pdf - Ngati Porou

KO HIKURANGI TE MAUNGA KO WAIAPU TE AWA KO NGATI POROU TE IWI
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
DIRECTORY
REGISTERED OFFICE
RUATORIA
EXTERNAL ADVISERS
AUDITORS
Whanau & Hapu Development, Housing,
E Tipu E Rea, Tourism, Economic Development
Deloitte
Fonterra Building
PO Box 17
HAMILTON
1 Barry Avenue
PO Box 226
RUATORIA
Ph:
06 864 9004
Fax:
06 864 9008
Email: info@tronp.org.nz
Website: www.ngatiporou.iwi.nz
OTHER OFFICES
POROU ARIKI
Corporate Services
195 Wainui Road
PO Box 394
GISBORNE
Ph: 06 867 9960
Fax: 06 867 5335
Email:porou.ariki@xtra.co.nz
RONGO
Tuhono Whanau, Iwi Social Services,
Counselling, Budgeting, Whanau Support,
PAFT, Housing
Shop 2, Kaiti Mall
P O Box 3097
Kaiti Mall
GISBORNE
Ph: 06 867 8436
Fax: 06 863 3432
BANK
Westpac Trust
Ruatoria Branch
Waiomatatini Road
Ruatoria
SOLICITORS
Kahui Legal
Axon House
PO Box 1654
WELLINGTON
Ph: 04 495 9999
Rainey Collins and Wright
Rainey Collins House
PO Box 689
WELLINGTON
Ph: 04 473 6850
Burnard Bull & Co
64 Lowe Street
PO Box 946
GISBORNE
Ph: 06 867 133
Cover artwork by Robyn Kahukiwa
The runanga acknowledges Keri Kaa, on behalf of the Kaa
whanau, as kaitiaki of this artwork entitled Ko Hikurangi te
maunga, Ko Waiapu te awa, Ko Ngati Porou te iwi.
CONTENTS
Vision, Mission, Guiding Principles, Goals, Beneficiaries
2
Chairman’s Report
3
Board of Trustees Report
8
Strategic Plan Model 2006-07
11
Organisational structure
12
Chief Executive Officer’s Report
13
Whanau and Hapu Development 16
Investing in Ngati Porou Culture, Reo, Matauranga and Development
20
Economic Development
26
Financial statements
33
Audit report 49
Appendices Staff Directory 1 July 2005 - 30 June 2006
50
Te Runanga o Ngati Porou Registration Form
51
Board of Trustees
52
1
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
VISION
Ko te whakapumau i te mana motuhake
o Ngati Porou i roto i tona
mana Atua, mana tangata,
mana whenua
BENEFICIARIES
Nga uri o nga hapu o Ngati Porou mai i
Potikirua ki te Toka a Taiau
“the descendants of the hapu of Ngati
Porou from Potikirua to Te Toka a Taiau”
MISSION
The vision of Ngati Porou will be achieved
through affirming the Matauranga Ngati
Porou and its application to cultural, economic,
environmental and social developments that
contribute to the prosperity and survival of
Ngati Porou whanau and hapu while actively
enhancing the “mana motuhake” of Ngati Porou.
OVER-ARCHING PRINCIPLES BASED ON NGATI POROU
QUADRUPLE BOTTOM LINE:
Cultural relevance and revitalisation
Economic growth and prosperity
Environmental sustainability
Social responsiveness and responsibility.
CHAIRMAN’S REPORT
Ngati Porou, puta noa nga rohenga o Aotearoa me te Ao, tena koutou, tena hoki tatau katoa.
Tangihia o tatau mate kua wehe atu nei i a tatau mai i te orokohanga mai o te wa, taka mai hoki ki wenei wa. Heoi e
nga mate haere, whakangaro atu ki te po, ki tua whakarere!
Otiia ko tatau o o ratau tirohanga e takatu nei, tena koutou, tena hoki tatou katoa.
The Annual Report will detail the activities and programmes which the runanga
has focused on for the past year. My report highlights developments with which
the runanga has been intimately involved for the past 19 years. I take this reflective
approach lest we forget the runanga’s facilitative role in the formative years of a
number of key Ngati Porou developments.
