Annual Report 2019

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Sport Auckland

Annual Report 2019




Hei whakaawe i o tatou -

hapori kia whai i te

ara o te hauora me te

whakapakari tinana


About Us


Chair and CEO


Board of Trustees


Strategic Plan 2020-2024


Communities of Activity


Secondary Schools


Locally-Led Case Study




Targeted Populations


Club Capability and Coaching


Health and Wellness


Our Team


Financial Statements


Audit Report


P O Box 26599, Epsom, Auckland 1344



(09) 623 7900

Registered Charity Number CC23631


Andrew Williams (Chair)

Di Lasenby (Treasurer)

Brendon O’Connor

Chad Paraone

Gaye Bryham

Mace Ward

Mark Rice


Sport Auckland is a Regional Sports Trust that was established in 1992. We are a Registered Charity, CC23631. Our vision is to

“Inspire our Communities to Live Healthy and Active Lifestyles.”

As a change agent, connector and system builder we play a large advocacy and influencing role on behalf of our local

communities. We focus on ensuring there is quality sport and active recreation experiences for our communities; and ensuring

our communities have the knowledge and support to live healthy, active lifestyles. We foster locally-led community programmes.

Wellness is at the core of what we do.

You will find us:

• helping to build a system that ensures quality opportunities exist for our young people in sport, active recreation and

physical activity along with positively addressing inequality, diversity and inclusion issues;

• helping to build the capability of sports clubs and other organisations that require our help so as to be able to deliver

quality experiences to their membership;

• working on opening up more spaces and places for sport and active recreation to take place within our community;

• upskilling and increasing participation in volunteer coaching and volunteer work.

As a charitable trust with a finite set of resources and funding we take a targeted approach to our work. We focus on community

need. We listen to our community to connect and help.

This financial year most of our community sport work has centered in the local board geographical areas of Maungakiekie-

Tamaki, Puketapapa, Albert-Eden, Howick, and Waitemata. Some of our community sport work did take place in our wider


Currently our Health and Wellness programmes, delivered on behalf of the ADHB and CMDHB, are situated in Glen Innes,

Mt Albert, Mt Roskill, Otahuhu, Onehunga, Avondale, Inner City, Waiheke Island, Great Barrier Islands, Highland Park, Otara,

Mangere, Manurewa, Papatoetoe, Papakura, Franklin and Waiuku communities.

“Staff felt more confident and comfortable coaching netball which resulted

in an increase in participation at netball cluster day and more opportunities

for students to play netball at school”

Teacher, Tamaki Cluster

“My balance has improved and I no longer get hip pain when I am standing

for long periods of time. The classes that Sport Auckland staff takes and

exercises that she gave me has really helped”

Graduate, Highland Park Green Prescription

4 Annual report




6 Annual report


from our Chair and CEO

Tena Koutou Katoa, Talofa lava, Namaste and Welcome.

It is with great pleasure that we present our 27th Annual Report to our stakeholders. Reflecting on a very busy year we are proud

to highlight that our work has impacted on some 36,000 Aucklanders and that we remain committed to our purpose of inspiring

our communities to live active healthy lives.

Both our community sport and our health and wellness work remains focussed on helping to address the issues that face many

Aucklanders today – a rise in physical inactivity, obesity, mental health issues, inequities to be able to participate in physical

activity, sport and active recreation and the genuine lack of enough spaces and places for Aucklanders to take part in active

recreation and sport. To address all these issues and find solutions requires genuine visionary leadership and the conviction to

embrace new ways of doing things.

Interestingly in February of this year the North Harbour Rugby Union (NHRU) made a significantly bold move to disband its

under 14 representative team. It also expanded the non-contact Rippa version of rugby to allow kids aged up to 13 to play this

format. The decision demonstrated visionary leadership. It showed a conviction to do something new, but created a furore

up and down the country. The move was applauded by Sport New Zealand and their Sport Development Consultant, Alex

Chiet, gave his reasoning as to why he backed the decision based on not specialising at an early age. NHRU were responding

to and listening to what the kids wanted to do. To address the inequities of being able to participate in sport and to avoid the

detrimental factors that can be associated with kids being asked to specialise at such an early age, they chose to be bold and

different. They chose to modify their offerings and to bring the fun element back to their sport.

In his introduction in his book “Range – Why Generalists Triumph in a Specialized World”, David Epstein paints for us the two

different routes that Tiger Woods and Roger Federer took to get to the top. Tiger Woods first held a putter in his hands at age

seven months. We all know his sporting story from that moment on. Roger Federer as he grew up was “a kid who loved to play”.

And play he did – basketball, hand ball, tennis, table tennis, badminton, soccer, swimming, skateboarding, wrestling, skiing. He

did not specialise in tennis until well into his teens and even then asked to be kept back a grade so he could play with his mates.

It is a good read. While neither path is wrong, we do have the statistics and evidential data that suggests that kids want to have

fun; they want to try all sorts of opportunities and they want to play with their mates. Many who do not make various early

representative grades give up on participation. But the message for Mum and Dad is that for many kids they can still succeed

without that early specialisation. And perhaps they may become more rounded individuals, develop more skill sets and have a

life-long love for sport and active recreation. Which is exactly what we would love to see happen.

Taking the World Health Organisation guidelines into consideration and the projected growth population in Auckland, it is a

sobering thought that by 2040 we could have some 1.5 million Aucklanders who will be either inactive or not doing enough

physical activity to be able to lead healthy active lifestyles.

So what can we do to either reverse or mitigate such trends. We know we cannot do any of our work in isolation. We need to

embrace more bold decision making such as the likes of the NHRU. So our success in our sector to reverse trends, embrace bold

visionary decision making, disrupt historical thinking and change behaviours comes down to partnering and collaborating

with other likeminded organisations and funders who share our vision that our communities can lead healthy active lifestyles

Annual report


and have a life-long passion for sport, play and active


To that end we are indebted to our major funders; Auckland

Council, Maungakiekie- Tamaki Local Board, Puketapapa

Local Board, Albert-Eden Local Board, Howick Local Board,

Auckland District Health Board (ADHB), Counties Manukau

District Health Board (CMDHB), Foundation North, Lion

Foundation, New Zealand Community Trust, Four Winds, Mt

Wellington Foundation, our Tamaki, Roskill and Inner City

School Clusters and Aktive Auckland Sport and Recreation.

