PDF (1.79 MB) - Whitireia Community Polytechnic

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PDF (1.79 MB) - Whitireia Community Polytechnic

WhakataukiKo te manu e kaiana i te miro,nōna te ngahere.Engari, ko te manue kai ana i temātauranga, nōnate ao.The bird thatconsumes the miroberry, owns theforest. However, thebird that consumesknowledge, ownsthe world.VisionTo lead and illuminateour communitiesthrough tertiaryeducation.ValuesCouncil and staff are committed to thefollowing values:ManaakiEncouraging cooperation in learning andresource sharing to promote individualconfidence and group harmony througha positive and supportive learningenvironment.IdentityCreating a learning environment whereall people feel they belong because theiruniqueness is valued and promoted.EquityAchieving more equal outcomes byproviding significant learning andeducation success for those who havepreviously lacked such opportunities.ResponsivenessBeing flexible, creative and open tochange, to better meet individual,industry and community learning needs.SuccessBeing an effective organisation witha clear sense of purpose, striving forexcellence and creating an environmentwhere all have the right to succeed.IntegrityMaintaining the highest ethical standardsand permitting public scrutiny to ensurethe maintenance of those standards.AccountabilityMonitoring and reporting on themaintenance of educational qualitystandards and on the responsible useof public resources.


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Contents02 Council Chair Report04 Chief Executive Report08 Council and Senior Management Directory09 2010 Highlights10 2010 Achievements17 Objectives and Key Performance Indicators 201032 Performance Measures Definitions35 2010 Financial Statements36 Statement of Financial Performance37 Statement of Comprehensive Income37 Statement of Changes in Equity38 Statement of Financial Position39 Statement of Cash Flows41 Notes to the Financial Statements72 Report of the Auditor-General75 Appendix76 Programme Advisory Committees01


In summary 2010 was an excellentyear for Whitireia as this AnnualReport attests. We continued toprovide quality applied vocationaleducation for some 9,000+ studentsfrom our various communities.9,000+STUDENTS4,591EQUIVALENT FULL-TIME STUDENTSCOUNCIL CHAIR // HON ROGER SOWRY ONZM


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Kia ora koutouI’m delighted to introduce the 2010Annual Report of Whitireia CommunityPolytechnic, Te Kura Matatini o Whitireia,in my first year as Chair of Council.In summary 2010 was an excellentyear for Whitireia as this Annual Reportattests. We continued to providequality applied vocational educationfor some 9,000 plus students withadmirable course success rates of 77%.This was made up of close to 4,600EFTS which represents significantgrowth over 2009 despite a cappeddomestic funding environment.Growth was mainly from internationalstudents.That our community needs moretertiary education than we are fundedby Government to provide, is aninescapable conclusion of the currentcapped domestic environment and wehave worked closely with the TertiaryEducation Commission (TEC) to tryand address this issue.Pleasingly we produced a financialsurplus of $3.77m and significantimprovements to our longer termfinancial viability.Good progress has been made onvarious building and refurbishingprojects which will come to fruitionin 2011. These include significantactivities at Kāpiti, Auckland,Wellington and Porirua campus.The purchase of the New ZealandRadio Training School, a PrivateTraining Establishment (PTE) based inCuba Street, Wellington is an excitinginitiative and will fit very well withour Journalism programmes in a newMedia Training Centre to be openedin 2011.There were many achievements in2010 as noted in this document. Thegraduation of our students is always ahighlight and Te Rauparaha Arena inPorirua, is a fantastic venue for theselarge celebrations of student success.The publication of educationalperformance indicators for the tertiarysector by the TEC saw excellent resultsfor Whitireia. The External Evaluationand Review (EER) process alsoproduced an outstanding result and isa credit to all staff.While 2010 has been an excellentyear, we face many challenges overthe next few years delivering ourdistinctive contribution within thetertiary sector. We have excellent staff,very supportive community and thecompletion and success rates of ourstudents demonstrate we representexcellent value for money in the totaltertiary network. We are well placed tocontinue to deliver quality vocationalcourses and educational outcomesthat will make a difference to students’employment opportunities andtheir lives.The changing political climate this yearresulted in a new Council in May forthe tertiary sector with four membersappointed by the Minister of TertiaryEducation including the Chair, DeputyChair and four community appointees.I wish to thank the previous Councilwhose term ended in April for the verypositive contributions to Whitireia andits success.The new Council has worked verypositively and constructively with aworkshop on strategic directions andinitiating greater collaboration withWellington Institute of Technology(WelTec).Council continues to debate the issuesthat affect our institution with passion,vigour and a sound commitmentto community needs. Thank you toall Councillors for contributing yourknowledge and time to Whitireia.On behalf of Council I would like tothank Don Campbell for his leadershipin 2010 in providing many positiveachievements. I would also like tothank the management team and thestaff for their continued support anddedication.Congratulations to all students whosuccessfully completed their coursesin 2010.Noho ora maiHon Roger Sowry ONZMCouncil Chair03


I am delighted to report on theperformance of Whitireia for 2010.It was a great year with many fineachievements, most notably ourstudent success rates which at 77%are amongst the highest in the sector.$3.77mSURPLUS$54.57mINCOMEChief Executive // Don Campbell


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Tenā koutou katoaIntroductionI am delighted to report on theperformance of Whitireia CommunityPolytechnic for 2010. It was a greatyear with many fine achievements aswe continued to “lead and illuminateour communities through tertiaryeducation” in Porirua, Kāpiti, Wellingtonand Auckland. Our name Whitireiameans “ray of light” and Te KuraMatatini o Whitireia means the schoolof many faces of Whitireia which veryaptly describes our ethnically diversestudent population.The Education Performance Indicators(EPIs) first published by the TertiaryEducation Commission (TEC) in 2010confirmed excellent success rates forour students.Course success at 73% for 2009 hasrisen to 77% for 2010 placing us in thetop five ITPs.Collaboration continues to be afeature with renewed projects withWellington Institute of Technology(WelTec), a new relationship with BestPacific, one of New Zealand’s largestand most successful private trainingproviders, developments with TheOpen Polytechnic of New Zealand,Manukau Institute of Technology,Tupou Tertiary Institute in Tonga,Chung Ang University in Korea andmany other partner institutions. As welllocally, the Education Forum, a groupof local educators from across variouseducation sectors, continued as animportant leadership initiative in ourcommunity.Quality vocational tertiary educationwas provided to some 9,000+ studentswhose success rates were excellent.Growth to 4,591 equivalent full-timestudents (EFTS) by 342 EFTS or 8% over2009 was achieved mainly throughinternational student growth, thenew Youth Guarantee scheme andPrivate Training Establishment (PTE)acquisitions.This provided income of $54.57m anda financial surplus of $3.77m, a verypleasing result which represents6.91% of gross income.Our strategic plan was redevelopedand refined to meet the changingenvironment.Qualifications andeducational outcomesFor any educational institution studentachievement and performance arealways the highlights of any year and2010 has provided many of theseincluding Education PerformanceIndicators (EPIs) as published by TEC.Large graduations at Te RauparahaArena in Porirua, in March, saw staffand students complete a processionfrom the campus to central PoriruaCity. These were great celebrationsof student success. Guest speakers tothe 2,600 students gaining full or partqualifications included Murray McCaw,Chairman of Grow Wellington, NickLeggett, Mayor, Porirua City and MichelTuffery, MNZM, Artist.The new approach to managing qualityin ITPs known as External Evaluationand Review (EER) resulted in an externalpanel visit in May. The outcome wasthat “ITP Quality is highly confidentin the educational performance ofWhitireia Community Polytechnic”and “ITP Quality is confident in thecapability in self-assessment ofWhitireia Community Polytechnic”.This was a great result especially givenwe were one of the first institutions togo through this new process.Performance in 2010In 2010, over 9,000 studentsexperienced tertiary educationthrough Whitireia. This constituted4,591 EFTS which was growth of 8%over 2009. This was, mainly as a resultof strong international growth, to1,890 students or 1,316 EFTS, as manypartner relationships come to fruitionas well as the new Youth GuaranteeScheme designed to increase numbersof school leavers in tertiary education.Our success in this programme wasrecognised with the provision offurther places as the year progressed.Domestic student numbers alsoincreased with the addition of the NewZealand Radio Training School, a verysuccessful PTE purchased by Whitireiain April, which will complement ourexisting programmes in Journalism,Publishing and Creative Writing.Tight control of expenditure resultedin efficiencies and growth produced afinancial surplus of $3.77m on incomeof $54.57m. The surplus was a significantincrease over budget due largely togood ownership and management ofcosts by all staff and income growthas noted above. We continued toexperience considerable pressure toincrease domestic enrolments but wereable to manage this so our domesticcap was not breached.05


Whitireia is recognised as a leadingprovider of tertiary education forculturally diverse communities,the school of many faces and thisis reflected in growth of domesticstudents who are of Māori, Pacific andinternational origin. The proportion ofstudents at Level 4 and above, on theframework, continued to increase, asdid the number of students under theage of 25. These three indicators wereall priorities for the tertiary sector.A survey of employers indicated ahigh level of satisfaction with Whitireiagraduates on a variety of measures. Avery important role for us is to enhancethe pool of skilled people for industryand to help lift the productivity ofbusiness. Student satisfaction withprogrammes was also high.Our success is of course a reflection ofstaff performance. In acknowledgingthis I pay tribute to all staff for theirsuperb efforts in 2010. Our staff do“lead and illuminate their communities”.Their leadership in their respectivefields is widely acknowledged. Theyare incredibly important in our success.They rise to the many challenges inmodern education delivering as well assupporting our students and makingWhitireia a true learning community.Council also considered its Kāpitistrategy during 2010 with significantdecisions taken to relocate from theLindale campus site and move to a newcampus site in central Paraparaumu,which is to be opened later in 2011.Tertiary reformsThe capped environment for Whitireia,has effectively been in place since 2006when Adult and Community Education(ACE) funding was severely reduced.This presents considerable challengesaround reallocation of resources tomeet changing workforce priorities.The Youth Guarantee Scheme, a newinitiative aimed at school leavers wasvery successfully introduced this yearwith TEC providing extra places basedon our success for the second half of2010 and more in 2011.It is clear from the results for Whitireiafor 2010 that we have played our partin the vision of a better performing,more collaborative and better alignedtertiary sector.We have increased the proportion ofstudents under the age of 25. We haveincreased the proportion of studentsat Level 4 and above and we haveincreased the number of Māori andPacific students. We have improvedcourse success rates and we have liftedprofitability and improved efficiencyof delivery.We have also continued to be wellconnected to our community which isdiverse and multi-ethnic but for whomcurrent funding models are not wellsuited. More work is needed on this toensure current structural disadvantagesto success, are addressed.CollaborationOur new Council which has fourmembers in common with WelTechas brought new momentum to ourcollaboration with them. The StudentsFirst project initiated in 2010 willlook at ways in which our collectivestudents might benefit from greatercollaboration.A new collaboration with Best PacificInstitute, an Auckland PTE withoutstanding success with Pacificstudents presents some excitingpartnership possibilities. We are alsoworking more closely with The OpenPolytechnic of New Zealand, ManukauInstitute of Technology and with TupouTertiary Institute in Tonga where thereare now over 300 students studyingtowards Whitireia qualifications.Our partnership with ChungAng University in Korea has beensignificantly strengthened as have anumber of international partnershipsparticularly in China.Education Forum, a collaboration witheducators from across the spectrumin Porirua and Kāpiti, saw events onRestorative Justice practices withvarious guest speakers includingYouth Court Judges Jan Kelly andJohn Walker and on Pacific success ineducation which featured Phil O’Reilly ofBusiness New Zealand as guest speaker.Looking aheadA major challenge will be to fund ourcapital development needs over thenext few years to ensure progresstowards a series of modern wellequipped and flexible campuses ismaintained. This requires strong financialperformance and will most likely requireborrowing for the first time.A second challenge is to continue togrow international student numbersand profitability whilst ensuring ourdomestic students needs and successrates are maintained. This may bedifficult in a very competitive ITP sector.A third challenge is to deliver plannedstudent numbers and the budgetedsurplus. Further developments willinclude building better educationallinks and relationships, new06


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010collaborative arrangements, shapingand sharpening our strategic focus andall the while continuing to engage withour communities.The fourth and most importantchallenge will be to ensure continuedhigh success rates along with excellenteducational outcomes for students andemployers and our communities.2011 is our 25th year of operation,a significant milestone which willbe marked by high profile activitiesincluding the launch of the new branddeveloped in 2010 and various otherevents. A series of high profile campusdevelopments will see buildingopenings including the Media TrainingCentre in Cuba Street, Wellington,the Performing Arts Centre in VivianStreet, Wellington, a new Kāpiti campusin Paraparaumu and a refurbishedAuckland campus in Queen Street, theMatariki and scholarships celebrationsfeaturing Foundation members, aseries of Education Forums and a25th birthday event in Porirua withperformances to showcase our success.I am delighted at the progress we havemade as an institution in adaptingto the new tertiary environment,adjusting our programme portfolio,mix and level, significantly improvingour profitability, our responsiveness tocommunity and industry and ability tomeet and exceed challenging targets.The last four years have seen significantchanges in the external environmentand we have changed and adapted ourinternal organisation extremely well.ConclusionMy special thanks to our two DeputyChief Executives Arthur Graves(Operations) and Susan Cauchi(Academic) who, during 2010, haveprovided clear leadership of theorganisation. My thanks also toLawrence Arps who, since July, hasbeen Acting Deputy Chief Executive(Operations) during Arthur Gravessecondment to the Ministry ofEducation to develop the YouthTertiary Policy.I also thank all staff, management alliedand academic, who have responded wellto the changing external environmentand helped prepare us for the currentand future changes. We are sound,well regarded and travelling in verypositive directions but we do have a lotof work to do both in helping create asimpler and better tertiary sector and incontinuing to transform our organisationfor the new environment.Finally I wish to thank Council fortheir strong and wise leadershipand excellent understanding of ourcommunity, the tertiary environmentand the place Whitireia has in thetertiary sector. The change of Councilmembership in May has continuedthe quality of decision making and thepace of development and has beeninvigorating from a managementperspective. My special thanks toDennis Sharman as Chair and SuzanneSnively as Deputy Chair until May 2010and to Hon Roger Sowry ONZM, asChair and Dr Alan Barker as DeputyChair from May onwards for theirsupport, guidance and leadership.Noho ora maiDon CampbellChief ExecutiveOur successis a reflectionof staffperformance.I pay tributeto all staff fortheir superbefforts in 2010.They rise tothe challengesof moderneducationdelivery andsupport ourstudentswell, makingWhitireia atrue learningcommunity.“”07


DIRECTORYCouncil to 30 April 2010Dennis SharmanCouncil ChaIr / Co-optedSuzanne SnivelyDeputy Chair / MinisterialDon CampbellChief ExecutiveAka ArthurNgāti ToaMoana HilliardAllied staffGregory FortuinCo-optedLouise FalepauAcademic staffBarbara MarshallMinisterialCaroline MarekoNew Zealand Council of Trade UnionsDr Allan NicholsMinisterialLoretta RyderStudent representativeRon WilkinsonMinisterialCouncil from 1 May 2010Hon Roger Sowry ONZMCouncil ChairDr Alan BarkerDeputy Chair / MinisterialDennis SharmanMinisterialSuzanne SnivelyMinisterialAka ArthurCommunity representativeGregory FortuinCommunity representativeAProf Kabini SangaCommunity representativeRon WilkinsonCommunity representativeSenior ManagementDon CampbellMBS (Hons), BA (Econ), Dip Tchg,FNZIMChief ExecutiveSusan CauchiMA (Hons), DipNZLSDeputy Chief Executive (Academic)Arthur GravesPGDipArts, BADeputy Chief Executive (Operations)Lawrence ArpsMEdAdmin, BEdDeputy Chief Executive (Operations)(Acting from July)Damien BanksBMS (Mktg), NZDipBusBusiness Development ManagerTrish BrimblecombeMComms, BA, DipBSProject ManagerHelen GardinerBA, Dip Tchg, CTC, ANZIMDean, Faculty of Service IndustriesKaye JujnovichMEd (Hons), Adv Dip Tchg, H DipTchg, Dip TchgDean, Faculty of ArtsWillis KateneMMMgt, BA (Hons), Dip ARTDirector, Te Kupenga andDean, Te Wānanga MāoriGerry McCulloughBA (Maths), FAETCDean, Faculty of BusinessPaul MaguinessMBS, BCAGeneral Manager InternationalStephen PortenersBScManager, Business Information CentreMark RaisinBBSChief Financial OfficerTim RennerMA (Hons), BA (Eng and Hist), MBA,ANZIMDirector, Communications andMarketing (Domestic)Dr Margaret Southwick QSMPhD, NZRNDean, Faculty of HealthStephen WickensBA (Hons), Dip Ed, Dip TchgDean, Faculty of TradesGlenys WilliamsMA (TESOL), BEd, Dip Tchg, CALTManager, Academic Quality08