Board of Trustees chairman
Apirana Mahuika
FISHERIES
Te Ohu Kaimoana (TOKM) representatives were guests at a function held at
Uepohatu Marae earlier this year to celebrate the allocation of Ngati Porou’s
fisheries assets. The fisheries debate has been a long drawn-out saga with which
the runanga has been involved since 1989, before the signing of
the 1992 Sealord deal.
Over the years, runanga trustees, managers and Ngati Porou marae
and hapu representatives have attended numerous meetings
including hui a iwi at home and with other iwi, TOKM, Crown
officials and ministers. The Waitangi Tribunal became involved for
a time and legal actions were played out in the High Court, Court
of Appeal and twice in the Privy Council in London. The runanga
went to court to ensure the rights of iwi and Ngati Porou specifically
were protected and not subjugated under the generic rights of
Maori, and to ensure the definition of ‘iwi’ was not compromised
or re-defined to meet an ‘urban authority’ agenda.
I thank the runanga for the enormous financial support it gave to
this process and all the Ngati Porou people who were our faces at
many of these forums. They included the late Anaru (Skip) Paenga, Honore Chesley
and Waho Tibble who gave their tireless support throughout this 17 year struggle
to secure Ngati Porou’s share of the fisheries assets.
Ngati Porou Seafoods Ltd (NPSL) holds the quota and shares in Aotearoa Fisheries
Ltd and is responsible for growing and managing the fisheries assets. The runanga
and Porou Ariki Trust – the Mandated Iwi Organisation – are responsible for investing
the return on those assets in activities which benefit current and future generations
of Ngati Porou. The Porou Ariki Trust is also responsible for strategic governance
oversight, legislative compliance and reporting to Ngati Porou.
Mark Ngata is the new general manager of Ngati Porou Fisheries Ltd and NPSL. For
efficiency, NPFL directors were appointed interim directors of NPSL.
I acknowledge the board of Ngati Porou Fisheries Ltd for its good performance in
growing the asset base of the runanga’s 100%-owned fisheries company NPFL and
for preparing the way for NPSL’s establishment.
Te Ohu Kaimoana and Aotearoa Fisheries Ltd directors
at the official handover ceremony of Ngati Porou
fisheries assets at Uepohatu.
3 3
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
FORESHORE & SEABED (FSSB)
Our involvement with the FSSB began in August 2003 in the lead-up to the
inaugural consultation hui on the Government’s Foreshore & Seabed proposal, held
at Whangara. In keeping with the sentiments and submissions presented at the hui,
the runanga convened a Ngati Porou Marae and Hapu Takutaimoana working party
and began informal discussions with the Crown. Early in 2004 we were joined by
our relations Te Whanau a Apanui, and formal negotiations began several months
later. Our original objective was to secure and protect the takutaimoana rights
of Ngati Porou whanau and hapu, who would have been able to demonstrate
their ‘legal’ and ‘customary’ ownership interest in their foreshore and seabed. Our
position throughout initial discussions and following negotiations was that any Act
to remove ownership of the FSSB from Ngati Porou whanau and hapu would be
seen as an act of raupatu.
Our position has not changed with the passing of the Foreshore & Seabed Act in
November 2004, except that the requirement to substantiate our assertions has
become more onerous in terms of time, effort and cost. However, we are not easily
daunted. We remain true to our belief that Ngati Porou whanau and hapu have
rights and interests in the takutaimoana that pre-date the Treaty. These rights and
interests would have been recognised in common law, are recognised in our lore
and are enduring, irrespective of the legislation.
A critical part of the negotiations has been information sharing and consultation
with whanau and hapu. This included 17 hui with hapu and taura here groups to
confirm the mandate for continuing negotiations with the Crown and to support the
ongoing facilitation role of the runanga. It was agreed the runanga would continue
to update and engage whanau and hapu in ongoing discussions throughout the
negotiation process. A number of researchers were appointed to assist whanau
and hapu bring together their stories, history and evidence in respect to their
takutaimoana. Evidence collected to date includes written records and audio and
visual recordings. Unfortunately some of our key spokespeople have passed on
including Honore Chesley, Manahou Moana, Mack Henare and others.