Our outcomes and shared vision are aligned with all these

funders and with their support we are making many inroads

to address the barriers and blinkered thinking that

exist that makes being able to partake in sport, play and

active recreation so hard.

“Alone we can do so little; together we can do so much.”

Helen Keller

reach further than ever before.

Likewise our Health and Wellness team have played a

significant role in our wellbeing work. We have delivered the

Green Prescription programme to over 10,000 participants

on behalf of the ADHB and CMDHB; and over 150 children

took part in the Active Families contract we hold with the

ADHB. Our graduates tell us they have made significant

changes to their diets, have increased their physical activity,

confidence and energy levels are up, stress levels down and

many had lost weight as personal goals were achieved. But,

more importantly they have felt strongly supported by our

skilled staff as they have embarked on their own journey

of behavioural change and self management. It is both

humbling and a privilege to support these participants and

to see the significant changes they have made throughout

the duration of their programmes. Our relationship between

our two Health Boards continues to be very strong and we

thank them both for their continued support of our work.

Aktive plays a significant role for us as they double up not

only as one of our significant funders but as a significant

partner as well. Together with them and our other partners,

Harbour Sport, Sport Waitakere and CLM Community

Sport we continue to deliver on the strategy The Auckland

Approach to Community Sport http://www.sportauckland.


Sport. Into its third year of delivery we are building a system

that aims to increase participation in physical activity and

active recreation particularly for our Young People aged

5-18 years, Girls aged 10-18 years, and our Indian, Māori,

Chinese and Samoan ethnic groups. There continues to be

a strong emphasis on helping our tamariki and rangatihi

and helping those communities that due to varying

circumstances are often prone to being more inactive than


Good quality coaching and building the capability of the

community adds significant resource and manpower

to our community sport system. Our skilled staff have

worked tirelessly this year alongside our key stakeholders,

committed to looking for locally-led solutions for local

community issues. We are ensuring that we develop

locally-led leaders that can and will champion for quality

opportunities for play, sport and active recreation in their

local communities. We thank our community sport staff

for all the significant outcomes and impact that they have

achieved this year, including extending our community

We record elsewhere the work our volunteer Board

undertook this year but take the time to thank each and

every one of them for their time, commitment and excellent

stewardship. The Board worked tirelessly ensuring that we

were on track to achieve all of our deliverables, while at the

same time they crafted away on a new refreshed strategic

plan for 2020-2024. There is a commitment by the Board

to achieving the Sport NZ Good Governance mark next

year and that process is currently underway with Sport

NZ assistance. There is also an appetite to undertake the

CQ (Cultural Intelligence) Tick as part of best practice and

looking forward to the future.

So in conclusion as we did last year we again thank all

of our stakeholders and community for placing such a

high element of trust in us in our efforts to inspire our

communities to live healthy active lives. We look forward to

continuing to work with you all during the next 12 months.

Andrew Williams, Chair, Sport Auckland

Mike Elliott, CEO, Sport Auckland

8 Annual report


Our Board met 9 times this financial year and conducted our Annual AGM on 28th November 2018. As part of their Governance

role the Board’s focus this year was on several major pieces of work including:

• A new Strategic Plan that would take effect from 1 January 2020

• A new Green Prescription tender with CMDHB involving a new Joint Venture partnership with South Seas Healthcare and

Papakura Marae

• Participation in Aktive’s new Long Term Strategic Framework

• Oversight of Submission to DIA on the Messara Review, that had the potential to have a negative effect on Class 4 Gaming

that part funds the Sport Sector

• Consideration and approval of over 75 local Kiwisport projects

• Oversight of Sport Auckland’s sustainability and adherence to legislative requirements, including acting on our Audit and

Risk committee’s work and advice throughout the year

• Oversight of staff health and wellness and professional development

• Oversight of Sport Auckland’s attainment of funders’ requirements and KPIs

• Oversight of our response to HDANZ audit of our Green Prescription and Active Families contracts with ADHB/CMDHB

• Approval of updated policies – Pandemic Plan, Hand Washing, Smoke-Free Workplace, Healthy Eating, Maori Heath, Safe

Food Handling and Whistle Blowing

• Oversight of response to audit report and recommendations from RSM Hayes Audit

• Oversight of stakeholder survey and stakeholder relationships

• Oversight of Performance of CEO

The Board’s work this year was guided by their annual workplan, annual budget, business risk register and health and safety

risk register; along with all current business policies.

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10 Annual report

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water skills





Sport Auckland connected schools and the community by opening up

school and community spaces for use by our targeted populations.

We supported local clubs with coach development, capability support and linked

them with local schools. We created school club links which provided opportunities

to experience tennis for 345 students.

49 students received 392 quality water skills for life opportunities incorporating best practice

water safety skills.

Sport Auckland partnered with Pt Chevalier Inclusive Sports Club to deliver an inclusive sports day.

We gained insights into Early Childhood Education (ECE). We provided resources and delivered active movement

professional development to teachers in 4 ECE centres.

In our inner city cluster 5,500 children were provided with 26,387 opportunities driven by the participants. Opportunities

in Tae Kwon Do, AFL, Ki o Rahi, Hockey, Ultimate Frisbee and Circus were delivered through four week, in-school

programmes and satellite clubs co-ordinated by Sport Auckland.

12 Annual report


By building relationships and connecting groups, Sport Auckland assisted the community to participate in sporting

and active recreation opportunities. Through our cluster of 12 primary schools we were able to provide physical

activity opportunities to 4,348 tamariki.

We also created many opportunities for the targeted populations of the inactive, nonparticipant,

young people and girls as well as activity within Places of Prayer.

Coaching development and support was provided to local secondary schools

and student coaches. Students from Lynfield College and Mt Roskill Grammar

attended Sport Auckland’s student coach workshop.

We assisted local clubs to engage with their Asian community and run

two open days, one specifically for girls. School-club links were created

linking schools with clubs and delivering lunchtime sessions to

participants. These links provided opportunities for kids to be active

in cricket and tennis.

Sport Auckland supported the Auckland Interschool Adapted

Sports Day which involved 300+ participants with impairments

from across Auckland.

