housing, health and communityOutputs Performance measure Forecast 2012–13 Standard 2013–14Facilitate engagementand dialogue betweengovernment agencies, civilsociety and business andprovide advice to improveengagement in problemidentification, solutiondesign and decisionmakingon housing, healthand community in theCanterbury earthquakerecovery by peoplemost affected by theearthquakesQuantityAt least 15 instances of adviceand guidance providedQualityValued by government agenciesin their responsibility to meethuman rights standards and bycivil society in supporting theirengagement with governmentagencies around their humanrights as recorded in theCommission’s impact registerNew measureQuantity measure metThe impact register records at least3 government agencies providefeedback that they found the adviceand guidance of value, and at least5 instances where communityrepresentatives have identified thatthey have new information to assistthem to advocate for their humanrightsOutcome area 4: Human rights mainstreamingOutputs Performance measure Forecast 2012–13 Standard 2013–14Provide an educationprogramme to increaseunderstanding of humanrights and responsibilitiesamong duty-bearers,including the human rightsdimensions of the Treaty ofWaitangiQuantityAt least 3 education programmes,one to key influencers anddecision-makers, the other two toduty-bearers in organisations suchas local governmentQualityProgrammes are of value toparticipants in increasing theirunderstanding of human rightsand responsibilities, including thehuman rights dimensions of theTreaty of Waitangi, as assessed byan evaluation of participantsNew measureQuantity measure metOn a 5−point scale, at least 75% ofthe evaluation respondents reportthat the programme met scores of4 or 5 – of value or great value – inincreasing their understanding ofhuman rights and responsibilities,including the human rightsdimensions of the Treaty of Waitangi

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT29Outputs Performance measure Forecast 2012–13 Standard 2013–14Maintain Taku Manawacommunity developmentprogrammes for peoplewith disabilities (Auckland)and children and youngpeople (South Auckland)by supporting participantsto undertake human rightsactivitiesQuantityParticipants facilitate humanrights activities in theircommunitiesNumber of case studies of humanrights activities undertaken incommunitiesQualityCase studies of human rightsactivities undertaken incommunities demonstrateincreased capability within thesecommunities to protect andpromote human rights45 activities facilitatedin communities35 activities facilitated incommunities 13New measure Minimum of 2New measureQuality measure metMaintain bilingual kaupapaMäori programme,Tühonohono in 6communitiesQuantityProgramme maintained in 6communitiesNew measureQuantity measure metQualityValue to participants in increasingknowledge and understanding ofhuman rights through a kaupapaMäori framework as assessed bya surveyOn a 5−point scale,75% of participantsrated the course as ofvalue or great value tothemOn a 5−point scale, at least 75%of participant groups reportthey found the programme metscores of 4 or 5 − of value orgreat value to them13 Performance standard based on one fewer programme being delivered in 2013–14.

30 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOutcome area 4: Human rights mainstreamingOutputs Performance measure Forecast 2012–13 Standard 2013–14Deliver the New Zealand DiversityAction Programme (NZDAP), supportingorganisations and individuals toundertake action to promote humanrights and harmonious relationsby providing information, support,acknowledgement, publicity and sharingof good practice, through:a) Maintaining, developing andconnecting a network ofparticipating organisationsQuantityNetwork of 250 participatingorganisations maintained256 organisationsparticipated in the NZDAPQuantity measure metb) Holding Diversity Forum QuantityAnnual Diversity Forum heldQualityForum attendees and NZDAPparticipants indicate theprogramme was of valueto them in recognising andcelebrating diversity andpromoting human rights, asassessed by an evaluation ofthe forum and a survey ofNZDAP participantsAnnual Diversity Forumheld87.2% of respondentsrated the forum as ofvalue or great value tothemOn a 5−point scale,75% of evaluation andsurvey feedback fromrespondents scored 4 or5, indicating the NZDAPhas been of value or greatvalue to themQuantity measure metOn a 5−point scale,at least 75% ofevaluation and surveyrespondents indicatethe Forum / NZDAPhas met scores of 4 or5 – of value or greatvalue to them