Crown officials met whanau and hapu at Wharekahika, Te Araroa, Horoera,
Rangitukia, Tikapa, Tuparoa, Whareponga, Waipiro, Tokomaru, Anaura, Kaiaua, Puatai
and Whangara. Negotiations are progressing well and I am optimistic of a positive
outcome within the next six months.
The following results were recorded from the mandating hui held in December
2005 and January 2006.
Robert McLeod, speaks at a Ngati Porou fisheries
allocation meeting.
Part of the foreshore at Whangara.
SUMMARY OF POSITION OF NGATI POROU HAPU IN RELATION TO THE FORESHORE AND SEABED NEGOTIATIONS
SUPPORT
SUPPORT
SUPPORT
DO NOT SUPPORT
NO CONCLUDED POSITION
Ngati Konohi
Ngati Kahukuranui
Ngati Hau
Ngati Wakarara
Ngati Ira
Ngati Patuwhare
Te Whanau a Ruataupare ki Tokomaru
Te Whanau a Iritekura
Te Whanau a Te Haemata
Te Whanau a Rakairoa
Te Aitanga a Mate
Te Aowera
Te Whanau a Hinekehu
Te Whanau a Umuariki
Te Whanau a Tapuhi
Te Whanau a Takimoana
Te Whanau a Hinepare
Ngati Nua
Ngai Tane
Ngati Tutekohi
Ngati Hokopu
Te Whanau a Rerewa
Te Whanau a Hunaara
Ngai Tuere
Ngai Tamakoro
Ngati Kahu
Te Whanau a Tuwhakairiora
Te Whanau a Te Aotaki
Te Whanau a Pokai
Te Whanau a Hineauta
Te Whanau a Raikaihoea
Te Whanau a Rakaimataura
Ngai Taharora
Te Whanau a Te Uruahi
Te Whanau a Mahaki
Ngati Putaanga
Te Whanau a Uruhonea
Te Whanau a Te Rangipureora
Ngati Horowai
Te Whanau a Tinatoka
Te Whanau a Karuai
Te Aitanga a Hauiti Ngati Oneone
Te Whanau a Te Aotawarirangi Ngai Tangihaere
Ngati Uepohatu
Ngati Rangi
Te Whanau a Hinetapora
Te Whanau a Ruataupare ki Tuparoa
Te Whanau a Tapaeururangi
WAI 262
After eight years’ dormancy, the Flora and Fauna Claim WAI 262 was reactivated
with urgency and a lot of interest and posturing by parties that had stood on the
sidelines when the claim was first lodged. The WAI 262 Tribunal is now chaired by
Chief Maori Land Court Judge Joe Williams who has broadened the claim’s scope
to include iwi intellectual property rights and interests in traditional arts and music,
matauranga a iwi and te reo Maori.
Ngati Porou became involved in WAI 262 through the efforts of the late Ngati Porou
film-maker, and one of six original claimants, Tame Poata (Te Whanau-a-Ruataupare).
At the inaugural hearing at Pakirikiri Marae in 1998, Dr Koro Dewes endorsed the
claim on behalf of Ngati Porou. Hearings at Tokomaru Bay and Wellington this year
provided Ngati Porou with a final opportunity to present evidence.
I acknowledge all the Ngati Porou people who gave evidence during the hearings,
to Gina Rudland our legal counsel, Professor Tamati Reedy for his translations and
to all our host marae and whanau. An important lesson from the Waitangi Tribunal
claims process is the limited control over timelines, the scope of claims and the
introduction of ‘new’ claimants. This insight should guide and prepare us for the
Ngati Porou Treaty Claims, the next long haul in Waitangi tribunal proceedings.
TE REO AKE O NGATI POROU
Gina Rudland - Legal counsel for Ngati Porou Wai 262
Claim. Right: Ngutu Kaka, indigenous flora.
Pakirikiri Marae, Tokomaru Bay was the venue for the
final Wai 262 hearing.