Sport Auckland chaired the May Road user group meetings to

ensure alignment with Local Board and Council plans, with a

focus on providing active spaces and places.


primary schools




Adapted Sports Day


“I don’t play any sports but I loved tennis today and I can’t wait for next week”

Year 4 student

Annual report



Sport Auckland connected school children and the community with physical activity opportunities for our targeted populations.

We assisted local clubs with access to funding, coach development, capability support and linked them with local schools. In

our Tamaki cluster we delivered physical activity opportunities for 4,800 tamariki driven by the participants . We also collected

insights into the sporting preferences of 160 year 8 tamariki to understand their views and preferences for sport once they

attend college.

We created coach developers within community groups who will assist the development of other coaches within their


Sport Auckland also created over 1,900 afterschool opportunities in Basketball, Boxing and Ki o Rahi for tamariki in the area.


teaching staff

received professional



“ The coaches are friendly and

give us new skills every week

that help use if we play or

want to play outside of school

Year 6 student, Sylvia Park


14 Annual report

Sport Auckland worked collaboratively with Auckland Netball and adopted a locally led approach to increase participation in

the Tamaki Netball Cluster Day

Through Sport Auckland’s primary school cluster model the annual Tamaki Cluster Netball Day provided a quality opportunity

for over 500 children. The Netball Day has grown from 44 teams in 2017 to 58 teams.

This event had previously been run in the traditional 7 a side netball format for Year 5 - Year 8 students, this year the decision

was made at a primary school cluster meeting to align to Auckland Netball’s Future Ferns format and include Year 3 and Year 4

students for the first time.

Before the tournament, Auckland Netball provided professional development to the school’s sport leads and 10 teachers. This

professional development increased team entries and confidence among teachers to assist on the day.

Sport Auckland also worked with Auckland Netball to run umpiring courses for 30 student umpires from two local secondary

schools. We are now investigating how we can provide more afterschool opportunities for these tamariki to play netball.


Netball tournament







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16 Annual report


We’ve achieved great success in the Maungakiekie community. We were successful in

advocating for the value of physical activity, active recreation and sport with principals

within our cluster who now advocate for us within the school community.

Through building relationships we created a locally-led programme; Maungakiekie

Community Sports provided afterschool opportunities for 99 tamariki to be physically

active. The programme activated a local space that Auckland Council had invested in and

offered local children a quality afterschool experience.

We have built relationships with key stakeholders and partnered with them to deliver

physical activity opportunities for the community using community assets.

We connected two local clubs to collaborate and provide for the community, finding a new

home for Mt Wellington Softball in the process.

We provided opportunities for all students within the Maungakiekie Cluster, consulting

with 150+ students, teachers and sports leads to ensure alignment with Physical Literacy


We created the possibility for 63 girls to play Rippa Rugby via 7 girls rippa rugby teams.


Our work within this area has continued to provide opportunities for the community to

participate in physical activity, active recreation and sport.

We have connected with local schools to understand opportunities for use of their spaces

and places and engaged with the Howick Local Board to assist them in the delivery of their

Sport and Recreation plan, including delivery of programmes and activating their facilities.

Sport Auckland has also built connections with community groups and provided club

capability and coaching support.

Our ActivAsian programme provided 6 opportunities per week to the targeted population

and activated community facilities in the process. This programme created a sense of

belonging for new immigrants through physical activity including Spike Spin Smash, Yoga,

Pilates and walking groups. 255 unique participants took part in these activities.

We provided physical activity opportunities for youth through a dance programme for 57

young girls within local primary and intermediate schools 25 clubs attended a funding

workshop held by Sport Auckland , showcasing where and how to apply for funding and

what funders were seeking for their investment, this built the capability of clubs to deliver

sport and recreation in our community.

We chair the steering group for a proposed Multi-Sport hub successfully aligning 4 clubs.

Annual report


opportunities to be



young people

$572,514 KiwiSport

our communities for

18 Annual report





funding invested in

young people to have

physically active

Annual report



On 25 June, Sport Auckland, Sport Waitakere, Harbour Sport, CLM Community Sport, College Sport Auckland and Aktive

combined to host a one-day conference for Secondary School Sports Leaders.

With the theme of ‘Connecting, Sharing and Adding Value’, nearly 80 sport leaders including Directors of Sport, Sport Managers,

Sport Administrators and Sports Coordinators representing over 50 schools attended.

This was an opportunity for those in secondary school sport to discuss issues and challenges, share best practice and consider

solutions and options. The day was capped off by inspirational speaker, Cam Calkoen, who spoke about how significant sport

was to him and challenged everyone in the room with his mantra – dream big, achieve more!

“Obviously Cam was an exceptional guest speaker, it was great

to share ideas and interact with other colleges. We are in such

an amazing space, where we have the opportunity to create a

real impact within Auckland”

Director of Sport

20 Annual report

Martial Arts Popular Amongst Teenage Girls

Martial Arts such as Karate and Tae Kwon Do are being identified as an activity that girls aged 12 – 18 who don’t participate

in traditional sports want to try. The HERA group at Mount Roskill Grammar chose Tae Kwon Do as an activity they would like

to take part in. St Mary’s College took a different approach and used the expertise and connections of a staff member which

resulted in Karate being offered to their students. Across the two groups 150 girls have taken part in lunchtime sessions of

which majority do not represent the school in sport. These insights are invaluable in offering opportunities that will engage our

non-participating girls to be active and have a quality experience so they choose to continue being active.

Coach Developers

Across the 28 Secondary Schools in the Sport Auckland region there are over 2,200 coaches. They are mostly volunteers who

are school staff, community members or students. There is a need to support our schools to be able to support their coaches to

ensure our students are receiving quality experiences which will lead them to a life-long love of being physically active. To do

this the Coach Developers Course was tailored specifically for secondary school sports staff.

7 sports department staff from 7 schools attended the course and were upskilled to develop coaches. They continue to be

supported by our Community Coach Advisor and Regional Sports Director.

Outcomes achieved include:

• Additional human resources provided to support school sports department staff and coaches

• Coaches breakfasts held to acknowledge coaches and find out their needs for the season

• Observation guidelines and review tool used to provide feedback to coaches

• Student coach peer reviewing processes in place

• Professional development opportunities for coaches provided throughout the year

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54% student participation

7,840 boys

6,920 girls








volunteers involved in

secondary school sport


teachers involved in

secondary school sport


students involved in

secondary school sport

22 Annual report


“Rain or shine they are on that court

playing, love it!”


weeks over

two terms


year 5-8 students




training hours

Annual report


24 Annual report


Sport Auckland continued to deliver the ActivAsian programme in the Central City and Howick areas.