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT31Output: Monitoring andreportingDescription: This output contributes to incorporatinginternational human rights standards in New Zealand law,policy and practice, which is essential to protecting humanrights and reducing barriers to equality.We provide advice and guidance on options forimprovement, advocate for action when progress isslow, and intervene in situations that could involve aserious infringement of human rights. We also provideinformation, advice and guidance to civil society to supportits contribution to monitoring and developing human rightsstandards. Outputs include providing analysis of humanrights issues to government and civil society, providinglegal advice and information on human rights enquiries,and engaging with government, business and communityleaders on human rights issues and standards.This output is determined by the functions, set out in ourAct, to advocate for human rights, inquire into possibleinfringements of human rights, publish guidelines andvoluntary codes, monitor and report on compliancewith international human rights standards, make publicstatements on human rights and race relations, anddevelop a national plan of action for human rights. Theservices provided include the provision of:1 advice and guidance to the Government2 information and analysis to international human rightstreaty bodies3 analysis, information and guidance to civil society.Performance determination: Footnotes provideinformation on how the scale of outputs has beendetermined and how measures and standards have beenset.Cost: the total allocation to this output area for 2013–14 is$3,488,195.Link with Human Rights Commission outcomes: thisoutput contributes primarily towards the Commission’soutcomes: 1) work and education; 3) violence and abuse;and 4) human rights mainstreaming.Outcome area 1: Work and educationOutputs 14 Performance measure Forecast 2012–13 Standard 2013–14Provide advice to the StateServices Commission,the Ministry of Healthand the Ministry ofEducation on reducingstructural discrimination inemployment in the Statesector workplace, includingpay and employmentequity, and the collectionof data on the employmentof people with disabilitiesin the health and educationsectorsQuantityAt least 5 instances of advice andguidance provided, as recorded inimpact registerQualityValued by government in meetingits responsibility to reducestructural discrimination in theworkplace and collect dataon the employment of peoplewith disabilities as assessed byfeedback recorded in the impactregisterNew measureQuantity measure metThe impact register records atleast 3 instances of feedback fromstakeholders that the Commission’sadvice has been valuable (throughcitation or acknowledgement)14 The scale of the products and services in this output area have been determined by available capacity and known responsive requirements. The standards for each outputhave been determined based on historical trends. They have also been adjusted to reflect some project re-prioritisation. Inevitably, given the contestable nature of thecontent and as evidenced through results to date, there will always be a percentage (0-40%) of stakeholders who will not indicate that a product or service has been ofvalue, or of great value to them irrespective of its quality. This is particularly evident where surveys are used as an evaluation methodology as the outputs often focus onlong-term change that is not evident when the surveys are undertaken. Consequently, standards for surveys of these outputs set a range of 60-80% of stakeholders orparticipants rating the output of value or great value with the final figure determined by the length of time the programme has been established and previous year’s results.No comparable data was available domestically or internationally.

32 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOutcome area 3: Violence and abuseOutputs Performance measure Forecast 2012–13 Standard 2013–14Provide advice andguidance on policy,legislation and goodpractice to reduce violenceand abuseQuantityAt least 5 instances of advice andguidance provided, as recorded inimpact registerQualityNew measureQuantity measure metValued by government and thewider education sector in theirresponsibility to reduce violenceand abuse, and by civil society insupporting their engagement withpolicy and practice development,as recorded in the Commission’simpact registerThe impact register recordsat least 5 instances where thework has been valued (throughcitation or acknowledgement)Outcome area 4: Human rights mainstreamingOutputs Performance measure Forecast 2012–13 Standard 2013–14Coordinate and facilitatethe provision of an annualreport to Parliament incollaboration with theother 2 parties in theDisability Conventionindependent monitoringmechanism: the DisabilityConvention Coalition andthe OmbudsmanQuantityAnnual report produced Annual report produced Quantity measure metQualityReport meets quality measuresof thoroughness and is valuablein its recommendations forgovernment action as assessedby the parties to the independentmonitoring mechanismDisabled people’sorganisations participatedby providing informationand analysis for thereport, and a selectedsurvey showed 75% ofparticipants were satisfiedthat their views werelistened to100% agreement by parties tothe independent monitoringmechanism with the content ofthe annual report and with itsthoroughness and valueOn a 5−point scale, at least75% of selected disabilityrepresentatives scored thereport 4 or 5 − it is of valueor great value

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT33Outputs Performance measure Forecast 2012–13 Standard 2013–14Coordinate and facilitatethe monitoring of theOptional Protocol to theConvention Against Torturein consultation with the4 NPMs (Office of theOmbudsman, IndependentPolice ComplaintsAuthority, Office of theChildren’s Commissionerand Inspector of ServicePenal Establishments) andprovide an annual reporton the results of thismonitoring to ParliamentQuantityAnnual report produced Annual report produced Quantity measure metQualityThe Commission satisfactorilycoordinates 3 initiatives thatinvolve NPMs working togetherto prevent or address issues forpeople in detention, as assessedby feedback from NPMs3 out of 4 NPMs reportedthey were satisfied or verysatisfied with the Commission’scoordinating, with scores of 4or 5 on a 5−point scaleNPMs report that theyare satisfied with theopportunities to participatein joint initiatives, withscores of 4 or 5 on a 5−point scale – satisfied orvery satisfiedNPMs approve the content of theannual report and assess it as athorough and valuable document100% agreement by NPMswith contents of the annualreport and satisfaction with itsthoroughness and value andtimeliness100% agreement by NPMswith contents of the annualreport and satisfaction withits thoroughness and valueFive-year report produced,and on a 5−point scale, 3NPMs reported they found therecommendations in the reportmet scores of 4 or 5 − of valueor great value to them