A claim for Te Reo ake o Ngati Porou has been made in both the WAI 262 and WAI 272
claims registered with the Waitangi Tribunal. We are currently pursuing resources to
enable native speakers of Te Reo ake o Ngati Porou to meet on a regular basis to
discuss words and idioms unique to our iwi. Resources will enable us to engage
administrative support to record our hui and discussions on te reo. This position is
critical to the overall success of the project. Much voluntary work has and continues
to be done in this area by Mrs Ethel McPherson. Our aims are to:
1 protect and promote Te Reo ake o Ngati Porou
2 reduce and eliminate the use and impact of “alien reo” introduced by external
bodies including the Maori Language Commission
3 produce and distribute our own reo publications
4 strengthen and sustain the quality of Ngati Porou reo within schools in our rohe
and those with large numbers of Ngati Porou students
5 develop Te Reo ake o Ngati Porou wananga and other professional development
initiatives for teachers to support excellence in the quality of teaching and
learning in Te Reo ake o Ngati Porou.
NATI AWARDS
The Nati Awards is the premier event in the annual Te Rangitawaea Festival
and continues to delight the crowds who have packed into Uepohatu Hall and
adjoining whare kai for the past three years. The 2005 and 2006 awards showcased
the growing confidence, skills and innovation that Ngati Porou East Coast School
students have developed in their use of Information Communication Technology
(ICT), and the enthusiastic appreciation of their teachers, parents and whanau.
The awards demonstrate the successful integration of Matauranga Ngati Porou,
the school curriculum and the technologies application as a relevant learning and
teaching tool. The documentaries, advertisements, music videos, compositions,
and graphic and clay animation projects demonstrate the creativity of our tamariki,
while drawing on the source of their inspiration, “to tatau Ngati Poroutanga”.
The extract from a letter (right) by Waikato University Vice Chancellor Roy Crawford
sums up the views of everyone who had the privilege of witnessing these events.
2006 Overall Senior Nati Award winners Tolaga
Bay Area School with runanga chairman Apirana
Mahuika.
Tena koe Api
Renee and I also enjoyed immensely the day
at the ICT Festival. We were tremendously
impressed with the computer skills of all the
young people and the Presentation Ceremony
was a truly memorable occasion.
– Roy Crawford.
Vice Chancellor – Waikato University
5
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
RUNANGA BIRTHDAY AND NGATI POROU PAKEKE CELEBRATION
The dual celebration of the Runanga Birthday and Ngati Porou Pakeke Celebration
– held at Rahui Marae in 2005 and Iritekura in 2006 – continues to draw crowds
of Ngati Porou from home, New Zealand and abroad. As I reflect on the level of
support, I am reminded of the whakatauaki:
He kino tokomaha ki te kainga a kai, tena ki a tu ki te kaupapa iwi, ka aha hoki!
The feeding of many is an enormous undertaking, but in iwi matters, numbers tell.
Since these 1 September celebrations, I have fielded many calls and received
letters of support for the runanga and praise for the occasion. I wish to express our
appreciation and gratitude to the Waipiro Bay whanau and hapu for hosting this
event and runanga staff for the tremendous support for this kaupapa.
Alma Whangaparita talks with ACC rep Faye Pohatu.
NGATI POROU WHANUI FORESTS LTD
This company has a special and unique place in the history of forestry developments.
The runanga was instrumental in the establishment of Ngati Porou Forests Ltd and
the shareholders were Ngati Porou land owners who made their lands available for
the planting of, what we now refer to as, the pioneer forest blocks. After the Crown
sold the State Forests, causing huge redundancies among our people, funding was
acquired from the Board of Maori Affairs to develop forestry within Ngati Porou.
Then runanga secretary Ned Ihaka, Koro Dewes and I made a submission to Maori
Affairs for $10m. With the $4.9m received, the first stage of forestry under Ngati
Porou control began.
Former prime minister Jim Bolger and the late John Falloon were supporters of the
project despite opposition in some political quarters and from environmentalists.
It became clear that finding a partner would be problematic because of an “accord”
signed by forestry companies and the Crown. Whaimutu Dewes was tasked with
finding a partner for the company and eventually found a Korean company with
which to form the Hansol Ngati Porou Joint Venture.