The programme showcases some of Auckland’s community facilities, parks and walkways while

creating a sense of belonging for new immigrants.

We built capability within our community to sustain physical activity through our volunteer and

leadership programmes. Our Spike, Spin, Smash programme operated at 4 community facilities

throughout the year. We partnered with 3 organisations and were successful in opening up space

within their venues.

By partnering with other organisations, we have been able to open new spaces for our programme

to use. A prime example of this lay in our ‘Spike, Spin, Smash, Shoot’ programme that we located in

a local school. This connection gave us an understanding of the challenges with using spaces within

schools. These spaces are often heavily utilised by the school activities, lack of booking software and

concerns around security and access. To continue in these spaces, challenges such as this need to be


Sport Auckland collaborated with Auckland Badminton Association and Auckland Table Tennis

Association to provide active recreation opportunities for the Asian community.

A highlight from this programme has been the formation of two separate groups who now operate

their own version of Spike, Spin, Smash with their extended circle of family and new friends. This

is a fantastic outcome and highlights the benefit of connecting leaders and volunteers with the

community to assist physical activity within the community.

Our Walk With Us programme continues to be hugely popular within our Asian communities and

offer new immigrants an opportunity to learn about places to be active and make new friends. 27

Asian participants joined Sport Auckland’s Green Prescription Rangitoto Island walk in 2019. This

opportunity gave participants the opportunity to learn more about health and wellness while

enjoying a walk up an iconic New Zealand landmark.

Our walking groups in Howick area were held in three locations Botany Town Centre, Lloyd Elsmore

Park and Flat Bush. During the winter months, the Botany Town Centre walk partnered with the

Green Prescription ‘Mall Walkers’ group, further connecting new immigrants to other members of the


384 volunteers were engaged to assist delivery of physical activity, sport and recreation at 47 events

in Tamaki Makaurau.







Annual report



Sport Auckland engaged Targeted Populations within our communities to increase their physical activity opportunities, in

particular that of Indian and Samoan migrants through working with their Places of Prayer (POP).

This year we spent time building positive relationships within these communities and we will endeavour to continue to grow

these relationships, to improve physical activity outcomes, for example Diabetes awareness, drowning prevention and holistic


We assisted each POP to engage with young people and their whanau


through traditional dance and sports, such as badminton,

table tennis and volleyball. Sport Auckland provided these ethnic groups with advice on funding opportunities and assisted

them with applications to build their capability to provide similar opportunities within their own communities.

Leveraging the diversity in our workforce we connected with and gathered insights from Places of Prayer within our Communities

of Activity:

• Indian Association/Mahatma Ghandi Centre

• Tamail Association

• Samoan Methodist

• Samoan Catholic

• Ekaleisa Fa’apotopotoga Kerisiano Samoan

Through these connections we created Locally-Led Initiatives; Maungakiekie Community Sports, Panmure Methodist, Ponsonby

Methodist Sports Programme and positively influenced Maungakiekie-Tamaki Local Board ‘s funding into Locally-Led Initiatives.

We helped those who don’t have a space to be physically active secure space to do so:

• A swimming programme was run in conjunction with Mahatma Gandhi Centre which focused on girls and women who

lacked water skills. Sport Auckland funded the swimming lessons for the community with 50% user pays, this money was

reinvested into the community to ensure the programme continued beyond Sport Auckland’s involvement. 46 participants

completed the first programme.

• Provided access to Auckland Netball Centre for the 262 members of Sinoti Aukilani Parishes to play volleyball and other

physical activity.

• Assisted with the delivery of physical activity opportunities with the Panmure Methodist Church congregation - a sports

day was held at Pt England Reserve for 50 participants.

• Hillary Commission and KiwiSport funding provided community access to Grace International Church for Ivory Fitness East

enabling them to deliver group fitness in a family focussed manner to the Tamaki community.

• Assisted The Oranga Collective to provide quality afterschool physical activity opportunities to children aged 10-13 and

helped the Collective to prepare funding applications to help the organisation deliver programmes in the future.


Mahatma Gandhi



Panmure Methodist



Ivory Fitness

26 Annual report

Annual report


“ I liked that the workshop

got me thinking more about

volunteers needs rather than

the clubs

Attendee, Volunteer Workshop


Sport Auckland assisted 20 clubs across our Communities of Activity to deliver positive outcomes for both club and community

ranging from Strategic Plans and unlocking facilities for more community use through to increasing opportunities for

participation through successful School Club links.

We were able to add value to over 115 participants spread across 3 high quality workshops held during the year. Topics for these

were Marketing and Communications, Creating a Great Volunteer Environment and Funding.

Sport Auckland continue to chair the Mt Roskill War Memorial user group, which is currently helping to facilitate the consultation

process for park users as they review the proposed concept plan for the park.

Sport Auckland also assisted WSP Opus with a detailed study of sport and recreation facilities in the Albert-Eden Local Board


28 Annual report


coaches attended

KiwiSport Inductions


Sport Auckland helped build the capability of our community to provide quality experiences for participants in sport through

our coaching programmes and networks. We collaborated with clubs, schools and Regional Sport Organisations to support

coach developers and coaches in the foundation and development space.

We facilitated 2 Good Sports workshops and collaborated with Auckland Rugby to deliver a 2 day coach developer workshop to

allow the Coach Developers in their respective clubs to lead Coach Development work supported by Good Sports philosophies.

• 2018 Coach Evolve programme completed successfully in collaboration with the Aktive Coach and Talent Development

group, 15 coaches confirmed for the 2019 intake

• Sport Auckland facilitated student coach workshops to develop our student coaches

• 3 KiwiSport Inductions successfully completed with 90 coaches attending

Annual report



Steps to a Healthy Lifestyle


It all started with an accident that hurt her knee and

now 16 months later, Jean Carson is a fraction of her

former self. She has lost 44 kilograms thanks to a

progressive GP and Green Prescription!

Green Prescription is about engaging people with

health related problems and supporting them to

understand more about food, exercise and wellness.