WHITIREIA NEW ZEALAND ANNUAL REPORT 20102010 Highlights• EFTS targets for 2010 wereachieved and exceeded – bothdomestic and internationaldemand on Whitireiaqualifications remain strong, withan overall total of 4,591 EFTS• Growth in internationalstudent numbers rose in 2010to 1,316 EFTS• Student success rates exceedITP benchmarks• Qualification awards increasedwith 59% of students gainingqualifications at level 4 and above• A research report on theevaluation of nurse entry intopractice programmes (NETP)in New Zealand between 2006-2009 was completed by CarmelHaggerty, Dr Debra Wilson, KathyHolloway from Whitireia and DrRose MeEldowney from VictoriaUniversity. This research and itsfindings were based on a threeyear external research contractwith the Clinical Training Agencyand the Ministry of Health,New Zealand• Whitireia continued to increase itsregional profile in Wellington Citywith the purchase of the NewZealand Radio Training School• The Government Youth GuaranteeScheme was successfullyimplemented at Whitireia with91 places filled by 16-17 year oldschool leavers• New Information and EnrolmentCentre open and operatingsuccessfully, including the newcentralised enrolment system• Whitireia won the EducationCategory of the “Bright IdeasChallenge” for new businessideas – run by Grow Wellington• Hinemoana Baker, WhitireiaTutor was selected as the writerin residence, Iowa University,International Writing Programme,Iowa, USA• Finalist in the supporting Goldcategory in the WellingtonGold Awards• Four books were published byWhitireia staff over a range oftopics in 2010• Whitireia joined New ZealandUniversities in the Kiwi AdvancedResearch and Education Network(KAREN) community• A new brand – Whitireia NewZealand was launched• Kāpiti strategy developed withthe decision made to relocate thecurrent campus to a new highprofile site in Paraparaumu. Work isdue to start on the redevelopmentin 2011• Mandy Hagar, Writing Tutor, won theNew Zealand Post Children’s BookAward for Young Adult Fiction 2010• Language, literacy and numeracyproject established and wellimplemented• New Pacific partnership withBest Pacific Institute, one of thelargest and most successfulPrivate Training Establishment’sin New Zealand• Whitireia were actively involvedin Education Forum eventsheld in conjunction with othereducation institutes in thePorirua area• Students and graduates receiveda number of international andnational awards and recognitionin 2010• Completion of a house builton-site at the Industry TrainingCentre – a joint project withHabitat for Humanity• Implementation of a newresearch management structure• Collaborative projects betweenWhitireia and WelTec09


2010 ACHIEVEMENTSIn 2010 Whitireia continuedto excel at providing quality,industry related training to itscommunity. Students whensurveyed were very satisfiedwith the programmes theyenrolled in and the supportthey received to meet theirstudy needs. This translatedinto 91% of studentscompleting their courses and76% successfully passing theircourses in 2010.Each year Whitireia conducts asurvey of graduates and theiremployers. In 2010, 87% of oursurveyed graduates indicated theyare either in employment or areparticipating in further education.The majority of our graduatescommented that they wouldrecommend the programme theycompleted to future students.Employers contacted in theemployer survey indicated thatthey are very satisfied with the jobskills Whitireia graduates broughtto their businesses and thequalifications graduates obtain arerelevant to their industry needs.10


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Whitireia profileWhitireia provided qualityeducation to a total of 4,591equivalent full-time students (EFTS)and over 9,000 individual studentsin 2010. Student levels increasedby 342 EFTS from 2009 to 2010,due in part to continuing growthin international student numbersand additional places for the YouthGuarantee Scheme. In addition,Whitireia owns two subsidiaries;the Whitireia Performing ArtsCentre and the New Zealand RadioTraining School, which togethercontributed 131 EFTS to the totalof 4,591 EFTS for the polytechnic.Equivalent full-time students (EFTS)Whitireia CommunityPolytechnic 97%Whitireia PerformingArts Centre 1%New Zealand RadioTraining School 2%Whitireia is diversifying incomestreams in response to theGovernment funding cap. As aresult, the proportion of totalincome derived from Governmentgrants has decreased from 52% in2007 to 48% in 2010, while incomederived from other sources hasincreased over this time.Source of fundingGovernment grants 48%Other income 8%Domestictuition fees 18%Internationaltuition fees 26%11


WHITIREIA NEW ZEALAND // StudentS 2010“Making the decision to study at Whitireia wasn’t an easy choice, I hadnever considered myself an academic. However, with the full supportof family and friends, I entered into the Bachelor of Applied BusinessStudies Programme. Three years later I had completed my studies anddiscovered a drive to succeed, a higher confidence level and the abilityto realise my own potential.”Scott Giles // Bachelor of Applied Business Studies“”Ruimeng Chen // National CERTIFICATE IN Automotive ENGINEERINGThe Whitireia Advanced AutomotiveEngineering course is the career pathway to myfuture and the staff are really nice.“There’s a saying, “if you find a job you love, you won’t work a day inyour life”. It’s the way I have felt since getting a job at the Hutt ValleyDistrict Health Board as a registered nurse. Training in the Bachelorof Nursing Pacific programme at Whitireia, has taught me to thinkpositive about the challenges and unexpected tasks that come my way.Nursing has taught me to be a better person, not only to myself but tomy own family, my clients that I care for and to the family membersof my clients. I haven’t worked a day in my life since…”Louise Iosefo // Bachelor of Nursing Pacific14


Government PriorityIncrease learner achievement in recognisedvocational and applied qualifications to meetthe needs of students and stakeholdersObjective 1All qualificationsmeet externalquality standardsfor nationalrecognition,approval andaccreditationTarget: 100%Achieved: 100%Performance achievement: this objective was achieved. All qualificationstaught in 2010 had recognition, approval and accreditation as required by theAcademic Board, ITPQ and NZQA.In 2010, a major external evaluation and review of Whitireia was conducted onbehalf of NZQA. This review gave Whitireia the highest possible rating i.e. highlyconfident in the quality of its educational performance.The following new qualifications were approved by the Academic Board, ITPQand NZQA in 2010 and are running in 2011:• Diploma in Performing Arts (Dance)• Diploma in Performing Arts (Singing)• Certificate in Motor Industry (Automotive Electrical and Mechanical Engineering)• Diploma in Enrolled Nursing• Diploma in Radio Journalism• Certificate in Paramedic Practice• Certificate in Graphic Design (replaced Certificate in Desktop Publishing)18


Objective 3Achieve overallsuccess (pass)targets across thepolytechnicTarget: 72%Achieved: 76%Performance achievement: this objective was achieved. In 2010, Whitireiaachieved and exceeded the target for 72% of students to succeed in passing theircourses. The Council, Academic Board and faculties annually monitor the academicperformance of all programmes and implement steps for improvement. If successrates are below target, actions plans are prepared and implemented to improvestudent success. In addition, a new self evaluation and quality improvement processwas introduced throughout the organisation in 2009 – 2010. The focus of thesequality processes was to improve educational outcomes for students. These qualityimprovement processes continue to contribute to quality outcomes in 2010.The polytechnic’s total programme portfolio changes every year, as some newprogrammes are introduced and others are no longer offered. These changes in thetotal programme portfolio contributed to some variation in student performancestatistics from one year to another as illustrated in the following graph. 2006 2007 2008 2009 2010Student success rate 71% 72% 73% 73% 76%20


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Objective 4Achieve targetsfor progression ofsurveyed graduatesinto employmentor further studyTarget: 87%Achieved: 87%Performance achievement: this objective was achieved. During 2010, 87%of surveyed graduates from 2009 were in paid employment or undertaking furtherstudy. Whitireia conducts an annual survey of graduates to assess whether theexpectations of graduates have been fulfilled (refer to Performance MeasuresDefinitions for more information). Feedback from graduates is analysed andincorporated into plans for improvement to ensure programmes continue to meetand exceed student and employer requirements. In 2010 as in previous years, a highproportion of graduates gained employment or progressed to further study afterthey left Whitireia. 2006 2007 2008 2009 2010Graduates in paid employmentand/or further education81% 85% 89% 86% 87%21


Objective 5Achieve targets forsurveyed learnersatisfaction withtheir programmesTarget: 87%Achieved: 88%Performance achievement: this objective was achieved. In 2010, 88% of thestudents surveyed were satisfied or very satisfied with the overall quality of theirlearning programmes. The survey is conducted throughout Whitireia between Mayand June (refer to Performance Measures Definitions for more information). Thisprovided students an avenue to express their views of the programme they wereenrolled in and services provided by Whitireia. The survey results are analysed andthen plans are made to improve performance in any areas identified as a concern.The survey methodology changed in 2009 to update survey questions and to providea wider range of responses for students. The aim was to better understand studentsatisfaction at Whitireia. This change in methodology accounts for the apparent dropin overall student satisfaction rates between 2006 – 2008 and 2009 – 2010. Student satisfaction survey 2006 2007 2008 2009 2010Well organised 84% 85% 82% 74% 78%Useful content 98% 98% 97% 94% 94%Standard of teaching 92% 92% 90% 83% 84%Assessments returned withinagreed timeframe88% 89% 84% 73% 77%Helpful feedback on work 94% 95% 93% 87% 87%Overall learning experience 91% 94% 91% 88% 88%22


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Objective 6Achieve targets forsurveyed employersatisfaction withgraduates in theiremploymentTarget: 87%Achieved: 93%Performance achievement: this objective was achieved. In 2010, Whitireiaachieved and exceeded the target for 87% of surveyed employers to be satisfiedwith the performance of the graduates in their employment. During 2010,employers were surveyed to assess their satisfaction with graduates from Whitireiaand the relevance of Whitireia qualifications for their business (refer to PerformanceMeasures Definitions for more information). These employers were very satisfiedwith the performance of the graduates in their employment. Employer satisfactionhas remained high over the past five years as demonstrated in the table below. Employer survey 2006 2007 2008 2009 2010Ability to do the job 100% 92% 94% 96% 93%Relevance of qualification 93% 96% 94% 100% 100%Level of job skills 100% 96% 94% 100% 97%Level of job knowledge 100% 100% 94% 96% 93%Attitude to the job 100% 96% 100% 100% 96%Work ethics 100% 92% 100% 100% 96%Work with minimal supervision 100% 92% 100% 91% 85%Work well as a team member 100% 96% 100% 96% 88%23


Objective 7Whitireiadecision-makingprocesses reflectour commitmentto Te Tiriti oWaitangiTarget: Tangata Whenua represented on all major decision-making committees.Achieved: Tangata Whenua represented on all major decision-making committees.Performance achievement: this objective was achieved. In 2010 the followingmajor-decision making committees had the following number of Tangata Whenuarepresentatives:Council 4 members (1 January to 30 April 2010)Council 2 members (1 May to 31 December 2010)Senior Management TeamAcademic BoardAcademic Standards Committee2 members2 members2 membersThe change in Tangata Whenua members on Council reflects the changesimplemented by Government on Council composition.24


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Government PriorityIncrease the achievement of advanced trade,technical and professional qualifications tomeet regional and national industry needsObjective 8Increase EFTS forstudents enrolledin advancedtrade, technicaland professionalqualificationsTarget: Increase from 2009 to 2010Achieved: Increase from 69% to 71%Performance achievement: this objective was achieved. In 2010, Whitireiaachieved an increase from 69% to 71% in the proportion of students studying foradvanced trades, technical and professional qualifications. This result reflects anincrease in higher level study at Whitireia. For example, a new Bachelor of NursingMāori degree and additional diplomas were taught in 2010, which increasedthe number of students studying at this level (refer to Performance MeasuresDefinitions for more information). 2006 2007 2009 2008 2010EFTS in advanced trade,technical and professionalqualifications63% 59% 69% 67% 71%25


Objective 9Increase coursecompletion ratesfor studentsenrolled inadvanced trade,technical andprofessionalqualificationsTarget: Increase from 2009 to 2010Achievement: Increase from 85% to 92%Performance achievement: this objective was achieved. The coursecompletion (retention) rate for this group of students increased from 2009 to 2010.In 2010, 92% of students completed courses leading to advanced trade, technicaland professional qualifications. This result reflects the student support providedby teachers and all staff, as well as the polytechnic’s quality monitoring and qualityimprovement processes (refer to Performance Measures Definitions for moreinformation).The polytechnic’s total programme portfolio changes every year, as some newprogrammes are introduced and others are no longer offered. These changes intotal programme portfolio contributed to some variation in student performancestatistics from one year to another as illustrated in the following graph. 2006 2007 2008 2009 2010Student course completionrate in advanced trade,technical and professionalqualifications83% 85% 87% 85% 92%26


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Government PriorityExtend the reach into higher levels of learningObjective 10Increase EFTSfor studentsin certificates,diplomas anddegrees at level 4and aboveTarget: EFTS increased over 2009 levelAchieved: Increase from 69% to 71%Performance achievement: this objective was achieved. The target forincreased enrolments at level 4 and above was achieved, with an increase from69% to 71% between 2009 and 2010. This is consistent with the polytechnic’s aimof educating more students at higher education levels in order to improve the skillbase and employment prospects of our graduates. In 2010, five new programmeswere developed at level 4 and above and this should lead to continued transitionsfrom level 1 to 3 into level 4 and above, as the new programmes mature. 2006 2007 2008 2009 2010EFTS enrolled in level 4qualifications and above63% 59% 67% 69% 71%27


Objective 11Increase coursecompletion ratesfor studentsin certificates,diplomas anddegrees at level 4and aboveTarget: Completions increase over 2009 levelAchieved: Increase from 85% to 92%Performance achievement: this objective was achieved. The retention (coursecompletion) rate for this group of students was achieved and exceeded. In 2010,92% of students completed courses leading to higher level certificates, diplomasand degrees at level 4 and above on the National Qualification Framework. Thisresult reflects an overall increase in improvement in course completion rates for thepolytechnic as a whole. It also reflects the student support provided by teachers andall staff, as well as the polytechnic’s quality monitoring and improvement processes.The polytechnic’s total programme portfolio changes every year, as some newprogrammes are introduced and others are no longer offered. These changes intotal programme portfolio contributed to some variation in student performancestatistics from one year to another as illustrated in the following graph. 2006 2007 2008 2009 2010Student completion rate atlevel 4 qualifications and above83% 85% 87% 85% 92%28