Since those heady days, Ngati Porou Forests Ltd has broadened its base to become
Ngati Porou Whanui Forests Ltd and, under the stewardship of its Board of Directors
led by Whaimutu and CEO Chris Insley, has taken huge strides forward. Chris
Insley has introduced many new and innovative aspects such as the formation
of a Forestry Science Board comprising scientists from Lincoln, Canterbury and
Waikato Universities and Niwa. The Forestry Science Board is overseeing a range
of research and development initiatives
in land use mapping technologies,
composite wood products and alternate
uses of wood. NPWFL is investigating a
range of opportunities arising through
carbon credits including carbon farming
and a new joint venture arrangement.
The future for Ngati Porou forestry looks
promising with various employment
opportunities emerging for our people
and projected financial returns to the
Ngati Porou land owners who have forest
lots planted on their land. This injection of
capital and the investments in growth and
innovation bode well for the re-emerging
Ngati Porou economy.
A futuristic view of wood processing on the East Coast.
NGATI POROU HAUORA
Every time I go to the Puhi Kaiti Clinic I feel proud of the services that Ngati Porou
Hauora provides to Ngati Porou and non-Ngati Porou people living in Kaiti, Gisborne.
I regularly hear complimentary statements about the services and courteous staff.
Ngati Porou Hauora is growing stronger with the restructuring under chairman Ben
Tahata and the efforts of Terry Ehau through the Ngati Porou CE’s forum.
The runanga and NPH have developed a positive working relationship that has
resulted in joint health initiatives for our people. Through working together we
are able to progress our shared vision for the health and wellbeing of Ngati Porou.
Some way is yet to be travelled to upgrade health facilities and amenities but these
are within our grasp if we work together and leverage off our respective strengths.
A recent television documentary showcasing Ngati Porou Hauora is the kind of
publicity that augurs well for affirming our ability and commitment to providing
quality and relevant health services to our people. Ngati Porou Hauora scholarships
and Nati & Healthy are other initiatives that raise awareness of the effort and work
that the Hauora Board, management and staff are undertaking to significantly
improve the health status and quality of life of Ngati Porou people.
RADIO NGATI POROU
Radio Ngati Porou now broadcasts to the world through internet. Global Natis are
tuning in for their injection of Ngati Porou news, humour and waiata. Having our
own radio station is important because it is one of the most important ways to
keep Ngati Porou informed and connected. The station is also invaluable for the
promotion of our reo, tikanga, and local and iwi-specific news. Since its birth, the
station has recorded many iwi events and personalities, thereby contributing to
the collection of archival resources, audio and visual recordings, manuscripts and
files. This prompts the need for a timely discussion on the establishment of an
appropriate, Ngati Porou archive facility.
The board, management and staff must be thanked for their initiative in taking the
voices of Ngati Porou into the global arena, while being responsive to the every day
needs of Ngati Porou kei te kaenga.
NGA KOHINGA
The bimonthly magazine Nga Kohinga brings together six Ngati Porou organisations
in a one-stop magazine highlighting initiatives and activities within and among
Ngati Porou. This is a magnificent initiative because it demonstrates a high level of
collaboration and commitment to information sharing. Although the publication
has been free, a subscription will be required from March 2007. I commend Nga
Kohinga as a worthwhile investment to keep Ngati Porou informed.
Organisations involved in Nga Kohinga are Te
Runanga o Ngati Porou, Ngati Porou Hauora,
Radio Ngati Porou, Ngati Porou Whanui Forest
Ltd, Ngati Porou Fisheries Ltd and Ngati Porou
East Coast Rugby.
CONCLUSION
I wish to thank all trustees, particularly the deputy chair, for their contributions to
the growth, development and well-being of our people. To the CEO, management
team and staff, who have done so much to ensure that the aspirations and outcomes
sought by the board were achieved, my sincere gratitude and appreciation.
Na,
A. T. Mahuika
7
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
BOARD OF TRUSTEES’ REPORT
MIHI
Tu tonu mai koe maunga Hikurangi tuohu ko nga uri e
Waiapu te awa tapu te awa o te iwi, nga roimata o te whenua ,e rere ra
Nga mihi kia tatou katoa mo te awhina i nga kaupapa hei oranga mo tatou, hei whakaora nui i te ngakau o Porou.
TERM OF NEW BOARD
The 2005 runanga trustee elections received unprecedented interest with 41
nominations received and a high level of media interest, sparked by robust debate
in the local and national media. Some candidates, critics of the runanga, stated their
intentions to disestablish the runanga adopting the slogan ‘Whakahokia Mai’.