As part of her Green Prescription journey, Jean has

learned to think critically about her eating habits

and change her attitude to exercise. Jean now

embraces her new lifestyle, with mindful eating and

regular exercise. Green Prescription has empowered

Jean to take control and she wants to lose a further

30 kilograms.

“Start today. Your tomorrow depends on what you

do today!”

30 Annual report



Active Families is a programme

that helps families and whanau



get active and learn about healthy


Sport Auckland helps families set

goals and get involved with fun,

physical activities that children and

parents can enjoy together.

Family consultations can be at

school or another venue. Families

attend weekly group sessions for

6-12 months and have access to fun

physical activity sessions, nutrition

support, cooking and healthy recipe


After completion of this programme,

families are invited to attend a fun

graduation, such as rock-climbing or


The intended outcome of this

programme is that families sustain

healthy lifestyles.

“ The work you do

is so valuable,

and the kids I see

who are on the

programme always

talk about how

much fun they are



Community Nurse




adults referrals with

Green Prescription


children enrolled in

Active Families


health workshops



walked Rangitoto

with us


locations in


“ The support I received from all

the people I worked with was

excellent. Follow up phone

calls, indicated I was not a

number but a person.

Graduate, Mt Roskill

Green Prescription is

doing a commendable

service to the

community at large

Bharat P

“ They really understand

me and helped me to

do small changes at a

time, thanks for your


Graduate, Glen Innes


Graduates tell us -


have increased




have improved their

weight / clothes size

have improved their



have improved their

eating habits


are less stressed


have more energy

36 Annual report


Mike Elliott

Chief Executive

Mitchell Hayde

Community Coach Advisor

Angela Davies


Tania Vaealiki

Executive Assistant

Leanne Knox

Young People Lead

Brooke Mitchell

GRx Operations Manager

Michael McCormack

GRx Business Development

Reishma Edward

GRx Dietitian

Scott Tibbutt

General Manager

Georgina Gatenby

Sophie Pearce

Community Sport Coordinators

Sam Bhattacharya

Taylor Kamuhemu

Rory McKenzie

Caitlin Molloy

Malo Sumich-Kainiu

Sherry Xue

Community Sport Advisors

Thalia Babbage

Pierre du Sart

Kavneet Kaur

Jacinta Lal

Adam Matthias

Priyanka Nayak

Rochelle Simpson

Gloria Tapaleao

Haree Titoko

Emma Wilson

Healthy Lifestyle Advisors

Sasha Green

GRx Administration

Chang Liu

Spike Spin Smash

Alannah Thomson

Parental Leave

Annual report



38 Annual report







Annual report




Statement of Compliance and Responsibility

For the year ended 30 June 2019

Trustees Report

The trustees of Sport Auckland (Trust) present this annual report, being the financial statements of the trust for

the financial year ended 30 June 2019.

Statement of responsibility

The board and management accept responsibility for the preparation of the annual financial statements and

judgements used in them, and hereby adopt the financial statements as presented. They also accept responsibility

for establishing and maintaining a system of internal control designed to provide reasonable assurance as to

the integrity and reliability of financial reporting. In the opinion of the board and management, the annual

financial statements for the year ended 30 June 2019 fairly reflect the financial position, financial performance

and statement of cash flows of Sport Auckland.

10 December 2019

Andrew Williams, Chair Sport Auckland

Di Lasenby, Treasurer Sport Auckland

40 Annual report

Statement of Comprehensive Revenue and Expense

For the year ended 30 June 2019

2019 2018

Revenue from non-exchange transactions

Aktive - Community Sport 737,737 684,778

Auckland Council 161,677 131,760

District Health Board 1,194,341 1,195,819

Foundation North 270,886 121,167

Gaming grants (Note 6) 130,065 118,664

Programme Income 160,255 127,873

2,654,961 2,380,061

Revenue from exchange transactions

Interest 33,764 23,812

Sponsorship in kind 5,167 6,225

Sports house recoveries 119,672 121,806

Other revenue 10,006 0

168,609 151,843

TOTAL REVENUE 2,823,570 2,531,904


Audit (Note 7) 8,409 10,167

Communication 50,392 61,886

Depreciation (Note 10) 5,954 4,635

Operating 126,529 123,504

Programme costs 266,267 258,991

Rent (Note 12) 225,145 222,420

Staff 1,945,236 1,726,857

Vehicle expenses and travel 62,334 53,125

Vehicle lease (Note 12) 52,552 57,390

TOTAL EXPENSE 2,742,818 2,518,975



These financial statements should be read in conjunction with the notes to the financial statements

Annual report


Statement of Changes in Net Assets / Equity

For the year ended 30 June 2019

2019 2018

Accumulated comprehensive revenue and expense

Opening balance 1,320,202 1,307,273

Comprehensive revenue / (expense) for the year 80,752 12,929

CLOSING BALANCE 1,400,954 1,320,202

Statement of Financial Position

As at 30 June 2019

2019 2018

Current assets

Cash and cash equivalents (Note 9) 2,484,009 2,276,498

Prepayments 12,148 9,460

Receivables from exchange transactions 23,515 23,313

Receivables from non-exchange transactions 255,425 254,340

2,775,097 2,563,611

Non-current assets

Property, plant and equipment (Note 10) 10,654 13,240

TOTAL ASSETS 2,785,751 2,576,851

Current liabilities

Accruals 105,351 109,518

Employee entitlements 86,903 88,436

Payables from exchange transactions 88,959 87,529

GST payable 15,656 32,459

Income in advance (Note 14) 465,969 351,147

KiwiSport (Note 15) 621,959 587,560

TOTAL LIABILITIES 1,384,797 1,256,649

NET ASSETS 1,400,954 1,320,202


Accumulated comprehensive revenue and expense 1,400,954 1,320,202

TOTAL NET ASSETS 1,400,954 1,320,202

These financial statements should be read in conjunction with the notes to the financial statements

42 Annual report

Statement of Cash Flow

For the year ended 30 June 2019

2019 2018

Cash flows from operating activities

Revenue from contracts and grants 2,802,894 2,628,673

Cash receipts from other operating activities 129,679 121,788

Interest received 33,764 23,812

Payments to suppliers and employees (2,738,656) (2,593,379)

GST (16,803) 11,260

210,878 192,154

Cash flows from investing activities

Payment for property plant and equipment 3,368 14,200

3,368 14,200

Cash flows from financing activites

Other cash items from financing activites 0 0

0 0

NET CASH FLOWS 207,511 177,954

Cash balances

Cash and cash equivalents at 1 July 2018 2,276,498 2,098,544

Cash and cash equivalents at 30 June 2019 (Note 9) 2,484,009 2,276,498


These financial statements should be read in conjunction with the notes to the financial statements

Annual report


Notes to the financial statements

For the year ended 30 June 2019

1. Reporting entity

The reporting entity is Sport Auckland (previous legal name, Auckland Central Sports Trust). Sport Auckland is a

Charitable Trust incorporated under the Charitable Trusts Act 1957 and a registered Charity under the Charities

Act 2005.