34 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOutputs Performance measure Forecast 2012–13 Standard 2013–14Produce the national actionplan for the promotion andprotection of human rightsin New Zealand 2014–19(NPA), in consultation withkey stakeholders, drawingon the recommendationsof the second UPRQuantityNational plan producedQualityPlan meets quality measureof participation, as assessedthrough a survey of selected keystakeholdersNew measureQuantity measure metSurvey shows 75% of respondentsare satisfied with the opportunitiesfor participation that were providedPlan meets quality measureof thoroughness and value,as assessed by feedback fromstakeholdersImpact register records at least5 instances of feedback fromkey stakeholders that the NPA isthorough and of valuePlan incorporatesrecommendations to which theGovernment has committed inadvance of release of final UPRrecommendations in 2014, asrecorded through internal peerreviewPeer review assessment confirmsthat the NPA incorporatesrecommendations to which theGovernment has committed inadvance of release of final UPRrecommendations in 2014Produce annual reviewof the reporting of “goodemployer” obligations byCrown entitiesQuantityAnnual report producedQualityNew measureQuantity measure metReport meets quality measureof accuracy as assessed throughfeedback from contributorsSurvey shows 75% of participatingCrown entities are satisfied that theirinformation has been accuratelyrepresentedReport meets quality measures ofthoroughness and is consideredvaluable in its recommendationsfor Crown entity good employerbest practice, as assessed byselected Crown entitiesOn a 5−point scale, 75% of Crownentities score the report 4 or 5 − it isof value or great value

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT35Output: Enquiries andcomplaints, and legalinterventionsDescription: This output involves providing New Zealanderswith a means of seeking advice and possible redress if theythink they have been unlawfully discriminated against.The Commission has a statutory responsibility to provide adisputes resolution service that is as efficient, informal andcost effective, and an information and referral service forenquirers on human rights matters.The Office of Human Rights Proceedings (OHRP) may alsoprovide legal representation before the Human RightsReview Tribunal and higher courts where the criteria in ourAct are met. Those proceedings are brought under the antidiscriminationprovisions of the Human Rights Act.The OHRP also receives referrals from the PrivacyCommissioner under the Privacy Act in cases where theCommissioner concludes that there has been interferencewith a person’s privacy. The Director may bring proceedingsin his name if he is satisfied that it is appropriate to do so.The Commission undertakes strategic litigation in order toadvocate and promote respect for, and an understanding andappreciation of, human rights in New Zealand, utilising itslegislative mandate in sections 5(2)(i) and (j) of the HumanRights Act.Services provided include:1 information, referral and disputes resolution service2 bringing legal proceedings3 intervening in court proceedings.Performance determination: Footnotes provide informationon how the scale of outputs have been determined and howmeasures and standards have been set.Cost: the total allocation to this output area for 2013–14 is$3,085,227.Link with Human Rights Commission outcomes: thisoutput contributes primarily towards the Commission’soutcome 4: human rights mainstreaming.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT37Outcome area 4: Human rights mainstreamingOutputs Performance measure Forecast 2012–13 Standard 2013–14Undertake human rights andprivacy matters through:a) providing legalrepresentation before theHuman Rights ReviewTribunal or higher courtswhere Section 92 criteriaof the Human Rights Actare metb) providing representationfor the HumanRights Commission inappropriate casesc) instituting proceedingsunder the Privacy Actwhen referred by thePrivacy Commissionerd) intervening in appropriateproceedings under thePrivacy Act 1993QuantityEstimated 60−80 human rightsand privacy matters undertaken,as assessed by internal records 20TimelinessApplicants for representation aresent an initial response within 5working daysDetermination of applicationpathway made within 10 workingdays of receiving s82 materialfrom the CommissionMatters substantially progressed 21within one year, as assessed byinternal recordsQualitySatisfaction with thoroughness ofdecision, as assessed by analysisof responses to decision bycomplainants65 Quantity measure metNew measure80% timelinessNew measure80% timelinessNew measure80% timeliness80% satisfaction 80% satisfaction 22Set performance standardsachieved in providingrepresentation:a) compliance with Lawyers andConveyancers Act 2006b) compliance with Tribunal andCourt timetablesc) positive feedback fromcourts as assessed by internalrecordsd) positive feedback fromcomplainants on standard ofservice100%100% compliance100% compliance95% satisfaction90% satisfaction20 This figure is slightly lower than in previous years. This reflects a trend in which there are a smaller number of applications received, but their subject matter is morecomplex than previously. This can be attributed to the enquiries and complaints service dealing effectively with the straightforward complaints, leaving the more complexmatters to be resolved.21 Substantial progress can include a decision not to provide representation, progress toward settlement, alternative dispute resolution processes such as referral back tomediation, and litigation.22 Measured by exception-based reporting.