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Objective 12Increasequalification awardrates for studentsin certificates,diplomas anddegrees at level 4and aboveTarget: Qualification awards increase over 2009 levelAchieved: Increase from 53% to 59%Qualification awards at level 4 and above increased from 2009 to 2010, as measuredat the same time in both years. At the time of this Annual Report, qualificationcompletions were not fully finalised for the previous year. Therefore, the number ofcompleted qualifications for 2010 is still likely to rise.As the following graph shows, qualification award rates at level 4 and above peakedin 2008 and decreased in 2009. This was because the polytechnic offered some level4 qualifications in 2008 that were no longer offered in 2009. In the long-term, thereis a trend for more students to study for degree qualifications and qualificationaward rates for degrees and postgraduate qualifications (levels 7-8) have continuedto increase over recent years.We note that the Whitireia Annual Report 2009 reported on qualification completionsfor finalised years only. This Annual Report 2010 reports on qualification completionsat the same time of the year, including 2010 which has not yet been fully finalised. Thereason for this change is to provide more up-to-date information about qualificationcompletion rates, including the latest information for 2010. 2006 2007 2008 2009 2010Qualification award rates atlevel 4 and above51% 58% 69% 53% 59%29


Government PriorityBuild a role as a regional facilitator, providingsupport to the system at a regional level,through building a shared understandingabout the tertiary education needs of localcommunities and industriesObjective 13Provide updatedRegionalFacilitation Reportsfor the GreaterWellington region,after consultationwith regionalstakeholders andin collaborationwith WelTecPerformance achievement: updated Wellington Regional FacilitationReport was used for 2010.In 2009, a Wellington Regional Facilitation Report was jointly prepared by Whitireiaand Wellington Institute of Technology (WelTec). This report analysed demographicdata, workforce requirements and tertiary education provision for the GreaterWellington region. Whitireia used this Wellington Regional Facilitation Report in itsplanning for 2010.From 2008-2009, the Tertiary Education Commission (TEC) required polytechnic’sand Institutes of Technology to provide Regional Facilitation Reports as part of theInvestment Planning process. In 2010, however, changes were made in InvestmentPlan requirements. As a result, TEC no longer requires Regional Facilitation Reports.30


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Objective 14Participate incollaborativeventures withproviders in theGreater Wellingtonregion e.g. throughthe WellingtonRegionalPolytechnicFederation (WRPF)Performance achievement: regional collaborative projects were completedin 2010.The Wellington Regional Polytechnic Federation (WRPF) was a regional collaborationthat started in 2006 and included Whitireia Community Polytechnic, WellingtonInstitute of Technology and The Open Polytechnic of New Zealand. In 2010, WRPFprojects were completed and the WRPF is no longer operational in its original form.However, Whitireia continued to collaborate with other providers in the Wellingtonregion in 2010 for example:• The Academic Boards of Whitireia Community Polytechnic and WellingtonInstitute of Technology worked together to review the programme portfoliosof both organisations and found their programme delivery in the Wellingtonregion was mainly complementary. Senior staff of each organisation alsoidentified student pathways between both organisations and other forms ofcollaboration in the following areas: Creative Arts, English as a Second Language,Social Work, Information Technology, Hairdressing and Beauty Services andInternational Marketing.• Whitireia Community Polytechnic worked with The Open Polytechnic ofNew Zealand in 2010 to develop a collaborative agreement for internationalmarketing and delivery of programmes of study for international students intheir home countries.• Whitireia Community Polytechnic, Wellington Institute of Technology andThe Open Polytechnic of New Zealand have all purchased a common HumanResources and payroll system and implemented this in 2010.• Whitireia Community Polytechnic, Wellington Institute of Technology and TheOpen Polytechnic of New Zealand worked with a common Records ManagementSystem in 2010.• Whitireia Community Polytechnic and The Open Polytechnic of New Zealandjointly tendered for a cleaning contract and this common cleaning contract wasin effect in 2010.• Whitireia Community Polytechnic and Wellington Institute of Technology jointlytendered for a travel management provider and both organisations used thesame travel firm and processes in 2010.• Whitireia Community Polytechnic and the Wellington Institute of Technologyare both implementing the eMission initiative to reduce environmental impactsof business.31


Performance Measures DefinitionsPerformance measures that the Council considers will enable the preparation of a Statement of ServicePerformance for the purposes of Section 159YD.2 (a) of the Public Finance Act are listed below.Students enrolledExpressed as equivalent full-time students (EFTS) for the polytechnicCompletion rate (students complete the course and either successfully pass or do not pass the course)Completion rate % = number of students who complete the coursenumber of students who enrolled in the coursex 100Data used as reported in the Single Data Return as submitted to the Ministry of Education in January 2011Success rate (students complete the course and successfully pass the course)Success rate % = number of students who meet the course requirementsnumber of students who enrolled in the coursex 100(“Success” is as defined in the programme approved by the Academic Board and as indicated in informationprovided for students)Data used as reported in the Single Data Return as submitted to the Ministry of Education in January 2011Levels of study refer to the National Qualification Framework. For more information visit NZQA website:http://www.nzqa.govt.nz/studying-in-new-zealand/nzqf/nzqf-levels“Advanced trade, technical and professional qualifications” are qualifications on the National QualificationFramework at level 4 and above. Performance measures for students at this level are expressed as apercentage of total polytechnic EFTS (equivalent full-time students).Student satisfaction ratingSatisfaction rating % =number of responses of satisfactory or bettertotal number of responsesx 10032


WHITIREIA NEW ZEALAND ANNUAL REPORT 20102010FINANCIALSTATEMENTSThe accompanying accounting policies and notes form an intergralpart of these financial statements.35


FINANCIAL STATEMENTSSTATEMENT OF FINANCIAL PERFORMANCEfor the year ended 31 December 2010Note Polytechnic GroupActual Budget Actual Actual Actual2010 2010 2009 2010 2009$’000 $’000 $’000 $’000 $’000RevenueGovernment grants 2 26,390 24,041 26,569 26,886 26,829Tuition fees 2 23,977 23,118 19,297 24,939 19,528Interest income 707 401 488 726 507Revenue from other operating activities 2 3,492 5,915 4,140 3,639 4,318Total Revenue 54,566 53,475 50,494 56,190 51,182Operating ExpensesPersonnel costs 3 27,628 26,992 25,242 28,725 25,763Depreciation expenses 9 3,198 3,221 3,743 3,259 3,777Amortisation expenses 10 198 98 89 198 89Course related expenses 2,751 3,169 2,614 2,828 2,524Occupancy costs 4,033 3,594 3,101 4,354 3,399Project expenditure 5,287 6,879 6,686 5,425 6,730Trading activities 357 412 390 358 392Other expenses 4 7,341 7,800 6,761 7,599 6,993Total Operating Expenses 50,793 52,165 48,626 52,746 49,667Surplus 3,773 1,310 1,868 3,444 1,51536The accompanying accounting policies and notes form an integral part of these financial statements.


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010STATEMENT OF COMPREHENSIVE INCOMEfor the year ended 31 December 2010Note Polytechnic GroupActual Budget Actual Actual Actual2010 2010 2009 2010 2009$’000 $’000 $’000 $’000 $’000Surplus / (Deficit) 3,773 1,310 1,868 3,444 1,515Other Comprehensive IncomeLoss on property revaluations 17 (2,620) 0 (1,119) (2,620) (1,119)Total Other Comprehensive Income (2,620) 0 (1,119) (2,620) (1,119)Total Comprehensive Income 1,153 1,310 749 824 396Statement of CHANGES IN EQUITYfor the year ended 31 December 2010Note Polytechnic GroupActual Budget Actual Actual Actual2010 2010 2009 2010 2009$’000 $’000 $’000 $’000 $’000Balance at 1 January 62,651 63,169 61,902 62,549 62,153Comprehensive incomeSurplus / (Deficit) 3,773 1,310 1,868 3,444 1,515Other comprehensive income (2,620) 0 (1,119) (2,620) (1,119)Total comprehensive income 1,153 1,310 749 824 396Capital contributions from the Crown 450 0 0 450 0Balance at 31 December 17 64,254 64,479 62,651 63,823 62,549The accompanying accounting policies and notes form an integral part of these financial statements.37


STATEMENT OF FINANCIAL POSITIONas at 31 December 2010Note Polytechnic GroupActual Budget Actual Actual Actual2010 2010 2009 2010 2009$’000 $’000 $’000 $’000 $’000ASSETSCurrent AssetsCash and cash equivalents 5 6,541 10,195 5,760 7,168 6,230Debtors and other receivables 6 3,184 949 725 3,219 930Inventory 7 172 67 66 172 66Prepayments 0 338 0 0 0Loan to controlled entities 21 1,226 0 790 0 0Current portion of financial assets in thenature of investments8 11,000 0 6,000 11,316 6,299Total Current Assets 22,123 11,549 13,341 21,875 13,525Non-Current AssetsFinancial assets in the nature of investments 8 756 110 110 10 10Property, plant and equipment 9 55,751 63,212 61,245 55,842 61,314Intangible assets 10 213 345 316 973 316Investment properties 11 275 255 255 275 255Property held for sale 1,650 0 0 1,650 0Total Non-Current Assets 58,645 63,922 61,926 58,750 61,895TOTAL ASSETS 80,768 75,471 75,267 80,625 75,420LIABILITIESCurrent LiabilitiesCreditors and other payables 12 2,925 2,177 2,389 3,021 2,481Revenue received in advance 14 10,401 6,500 7,649 10,401 7,649Special accounts 13 96 50 74 216 196Employee entitlements 15 2,721 2,000 2,213 2,793 2,251Total Current Liabilities 16,143 10,727 12,325 16,431 12,577Non-Current LiabilitiesEmployee entitlements 15 293 265 215 293 215Finance lease 0 0 0 0 3Provisions 16 78 0 76 78 76Total Non-Current Liabilities 371 265 291 371 294TOTAL LIABILITIES 16,514 10,992 12,616 16,802 12,871NET ASSETS 64,254 64,479 62,651 63,823 62,549EQUITYGeneral funds 17 43,363 39,849 39,140 42,919 39,024Property revaluation reserve 17 20,891 24,630 23,511 20,891 23,511Restricted reserves 17 0 0 0 13 14TOTAL EQUITY 64,254 64,479 62,651 63,823 62,54938The accompanying accounting policies and notes form an integral part of these financial statements.


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010STATEMENT OF CASH FLOWSfor the year ended 31 December 2010POLYTECHNICGROUPActual Budget Actual Actual Actual2010 2010 2009 2010 2009$’000 $’000 $’000 $’000 $’000Cash Flows from Operating ActivitiesReceipt of government grants 26,382 25,814 25,698 26,878 25,959Receipt of student tuition fees 24,363 23,669 21,153 25,423 21,322Receipt of other ancilliary income 3,492 4,402 4,140 3,639 4,408Interest received 668 401 448 759 467GST 293 0 141 242 212Payments to employees (27,042) (26,991) (24,724) (28,105) (25,207)Payments to suppliers (19,654) (21,918) (18,812) (20,395) (19,440)Net Cash Flows from Operating Activities 8,502 5,377 8,044 8,441 7,721Cash Flows from Investing ActivitiesPurchase of property, plant and equipment (2,502) (3,858) (2,478) (2,590) (2,581)Purchase of intangible assets (95) (142) (103) (855) (103)Purchase of goodwill 0 0 0 0 (59)Purchase of financial assets in the nature ofinvestments(6,082) 0 (6,790) (5,017) (5,904)Proceeds from sale of property, plant andequipment509 0 0 509 0Sales of financial assets in the nature of investments 0 0 0 0 (15)Net Cash Flows from Investing Activities (8,170) (4,000) (9,371) (7,953) (8,662)Cash Flows from Financing ActivitiesFinance lease funds provided 0 0 0 0 3Capital contribution 450 0 0 450 0Net Cash Flows from Financing Activities 450 0 0 450 3Net increase / (decrease) in cash and cashequivalentsCash and cash equivalents at the beginning of thefinancial year782 1,377 (1,327) 938 (938)5,759 8,818 7,087 6,230 7,168Cash and Cash Equivalents at theEnd of the Period6,541 10,195 5,760 7,168 6,230The GST (net) component of operating activities reflects the net GST paid and received with the or by the Inland RevenueDepartment. The GST (net) component has been presented on a net basis, as the gross amounts do not providemeaningful information for financial statement purposes.The accompanying accounting policies and notes form an integral part of these financial statements.39


Reconciliation from the net (deficit) / surplus to the net cash flows from operationsPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Surplus / (Deficit) from the statement of comprehensive income 3,773 1,868 3,444 1,515Adjustments for:Depreciation 3,198 3,743 3,259 3,777Amortisation 198 89 198 89Fair value increase in investments 0 0 0 59Total non-cash items 3,396 3,832 3,457 3,925Add / Less movements in working capital items(Increase) / Decrease in inventories (106) (10) (106) (11)(Increase) / Decrease in trade and other receivables (2,457) 326 (2,289) 135(Increase) / Decrease in prepayments 0 362 0 362Increase / (Decrease) in trade and other payables 536 363 541 460Increase / (Decrease) in revenue received in advance 2,752 778 2,752 778Increase / (Decrease) in provisions 608 525 642 557Net movement in working capital items 1,333 2,344 1,540 2,281Net cash flow from operating activities 8,502 8,044 8,441 7,72140


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010NOTES TO THE FINANCIAL STATEMENTS1. Statement of accounting policies for the year ended 31 December 2010REPORTING ENTITYWhitireia Community Polytechnic (the polytechnic) is a TEI domiciled in New Zealand and is governed by theCrown Entities Act 2004 and the Education Act 1989.The polytechnic and group consists of Whitireia Community Polytechnic and its subsidiaries, Whitireia PerformingArts Company Limited (100% owned), New Zealand Radio Training School (2003) Limited (100% owned) andWhitireia Foundation (100% interest). All subsidiaries are incorporated and domiciled in New Zealand.The polytechnic has consolidated the accounts of the Whitireia Foundation for financial reporting purposesbecause in substance, the polytechnic predetermined the objectives of the Foundation at establishment andbenefits from the Foundation’s complementary activities.The primary objective of the polytechnic and group is to provide tertiary education services for the benefit of thecommunity rather than making a financial return. Accordingly, the polytechnic has designated itself and the groupas public benefit entities for the purposes of New Zealand equivalents to International Financial ReportingStandards (NZ IFRS).The financial statements of the polytechnic and group are for the year ended 31 December 2010. The financialstatements were authorised for issue by the Council on 27 April 2011.BASIS OF PREPARATIONStatement of complianceThe financial statements of the polytechnic and group have been prepared in accordance with the requirementsof the Crown Entities Act 2004 and the Education Act 1989, which includes the requirement to comply with NewZealand generally accepted accounting practice (NZ GAAP).These financial statements have been prepared in accordance with NZ GAAP. They comply with NZ IFRS, and otherapplicable financial reporting standards as appropriate for public benefit entities.Measurement baseThe financial statements have been prepared on a historical cost basis, modified by the revaluation of investmentproperties, assets classified as held for sale, land and buildings.Functional and presentation accuracyThe financial statements are presented in New Zealand dollars and all values are rounded to the nearest thousanddollars ($000). The functional currency of the polytechnic and its subsidiaries is New Zealand Dollars (NZ$).Changes in accounting policiesThere have been no changes in accounting policies during the financial year.The polytechnic and group has early adopted the amendments to NZ IFRS 7. The effect of early adopting theseamendments is the following information is no longer disclosed:41