These financial statements and the accompanying notes summarise the financial results of activities carried out by

Sport Auckland.

These financial statements have been approved and were authorised for issue by the Board of Trustees on the date

indicated on page 40.

2. Statement of compliance

The financial statements have been prepared in accordance with Generally Accepted Accounting Practice in New

Zealand (“NZ GAAP”). They comply with Public Benefit Entity International Public Sector Accounting Standards

(“PBE IPSAS”) and other applicable financial reporting standards as appropriate that have been authorised for use

by the External Reporting Board for Not-For-Profit entities. For the purposes of complying with NZ GAAP, Sport

Auckland is a public benefit not-for-profit entity and is eligible to apply Tier 2 Not-For-Profit PBE IPSAS on the basis

that it does not have public accountability and it is not defined as large.

The Board of Trustees has elected to report in accordance with Tier 2 Not-For-Profit PBE Accounting Standards

and in doing so has taken advantage of all applicable Reduced Disclosure Regime (“RDR”) disclosure concessions.

3. Changes in accounting policies

There have been no changes in accounting policies.

4. Summary of accounting policies

The significant accounting policies used in the preparation of these financial statements as set out below have

been applied in these financial statements.

4.1 Basis of measurement

The financial statements have been prepared on the basis of historical cost.

4.2 Functional and presentational currency

The financial statements are presented in New Zealand dollars ($), which is Sport Auckland’s functional currency.

Amounts are rounded to the nearest dollar.

4.3 Revenue

Revenue is recognised to the extent that it is probable that the economic benefit or some potential benefit

will flow to Sport Auckland and revenue can be reliably measured. Revenue is measured at the fair value of

the consideration received or receivable, taking into account contractually defined terms of payment and

excluding goods and services taxes or duties. The following specific recognition criteria must be met before

revenue is recognised.

44 Annual report

Notes to the financial statements

For the year ended 30 June 2019


• Aktive funding is received in instalments and is recognised as revenue to the extent the use or return conditions

have been met.

• Grant revenue includes grants given by trusts, central and local government organisations and is recognised

in the Statement of Comprehensive Revenue and Expense when the conditions attached to the grant have

been complied with. Where there are unfulfilled conditions attached to the grant, the amount relating to the

unfulfilled condition is recognised as a liability and released to the Statement of Comprehensive Revenue and

Expense as the revenue when the conditions are fulfilled.


• Interest is recognised as it accrues using the effective interest method. The effective interest rate is the rate

that exactly discounts the estimated future cash payments or receipts over the expected life of the financial

instrument or a shorter period, where appropriate, to the net carrying amount of the financial asset or liability.

• Sports House Recoveries are recognised in the period to which they relate.

4.4 Financial instruments

Financial assets and financial liabilities are recognised when Sport Auckland becomes a party to the contractual

provisions of the financial instrument.

Sport Auckland derecognises a financial asset or, where applicable, a part of a financial asset or part of a group of

similar financial assets when the rights to receive cash flows from the asset have expired or are waived, or Sport

Auckland has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the

received cash flows in full without material delay to a third party; and either:

• Sport Auckland has transferred substantially all the risks and rewards of the asset; or

• Sport Auckland has neither transferred nor retained substantially all the risks and rewards of the asset, but has

transferred control of the asset.


Financial assets within the scope of NFP PBE IPSAS 29 Financial Instruments: Recognition and Measurement

are classified as financial assets at fair value through surplus or deficit, loans and receivables, held-to-maturity

investments or available-for-sale financial assets. The classifications of the financial assets are determined at initial


The categorisation determines subsequent measurement and whether any resulting income and expense is

recognised in surplus or deficit or in other comprehensive revenue and expenses. Sport Auckland’s financial

assets are classified as either financial assets at fair value through surplus or deficit, or loans and receivables.

Sport Auckland’s financial assets include: cash and cash equivalents, short-term investments, receivables from

non-exchange transactions, receivables from exchange transactions and investments.

All financial assets except for those at fair value through surplus or deficit are subject to review for impairment at

least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial

asset or group of financial assets is impaired. Different criteria to determine impairment are applied for each

category of financial assets, which are described below.

Annual report


Notes to the financial statements

For the year ended 30 June 2019

• Financial assets at fair value through surplus or deficit include items that are either classified as held for

trading or that meet certain conditions and are designated at fair value through surplus or deficit upon initial


• Receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in

an active market. Sport Auckland’s cash and cash equivalents, short-term investments, receivables from nonexchange

transactions, receivables from exchange transactions and non-equity investments fall into this

category of financial instruments.

• Impairment of non-derivative financial assets - the trust assesses at the end of the reporting date whether

there is objective evidence that a financial asset or a group of financial assets is impaired. A financial asset

or a group of financial assets is impaired and impairment losses are incurred if there is objective evidence of

impairment as a result of one or more events that occurred after the initial recognition of the asset (a ‘loss

event’) and that loss event has an impact on the estimated future cash flows of the financial asset or the

group of financial assets that can be reliably estimated. For financial assets carried at amortised cost, if there

is objective evidence that an impairment loss on loans and receivables carried at amortised cost has been

incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the

present value of the estimated future cash flows discounted at the financial asset’s original effective interest

rate. The carrying amount of the asset is reduced through the use of an allowance account. The amount

of loss is recognised in the surplus or deficit for the reporting period. In determining whether there is any

objective evidence of impairment, the Trust first assesses whether there is objective evidence of impairment

of financial assets that are individually significant, and individually or collectively significant for financial

assets that are not individually significant. If the Trust determines that there is no objective evidence of

impairment for an individually assessed financial asset, it includes the asset in a group of financial assets with

similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually

assessed for impairment and for which an impairment loss is or continues to be recognised are not included

in a collective assessment for impairment.