38 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOutcome area 4: Human rights mainstreamingOutputs Performance measure Forecast 2012–13 Standard 2013–14Undertake legalinterventions in instanceswhere there are humanrights matters that directlyrelate to areas of theCommission’s expertiseQuantityAt least 2 legal interventionsundertakenQualityCommission’s legal interventionsconform and promoteinternational human rightsstandards, as assessed by externalpeer review6 legal interventionsundertakenExternal peerreview found thatlegal interventionsconform and promoteinternational humanrights standardsQuantity measure metExternal peer review finds thatlegal interventions conformand promote internationalhuman rights standards

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT39Forecast financial statementsTe pürongo matapae püteaStatement of underlying assumptionsThe Government is committed to returning to a surplusposition in 2014–15, and has set out its expectations ofthe Commission in its letter of expectations of 19 February2013.The Commission’s forecast financial statements have beendeveloped in accordance with Government expectationsof tight, realistic budgeting and a focus on core business.We have planned on the assumption that funding of ourenhanced responsibilities for the promotion, protection andmonitoring of the Disability Convention will end in June2013. We have also decided that it is prudent to plan on theexpectation of receiving no extra Government funding forthe foreseeable future and at least until 2020.The Commission has developed these forecast financialstatements based on its strategy and proposed neworganisation design. At the time of producing this forecast,the final decisions and implementation of the neworganisation design have not been completed. The financialforecasts are therefore derived from a model rather thanfrom actual known costs. Once implementation has beencompleted, there may be some adjustments to elementsof this financial forecast, based on actual rather thanmodelled costs. This may alter the final budget projectionsfor 2013–14 and the ensuing out years, although financialsustainability to 2018–19 will be maintained.Our financial planning has been developed through ourorganisation review which has established:1 a strategy to increase the relevance of human rightsto all people in New Zealand and increase the value ofour contribution to improving human rights outcomesfor all people in New Zealand, and includes a focus ona few human rights outcome changes for the wholeorganisation with interventions to deliver improvedservices within existing funding levels2 a plan to be financially sustainable until 2018–19. Thisincludes a reduction in staffing, further efficiencies tomanage cost drivers within tight financial constraintsincluding through shared services, realistic pay andemployment conditions, and exploring opportunities forother sources of revenue3 principles for the development of a reserves policy toprudently manage the Commission’s financial position,using reserves for identified purposes. 2323 Note: The total reserve available at the end of the 2013 fiscal year is expected to be approximately $3 million. We have established principles for allocating this reserve. Aportion of the reserves (totalling $525,000) comprise the remainder of funds appropriated for information technology (IT) and an electronic document management systemwhich must be spent for the purpose for which they were appropriated. These are required to develop the Commission’s IT and knowledge management systems to be fitfor-purpose.A further portion of these reserves will be required to fulfil the Commission’s statutory responsibility to prepare the NPA, to build funds over five years for theproduction of the next NPA, to fund replacement of assets, and to provide contingency for unexpected activities (e.g. human rights events and litigation through the OHRP).The design of our new structure reflects our intent to operate within our financial resources with a break-even budget.