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010SIGNIFICANT ACCOUNTING POLICIESBasis of consolidationThe purchase method is used to prepare the group financial statements, which involves adding together likeitems of assets, liabilities, equity, income, expenses and cash flows on a line-by-line basis. All significant intragroupbalances, transactions, income and expenses are eliminated on consolidation.SubsidiariesThe polytechnic consolidates in the group financial statements all entities where the polytechnic has the capacityto control the financing and operating policies of an entity so as to obtain benefits from the activities of the entity.This power exists where the polytechnic controls the majority voting power on the governing body or where suchpolicies have been irreversibly predetermined by the polytechnic or where the determination of such policies isunable to materially impact the level of potential ownership benefits that arise from the activities of the subsidiary.The cost of a business combination is measured as the aggregate of the fair values, at the date of exchange,of assets given, liabilities incurred or assumed, in exchange for control of the subsidiary plus any costs directlyattributable to the business combination.Any excess of the cost of the business combination over the polytechnic’s interest in the net fair value of theidentifiable assets, liabilities, and contingent liabilities is recognised as goodwill. If the polytechnic’s interest in the netfair value of the identifiable assets, liabilities, and contingent liabilities recognised exceeds the cost of the businesscombination, the difference will be recognised immediately in the surplus or deficit as a bargain purchase.Investments in subsidiaries are carried at cost in the polytechnic’s parent entity financial statements.RevenueRevenue is measured at the fair value of consideration received or receivable.Government grantsGovernment grants are recognised as revenue upon entitlement.Student tuition feesStudent tuition fees are recognised as revenue on a course percentage of completion basis. The percentage ofcompletion is measured by reference to the days of the course completed as a proportion of total course days.Sale of goodsRevenue from sale of goods is recognised when the product is sold to a customer.Interest and dividendsInterest income is recognised using the effective interest method.Dividends are recognised when the right to receive payment has been established.LeasesFinance leasesA finance lease is a lease that transfers to the lessee substantially all the risks and rewards incidental to ownershipof an asset, whether or not title is eventually transferred.43


At the commencement of the lease term, finance leases are recognised as assets and liabilities in the statement offinancial position at the lower of the fair value of the leased item or the present value of the minimum lease payments.The finance charge is charged to the surplus or deficit over the lease period so as to produce a constant periodicrate of interest on the remaining balance of the liability.The amount recognised as an asset is depreciated over its useful life. If there is no certainty as to whether thepolytechnic and group will obtain ownership at the end of the lease term, the asset is fully depreciated over theshorter of the lease term and its useful life.Operating leaseAn operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownershipof an asset. Lease payments under an operating lease are recognised as an expense on a straight-line basis overthe lease term.Cash and cash equivalentsCash and cash equivalents includes cash on hand, deposits held at call with banks other short-term highly liquidinvestments with original maturities of three months or less.Debtors and other receivablesDebtors and other receivables are initially measured at fair value and subsequently measured at amortised costusing the effective interest method, less any provision for impairment.Other financial assetsFinancial assets are initially recognised at fair value plus transaction costs unless they are carried at fair valuethrough surplus or deficit in which case the transaction costs are recognised in the surplus or deficit.Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or havebeen transferred and the polytechnic and group has transferred substantially all the risks and rewards of ownership.Financial assets are classified, for the purposes of measurement, as loans and other receivables. Classification of thefinancial asset depends on the purpose for which the instruments were acquired.Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted inan active market. They are included in current assets, except for maturities greater than 12 months after the balancedate, which are included in non-current assets. Related party receivables that are repayable on demand are classifiedas a non-current asset because repayment of the receivable is not expected within 12 months of the balance date.After initial recognition loans and receivables are measured at amortised cost using the effective interest methodless any provision for impairment. Gains and losses when the asset is impaired or derecognised are recognised inthe surplus or deficit.44


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Impairment of financial assetsAt each balance date, the polytechnic and group assesses whether there is any objective evidence that a financialasset or group of assets is impaired. Any impairment losses are recognised in surplus or deficit.Loans and receivables (including cash and cash equivalents and debtors and other receivables)Impairment of a loan or a receivable is established when there is objective evidence that the polytechnic andgroup will not be able to collect amounts due according to the original terms of the debt. Significant financialdifficulties of the debtor, probability that the debtor will enter into bankruptcy and the default in payments areconsidered indicators that the asset is impaired. The amount of the impairment is the difference between theasset’s carrying amount and the present value of estimated future cash flows, discounted using the originaleffective interest rate. For debtors and other receivables, the carrying amount of the asset is reduced throughthe use of an allowance account, and the amount of the loss is recognised in the surplus or deficit. When thereceivable is uncollectible, it is written-off against the allowance account. Overdue receivables that have beenrenegotiated are reclassified as current (i.e. not past due). For other financial assets, impairment losses arerecognised directly against the instruments carrying amount.Financial assets at fair value through other comprehensive incomeFor equity investments, a significant or prolonged decline in the fair value of the investment below its cost isconsidered objective evidence of impairment.For debt investments, significant financial difficulties of the debtor, probability that the debtor will enter intobankruptcy and default in payments are considered objective indicators that the asset is impaired.If impairment evidence exists for investments at fair value through other comprehensive income, the cumulativeloss (measured as the difference between the acquisition cost and the current fair value, less any impairment losson that financial asset previously recognised in the surplus or deficit) recognised in other comprehensive incomeis reclassified from equity to the surplus or deficit.Equity instrument impairment losses recognised in the surplus or deficit are not reversed through the surplusor deficit.If in a subsequent period the fair value of a debt instrument increases and the increase can be objectively related toan event occurring after the impairment loss was recognised, the impairment loss is reversed in the surplus or deficit.InventoriesInventories held for distribution or consumption in the provision of services that are not supplied in a commercialbasis are measured at cost (using the FIFO method), adjusted when applicable, for any loss of service potential.Where inventories are acquired at no cost or for nominal consideration, the cost is the current replacement costat the date of acquisition.The amount of any write-down for the loss of service potential or from cost to net realisable value is recognisedin the surplus or deficit in the period of the write-down.45


Property, plant and equipmentProperty, plant and equipment consists of the following asset classes land, buildings, plant and machinery, motorvehicles, computer hardware, furniture and fittings, library collection, office equipment, teaching equipment,leasehold improvements, communication systems and signage.Land is measured at fair value and buildings and improvements are measured at fair value less accumulateddepreciation and impairment losses. All other asset classes are measured at cost or valuation, less any accumulateddepreciation and impairment losses.RevaluationsLand, buildings and improvements are revalued with sufficient regularity to ensure that the carrying amount doesnot differ materially from fair value and at least every three years.The carrying values of revalued assets are assessed biannually by independent valuers to ensure that they do notdiffer materially from fair value. If there is evidence supporting a material difference, then the off-cycle asset classesare revalued.Property, plant and equipment revaluation movements are accounted for on a class of asset basis.The net revaluation results are credited or debited to other comprehensive income and is accumulated to anasset revaluation reserve in equity for that class of asset. Where this would result in a debit balance in the assetrevaluation reserve, this balance is not recognised in other comprehensive income but is recognised in the surplusor deficit. Any subsequent increase on revaluation that off-sets a previous decrease in value recognised in thesurplus or deficit will be recognised first in the surplus or deficit up to the amount previously expensed, and thenrecognised in other comprehensive income.AdditionsThe cost of an item of property, plant and equipment is recognised as an asset if, and only if, it is probable thatfuture economic benefits or service potential associated with the item will flow to the polytechnic and groupand the cost of the item can be measured reliably.Work in progress is recognised at cost less impairment and is not depreciated.In most instances, an item of property, plant and equipment is initially recognised at its cost. Where an asset isacquired at no cost, or for a nominal cost, it is recognised at fair value as at the date of acquisition.DisposalsGains and losses on disposals are determined by comparing the disposal proceeds with the carrying amountof the asset. Gains and losses on disposals are reported net in the surplus or deficit.46


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010DepreciationDepreciation is provided on a straight-line basis on all property, plant and equipment other than land at rates thatwill write off the cost, (or valuation) of the assets to their residual values over their useful lives.The useful lives and associated depreciation rates of major classes of assets have been estimated as follows:ASSET CLASS LIFE RATEBuildings 10-50 years 2% - 10% per annumPlant & machinery 8-10 years 10% - 12.5% per annumMotor vehicles 5 years 20% per annumComputer hardware 4 years 25% per annumFurniture & fittings 10 years 10% per annumLibrary collection 5-8 years 12.5% - 20% per annumOffice equipment 5 years 20% per annumTeaching equipment 5 years 20% per annumLeasehold improvements1-12 years(2009: 3-7 years)8% - 100% per annum(2009: 15% - 33%)Communication systems 5 years 20% per annumSignage 4 years 25% per annumLeasehold improvements are depreciated over the unexpired period of the lease or the estimated useful livesof the improvements, whichever is the shorter.The residual value and useful life of an asset is reviewed and adjusted if applicable, at each financial year end.Intangible assetsSoftware acquisition and developmentAcquired computer software licenses are capitalised on the basis of the costs incurred to acquire and bring touse to specific software.Costs that are directly associated with the development of software for internal use, are recognised as anintangible asset. Direct costs include the software development employee costs and an appropriate portionof relevant overheads.Staff training costs are recognised as an expense when incurred.Costs associated with maintaining computer software are recognised as an expense when incurred.47


Course development costsCourse development costs relate to development of educational courses and are capitalised if purchased whollyfrom other institutes of learning. No courses have been purchased as such at balance date.The amortisation period and amortisation method for each class of intangible asset having a finite life is reviewedat each financial year end. If the expected useful life or expected pattern of consumption is different from theprevious assessment, changes are made accordingly.Gains or losses arising from de-recognition of an intangible asset are measured as the difference between the netdisposal proceeds and the carrying amount of the asset and are recognised in the income statement when theasset is de-recognised.AmortisationThe carrying value of an intangible asset with a finite life is amortised on a straight-line basis over its useful life.Amortisation begins when the asset is available for use and ceases at the date that the asset is derecognised.The amortisation charge for each period is recognised in the surplus or deficit.The useful lives and associated amortisation rates of major classes of intangible assets have been estimated as follows:ASSET CLASS LIFE RATEComputer software 5 years 20% per annumImpairment of property, plant, equipment and intangible assetsIntangible assets that have an indefinite useful life, or not yet available for use, are not subject to amortisation andare tested annually for impairment. Assets that have a finite useful life are reviewed for indicators of impairmentat each balance date. When there is an indicator of impairment the asset’s recoverable amount is estimated.An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverableamount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use.Value in use is depreciated replacement cost for an asset are not primarily dependent on the asset’s ability togenerate net cash inflows and where the polytechnic and group would, if deprived of the asset, replace itsremaining future economic benefits or service potential.The value in use for cash-generating assets is the present value of expected future cash flows.If an asset’s carrying amount exceeds its recoverable amount, the asset is impaired and the carrying amountis written-down to the recoverable amount. For revalued assets the impairment loss is recognised in othercomprehensive income to the extent the impairment loss does not exceed the amount in the revaluation reservein equity for that same class of asset. Where that results in a debit balance in the revaluation reserve, the balance isrecognised in the surplus or deficit.For assets not carried at a revalued amount, the total impairment loss is recognised in the surplus or deficit.The reversal of an impairment loss on a revalued asset is credited to other comprehensive income and increases48


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010the asset revaluation reserve for that class of asset. However, to the extent that an impairment loss for that class ofasset was previously recognised in the surplus or deficit, a reversal of the impairment loss is also recognised in thesurplus or deficit.For assets not carried at a revalued amount the reversal of an impairment loss is recognised in the surplus or deficit.Investment propertiesProperties held for sale or leased to third parties under operating leases are classified as investment propertyunless the property is held to meet service delivery objectives, rather than to earn rentals or for capitalappreciation. Property held to meet service delivery objectives is classified as property, plant and equipment.Investment property is measured initially at its cost, including transaction cost.Subsequent to initial recognition investment properties is measured at fair value as determined annually by anindependent valuer.Gains and losses arising from a change in the fair value of investment properties are recognised in the surplusand deficit.Creditors and other payablesCreditors and other payables are initially measured at fair value and subsequently measured at amortised costusing the effective interest method.Employee entitlementsShort-term employee entitlementsEmployee benefits that are due and settled within 12 months after the end of the period in which the employeerenders the related service are measured at nominal values based on accrued entitlements at current rates of pay.These include salaries and wages and annual leave earned but not yet taken at balance date.Long-term employee entitlementsEmployee benefits that are due to be settled beyond 12 months after the end of period in which the employeerenders the related service, such as long service leave and retirement gratuities, have been calculated on anactuarial basis. The calculations are based on:• Likely future entitlements accruing to staff, based on years of service, years to entitlement, the likelihood thatstaff will reach the point of entitlement and contractual entitlement information and• The present value of the estimated future cash flowsExpected future payments are discounted using market yields on government bonds at balance date with termsto maturity that match, as closely as possible, the estimated future cash outflows for entitlements. The inflationfactor is based on the expected long-term increase in remuneration for employees.49


Presentation of employee entitlementsSick leave, annual leave, vested long service leave and non-vested long service leave and retirement gratuitiesexpected to be settled within 12 months of the balance date, are classified as a current liability. All other employeeentitlements are classified as a non-current liability.Superannuation schemesDefined contribution schemesObligations for contributions to Kiwisaver and the Government Superannuation Fund are recognised as anexpense in the surplus and deficit as incurred.ProvisionA provision is recognised for future expenditure of uncertain amount or timing when there is a present obligation(either legal or constructive) as a result of a past event, it is probable that expenditures will be required to settle theobligation and a reliable estimate can be made of the amount of the obligation.Provisions are measured at the present value of the expenditures expected to be required to settle the obligationusing a pre-tax discount rate that reflects current market assessments of the time value of money and the risksspecific to the obligation. The increase in the provision due to the passage of time is recognised as an interestexpense and is included as “finance costs”.EquityEquity is measured as the difference between total assets and total liabilities. Equity is disaggregated and classifiedinto a number of components. The components of equity are:• General funds• Property revaluation reserves• Fair value through comprehensive income reserves• Restricted reservesRestricted reservesRestricted reserves are a component of equity generally representing a particular use to which various parts ofequity have been assigned. Reserves may be legally restricted or created by the institute. Transfers from thesereserves may be made only for certain specified purposes or when certain specified conditions are met.Property revaluation reservesThis reserve relates to the revaluation of property, plant and equipment to fair value.Fair value through other comprehensive income reservesThis reserve comprises the cumulative net change in the fair value of fair value through other comprehensiveincome instruments.50


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Goods and Services Tax (GST)All items in the financial statements are stated exclusive of GST, except for debtors and other receivables andcreditors and other payables, which are presented on a GST inclusive basis. Where GST is not recoverable as inputtax then it is recognised as part of the related asset or expense.The net amount of GST recoverable from, or payable to, the Inland Revenue Department (IRD) is included as partof receivables or payables in the statement of financial position.The net GST paid to, or received from, the IRD, including GST relating to investing and financing activities, isclassified as net operating cash flow in the statement of cash flows.Commitments and contingencies are disclosed exclusive of GST.Income TaxThe polytechnic is exempt from income tax. Accordingly, no provision has been made for income tax.Budget figuresThe budget figures are those that are approved by the Council at the start of the financial year. The budgetfigures have been prepared in accordance with NZ GAAP, using accounting policies that are consistent with thoseadopted by the Council in the preparation of the financial statements.Critical accounting estimates and assumptionsIn preparing these financial statements the group has made estimates and assumptions concerning the future.These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions arecontinually evaluated and are based on historical experience and other factors, including expectations of futureevents that are believed to be reasonable under the circumstances. The estimates and assumptions that have asignificant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the nextfinancial year are discussed below:Property revaluationsNote 9 provides information about the estimates and assumptions exercised in the measurement of revalued land,buildings and improvements.Critical judgements in applying accounting policiesManagement have exercised the following critical judgements in applying accounting policies for the year ended31 December 2010:Crown owned land and buildingsProperty in the legal name of the Crown that is occupied by the polytechnic and group is recognised as an assetin the statement of financial position. The polytechnic and group consider it has assumed all the normal risks andrewards of ownership of this property despite legal ownership not being transferred and accordingly it would bemisleading to exclude these assets from the financial statements.Distinction between revenue and capital contributionsMost Crown funding received is operational in nature and is provided by the Crown under the authority ofan expense appropriation and is recognised as revenue. Where funding is received from the Crown under theauthority of a capital appropriation, the polytechnic and group accounts for the funding as a capital contributiondirectly in equity. Information about capital contributions recognised in equity is disclosed in note 17.51


2. IncomePOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000i. Government GrantsStudent Achievement Component (SAC) funding 18,010 16,493 18,506 16,753Tertiary Education Organisation Capability (TEOC) funding 6,261 5,958 6,261 5,958Performance-based research funding 143 17 143 17Other grants 1,976 4,101 1,976 4,101Total Government Grants 26,390 26,569 26,886 26,829ii.Tuition FeesPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Fees from domestic students 10,276 8,522 11,239 8,753Fees from international students 13,701 10,775 13,700 10,775Total Tuition Fees 23,977 19,297 24,939 19,528iii.Other IncomePOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Rental income 121 50 89 116Donations received 0 0 38 38Bookshop income 367 346 367 346Education service contracts 1,625 2,142 1,841 2,149Dividends 0 17 0 17Other income 1,379 1,585 1,304 1,653Total Other Income 3,492 4,140 3,639 4,3183. Personnel CostsPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Academic salaries 14,119 13,289 14,795 13,412General salaries and wages 12,679 11,580 13,093 11,942Defined contribution plan employer contributions 68 43 70 44Increase / (Decrease) in employee entitlements 762 330 767 365Total Personnel Costs 27,628 25,242 28,725 25,763Employer contributions to defined contribution plans include contributions to Kiwisaver and the GovernmentSuperannuation Fund.52


WHITIREIA NEW ZEALAND ANNUAL REPORT 20104. Other ExpensesPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Fees to principal auditor:- audit fees for financial statement audit 85 98 136 112- audit fees for prior year 12 0 12 0Advertising and public relations 704 613 740 628Bad debts expensed 95 15 95 15Catering 200 161 202 161Commissions 2,013 1,591 2,013 1,591Consultants and legal fees 336 284 344 288Councillors fees 105 59 105 59Fees and subscriptions 266 231 268 231Graduation costs 125 154 131 154Staff awards 12 5 12 5Information technology 980 1,055 994 1,056Insurance premiums 174 162 177 162Intangible asset impairment expense 0 0 0 59New Zealand Qualifications Authority 82 180 0 180Office costs 462 472 501 480Operating lease payments 0 0 0 0Other course related costs 0 57 0 57Other occupancy costs 0 468 0 484Professional development fees 163 146 164 146Repairs and maintenance - information technology 47 54 47 54Travel and accommodation 577 415 594 417Whitireia scholarships 137 76 137 76Other operating expenses 766 465 927 578Total Other Expenses 7,341 6,761 7,599 6,99353


5. Cash and Cash EquivalentsPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Cash at bank and in hand 4,541 1,760 5,168 2,168Term deposits with maturities less than three months 2,000 4,000 2,000 4,062Total Cash and Cash Equivalents 6,541 5,760 7,168 6,230The carrying value of cash at bank, call deposits and term deposits with maturities less than three monthsapproximate their fair value.Cash and cash equivalents include the following for the purposes of the statement of cash flows:POLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Cash at bank and in hand 4,541 1,760 5,168 2,168Term deposits with maturities less than three months 2,000 4,000 2,000 4,062Total Cash and Cash Equivalents 6,541 5,760 7,168 6,2306. Debtors and Other ReceivablesPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Student ReceivablesStudent fee receivables 2,049 338 2,049 338Net Student Fee Receivables 2,049 338 2,049 338Other ReceivablesGovernment grants 0 59 0 59Other debtors and receivables 1,135 328 1,170 533Total Debtors and Other Receivables 3,184 725 3,219 930Fair valueStudent fees are due before a course commences or is due on enrolment if the course has already begun. Studentfee receivables are non-interest bearing and are payable in full by course commencement date. Therefore, theircarrying value approximates their fair value. Due to a change in accounting, 2011 student fees have been raisedearlier, which has resulted in the increase in student fee receivables from the prior year. This is offset by an increasein revenue in advance as disclosed in note 14.Other receivables are non-interest bearing and are generally settled on 30-day terms. Therefore, the carrying valueof other receivables approximates their fair value.For terms and conditions relating to related party receivables refer to note 21.54


WHITIREIA NEW ZEALAND ANNUAL REPORT 20107. InventoriesPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Held for resale 167 60 167 60Materials and consumables 5 6 5 6Total Inventories 172 66 172 668. Financial Assets in the Nature of InvestmentsPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000EffectiveInterestRate % MaturityCURRENTDeposits with banksNational 0 6,000 0 6,000ASB - Foundation 5.5% 11-Oct-11 0 0 316 299Bank of New Zealand 5.2% Various 7,000 0 7,000 0Kiwibank 5.0% Various 4,000 0 4,000 011,000 6,000 11,316 6,299NON-CURRENTInvestment in controlled entity(at cost)Shares in unlisted entities(at cost)746 100 0 010 10 10 10756 110 10 10The deposit with banks classified as current assets are those maturing within twelve months after the balancesheet date.The investment in controlled entities is for the Whitireia Performing Arts Company Limited (100% owned) andNew Zealand Radio Training School Limited (100% owned).55


569. Property, Plant and EquipmentTotalpolytechnicWork inprogressLeaseholdimprovementsCommunicationsystems SignageTeachingequipmentOfficeequipmentMotorvehiclesPlant &machineryLibrarycollectionFurniture,fittings& artworkComputerhardwareLand &buildings$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000PolytechnicCost / Valuation53,747 5,868 1,343 1,928 659 554 241 1,982 3,155 789 157 6 70,429Cost / Valuation at1 January 2010Additions during the year 794 525 128 226 76 76 0 63 0 22 0 473 2,383Disposals during the year (510) (1,063) 0 0 0 0 0 0 0 0 0 0 (1,573)Revaluations (823) 0 0 0 0 0 0 0 (1,180) 0 0 0 (2,003)Reclassifications (1,720) (408) 301 5 35 53 145 (9) (18) (115) (21) 0 (1,752)Write down 0 0 0 0 (23) 0 0 0 0 0 0 (6) (29)Write up 0 203 53 85 0 1 1 0 6 4 4 0 35751,488 5,125 1,825 2,244 747 684 387 2,036 1,963 700 140 473 67,812Cost / Valuation at 31December 2010Accumulated Depreciation0 (4,161) (861) (1,182) (354) (396) (135) (1,332) 0 (656) (107) 0 (9,184)Accumulated Depreciation at1 January 2010Current year depreciation (1,201) (753) (121) (205) (67) (78) (39) (256) (381) (53) (44) 0 (3,198)Disposals during the year 0 1,062 0 0 0 0 0 0 0 0 0 0 1,062Revaluations (2) 0 0 0 0 0 0 0 (992) 0 0 0 (994)Reclassifications 1 338 (205) (5) (138) (34) (156) 158 11 105 20 0 95Write down 0 79 0 0 38 8 0 0 53 0 0 0 178Write up 0 0 (3) (1) 0 0 (9) (6) 7 (7) (1) 0 (20)(1,202) (3,435) (1,190) (1,393) (521) (500) (339) (1,436) (1,302) (611) (132) 0 (12,061)Accumulated Depreciationat 31 December 2010Net Book Value 50,286 1,690 635 851 226 184 48 600 661 89 8 473 55,751


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Land &buildingsComputerhardwareFurniture,fittings& artworkLibrarycollectionPlant &machineryMotorvehiclesOfficeequipmentTeachingequipmentLeaseholdimprovementsCommunicationsystems SignageWork inprogressTotalpolytechnic$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000PolytechnicCost / ValuationCost / Valuation at1 January 200959,956 5,106 1,286 1,800 610 507 130 1,644 1,955 733 157 36 73,920Additions during the year 856 762 57 128 49 47 111 338 20 56 0 6 2,430Disposals during the year 0 0 0 0 0 0 0 0 0 0 0 0 0Revaluations (7,065) 0 0 0 0 0 0 0 1,180 0 0 0 (5,885)Transfers out 0 0 0 0 0 0 0 0 0 0 0 (36) (36)Cost / Valuation at 31December 200953,747 5,868 1,343 1,928 659 554 241 1,982 3,155 789 157 6 70,429Accumulated DepreciationAccumulated Depreciation at1 January 2009(1,845) (3,480) (737) (951) (256) (328) (99) (1,025) (804) (591) (78) 0 (10,194)Current year depreciation (1,916) (681) (124) (231) (98) (68) (36) (307) (188) (65) (29) 0 (3,743)Disposals during the year 0 0 0 0 0 0 0 0 0 0 0 0 0Revaluations 3,761 0 0 0 0 0 0 0 992 0 0 0 4,753Accumulated Depreciationat 31 December 20090 (4,161) (861) (1,182) (354) (396) (135) (1,332) 0 (656) (107) 0 (9,184)Net Book Value 53,747 1,707 482 746 305 158 106 650 3,155 133 50 6 61,24557


589. Property, Plant, and equipmentTotalpolytechnicWork inprogressLeaseholdimprovementsCommunicationsystems SignageTeachingequipmentOfficeequipmentMotorvehiclesPlant &machineryLibrarycollectionFurniture,fittings& artworkComputerhardwareLand &buildings$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000GroupCost / Valuation53,747 5,868 1,347 1,928 659 554 241 2,032 3,203 789 157 6 70,531Cost / Valuation at1 January 2010Additions during the year 794 623 155 226 76 76 51 138 21 22 0 473 2,655Disposals during the year (510) (1,063) 0 0 0 0 0 0 (48) 0 0 0 (1,621)Revaluations (823) 0 0 0 0 0 0 0 (1,180) 0 0 0 (2,003)Reclassifications (1,720) (408) 301 5 35 53 145 (9) (18) (115) (21) 0 (1,752)Write down 0 0 0 0 (23) 0 0 0 0 0 0 (6) (29)Write up 0 203 53 85 0 1 1 0 6 4 4 0 35751,488 5,223 1,856 2,244 747 684 438 2,161 1,984 700 140 473 68,138Cost / Valuation at 31December 2010Accumulated Depreciation0 (4,161) (861) (1,182) (354) (396) (135) (1,334) (32) (656) (107) 0 (9,218)Accumulated Depreciation at1 January 2010Current year depreciation (1,201) (767) (125) (205) (67) (78) (44) (273) (402) (53) (44) 0 (3,259)Disposals during the year 0 1,062 0 0 0 0 0 0 48 0 0 0 1,110Revaluations (2) 0 0 0 0 0 0 0 (992) 0 0 0 (994)Adjustment on consolidation 0 (77) (9) 0 0 0 (33) (69) 0 0 0 0 (188)Reclassifications 1 338 (205) (5) (138) (34) (156) 158 11 105 20 0 95Write down 0 79 0 0 38 8 0 0 53 0 0 0 178Write up 0 0 (3) (1) 0 0 (9) (6) 7 (7) (1) 0 (20)(1,202) (3,526) (1,203) (1,393) (521) (500) (377) (1,524) (1,307) (611) (132) 0 (12,296)Accumulated Depreciationat 31 December 2010Net Book Value 50,286 1,697 653 851 226 184 61 637 677 89 8 473 55,842


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Land &buildingsComputerhardwareFurniture,fittings& artworkLibrarycollectionPlant &machineryMotorvehiclesOfficeequipmentTeachingequipmentLeaseholdimprovementsCommunicationsystems SignageWork inprogressTotalpolytechnic$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000GroupCost / ValuationCost / Valuation at1 January 200959,956 5,106 1,286 1,800 610 507 130 1,644 1,955 733 157 36 73,920Additions during the year 856 762 61 128 49 47 111 389 68 56 0 18 2,545Disposals during the year 0 0 0 0 0 0 0 0 0 0 0 0 0Revaluations (7,065) 0 0 0 0 0 0 0 1,168 0 0 0 (5,897)Transfers out 0 0 0 0 0 0 0 0 0 0 0 (36) (36)Cost / Valuation at 31December 200953,747 5,868 1,347 1,928 659 554 241 2,033 3,191 789 157 18 70,532Accumulated DepreciationAccumulated Depreciation at1 January 2009(1,845) (3,480) (737) (951) (256) (328) (99) (1,025) (804) (591) (78) 0 (10,194)Current year depreciation (1,916) (681) (124) (231) (98) (68) (36) (309) (220) (65) (29) 0 (3,777)Disposals during the year 0 0 0 0 0 0 0 0 0 0 0 0 0Revaluations 3,761 0 0 0 0 0 0 0 992 0 0 0 4,753Accumulated Depreciationat 31 December 20090 (4,161) (861) (1,182) (354) (396) (135) (1,334) (32) (656) (107) 0 (9,218)Net Book Value 53,747 1,707 486 746 305 158 106 699 3,159 133 50 18 61,31459


The reclassifications in the schedule above are required to align the fixed assets register with the general ledgerto correct historical differences.ValuationLandLand is valued at fair value using market based evidence based on its highest and best use with reference tocomparable land values. Adjustments have been made to the ‘unencumbered’ land value for campus land wherethere is a designation against the land or the use of the land is restricted because of reserve or endowment status.These adjustments are intended to reflect the negative impact on the value of land where the owner is unable touse the land more intensely.Restrictions on the polytechnic and group’s ability to sell land would normally not impair the value of the landbecause the polytechnic and group has operational use of the land for the foreseeable future and will substantiallyreceive the full benefits of outright ownership.The most recent valuation of land was performed by a registered independent valuer, CB Richard Ellis and thevaluation is effective as at 31 December 2009.BuildingsSpecialised buildings (e.g. campuses) are valued at fair value using optimised depreciated replacement costbecause no reliable data is available for buildings designed for education delivery purposes.Optimised depreciated replacement cost is determined using a number of significant assumptions. Significantassumptions include:• The replacement asset is based on the reproduction cost of the specific assets with adjustments whereappropriate for obsolescence due to over design or surplus capacity• The replacement cost is derived from recent construction contracts of similar assets and Property Instituteof New Zealand cost information• Estimating the remaining useful life of assets• Straight-line depreciation has been applied in determining the depreciated replacement cost value of the assetThe most recent valuation of buildings was performed by a registered independent valuer, CB Richard Ellis and thevaluation is effective as at 31 December 2009.The total fair value of property valued by CB Richard Ellis at 31 December 2009 totalled $56,903,000.Restrictions on titleUnder the Education Act 1989, the polytechnic and group is required to obtain the consent from the Ministry ofEducation to dispose or sell of where the value of the property exceeds an amount determined by the Minister.There are also various restrictions in the form of historic designations, reserve and endowment encumbrancesattached to land. The polytechnic and group does not consider it practical to disclose in detail the value of landsubject to these restrictions.60


WHITIREIA NEW ZEALAND ANNUAL REPORT 201010. Financial Assets in the Nature of InvestmentsPOLYTECHNICGROUPSoftware Total Software Goodwill Total$’000 $’000 $’000 $’000 $’000Balance at 1 January 2010Cost 1,482 1,482 1,482 0 1,482Accumulated amortisation and impairment (1,166) (1,166) (1,166) 0 (1,166)Opening carrying amount 316 316 316 0 316Year ended 31 December 2010Additions 95 95 95 760 855Disposal 0 0 0 0 0Amortisation (198) (198) (198) 0 (198)Closing carrying amount 213 213 213 760 973Balance at 31 December 2010Cost 1,577 1,577 1,577 760 2,337Accumulated amortisation and impairment (1,364) (1,364) (1,364) 0 (1,364)Closing carrying amount 213 213 213 760 973Balance at 1 January 2009Cost 1,379 1,379 1,379 0 1,379Accumulated amortisation and impairment (1,077) (1,077) (1,077) 0 (1,077)Opening carrying amount 302 302 302 0 302Year ended 31 December 2009Additions 103 103 103 0 103Disposal 0 0 0 0 0Amortisation (89) (89) (89) 0 (89)Closing carrying amount 316 316 316 0 316Balance at 31 December 2009Cost 1,482 1,482 1,482 0 1,482Accumulated amortisation and impairment (1,166) (1,166) (1,166) 0 (1,166)Closing carrying amount 316 316 316 0 316There are no restrictions over the title of intangible assets. No intangible assets are pledged as security forliabilities.GoodwillGoodwill of $415 (2009: $nil) has been allocated to the cash generating unit (CGU) of New Zealand RadioTraining School (2003) Limited. The synergies of the business combination in which the goodwill arose areexpected to be realised only by the assets of New Zealand Radio Training School (2003) Limited.61