The 13 trustees who sought re-election confirmed their belief in the runanga’s
vision, their appreciation of its achievements and progress. They also confirmed
their recognition of the runanga’s complementary role working at the iwi level
and the role of hapu and marae working within their own spheres of influence. The
Ngati Porou voting public had the last say. The 13 standing trustees were re-elected,
several of them polling the highest in their respective rohe. Seven new trustees
joined their ranks, adding youth, new perspectives and skills and an injection of
energy and enthusiasm, which bodes well for the board for the next three years.
A feature of the new board has been its ability to quickly settle down to business and
focus on the tasks in hand. This can be a challenge for a group of 20 members who
hold strong positions and sometimes opposing views. The constructive approach,
adopted by the overwhelming majority of trustees, and the demonstrable goodwill
they have shown has contributed to an air of optimism and unity. This is refreshing
and vital for the quality of governance leadership we require going forward.
A positive indication of this change was the 100% attendance rate achieved at the
June 2006 board meeting.
As the business of the runanga becomes more complex and the responsibility for
providing strategic governance over significant assets increases, the board must
strengthen and enhance current policies and processes to improve decision-making
transparency, result accountability and communications with its stakeholders – all
underpinned by Ngati Porou tikanga.
PRIORITIES
As part of the annual review of our strategic plan, the board confirmed its priorities
for the balance of the 2005/06 financial year and the 2006/07 year. It also confirmed
that the existing vision, mission, outcome statements and key goals remain relevant.
The strategic priorities are outlined in the diagram on page 11.
SUB-COMMITTEES
1 CEO APPOINTMENT AND APPRAISAL PANEL
Chair: Api Mahuika. Committee members: April Papuni-Ilse, Bill Burdett, Rawiri
Tuhiwai-Ruru, Bill Irwin. Ex officio member: HR consultant Alison Bendall
This panel meets six-monthly to formally appraise the CEO’s performance and
review and update the appraisal framework applied. The panel acknowledges the
professional advice and guidance received from Alison Bendall.
2.AUDIT, RISK AND FINANCE COMMITTEE
Chair: April Papuni-Ilse. Committee Members: Api Mahuika, Selwyn Parata, Bill Irwin,
Bill Burdett and Nolan Raihania.
This committee, established following the 2004/05 deficit, provides direct governance
The 2006 Pakeke Day celebrations were held at
Iritekura Marae, Waipiro Bay.
Ngati Porou Marae Hapu Fisheries Working Party
Meeting, Tuatini Marae Tokomaru Bay.
PRIORITIES PROGRESSED
The board is pleased to advise that all of the
priorities have been significantly progressed and
a number were achieved including:
• $5000 paid to 49 Ngati Porou marae under the
annual marae grants programme and a further
$5000 paid to 21 marae who participated in
the Whanau Development Action Research
Programme
• on-line runanga registrations
• Ma Wai Ra – Ngati Porou Marae cultural audit
tool kit
• Ngati Porou marae websites
• Porou Ariki Trust approved as Responsible
Trustee, Ngati Porou fisheries assets secured
• ongoing investment in Ngati Porou
development and culture
• Early Childhood Education Strategy developed
- Raparapa-Ririki and Matauranga Ngati Porou
teaching and learning resources, through Korero
tuku iho
• investment in Ngati Porou achievers
• Ngati Porou Foreshore and Seabed negotiations
progressed.
oversight for the organisation’s financial and risk management operations. It
provides invaluable support and the leadership required to establish, monitor and
evaluate the organisation’s external audit and annual reporting processes, financial
reporting and monitoring processes, risk management strategies, and financial and
accounting policies.
It successfully works to a charter and annual work programme.The board appreciates
the time and commitment contributed. With guidance from management, this
committee has implemented various approaches across the organisation to
improve overall financial viability, effectiveness and efficiency.
3 PAKIHIROA AND PUANGA FARM COMMITTEE
Chair: Selwyn Parata. Members: Hilton Collier, Wi Mackey, Lance Rickard, Tate
Pewhairangi, Koro Dewes and Bill Burdett. Ex officio member: Regan Poi.