40 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTForecast budget statement of financial performanceFor the period ended 30 June 2013Income2012/13 2013/14 2014/15 2015/16Estimated Forecast Forecast ForecastProjected Actual Budget Budget Budget$000s $000s $000s $000sVote Justice operating grant 9,696 9,396 9,396 9,396Other revenue 136 50 50 50Revenue development 40 80 120Interest income 223 109 68 56Total Income 10,055 9,595 9,594 9,622ExpensesPersonnel and transition costs 24 7,244 7,094 6,615 6,471Travel 401 309 305 307Direct and Overhead cost 1,694 1,572 1,410 1,355Projects and Programmes 1,285 1,161 1,056 1,029Depreciation 334 303 401 403Total Expenses 10,958 10,439 9,787 9,565Net operating Surplus (Deficit) -903 -844 -193 5724 Includes salaries and expenses related to personnel such as professional development, supervision, language allowance and superannuation; also includes an estimate oftransition costs related to staff changes, incurred only in FY14 and FY15.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT41Forecast statement of financial positionAs at 30 June 2013Current assets2012/13 2013/14 2014/15 2015/16Estimated Forecast Forecast ForecastProjected Actual Budget Budget Budget$000s $000s $000s $000sCash at Bank 3,750 2,583 2,273 2,523Accounts receivable 41 27 39 51GST receivablePrepayments 128 37 27 26Total Current Assets 3,919 2,647 2,339 2,600Deduct Current liabilitiesAccounts payable 422 422 422 422GST payable 134 119 165 159Finance Lease 25 16Provision for Annual leave 675 610 582 598Total Current Liabilities 1,256 1,167 1,169 1,179Working capital 2,662 1,480 1,170 1,421Non current assets 669 991 1,108 914Non current liabilities 78 62 62 62Accumulated Funds 3,253 2,409 2,216 2,273Balance B/f 4,156 3,251 2,405 2,210Net Surplus -903 -844 -193 57Accumulated Funds 25 3,253 2,409 2,216 2,27325 Accumulated Funds are maintained to address variation in work activities and funding requirements. Two critical applications have been defined for Accumulated Fundsas a result of repeated reviews in recent years: to meet the targeted level of Funds required for operations and to enable the Commission to operate under a flat Crowncontribution until 2020. The targeted level of funds is generally more than $1m. The target includes a fixed amount for OHRP and HRC litigation support for significantmatters; a cycle of building funds for the National Plan of Action every 5 years; on-going retention of funds for replacement of assets, as indicated by depreciation; andfunds committed for an EDRMS project with expected delivery over 2013–16. Accumulated Funds more than cover the targeted level in the near term, but are significantlyreduced in the forecast for FY18, FY19, and FY20.

42 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTForecast statement of cash flowsAs at 30 June 2013Cash flows from operating activitiesCash was provided from:2012/13 2013/14 2014/15 2015/16Estimated Forecast Forecast ForecastProjected Actual Budget Budget Budget$000s $000s $000s $000sVote Justice operating grant 9,696 9,396 9,396 9,396Other income 359 199 198 22610,055 9,595 9,594 9,622Cash was dispersed to:Employees and suppliers 10,624 10,136 9,386 9,16210,624 10,136 9,386 9,162Net operating inflow/(outflow) -569 -541 208 460Cash flow from investing activitiesCash was dispersed to:Purchase of fixed assets 179 626 518 210Net investing cash inflow/(outflow) 179 626 518 210Net cash -748 -1,167 -310 250Add opening cash at bank 4,498 3,748 2,579 2,267Total cash at bank 3,750 2,583 2,273 2,523

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT43Statement of accounting policiesReporting entityThe Human Rights Commission was established by theHuman Rights Commission Act 1977, which was passed on21 November 1977 but came into force on 1 September1978. As well as establishing the Commission, the Act wasdesigned to promote the advancement of human rightsin New Zealand in general accordance with the UnitedNations international covenants or conventions on humanrights. The Human Rights Act 1993, which came into effecton 1 February 1994, replaced the 1977 Act. It extendedthe jurisdiction of the Commission. The Human RightsCommission Amendment Act 2001 made further significantchanges in the operation of the Commission.The Commission is a body corporate with perpetualsuccession and common seal.The primary objective of the Commission is to provideservices to the public rather than making a financial return.Accordingly, the Commission has designated itself as a publicbenefit entity for the purposes of New Zealand equivalentsto International Financial Reporting Standards (NZ IFRS).Commissioners are:1 the Chief Commissioner2 the Race Relations Commissioner3 the Equal Employment Opportunities Commissioner4 not more than five other part-time Commissioners.As designated by Cabinet, since September 2011, one parttimeCommissioner has been appointed a Human RightsCommissioner with responsibility for disability issues.All Commissioners are appointed by the Governor-Generalon the recommendation of the Minister of Justice. TheCommission is independent of the executive and its staff arenot public servants – their numbers, terms and conditionsof employment and salaries and allowances are determinedinternally after consultation with the State ServicesCommission.The funds of the Commission are appropriated by Parliamentand paid out of Vote Justice. The Commission also receivesfunding for international projects from the Ministry ofForeign Affairs and Trade.The Commission prepares financial accounts, which areaudited by the Auditor-General and submitted to Parliament.The Commission prepares an Annual Report to the Ministerof Justice on the exercise of its function during the year, acopy of the report being laid before Parliament.The proposed budgeted financial statements of theCommission are for the period 2013/14 – 2015/16.Basis of preparationStatement of complianceThe budgeted financial statements of the Commission havebeen prepared pursuant to the Crown Entities Act 2004,which includes the requirement to comply with generallyaccepted accounting practice in New Zealand (NZ GAAP).These budgeted financial statements have been prepared inaccordance with, and comply with, NZ IFRS as appropriatefor public benefit entities.The accounting policies set out below have been appliedconsistently to all periods presented in these financialstatements.Measurement baseThe financial statements have been prepared on an historicalcost basis, except assets and liabilities that have been valuedat fair value as identified in their respective accountingpolicies, and are presented in New Zealand dollars. Thefunctional currency of the Commission is New Zealanddollars.RevenueRevenue is measured at the fair value of considerationreceived.Revenue from the CrownThe Commission is primarily funded through revenuereceived from the Ministry of Justice for the provision ofoutputs set out in the Memorandum of Understanding signedby the Chief Commissioner and the Minister of Justice.Revenue from the Crown is recognised as revenue whenearned and is reported in the financial period to which itrelates.