Sport Auckland’s financial liabilities include trade and other creditors (excluding GST and PAYE), employee

entitlements, loans and borrowings and deferred income (in respect to grants whose conditions are yet to be

complied with).

All financial liabilities are initially recognised at fair value (plus transaction cost for financial liabilities not at fair

value through surplus or deficit) and are measured subsequently at amortised cost using the effective interest

method except for financial liabilities at fair value through surplus or deficit.

4.5 Cash and cash equivalents

Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts

of cash and which are subject to an insignificant risk of changes in value.

4.6 Property, plant and equipment

Items of property, plant and equipment are measured at cost less accumulated depreciation and impairment

losses. Cost includes expenditure that is directly attributable to the acquisition of the asset. Where an asset is

acquired through a non-exchange transaction, its cost is measured at its fair value as at the date of acquisition.

46 Annual report

Notes to the financial statements

For the year ended 30 June 2019

Depreciation is charged on a straight line basis over the useful life of the asset. Depreciation is charged at rates

calculated to allocate the cost or valuation of the asset less any estimated residual value over its remaining useful


• Furniture and fittings 6.45% - 11.11%

• Office equipment 10.00% - 40.00%

• Office improvements 11.11% - 33.33%

Depreciation methods, useful lives and residual values are reviewed at each reporting date and are adjusted if

there is a change in the expected pattern of consumption of the future economic benefits or service potential

embodied in the asset.

4.7 Leases

Payments on operating lease agreements, where the lessor retains substantially the risk and rewards of ownership

of an asset, are recognised as an expense on a straight-line basis over the lease term.

4.8 Employee benefits

Liabilities for salaries and annual leave are recognised in surplus or deficit during the period in which the employee

provided the related services. Liabilities for the associated benefits are measured at the amounts expected to be

paid when the liabilities are settled.

4.9 Income tax

Due to its charitable status (Charities Services number CC23631), Sport Auckland is exempt from income tax.

4.10 Goods and services tax (GST)

Revenues and expenses are recognised net of the amount of GST except for receivables and payables, which are

stated with the amount of GST included.

The net amount of GST recoverable from, or payable to, the Inland Revenue Department is included as part of

receivables or payables in the statement of financial position.

4.11 Equity

Equity is made up of the following components:

Accumulated Comprehensive Revenue and Expense since Sport Auckland’s formation.

Annual report


Notes to the financial statements

For the year ended 30 June 2019

5. Significant accounting judgements, estimates and assumptions

The preparation of Sport Auckland’s financial statements requires management to make judgements, estimates and

assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying

disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could

result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in

future periods.


In the process of applying Sport Auckland’s accounting policies, management has made the following judgements,

which have the most significant effect on the amounts recognised in the financial statements.


Sport Auckland has entered into a number of vehicle leases and accounts for the contracts as operating leases.


The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date,

that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within

the next financial year, are described below. Sport Auckland based its assumptions and estimates on parameters

available when the financial statements were prepared. Existing circumstances and assumptions about future

developments, however, may change due to market changes or circumstances arising beyond the control of Sport

Auckland. Such changes are reflected in the assumptions when they occur.


The useful lives and residual values of assets are assessed using the following indicators to determine potential

future use and value from disposal:

• The condition of the asset

• The nature of the asset, its susceptibility and adaptability to changes in technology and processes

• The nature of the processes in which the asset is deployed

• Availability of funding to replace the asset

• Changes in the market in relation to the asset

The estimated useful lives of the asset classes held by Sport Auckland are listed in Note 4.6.

48 Annual report

Notes to the financial statements

For the year ended 30 June 2019

6. Revenue from non-exchange transactions

Gaming grants from non-exchange transactions received during the reporting period are made up of the following:

2019 2018

Four Winds Foundation 8,300 0

Lion Foundation 8,000 11,500

Mt Wellington Foundation 930 0

New Zealand Community Trust 112,835 107,164

TOTAL 130,065 118,664

7. Auditor’s remuneration

RSM Hayes Audit provides audit services to Sport Auckland. Total amount recognised as an audit expense is

$8,409 (2018: $10,167). No non-audit services are provided by RSM Hayes Audit.

8. Financial assets and financial liabilities

Financial assets and financial liabilites include the following components:

Financial assets (within statement of financial position)

2019 2018

Cash and cash equivalents 2,484,009 2,276,498

Receivables from exchange transactions 23,515 23,313

TOTAL 2,507,524 2,299,811

Financial liabilities (within statement of financial position)

Accruals 105,351 109,518

Payables from exchange transactions 88,959 87,529

TOTAL 194,310 197,047

9. Cash and cash equivalents

Cash and cash equivalents include the following components:

2019 2018

Cheque account 168,775 157,698

Savings accounts 2,315,234 2,118,800

TOTAL 2,484,009 2,276,498

Annual report


Notes to the financial statements

For the year ended 30 June 2019

10. Property, plant and equipment


Furniture and







Cost 162,308 98,393 665,888 926,589

Additions 1,521 1,847 0 3,368

Disposals 0 (2,994) 0 (2,994)

Accumulated depreciation (162,063) (91,084) (663,162) (916,309)

Net book value 1,766 6,162 2,726 10,654

Depreciation charge 174 4,333 1,447 5,954


Furniture and







Cost 163,376 95,333 661,549 920,258

Additions 0 9,861 4,339 14,200

Disposals (1,068) (6,801) 0 (7,869)

Accumulated depreciation (161,889) (89,745) (661,715) (913,349)

Net book value 419 8,648 4,173 13,240

Depreciation charge 274 3,847 514 4,635

11. Related party transactions

Gaye Bryham is a board member of Sport Auckland and is also Deputy Head of School Sport and Recreation at

Auckland University of Technology. All possible conflicts of interest are declared in regards to AUT projects.

Dianne Lasenby is a board member of Sport Auckland and is also the Chief Executive of Auckland Netball. Auckland

Netball receives money from KiwiSport which is distributed by Sport Auckland.

Mace Ward is a board member of Sport Auckland and is also employed by Auckland Council. Sport Auckland

receives funding from Auckland Council.