The recoverable amount of the CGU has been determined based on value in use calculations. Thesecalculations use cash flow projections based on financial budgets approved by the Council and cover a fiveyearperiod. Cash flows beyond the five-year period have been extrapolated using an estimated growth rate.Key assumptions used for the goodwill value in use calculation:• Budgeted gross margin• Weighted average growth rate• Pre-tax discount rateThese assumptions have been used for the analysis of the CGU of the New Zealand Radio Training School(2003) Limited. The Council has determined budgeted gross margin based on past performance andits expectations for the market. The weighted average growth rate used is consistent with the forecastsincluded in industry reports. The discount rate used is pretax and reflects specific risks relevant to the CGU.The polytechnic believes that a reasonable possible change in any of the key assumptions would not causethe carrying amount of goodwill to exceed the recoverable amount.11. Investment PropertiesPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Opening balance as at 1 January (fair value) 255 255 255 255Net gain / (loss) from fair value adjustment 20 0 20 0Closing balance as at 31 December 275 255 275 255Commerce Crescent property is stated at fair value. Investment properties were valued on 31 December2010 by Bayleys Valuations, independent registered valuer. Bayleys Valuations is a member of the NewZealand Institute of Valuers (Inc).Lindale complex property was valued on 30 June 2010 by Kapiti Valuations Limited, independentregistered valuer, of the firm Chartered Surveyors and Company. Kapiti Valuations Limited is a member ofthe New Zealand Institute of Valuers (Inc).The valuations undertaken were based on an open market value, supported by market evidence in whichassets could be exchanged between a knowledgeable willing buyer and a knowledgeable willing seller inan arm’s length transaction at the date of the valuation.62


WHITIREIA NEW ZEALAND ANNUAL REPORT 201012. Creditors and Other PayablesPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Trade payables 2,088 1,891 2,165 1,913Deposits held on behalf of students 0 (46) 0 (46)GST 837 544 856 614Total Creditors and Other Payables 2,925 2,389 3,021 2,481Creditors and other payables are non-interest bearing and are normally settled on 30-day terms, thereforethe carrying value of creditors and other payables approximates their fair value.For terms and conditions relating to related parties refer to note 21.13. Special AccountsSpecial accounts represents funds held by Whitireia on behalf of others and funds provided to Whitireia byvarious organisations for specific projects.POLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Homestay Trust 4 4 4 4Whitireia International Homestay Trust 86 61 86 61Activities account 5 5 5 5Whitireia Foundation 0 0 120 122Other accounts 1 4 1 4Total Special Accounts 96 74 216 19614. Revenue Received in AdvancePOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Student fees 9,622 6,862 9,622 6,862Other revenue received in advance 779 787 779 787Total Revenue Received in Advance 10,401 7,649 10,401 7,64963


15. Employee EntitlementsPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Current PortionAccrued pay 346 187 352 190Annual leave 2,297 2,026 2,363 2,061Sick leave 78 0 78 0Total Current Portion 2,721 2,213 2,793 2,251Non-Current PortionLong service leave 146 133 146 133Retirement gratuities 147 82 147 82Total Non-Current Portion 293 215 293 215Total Employee Entitlements 3,014 2,428 3,086 2,466Employees are entitled to annual leave pay, long service leave pay and retirement gratuities. Annual leaveentitlements expected to be settled within 12 months of the balance sheet date are measured at the currentrates of pay and classified as current liabilities. Entitlements related to long service leave and retirement gratuitieshave been calculated at present value of future cash flows.The provision is affected by a number of assumptions including expected length of service, attrition rate andsalary increase.16. ProvisionsPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Non-Current PortionLease make-good 78 76 78 76Total Provisions 78 76 78 76Lease make-goodIn respect of its leased property, the group is required at the expiry of the lease term to make good any damagecaused to the premises from installed fixtures and fittings and to remove any fixtures and fittings installed by thegroup. In many cases, the group has the option to renew these leases, which impacts on the expected outflowsto make good these premises. Information about the group lease arrangements is disclosed in note 20.64


WHITIREIA NEW ZEALAND ANNUAL REPORT 201017. EquityPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000General FundsBalance at 1 January 39,140 37,272 39,024 37,509Property revaluation reserve transfer on disposal 0 0 0 0Surplus / (deficit) for the year 3,773 1,868 3,445 1,515Capital contributions from the Crown 450 0 450 0Balance at 31 December 43,363 39,140 42,919 39,024Property Revaluation ReservesBalance at 1 January 23,511 24,630 23,511 24,630Transfer to general funds on disposal of property 0 0 0 0Land net revaluation loss 0 (1,788) 0 (1,788)Buildings net revaluation (loss)/gain (2,620) 3,706 (2,620) 3,706Infrastructure net revaluation loss 0 (3,037) 0 (3,037)Balance at 31 December 20,891 23,511 20,891 23,511Restricted ReservesBalance at 1 January 0 0 14 14Appropriation of net surplus 0 0 1 0Application of trusts and bequests 0 0 (2) 0Balance at 31 December 0 0 13 14Total Equity 64,254 62,651 63,823 62,549Property Revaluation ReservesProperty revaluation reserves consist of:POLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Land 15,691 16,001 15,691 16,001Buildings 3,327 5,435 3,327 5,435Improvements 1,873 2,075 1,873 2,075Total Property Revaluation Reserves 20,891 23,511 20,891 23,51165


18. Financial Risk Management Objectives and PoliciesThe group’s principal financial instruments comprise bank deposits, cash and short-term deposits.The group has various other financial instruments such as trade debtors and trade creditors, which arise directlyfrom its operations.Foreign currency riskThe group has transactional currency exposures. Such exposures largely arises from purchases by thepolytechnic’s library in currencies other than the institutes’ functional currency. The group’s exposure to foreigncurrency risk is minimal.Commodity price riskThe group’s exposure to commodity price risk is minimal.Credit riskWith the exception of Student Fees the group trades only with recognised, creditworthy third parties.Receivable balances are monitored on an ongoing basis with the result that the group’s exposure to bad debts isnot significant.With respect to the credit risk arising from the other financial assets of the group, which comprise cash and cashequivalents and available-for-sale financial assets, the group’s exposure to credit risk arises from default of thecounter party, with a maximum exposure equal to the carrying amount of these instruments.There are no significant concentrations of credit risk within the group.Credit quality of financial assetsThe credit quality of financial assets that are neither past due nor impaired can be assessed by reference toStandard and Poor’s credit ratings (if available) or to historical information about counterparty default rates.POLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Counterparties with Credit RatingsCash at bank and term depositsAA 17,540 11,760 18,102 12,529Total Cash at Bank and Term Deposits 17,540 11,760 18,102 12,529Counterparties Without Credit RatingsLoans to related partiesExisting counterparty with no defaults in the past 1,226 790 0 0Total Loans to Related Parties 1,226 790 0 0Debtors and Other ReceivablesExisting counterparty with no defaults in the past 3,184 725 3,905 930Existing counterparty with defaults in the past 0 0 0 0Total Debtors and Other Receivables 3,184 725 3,905 93066Liquidity riskLiquidity risk is the risk that the group will encounter difficulty raising liquid funds to meet commitments asthey fall due. Prudent liquidity risk management implies maintaining sufficient cash, the availability of fundingthrough an adequate amount of committed credit facilities and the ability to close out market positions. Thegroup aims to maintain flexibility in funding by arranging committed credit lines when required.In meeting its liquidity requirements, the group maintains a target level of investments that must mature withinspecified timeframes.


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Categories of financial assets and liabilitiesPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Loans and ReceivablesCash and cash equivalents 6,541 5,760 7,168 6,230Student fees and other receivables 3,184 725 3,219 930Financial assets 756 110 10 10Total Loans and Receivables 10,481 6,595 10,397 7,170Financial Liabilities Measured at Amortised CostTrade and other payables 2,925 2,389 3,021 2,481Total Financial Liabilities Measured at Amortised Cost 2,925 2,389 3,021 2,48119. Capital ManagementThe group’s capital is its equity, which comprises accumulated funds and other reserves. Equity is represented bynet assets.The group is subject to the financial management and accountability provisions of the Education Act 1989,which includes restrictions in relation to: disposing of assets or interests in assets, ability to mortgage orotherwise charge assets or interests in assets, granting leases of land or buildings or parts of buildings andborrowing.The group manages its equity as a by-product of prudently managing revenues, expenses, assets, liabilities,investments and general financial dealings to ensure the group effectively achieves its objectives and purpose,whilst remaining a going concern.20. Commitments and ContingenciesOperating lease commitments – group as lesseeThe group has entered into commercial leases on buildings where it is not in the best interest of the groupto purchase these assets. These leases have an average life of between four and ten years with renewal termsincluded in the contracts. There are no restrictions placed upon the lessee by entering into these leases.Future minimum rentals payable under non-cancellable operating leases as at 31 December are as follows:POLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Within one year 2,218 1,548 2,295 1,931Due after one year but less than five years 7,639 1,292 7,677 2,856Due after five years 11,049 0 11,049 1,29220,906 2,840 21,021 6,07967


Capital commitmentsAt 31 December 2010 the group had commitments of $Nil (2009: $Nil).The polytechnic has agreed to contribute $3M towards the construction of a Performing Arts Theatre in Porirua.During 2009, $50,000, which was expensed by Whitireia, was provided to the Trust. This is a collaborativedevelopment with the Porirua City Council, Ngāti Toa and the Porirua Community Arts Council. Thiscommitment is contingent on the Porirua Performing Arts Theatre Trust raising the remaining funds. CouncilDeputy Chair, Suzanne Snively, is a member of the trust. Chief Executive, Don Campbell is a member of theorganising committee. The theatre will cost $13.2M and the construction will start in 2011. This commitmentis not included in the schedule above as the commitment and the timing of payments, is uncertain.Legal claimsThere is an outstanding legal claim against Whitireia brought by a former student. Whitireia is vigorouslydefending this claim. Further information about the claim is not able to be disclosed as it may affect the claim.The outcome of this claim will not affect the polytechnic’s status as a going concern.21. Related Party DisclosureTerms and conditions of transactions with related partiesProviding of ancillary services to and purchases from related parties is made in arm’s length transactions at bothnormal market prices and normal commercial terms.Outstanding balances at 31 December 2010 and 2009 are unsecured and settlement occurs in cash.Subsidiary 2010 2009$’000 $’000Whitireia Performing Arts Company LimitedServices provided by the institute 180 111Services provided to the institute 93 0Unsecured loans payable to the institute 669 790New Zealand Radio Training School LimitedServices provided by the institute 112 0Unsecured loans payable to the institute 557 0Transactions between Whitireia and its subsidiary include loans and advances to subsidiary. These loans andadvances are unsecured, interest free with no fixed terms of repayment.The polytechnic purchased 100% of the shares of the New Zealand Radio Training School Limited in April 2010.A guarantee has been provided to the Whitireia Performing Arts Company Limited to provide financial supportto ensure its ongoing financial viability. No other guarantees provided or received.For the year ended 31 December 2010, the group has not raised any provisions for doubtful debts relating toamounts owed by related parties as the payment history has been excellent (2009: $nil). This assessment isundertaken each financial year through examining the financial position of the related party and the market inwhich the related party operates in. When assessed as required the group raises such a provision.68


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Crown / GovernmentWhitireia is a wholly owned entity of the Crown. The Government influences the roles of Whitireia as well assignificant source of revenue.Whitireia enters into transactions with Government Departments and Crown agencies on an arm’s lengthbasis and where those parties are only acting in the course of their normal dealings with the institution. Thesetransactions are not separately disclosed because of the volume of the transactions and because the transactionsare conducted on an arm’s length basis in the normal course of business.Related party transactionsDuring the year the polytechnic purchased consultancy services from PricewaterhouseCoopers, a consultancyfirm, in which Council Member Suzanne Snively was a partner until 30 June 2010. These services cost $5,750(2009: $24,937) and were supplied on normal commercial terms. There were no unpaid invoices at year end.During the year the polytechnic purchased course materials from Plumbing World, a retail firm, in whichPlumbing Programme Manager John Sharp is a shareholder. These services cost $36,568 (2009: $20,327) andwere supplied on normal commercial terms. There were no unpaid invoices at year end.During the year the polytechnic purchased training services and equipment hireage from Stephen Wickens &Associates Limited, a training firm, in which Trades Faculty Dean Stephen Wickens is a Director. These services cost$1,485 (2009: $16,298) and were supplied on normal commercial terms. There were no unpaid invoices at year end.During the year the polytechnic purchased consultancy services from Career Services Rapuara, a Crown Entity, inwhich Deputy Chief Executive Arthur Graves is a board member. These services cost $2,573 (2009: $9,132) andwere supplied on normal commercial terms. There were no unpaid invoices at year end.During the year the polytechnic purchased consultancy services from Martin Jenkins, a consultancy firm, inwhich Deputy Chair of Council Alan Barker is a partner. These services cost $4,933 (2009: $13,855) and weresupplied on normal commercial terms. There were no unpaid invoices at year end.22. Key Management Personnel CompensationPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000Salaries and other short-term employment benefits 733 593 733 593Post employment benefits 19 0 19 0Total Key Management Personnel Compensation 752 593 752 59369


23. Councillors FeesCrown Entities Act 20042010 2009$ $Arthur T 10,440 2,240Fortuin G 10,720 3,080Sowry R (Chair) 22,956 0Marshall B M 1,400 2,520Mareko C 560 1,960Nicols A D 840 2,520Sharman D R 17,572 23,915Snively S 13,395 12,707Wilkinson R K 11,320 4,360Falepau L 1,400 2,240Hilliard M 1,400 1,960Ryder L 1,120 1,680Barker A 12,000 0105,123 59,18224. Employee RemunerationPOLYTECHNICGROUP2010 2009 2010 2009$’000 $’000 $’000 $’000100,000 - 109,999 2 1 2 1110,000 - 119,999 8 8 8 8160,000 - 169,999 1 2 1 2270,000 - 279,999 1 1 1 1Total employees 12 12 12 1225. Events After Balance Sheet DateIn February 2011 Council accepted a conditional offer for the sale of the Lindale campus. This property willcontinue to be used until the new campus is ready for occupation.Except as already disclosed, there were no other events that have occurred between 31 December 2010 and thedate of this report.70


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010STATEMENT OF RESPONSIBILITYThe Council and management are responsible for the preparation of Whitireia Community Polytechnic and group’sfinancial statements and statement of service performance and for the judgements made in them.The Council and management of Whitireia Community Polytechnic have the responsibility for establishing andmaintaining a system of internal control designed to provide reasonable assurance as to the integrity and reliabilityof financial reporting.In the Council and management’s opinion, these financial statements and statement of service performance fairlyreflect the financial position and operations of Whitireia Community Polytechnic and group for the year ended31 December 2010.Signed byChairperson of CouncilChief Executive30 April 2011 30 April 201171