44 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTOther incomeOther income is received from the supply of contractwork; the sale of other sundry promotional materials; andthe provision of advice and educational seminars to thirdparties. Other income is recognised at the time the productor service is provided to the client.InterestInterest income is recognised using the effective interestmethod. Interest income on an impaired financial asset isrecognised using the original effective interest rate.LeasesFinance leasesA finance lease is a lease that transfers to the lesseesubstantially all of the risks and rewards incidental toownership of an asset whether or not title is eventuallytransferred.The finance charge is charged to the surplus or deficit overthe lease period so as to produce a constant periodic rateof interest on the remaining balance of the liability.At the commencement of the lease term, finance leasesare recognised as assets and liabilities in the statementof financial position at the lower of the fair value of theleased item or the present value of the minimum leasepayments.The amount recognised as an asset is depreciated overits useful life. If there is no certainty as to whether theCommission will obtain ownership at the end of the leaseterm, the asset is fully depreciated over the shorter of thelease term and its useful life.Operating leasesAn operating lease is a lease that does not transfersubstantially all the risks and rewards incidental toownership of an asset. Lease payments under an operatinglease are recognised as an expense on a straight-line basisover the lease term.Lease incentives received are recognised in the surplus ordeficit over the lease term as an integral part of the totallease expense.Financial instrumentsFinancial assets and financial liabilities are initiallymeasured at fair value plus transaction costs unless theyare carried at fair value through surplus and deficit in whichcase the transaction costs are recognised in the surplus ordeficit.Cash and cash equivalentsCash includes cash on hand and funds on deposit at bankswith an original maturity of three months or less.Debtors and other receivablesDebtors and other receivables are initially measured atfair value and subsequently measured at amortised costusing the effective interest method, less any provision forimpairment.Impairment of a receivable is established when there isobjective evidence that the Commission will not be able tocollect amounts due according to the original terms of thereceivable.Significant financial difficulties of the debtor, probabilitythat the debtor will enter into bankruptcy, and defaultin payments are considered indicators that the debtor isimpaired. The amount of the impairment is the differencebetween the asset’s carrying amount and the presentvalue of estimated future cash flows, discounted using theoriginal effective interest rate. The carrying amount of theasset is reduced through the use of an allowance account,and the amount of the loss is recognised in the surplusor deficit. Overdue receivables that are renegotiated arereclassified as current (that is, not past due).Foreign currency transactionsForeign currency transactions are translated into NewZealand dollars using the exchange rates prevailing atthe dates of the transactions. Foreign exchange gains andlosses resulting from the settlement of such transactionsand from the translation at year-end exchange rates ofmonetary assets and liabilities denominated in foreigncurrencies are recognised in the surplus or deficit.Property, plant and equipmentProperty, plant and equipment consists of motor vehicles,equipment, furniture and fittings, leasehold improvements,and library books.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT45Property, plant and equipment is shown at cost, less anyaccumulated depreciation and impairment losses.AdditionsThe cost of an item of property, plant and equipment isrecognised as an asset, if and only if, it is probable thatfuture economic benefits or service potential associatedwith the item will flow to the Commission and the cost ofthe item can be measured reliably.Work in progress is measured at cost less impairment and isnot depreciated.In most instances, an item of property, plant and equipmentis initially recognised at its cost. Where an asset is acquiredat no cost, or for a nominal cost, it is recognised at fair valueas at the date of acquisition.DisposalsGains and losses on disposals are determined by comparingthe proceeds with the carrying amount of the asset. Gainsand losses on disposals are included in the surplus or deficit.Subsequent costsCosts incurred subsequent to initial acquisition arecapitalised only when it is probable that future economicbenefits or service potential associated with the item willflow to the Commission and the cost of the item can bemeasured reliably. The costs of day-to-day servicing ofproperty, plant and equipment are recognised in the surplusor deficit as they are incurred.DepreciationDepreciation is provided on a straight-line basis on allproperty, plant and equipment, at rates that will write offthe cost of the assets to their estimated residual values overtheir useful lives.The useful lives and associated depreciation rates of majorclasses of assets have been estimated as follows:Motor Vehicles 5 years 20%Equipment 3–5 years 20–33%Furniture and Fittings 5 years 20%Leasehold Improvements 5 years 20%Library Books 5 years 20%Leasehold improvements are depreciated over the unexpiredperiod of the lease or the estimated remaining useful lives ofthe improvement, whichever is the shorter.The residual value and useful life of an asset is reviewed, andadjusted if applicable, at each financial year-end.Intangible assetsSoftware acquisitionAcquired computer software licenses are capitalised on thebasis of the costs incurred to acquire and bring to use thespecific software.Costs associated with maintaining computer software, thedevelopment and maintenance of the Commission’s website,and staff training costs are recognised as an expense whenincurred.TrademarksTrademarks are capitalised on the basis of the costs incurredto register the trademark with the Intellectual PropertyOffice of New Zealand.AmortisationThe carrying value of an intangible asset with a finite lifeis amortised on a straight-line basis over its useful life.Amortisation begins when the asset is available for useand ceases at the date that the asset is derecognised. Theamortisation charge for each financial year is recognised inthe surplus or deficit.The useful lives and associated amortisation rates of majorclasses of intangible assets have been estimated as follows:Computer Software 3–5 years 20–50%Trademarks 10 years 10%Impairment of property, plant andequipment and intangible assetsProperty, plant and equipment, and intangible assetsthat have a finite useful life are reviewed for impairmentwhenever events or changes in circumstances indicatethat the carrying amount may not be recoverable. Animpairment loss is recognised for the amount by which theasset’s carrying amount exceeds its recoverable amount. Therecoverable amount is the higher of an asset’s fair value lesscosts to sell and value in use.