All transactions with related parties were on normal commercial terms and none received any preferential


50 Annual report

Notes to the financial statements

For the year ended 30 June 2019

2019 2018

Revenue (excluding GST)

Auckland Council 161,677 131,760

TOTAL 161,677 131,760

Expense (excluding GST)

Auckland Council 26,795 23,194

Auckland Netball 20,788 18,850

TOTAL 47,583 42,044

Payables (excluding GST)

Auckland Council 1,387 300

Auckland Netball 12,777 1,275

TOTAL 14,164 1,575


The key management personnel, as defined by PBE IPSAS 20 Related Party Disclosures, are the members of

the governing body. The Board of Trustees, Chief Executive Officer and Senior Management Team constitutes

the governing body of Sport Auckland. The aggregate remuneration of key management personnel and

the number of individuals, determined on a full-time equivalent basis, receiving remuneration is as follows:

2019 2018

Total remuneration 465,755 492,641

Number of persons 4.6 5.6


Aktive Auckland Sport and Recreation was established in May 2013 to undertake a regional leadership role in

promoting active and on-going participation in sport and recreation. As part of its role, Aktive is now the funding

conduit for all Sport New Zealand funding. Hence funding previously received directly from Sport New Zealand,

including KiwiSport, is now received from Aktive. This funding is to enable Sport Auckland to deliver various sport

and recreation promotion and participation activities in the region.

Annual report


Notes to the financial statements

For the year ended 30 June 2019

12. Leases

2019 2018

Not later than one year 285,906 254,315

Later than one year and not later than five years 65,919 267,412

Later than five years 0 0

TOTAL 351,825 521,727

13. Sponsorship in kind

Non-cash sponsorship received from Holden New Zealand (motor vehicle) during the year totalled $5,167 (2018:

$6,225); this has been included in the Statement of Comprehensive Revenue and Expenses at the equivalent

market rate for goods of this nature.

14. Income in advance

2019 2018

Grants received in advance 465,969 351,147

TOTAL 465,969 351,147

15. KiwiSport

2019 2018

KiwiSport received in advance 621,959 587,560

TOTAL 621,959 587,560

Sport New Zealand has introduced the KiwiSport Regional Partnership Fund to increase sporting participation and

opportunities for children and allow them to develop better skills. This fund will be distributed by Regional Sports

Trusts with Sport Auckland contracting Primary Schools, Secondary Schools and Sports Organisations to deliver

programmes within schools to children from year 1 to 13. Aktive Auckland Sport and Recreation is the conduit of

the KiwiSport funding.

52 Annual report

Notes to the financial statements

For the year ended 30 June 2019

Funding is received by Sport Auckland in an ‘agent’ capacity as Sport Auckland cannot control the use of, or

otherwise directly benefit from the funding in the pursuit of its objectives. No funds are received for administration

or management of these funds. The funds are accounted in the statement of financial position and will remain a

liability (received in advance) until funds are distributed to the contracted Primary Schools, Secondary Schools

and Sports Organisations.

16. Capital commitments

There were no capital commitments at the reporting date (2018: $0).

17. Contingent assets and liabilites

There are no contingent assets for liabilities at the reporting date (2018: $0).

18. Events after the reporting date

The Board of Trustees and management are not aware of any other matters or circumstances since the end of the

reporting period, not otherwise dealt with in these financial statements that have significantly or may significantly

affect the operations of Sport Auckland.

Annual report



Auditor’s Report

To the Trustees of Sport Auckland

RSM Hayes Audit

Newmarket, Auckland 1149

Level 1, 1 Broadway

Newmarket, Auckland 1023

+64 (9) 367 1656



We have audited the financial statements of Sport Auckland, which comprise:

• the statement of financial position as at 30 June 2019;

• the statement of comprehensive revenue and expense for the year then ended;

• the statement of changes in net assets/equity for the year then ended;

• the statement of cash flows for the year then ended; and

• the notes to the financial statements, which include significant accounting policies.

In our opinion, the accompanying financial statements on pages 41 to 53 present fairly, in all material respects,

the financial position of Sport Auckland as at 30 June 2019, and its financial performance and its cash flows for the

year then ended in accordance with Public Benefit Entity Standards Reduced Disclosure Regime issued by the New

Zealand Accounting Standards Board.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (New Zealand) (ISAs (NZ)). Our

responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the

financial statements section of our report.

We are independent of Sport Auckland in accordance with Professional and Ethical Standard 1 (Revised) Code of

Ethics for Assurance Practitioners issued by the New Zealand Auditing and Assurance Standards Board, and we have

fulfilled our other ethical responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other than in our capacity as auditor we have no relationship with, or interests in, Sport Auckland.

Other information

The trustees are responsible for the other information. The other information comprises the Annual Report on pages

1 to 40 (but does not include the financial statements and our auditor’s report thereon), which we obtained prior to

the date of this auditor’s report. Our opinion on the financial statements does not cover the other information and

we do not express any form of audit opinion or assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information identified

above and, in doing so, consider whether the other information is materially inconsistent with the financial statements

or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we

have performed on the other information that we obtained prior to the date of this auditor’s report, we conclude

that there is a material misstatement of this other information, we are required to report that fact. We have nothing

to report in this regard.



RSM Hayes Audit is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an

independent accounting and consulting firm which practises in its own right. The RSM network is not itself a separate legal entity in any jurisdiction.

54 Annual report

Responsibilities of the trustees for the financial statements

The trustees are responsible, on behalf of Sport Auckland, for the preparation and fair presentation of the financial

statements in accordance with Public Benefit Entity Standards Reduced Disclosure Regime, and for such internal

control as those charged with governance determine is necessary to enable the preparation of financial statements

that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible, on behalf of the Sport Auckland, for assessing the

Sport Auckland’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern

and using the going concern basis of accounting unless the trustees either intend to liquidate Sport Auckland or to

cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from

material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with

ISAs (NZ) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are

considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions

of users taken on the basis of these financial statements. A further description of the auditor’s responsibilities for the

audit of the financial statements is located at the XRB’s website at:


Who we report to

This report is made solely to the trustees, as a body. Our audit has been undertaken so that we might state to the

trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest

extent permitted by law, we do not accept or assume responsibility to anyone other than the trust and the trustees

as a body, for our work, for this report, or for the opinions we have formed.

RSM Hayes Audit


12 December 2019

Annual report



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