Independent Auditor’s ReportTo the readers ofWhitireia Community Polytechnic and group’sfinancial statements and statement of service performancefor the year ended 31 December 2010The Auditor‐General is the auditor of Whitireia Community Polytechnic (the polytechnic) and group. TheAuditor‐General has appointed me, Clint Ramoo using the staff and resources of Audit New Zealand, to carryout the audit of the financial statements and statement of service performance of the polytechnic and groupon her behalf.We have audited:• the financial statements of the polytechnic and group on pages 36 to 70 that comprise the statement offinancial position as at 31 December 2010, the statement of comprehensive income, statement of changes inequity and statement of cash flows for the year ended on that date and the notes to the financial statementsthat include accounting policies and other explanatory information; and• the statement of service performance of the polytechnic and group on pages 18 to 31.OpinionIn our opinion:• the financial statements of the polytechnic and group on pages 36 to 70:• comply with generally accepted accounting practice in New Zealand and• fairly reflect the polytechnic and group’s:• financial position as at 31 December 2010 and• financial performance and cash flows for the year ended on that date• the statement of service performance of the polytechnic and group on pages 18 to 31:• complies with generally accepted accounting practice in New Zealand and• fairly reflects the polytechnic and group’s service performance achievements measured against theperformance targets adopted for the year ended 31 December 2010Our audit was completed on 2 May 2011. This is the date at which our opinion is expressed.The basis of our opinion is explained below. In addition, we outline the responsibilities of the Council and ourresponsibilities, and we explain our independence.Basis of opinionWe carried out our audit in accordance with the Auditor‐General’s Auditing Standards, which incorporatesthe International Standards on Auditing (New Zealand). Those standards require that we comply with ethicalrequirements and plan and carry out our audit to obtain reasonable assurance about whether the financialstatements and statement of service performance are free from material misstatement.Material misstatements are differences or omissions of amounts and disclosures that would affect a reader’soverall understanding of the financial statements and statement of service performance. If we had found materialmisstatements that were not corrected, we would have referred to them in our opinion.72


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010An audit involves carrying out procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements and statement of service performance. The procedures selected depend on our judgement,including our assessment of risks of material misstatement of the financial statements and statement of serviceperformance, whether due to fraud or error. In making those risk assessments, we consider internal controlrelevant to the polytechnic and group’s preparation of the financial statements and statement of serviceperformance that fairly reflect the matters to which they relate. We consider internal control in order to designaudit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion onthe effectiveness of the polytechnic and group’s internal control.An audit also involves evaluating:• the appropriateness of accounting policies used and whether they have been consistently applied• the reasonableness of the significant accounting estimates and judgements made by the Council• the adequacy of all disclosures in the financial statements and statement of service performance and• the overall presentation of the financial statements and statement of service performanceWe did not examine every transaction, nor do we guarantee complete accuracy of the financial statements andstatement of service performance. We have obtained all the information and explanations we have required andwe believe we have obtained sufficient and appropriate audit evidence to provide a basis for our audit opinion.Responsibilities of the CouncilThe Council is responsible for preparing financial statements and a statement of service performance that:• comply with generally accepted accounting practice in New Zealand• fairly reflect the polytechnic and group’s financial position, financial performance and cash flows and• fairly reflect the polytechnic and group’s service performance achievementsThe Council is also responsible for such internal control as it determines is necessary to enable the preparation offinancial statements and a statement of service performance that are free from material misstatement, whetherdue to fraud or error.The Council’s responsibilities arise from the Education Act 1989 and the Crown Entities Act 2004.Responsibilities of the AuditorWe are responsible for expressing an independent opinion on the financial statements and statement of serviceperformance and reporting that opinion to you based on our audit. Our responsibility arises from section 15 ofthe Public Audit Act 2001 and the Crown Entities Act 2004.IndependenceWhen carrying out the audit, we followed the independence requirements of the Auditor‐General, whichincorporate the independence requirements of the New Zealand Institute of Chartered Accountants.Other than the audit, we have no relationship with or interests in the polytechnic or any of its subsidiaries.Clint RamooAudit New ZealandOn behalf of the Auditor‐GeneralWellington, New Zealand73


Matters relating to the electronic presentation of the audited financialstatements and statement of performanceThis audit report relates to the financial statements and the statement of serviceperformance of Whitireia Community Polytechnic (the polytechnic) and groupfor the year ended 31 December 2010 included on the polytechnic and group’swebsite. The polytechnic and group’s Council is responsible for the maintenanceand integrity of the polytechnic and group’s website. We have not been engagedto report on the integrity of the polytechnic and group’s website. We acceptno responsibility for any changes that may have occurred to the financialstatements and statement of service performance since they were initiallypresented on the website.The audit report refers only to the financial statements and statement ofservice performance named above. It does not provide an opinion on anyother information which may have been hyperlinked to or from the financialstatements and statement of service performance. If readers of this report areconcerned with the inherent risks arising from electronic data communicationthey should refer to the published hard copy of the audited financial statementsand statement of service performance as well as the related audit reportdated 2 May 2010 to confirm the information included in the audited financialstatements and statement of service performance presented on this website.74


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010APPENDIX75


Appendix 1 – PROGRAMME ADVISORY COMMITTEESFACulty of ArtsDance (Performing Arts)Bachelor of Applied Arts (Performing Arts)Diploma in Performing ArtsPip ByrneWhitireia New ZealandBob CaterPorirua Community Arts CouncilKaye JujnovichWhitireia New ZealandNorman KainanaGraduate, Whitireia New ZealandMark KairuaPorirua City CouncilTanya KapitkoDirector DANZAnnette KarepaIndependent AdvisorTuaine RobatiWhitireia New ZealandMaryRose RoyalIndependent AdvisorDeirdre TarrantFootnote Dance CompanyAsalemo TofeteIndependent AdvisorDrama (Stage & Screen)Diploma in Stage and Screen ArtsDiploma in Applied Stage and Screen Arts(Advanced)Dushka BlakelyCapital EPip ByrneWhitireia New ZealandRichard FinnWhitireia New ZealandKaye JujnovichWhitireia New ZealandLibby JusticeWellington Actors AgencyColleen McCollDownstage TheatreKeryn StoneNew Zealand College of Performing ArtsSusan WilsonCirca TheatreMusicBachelor of Applied Arts (Music)Certificate in DJ MusicCertificate in Foundation MusicCertificate in Live Sound and Event ProductionCertificate in Rock, Jazz and Commercial MusicDiploma in Rock, Jazz and Commercial MusicRay Ahipene-MercerWellington City CouncilPaul BainesBusiness ConsultantPaul DyneMassey UniversityKaye JujnovichWhitireia New ZealandNeil MaddeverSound EngineerRoni MoeMana CollegeGeorge PackardWhitireia New ZealandIan SeumanuWhitireia New ZealandPati UmagaMusicianNeil WorboysSchool TeacherPhotographyCertificate in Advanced PhotographyCertificate in Practical PhotographyChris CoadFreelance PhotographerStanley GarmonswayPhotographic RetailerGlen HoweyTutor/Freelance Documentary PhotographerMurray LloydMurray Lloyd PhotographyMarie-Jean MillsWhitireia New ZealandMel PhillipsMel Phillips PhotographyTrish PointonPhotographerVisual ArtsBachelor of Applied Arts (Visual Arts)Certificate in MastercraftCertificate in Desktop Publishing for Print andthe WebCertificate in Digital DesignCertificate in Digital MediaDiploma in Digital DesignDiploma in Digital Design and MultimediaDiploma in Jewellery DesignDiploma in Visual ArtsMary-Jane DuffyWhitireia New ZealandKenneth GilliamNorse Advertising DesignBarbara HarfordWhitireia New ZealandBob KerrWellington ArtistSimon MannChrome ToasterKivani MoriartyPātaka Museum of Arts & CulturesCollin PhillipsBase Two LimitedDonald PrestonMassey UniversitySue ScottWhitireia New ZealandMargaret TollandPātaka Museum of Arts & CulturesRudy Whitehead-LopezWhitireia New ZealandJack YanJack Yan & AssociatesCreative WritingBachelor of Applied Arts (Creative Writing)Diploma in Creative WritingDiploma in Creative Writing (Advanced)Graduate Diploma in Creative WritingPip ByrneWhitireia New ZealandMary-Jane DuffyWhitireia New ZealandChris ElseNZ Society of AuthorsCatherine FitzgeraldBlue Skin FilmsVicki-Anne HeikelIndependent AdvisorAdrienne JansenWhitireia New ZealandKaye JujnovichWhitireia New ZealandKaren RossMinistry for Culture & HeritageJournalismNational Certificate in JournalismNational Diploma in Journalism (Multi-media)Certificate in Multimedia JournalismDebbie BakerNew Zealand Radio Training SchoolTerry BrownRadio New Zealand76


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Clive ConlandFreelance Radio JournalistBernadette CourtneyDominion Post NewspaperMatt DallasKapi Mana NewspaperGeoff DaviesChartered Accountants JournalSimon EdwardsHutt NewsMike FletcherNZJTOKim GriggsFreelance JournalistGordon McBrideTV3Marie McNicholasNewsroomCharles MabbettAsia:NZJoel MaxwellNorthern Courier & Petone Herald NewspapersRob OlsenThe Wellingtonian NewspaperQueenie RikihanaWhitireia New ZealandJulie StarrMulti-media ConsultantMark TorleyTVNZJim TuckerWhitireia New ZealandMaria (Mia) UluilelataGraduate, Whitireia New ZealandDavid VaeafePacific Cooperation FoundationAaron WatsonCapital Times NewspaperBernie WhelanWhitireia New ZealandPublishingDiploma in PublishingDiploma in Publishing (Applied)Fergus BarrowmanVictoria University PressRobbie BurtonCraig Potton PublishingElizabeth CaffinAuckland University PressLinda HendersonBooksellers NZRachel LawsonWhitireia New ZealandAnn MallinsonMallinson-Rendel PublishersAnne TuckerWhitireia New ZealandTeacher EducationBachelor of Teaching (Early Childhood Education)Diploma in Early Childhood EducationRama ClayTitahi Bay Kohanga ReoRose DuffyMoira Callagher KindergartenDiane LawrenceAscot Park KindergartenChristine MacilquhamTitahi Bay KindergartenTolo PereiraSeedsBronwyn PullenBronwyn’s Place PreschoolLynlee ShawTe Whare Ako Childcare CentreCaroline StairmandWhitireia New ZealandBella Tanielu-DickWhitireia New ZealandFaculty of BusinessBusiness & ManagementBachelor of Applied Business StudiesDiploma in AccountingDiploma in HR ManagementDiploma in ManagementDiploma in MarketingGraduate Diploma in Applied Business StudiesLegal Executives CertificateNew Zealand Diploma in BusinessNZIM Certificate in ManagementNZIM Certificate in Small Business ManagementInformation TechnologyBachelor of Information TechnologyCertificate in Information TechnologyDiploma in Information Technology(Levels 5 & 6)Graduate Diploma in Information TechnologySue ChardWhitireia New ZealandGordon ChurchillWhitireia New ZealandMark CopseyPorirua Business TrustMurray CresswellCiscoMike GunnTelecom NZRick HookGen-iLiz KellyKelly Hygiene LimitedGerry McCulloughWhitireia New ZealandCliff PrattDatamailMichael StevensE Learning PoriruaBee TunengurnStatistics New ZealandNick WempeWhitireia New ZealandLaurie WilsonMarketmindEnglish LanguageCertificate in English LanguageCertificate in English Language (Advanced)Lynda EvesRMS Refugee ResettlementAriadne FountainPorirua Language Project IncEllanor HenryWelTecEster LabanWhitireia New ZealandReverend Perema LeasiP.I.P.C Church MinisterKaye Le GrosWhitireia New ZealandSusan McNattyWhitireia New ZealandReverend Setu MasinaRetired Minister of the Pacific Island ChurchBounyang ThiphakoneLaos Community AdvisorLeith WallaceWhitireia New ZealandAnnette WoodsSettlement SupportFaculty of HealthFoundation EducationCertificate in Foundation Education (withstrands in Business, Health Science & SocialScience)Anne AbbottWhitireia New ZealandHelen BorrenWhitireia New Zealand77


Helen ClearyWhitireia New ZealandAtarangi ClothierWhitireia New ZealandBeth DerbyWhitireia New ZealandYvette ErasmusWhitireia New ZealandCarolyn FryWhitireia New ZealandGabrielle GorstWhitireia New ZealandRebekah GrayWhitireia New ZealandTanveer KhanPast Student, Whitireia New ZealandGail KirklandWelTecHilary LacunzaWhitireia New ZealandOlivia LamekoStudent Representative, Whitireia New ZealandRos LeahyWhitireia New ZealandBelinda McGrathWhitireia New ZealandPani McLeanWhitireia New ZealandMary MandersonWhitireia New ZealandPenny MorrisWhitireia New ZealandPauline MunceyAotea CollegeLeanne PoolWhitireia New ZealandHeather Reeves-TimmsWhitireia New ZealandJuanita RichardsonWhitireia New ZealandSimanu SaWhitireia New ZealandWendy ScottWhitireia New ZealandSue SewellWhitireia New ZealandMary SilvesterWhitireia New ZealandEileen TimuStudent Representative, Whitireia New ZealandLitiana UluiburotuStudent Representative, Whitireia New ZealandJohn UpritchardWhitireia New ZealandFiona WainWhitireia New ZealandLeisha WilliamsWhitireia New ZealandNursingBachelor of NursingAnne BrinkmanNew Zealand Nursing OrganisationTony Dal DinCapital & Coast District Health BoardAlison ErueraWakefield HospitalMargaret FaulknerCommunity RepresentativeSushi GellarStudent Representative, Whitireia New ZealandCatherine GibsonCapital & Coast District Health BoardCarmel HaggertyWhitireia New ZealandMichelle HalfordHutt Valley District Health BoardAllison JamiesonRoyal New Zealand Plunket SocietySandra JonesWhitireia New ZealandJolanda LemowWhitireia New ZealandBelinda McGrathWhitireia New ZealandLinda MillsStudent Representative, Whitireia New ZealandAnjana NaiduCapital & Coast District Health BoardJocelyn PackHealthcare of New Zealand LimitedWendy PelletLongview HomeKaye PlunkettRiverleigh Rest Home & HospitalLeanne PoolWhitireia New ZealandMichelle RobinsonPartners Porirua TrustJill StevensWhitby DoctorsAngela StevensonWhitireia New ZealandSue TansleyHutt Valley District Health BoardTiria Te AonuiStudent Representative, Whitireia New ZealandDaril ThomasCapital & Coast District Health BoardKathy TreziseCapital & Coast District Health BoardBachelor of Nursing MāoriMaria BakerTe Rau MatatiniJackie DavisCapital & Coast District Health BoardAdrienne Donnelly-KaraTe Rau MatatiniDebbie EggoWhitireia New ZealandCarmel HaggertyWhitireia New ZealandKaraitiana JacksonWhitireia New ZealandWillis KateneWhitireia New ZealandShayloa KoperuYouth Horizons/Whitireia New ZealandMissy McLeanMaraeroa Marae Health ClinicTracey MorganTe Runanga (NZNO)Lianne OrmsbyMaraeroa Marae HealthPauline OwensStudent Representative, Whitireia New ZealandSha PanapaWhitireia New ZealandSharon ReidKokiri Marae Health & Social ServicesDr Margaret Southwick QSMWhitireia New ZealandJessica TamihanaTe Runanga (NZNO)Carmen Timu-ParataWhitireia New ZealandTiana WilsonStudent Representative, Whitireia New ZealandRanei WineeraCompass HealthFaith WoodcockOra Toa Health UnitBachelor of Nursing PacificDoreen AgnewRegistered NurseAnne Allan-MoetauaMinistry of Health78