46 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTValue in use is depreciated replacement cost for an assetwhere the future economic benefits or service potentialof the asset are not primarily dependent on the asset’sability to generate net cash inflows and where the entitywould, if deprived of the asset, replace its remaining futureeconomic benefits or service potential.If an asset’s carrying amount exceeds its recoverableamount, the asset is impaired and the carrying amountis written down to the recoverable amount. The totalimpairment loss is recognised in the surplus or deficit. Areversal of the impairment loss is also recognised in thesurplus or deficit.Intangible assets that have an indefinite useful life arenot subject to amortisation and are tested annually forimpairment. An intangible asset that is not yet availablefor use at the balance sheet date is tested for impairmentannually.Creditors and other payablesCreditors and other payables are initially measured at fairvalue and subsequently measured at amortised cost usingthe effective interest method.BorrowingsBorrowings are initially recognised at their fair value.After initial recognition, all borrowings are measured atamortised cost using the effective interest method.Borrowings are classified as current liabilities if theborrowings are expected to be settled within 12 months ofbalance date. All other borrowings are classified as a noncurrentliability.Employee entitlementsShort-term employee entitlementsEmployee benefits that are due to be settled within 12months after the end of the period in which the employeerenders the related service are measured at nominal valuesbased on accrued entitlements at current rates of pay. Theseinclude salaries and wages accrued up to balance date andannual leave earned but not yet taken at balance date.Long-term employee entitlementsEmployee benefits that are due to be settled beyond 12months after the end of the period in which the employeerenders the related service, such as long service leave andretirement leave, have been calculated on an actuarialbasis. The calculations are based on:1 likely future entitlements accruing to staff, based onyears of service, years to entitlement, the likelihoodthat staff will reach the point of entitlement andcontractual entitlements information2 the present value of the estimated future cash flows.Presentation of employee entitlementsAccrued salaries and wages, annual leave and vested longservice leave are classified as a current liability. Non-vestedlong service leave and retirement leave expected to besettled within 12 months of balance date are classifiedas a current liability. All other employee entitlements areclassified as a non-current liability.Superannuation schemesDefined contribution schemesObligations for contributions to KiwiSaver, the GovernmentSuperannuation Fund and the Pension National Scheme ofthe National Provident Fund are accounted for as definedcontribution schemes and are recognised as an expense inthe surplus or deficit as incurred.Defined benefit schemesThe Commission currently does not make contributions todefined benefit schemes.ProvisionsA provision is recognised for future expenditure of anuncertain amount or timing when there is a presentobligation (either legal or constructive) as a result of a pastevent, it is probable that an outflow of future economicbenefits will be required to settle the obligation anda reliable estimate can be made of the amount of theobligation.Provisions are measured at the present value of theexpenditure expected to be required to settle the obligationusing a discount rate that reflects current marketassessments of the time value of money and the risksspecific to the obligation. The increase in the provision dueto the passage of time is recognised as an interest expenseand is included in finance costs.