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Folole EseraSamoan Nurses AssociationElaine Ete-RaschWhitireia New ZealandFaleula FatialofaSamoan Nurses AssociationMaria FinauStudent Representative, Whitireia New ZealandCarmel HaggertyWhitireia New ZealandCheri HoffmanStudent Representative, Whitireia New ZealandKathy HollowayWhitireia New ZealandEve KaimoanaRegistered NurseAsenati Kupa ApolinarioRegistered NurseKupa KupaWellington Independent Practitioners AssociationSipaia KupaWhitireia New ZealandHanele LemisioStudent Representative, Whitireia New ZealandFaye LogovaeHutt Valley District Health BoardSiloma MasinaHutt Valley District Health BoardMelanie MataRegistered NurseJean MitaeraWhitireia New ZealandHoney OrmsbyClinicianSharon PhillipsWhitireia New ZealandMarie PrestonWhitireia New ZealandFuimaono Karl Pulotu-EndermannCapital & Coast District Health BoardJoy RichardsWhitireia New ZealandWendy ScottWhitireia New ZealandDr Margaret Southwick QSMWhitireia New ZealandLoma-Linda Tasi-MulitaloWhitireia New ZealandFiona TautuaRegistered NurseJayne Tawhi-AmopiuRegistered NurseUngatea TuitupouWhitireia New ZealandRita Vaafusuaga-ErikaCapital & Coast District Health BoardIunita VaofusiPetone Union HealthLeisha WilliamsWhitireia New ZealandPostgraduatePostgraduate Certificate in HospicePalliative CarePostgraduate Certificate in Primary HealthCare Speciality NursingPostgraduate Certificate in PerioperativeSpeciality NursingPostgraduate Certificate in NursingNational Certificate in Tamariki Ora – WellChild ServicesNanette AingeCanterbury District Health BoardGill AlcornVibe, Youth Health ServiceKerri ArcusWhitireia New ZealandJennie BanksHutt Valley District Health BoardErin BeatsonRoyal New Zealand Plunket SocietyAnne BrinkmanIndustry RepresentativeMegan CameronRoyal New Zealand Plunket SocietyMary DalyHutt Valley District Health BoardCatherine FowlerExternal ModeratorTheresa FowlerHutt Valley District Health BoardMichelle HalfordHutt Valley District Health BoardPhil HawesWhitireia New ZealandKerrie HayesCapital & Coast District Health BoardAnne HodrenRoyal New Zealand Plunket SocietyKathy HollowayWhitireia New ZealandSheryl HuntCapital & Coast District Health BoardMary Ann JohnsonMEDTRA Clinical Education LimitedTheresa JonesEldon LodgeJenny KeeneHutt Valley District Health BoardAnna Liki-FaalenuuRoyal New Zealand Plunket SocietyJulie MaherWhitireia New ZealandChris MurphyMary Potter HospiceAnjana NaiduCapital & Coast District Health BoardDr Kathy NelsonVictoria UniversityVicky NobleCapital & Coast District Health BoardMonica O’ReillyHutt Valley District Health BoardGeorge OrsbornWhitireia New ZealandLinda PolaschekCapital & Coast District Health BoardKate ReidCanterbury UniversityClaire RenorCapital & Coast District Health BoardAlison RoweCapital & Coast District Health BoardMerryl RyanRoyal New Zealand Plunket SocietyMary SchumacherHospice New ZealandTrish SmithHutt Valley District Health BoardSue TansleyHutt Valley District Health BoardWendy TrimmerWhitireia New ZealandMyra WilsonMEDTRA Clinical Education LimitedParamedicsBachelor of Health Science (Paramedic)Don BanksWairarapa District Health BoardStephanie CurrieWhitireia New ZealandPaul DaveyAUT UniversityMeg de JouxStudent Representative, Whitireia New ZealandCheryl Des LandesSt John Ambulance Central79


Craig DraytonWhitireia New ZealandAimee FakeWhitireia New ZealandSue GullerySt John, Education Projects ManagementSusan HoyleWellington Free AmbulanceCaroline KaneStudent Representative, Whitireia New ZealandWillis KateneWhitireia New ZealandKen McIverWhitireia New ZealandMary MandersonWhitireia New ZealandIan MayTaranaki District Health BoardGlen MitchellWhitireia New ZealandAlan O’BeirneWellington Free AmbulanceMichelle OldStudent Representative, Whitireia New ZealandAndrew OrangeMedicine Management LimitedLeigh ParkerWhitireia New ZealandGrant PennycookSt John Ambulance CentralDeanna RobbStudent Representative, Whitireia New ZealandTim RobertsWellington Free AmbulancePete RoeWellington Free AmbulanceGary StrongWellington Free AmbulanceWendy TrimmerWhitireia New ZealandDavid WatersAmbulance New ZealandNigel WatsonStudent Representative, Whitireia New ZealandAlan WilsonWhitireia New ZealandBenjamin Wylie-CheerStudent Representative, Whitireia New ZealandSteve YankoSt John Ambulance CentralSocial & Community workNational Certificate in Mental Health(Mental Health Support Work)National Diploma in Mental Health(Mental Health Support Work)Postgraduate Certificate in Specialty CarePostgraduate Certificate in Nursing(Mental Health)Stephen AllsoppHutt Valley District Health BoardKerri ArcusWhitireia New ZealandDr Helen BichanHonorary MemberLewis CateCapital & Coast District Health BoardZep ColeCourt Liaison NurseAndrew Curtis CodyWairarapa District Health BoardTony Dal DinCapital & Coast District Health BoardMargaret DanielaHutt Valley District Health BoardJoanna DavisonWhitireia New ZealandJanet EdmondCentral Region WorkforceDebbie EggoWhitireia New ZealandNigel FairleyCapital & Coast District Health BoardKate FarrugiaMid Central HealthTevita FinauVakaolaFiona FlisStudent Representative, Whitireia New ZealandDeidre FloranceCapital & Coast District Health BoardDebbie GellPublic Prisons ServiceAngie GreenHutt Valley District Health BoardShelley GuntherWhitireia New ZealandCarmel HaggertyWhitireia New ZealandTe Aranga HakiwaiTe Roopu Whakapakari Ora TrustKathy HollowayWhitireia New ZealandRosanne JohnsonCapital & Coast District Health BoardAreta KoopuCapital & Coast District Health BoardShayola KoperuWhitireia New ZealandJuliana KorzonWhitireia New ZealandKay LaracyWhitireia New ZealandRos LeahyWhitireia New ZealandNani McCluskeyCapital & Coast District Health BoardSalevao ManaseManinoa Community Care Trust IncBeverly MillerHenry Bennett CentrePaul MolesTimata HouJanine OlasaEarly Intervention ServicesReg OrovwujeCapital & Coast District Health BoardOlive RedfernGood Health WanganuiHeather Reeves-TimmsWhitireia New ZealandMeghan RobertsonNelson Marlborough District Health BoardBachelor of Social WorkLinda AlanFanau CentreMaegan BirdStudent Representative, Whitireia New ZealandJon BlackshawCompassDebbie CoombeStudent Representative, Whitireia New ZealandLainey CowanAotearoa New Zealand Association Social WorkLynn DavidsonNew AvenuesTangi EdwardsTaeaomanino TrustAlosina FaneTaeaomanino TrustOkesene FaraimoWesley Community ActionFa’a FeliuaiStudent Representative, Whitireia New Zealand80


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Rita HarrisStudent Representative, Whitireia New ZealandLee HenleyHutt Valley District Health BoardCaroline HerewiniTe Whare Tiaki Women’s RefugeMaria IafetaYPTMHelen JanesSalvation ArmyLucia KasianoWhitireia New ZealandBernice KershawArawhata Prison, Department of CorrectionsElizabeth KoniaBarnardosSophie LeeksStudent Representative, Whitireia New ZealandJoy LuddonKapiti SkillsPaula MasoeTaeaomanino TrustJean MitaeraWhitireia New ZealandBonita MoanaStudent Representative, Whitireia New ZealandMargaret PackWhitireia New ZealandTheresa PeteliPacific Support Services Wellington HospitalBernard PristonAbbat TrustElizabeth RaukawaKokiri Marae Hauora & Social ServicesHeather Reeves-TimmsWhitireia New ZealandBridget RocheChallenge 2000Apii Rongo-RaeaWhitireia New ZealandSam SamuelVakaolaSokopeti SinaVakaolaAggy SetefanoStudent Representative, Whitireia New ZealandDr Margaret Southwick QSMWhitireia New ZealandLucia StowersNakau Enei TamarikiHelen SullivanWellington HELPSarah TeaurimaFanau CentreHineamoa TirkateneChild Youth & FamilyKuresa Tiumalu-FaleseugaWhitireia New ZealandRewa WaltersStudent Representative, Whitireia New ZealandDean WebleyChild Youth & FamilyLeisha WilliamsWhitireia New ZealandBridget WilsonChild Youth & FamilyTracey YarrallPorirua Living Without VoilenceFaculty of Service IndustriesOffice Systems & ComputingCertificate in Office Administration &Computing (Introductory,Intermediate, Advanced)National Certificate in Business Administration& Computing (Level 2 & 3)National Certificate in Administration (Level 4)Certificate in Office Skills & ComputingCertificate in Retail ManagementNational Certificate in Computing (Level 2 & 3)National Certificate in Business First LineManagement (Level 3)National Certificate in Business First LineManagement (Level 4)National Certificate in Retail (Level 3)Short Course Certificate in ComputerApplicationsShort Course Certificate in MYOB (Accounts)Community ComputingJanine DeanWhitireia New ZealandDale HartlePorirua City CouncilAnne Le’aupepeCapital & Coast District Health BoardBeauty & HairdressingCertificate in Beauty and HairdressingCertificate in Beauty TherapyCertificate in Retail & Cosmetic ServicesNational Certificate in Beauty Services(Beautician) (Level 4)National Certificate in Beauty Services (NailTechnology) (Level 4)National Certificate in Hairdressing (SalonSupport) (Level 3)Diana BeaufortReds HairdressingMaureen BowringHair Craft CentreAlison BriggsAbsolute SkincareRachael BroadWhitireia New ZealandPene BurnsHairdressing Industry Training OrganisationVicki Flight-FoxleyWhitireia New ZealandHelen GardinerWhitireia New ZealandNeil GardinerWhitireia New ZealandKaren GoodmanWhitireia New ZealandJolie GunnWhitireia New ZealandGeraldine HannahWhitireia New ZealandCathie JohnsonWhitireia New ZealandPaula PhelanFaceFacts Mobile LaserJennifer PoutoaWhitireia New ZealandKatie RobinsonWhitireia New ZealandTania Van WanrooyFaceFacts Mobile LaserHospitalityCertificate in Professional CookeryCertificate in Cafe ServiceCertificate in Work Skills (Hospitalityand Tourism)National Certificate in Tourism (Core Skills)National Diploma in Hospitality ManagementDave MarrHospitality Standards InstituteBelinda WottonPeppermill CafeMaeleen OwenPorirua i-SITELisa Harris-PowellWhitireia New ZealandLiz WaterhouseWhitireia New Zealand81


Outdoor Adventure & TourismCertificate in Outdoor AdventureCertificate in Outdoor Leadership (AbseilInstructor, Abseil Leadership, Alpine Instructor,Alpine Leadership, Bush Instructor, BushLeadership, First Aid Instructor, MaintainingSafety, Medical Leadership)Diploma in Outdoor AdventureDiploma in Outdoor Leadership (with strands inOutdoor First Aid, Bush, Alpine, Abseil or HUNTS)Joe GreenNew Zealand PoliceMike SprayNew Zealand Mountain Safety CouncilChris TewsNew Zealand Mountain Safety CouncilHelen GardinerWhitireia New ZealandLeonce JonesNew Zealand Mountain Safety CouncilJon LasenbyWhitireia New ZealandChris HallWhitireia New ZealandBill O’LearyNew Zealand Deerstalkers Associationfaculty of TradesAutomotiveCertificate in Automotive EngineeringCertificate in Automotive Engineering (Advanced)Certificate in Motor Industry (Automotive,Electrical & Mechanical Engineering)Certificate in Trade SkillsDavid BowlerBowler Motors LimitedIain CampbellWhitireia New ZealandIan CapewellPlimmerton MotorsPaul CooksleyPart MasterWayne DorganWayne Dorgan Auto RepairsGraham GarthwaiteWhitireia New ZealandNick McGirrMotor Industry Training OrganisationGreg MarakuMobil Oil New ZealandCraig MartinRutherford and BondTony PattersonWhitireia New ZealandRobert PauletichLand Transport Safety AuthorityNilu SenadeeraWhitireia New ZealandEoin StuartNorth City MotorsStephen WickensWhitireia New ZealandCarpentry, Electrotechnology & PlumbingCertificate in CarpentryCertificate in Electrical EngineeringCertificate in Plumbing, Drainlaying, Gasfittingand RoofingDarryl BradfordBuilding & Construction Industry TrainingOrganisationCraig CochranePlumbing, Gasfitting & Drainlaying IndustryTraining OrganisationSam DeanWhitireia New ZealandGraham GarthwaiteWhitireia New ZealandDan GroveWhitireia New ZealandNick HallWhitireia New ZealandGuy HarrisWhitireia New ZealandJason McMahonIndepth PlumbingSteve NewlandOrganised Chaos Plumbing CompanyJohn RyanJohn Ryan PlumbingNilu SenadeeraWhitireia New ZealandJohn SharpWhitireia New ZealandJames TaylorMana BathroomsStephen WickensWhitireia New ZealandAviationCertificate in Aviation (Aeroplane)Certificate in Aviation (Helicopter)Certificate in Aviation (Helicopter) (Advanced)Certificate in Aviation (Helicopter) TurbineCertificate in Aviation (Multi-EngineInstrument Rating)Julie AinsworthWhitireia New ZealandGraeme BarrellKapiti Aero ClubCarl JonesWhitireia New ZealandRichard LydersKapiti Air AcademyPhilip MaguireHelicopter Flight TrainingTania PorterKapiti Air AcademySam RichmondHelicopter Flight TrainingStephen WickensWhitireia New ZealandTransportCertificate in Commercial Road TransportCertificate in Road TransportMaria-Lee BurlandWhitireia New ZealandJames CameronInfratrain New ZealandIain CampbellWhitireia New ZealandSteve ChristensenDowner EDI WorksTama CokerNew Zealand Coach ServiceMaureen DuffyTranzqual Industry Training OrganisationChris HallWhitireia New ZealandTony LansdownTranzqual Industry Training OrganisationTony RyanPolice National HeadquartersPeter SheppardAA Driver Education FoundationTearii TeonoWhitireia New ZealandShayne WarrenWhitireia New ZealandStephen WickensWhitireia New ZealandFloristry & HorticultureCertificate in Horticulture and LandscapingNational Certificate in Floristry (Level 2)Floral DesignCertificate in HorticultureClaire ClarkNew Zealand Professional FloristsSheryl CollinsBlack Rose Florist82


WHITIREIA NEW ZEALAND ANNUAL REPORT 2010Mary DinnissHorticulture Industry Training OrganisationDavid HarrisDouble D WholesalersCarl JonesWhitireia New ZealandMary-Ellen LeenWhitireia New ZealandJon MullerWellington Gardens LimitedTracey NewportWhitireia New ZealandMegan ParkerWhitireia New ZealandCeleste ShotterWhitireia New ZealandTony TomlinIndependent AdvisorStephen WickensWhitireia New ZealandSteve WilsonTe RitoHanna ZwartzTe RitoTe Wānanga MāoriTe Reo, Whakairo, Weaving, Waka AmaDiploma in Whakairo (Advanced) – ToiereWhakairoCertificate in Reo Māori – Te Ara PikoCertificate in Reo Māori - Tēnei AuCertificate in Waka AmaCertificate in Waka Ama (Advanced)National Certificate in Whakairo (Tuturu)(Level 4)National Diploma in Reo Māori (Level 5)National Diploma in Reo Māori (Level 6)National Diploma in Whakairo (Level 5)National Diploma in Whakairo (Level 6)Te Hiringa o Te ReoHerani De MuthToa Waka Ama ClubKohai GraceArtistHinemoa HilliardArtist, Massey UniversityEvan HippoliteNgāti ToaTuakana HolmesArtistKevin HotuWhitireia New ZealandKahuwaero KateneNgāti ToaWillis KateneWhitireia New ZealandShayola KoperuWhitireia New ZealandJames MolnarWhitireia New ZealandTaku ParaiWhitireia New ZealandJustin PunaWhitireia New ZealandEruera RuwhiuWhitireia New ZealandKohuroa RuwhiuTe Kura Māori o Porirua, Toa Waka Ama ClubTakirirangi SmithArtistNatalia SpoonerStudent Representative, Whitireia New ZealandThomas TawhiriTe Wananga o AotearoaMareikura Whakataka-BrightwellWhitireia New ZealandAdam WineeraArtist83


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