HUMAN RIGHTS COMMISSION | STATEMENT OF INTENT47CommitmentsExpenses yet to be incurred on non-cancellable contractsthat have been entered into on or before balance dateare disclosed as commitments to the extent that there areequally unperformed obligations.Cancellable commitments that have penalty or exit costsexplicit in the agreement on exercising that option to cancelare disclosed at the value of that penalty or exit cost.Accumulated FundsAccumulated funds are the Government’s investment in theCommission and are measured as the difference betweentotal assets and total liabilities.Goods and services tax (GST)All items in the financial statements are stated exclusive ofGST, except for receivables and payables, which are statedon a GST inclusive basis. Where GST is not recoverable asinput tax, then it is recognised as part of the related asset orexpense.The net amount of GST recoverable from, or payable to,the Inland Revenue Department (IRD) is included as partof receivables or payables in the statement of financialposition.The net GST paid to, or received from the IRD, including theGST relating to investing and financing activities, is classifiedas an operating cash flow in the statement of cash flows.Commitments and contingencies are disclosed exclusiveof GST.Income taxThe Commission is a public authority and consequently isexempt from the payment of income tax. Accordingly, nocharge for income tax has been provided for.Project costsDirect costs are those costs that are directly attributable toan output and these costs are charged to the relevant projectactivity and reported in the statement of comprehensiveincome as project expenditure.Indirect costs are those costs that cannot be identifiedaccurately to a specific output and are not allocated to theCommission’s project activities.Critical accounting estimates andassumptionsIn preparing these financial statements the Commissionhas made estimates and assumptions concerning thefuture. These estimates and assumptions may differ fromthe subsequent actual results. Estimates and assumptionsare continually evaluated and are based on historicalexperience and other factors, including expectations offuture events that are believed to be reasonable under thecircumstances. The estimates and assumptions that havea significant risk of causing material adjustment to thecarrying amount of assets and liabilities within the nextfinancial year are discussed below:Useful lives of property, plant andequipment and intangible assetsManagement has made an estimate as to the useful livesand residual amounts in respect of property, plant andequipment and intangibles. Assessing the appropriatenessof useful life and residual value estimates of property,plant and equipment requires a number of factors to beconsidered such as the physical condition of the asset,expected period of use of the asset by the Commission,and expected disposal proceeds from the future sale of theasset. An incorrect estimate of the useful life or residualvalue will affect the depreciation expense recognised in thesurplus or deficit and carrying amount of the asset in thestatement of financial position.Critical judgments in applying theCommission’s accounting policiesManagement has exercised the following critical judgementin applying accounting policies:Lease classificationDetermining whether a lease agreement is a finance leaseor an operating lease requires judgement as to whether theagreement transfers substantially all the risks and rewardsof ownership to the Commission.Judgement is required on various aspects that include, butare not limited to, the fair value of the leased asset, theeconomic life of the leased asset, whether or not renewaloptions are included in the lease term, and determining anappropriate discount rate to calculate the present value ofthe minimum lease payments. Classification as a finance

48 HUMAN RIGHTS COMMISSION | STATEMENT OF INTENTlease means the asset is recognised in the statement offinancial position as property, plant and equipment and thepresent value of the minimum lease payments is recognisedas borrowings. For an operating lease no such asset orliability is recognised.The Commission has exercised its judgement on theappropriate classification of an equipment lease and hasdetermined the lease arrangement is a finance lease.ComparativesWhere necessary, comparative information has beenreclassified to achieve consistency in disclosure with thecurrent year.Changes in accounting policiesThere have been no changes in accounting policies sincethe date of the last audited financial statements. Allaccounting policies have been applied on a basis consistentwith those used in the previous year.