Good progress was made in establishing Pakihiroa Farms Ltd and providing project
leadership for a Ngati Porou Land Development Technology Strategy.
4 EXTERNAL BOARDS AND COMMITTEES
The runanga is also represented on:
1 Kawai Taumata, Electoral College for Te Ohu Kaimoana Trust: Api Mahuika
2
3
4
5
6
representing Porourangi group (Ngati Porou and Te Whanau a Apanui)
Tuhono Trust: Selwyn Parata representing Porourangi group
Tairawhiti Polytechnic Council: Jean Weke
Radio Ngati Porou Board: Selwyn Parata, April Papuni-Ilse, Peace Te Kani
Tairawhiti Development Partnership: Api Mahuika as co-chair
Tairawhiti Land Development Trust: Hilton Collier, nominated by runanga board.
GOVERNANCE TRAINING
As part of the board’s induction and orientation programme, the board identified
the need for governance training to improve productivity and effectiveness. At the
board’s request, Ngati Porou businessman Robert McLeod facilitated a two-day
workshop covering entities and structures, corporate governance roles, governance
principles and director functions in iwi/Maori organisations. The pressure cooker
training session also covered financial statement preparation and interpretation.
Follow-up training discussed the establishment of a Ngati Porou Holdings Company
and possible strategies for increasing the returns on runanga assets and growing
Ngati Porou’s asset base.
Trustees also took part in a number of governance training
opportunities organised for iwi health providers and audit
committees. The commitment to enhancing the governance
capacity and capability of the runanga board is vital for its effective
and cohesive functioning. One also needs to give recognition to the
considerable cultural capital, matauranga Ngati Porou and tikanga
that board members possess and the significant value this provides
to the organisation and Ngati Porou.
STRATEGIC PRIORITIES
• Support individuals to identify and confirm
their whakapapa connections to Ngati Porou.
• Clarify whanau, hapu, marae and iwi roles
and complementary functions.
• Celebrate and support unique Matauranga
Ngati Porou of hapu and marae.
• Promote positive role models.
• Enhance relationships.
• Engage and support Ngati Porou hapu and
marae development.
• Review runanga strategic plan and confirm
with Ngati Porou.
• Review runanga board roles and core
business.
• Support aspirations of Ngati Porou
individuals, whanau, hapu and marae in self
determination and sustainable economic
development.
• Support Ngati Porou economic development
utilising natural resources (farming, forestry,
fishing, fun, whanau, whenua).
• Develop commercial viability of runanga to
achieve financial stability.
• Continue negotiations for return and/or
retention of Ngati Porou taonga.
POROU ARIKI TRUST
The runanga, working with the Ngati Porou Fisheries Advisory
Group and Marae Hapu Fisheries Working Party, established Porou Ariki Trust as the
Mandated Iwi Organisation (MIO) for Ngati Porou, thereby facilitating the receipt of
Ngati Porou’s share of the fisheries assets.
The runanga board, as Responsible Trustee, is legally responsible for the Porou
Ariki Trust and ultimately accountable for its performance. However, the board is
committed to sharing the role of strategic governance over Ngati Porou fisheries
Board members at the 2005 Hui a Tau.
9
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
assets with the Advisory Trustees, nominated by the seven Ngati Porou Marae
Clusters. The board appreciates the need to work together to achieve the best
results, for Ngati Porou whanau, hapu and marae.
The board is required to report on the financial results of Porou Ariki Trust and Ngati
Porou Seafoods Ltd in its Group accounts for the period ending 30 June 2006. It
does so in the knowledge that Porou Ariki Trust’s Annual General Meeting will be
convened before 31 March 2007, enabling the trust and NPSL to present full reports
in line with the expectations and obligations stated in the Porou Ariki Trust Deed.
VALUATION OF FISHERIES SETTLEMENT ASSETS
The $6.7m reduction in the value of our fisheries settlement assets reflects the
‘fair and reasonable’ judgment exercised by the runanga in the absence of a full
and independent valuation report. Working with the directors and manager of
our fisheries companies, the runanga considered a range of factors, opinions and
information provided by its own auditors, Te Ohu Kaimoana Trust, Aotearoa Fisheries
Ltd, Ernst and Young, the Office of the Auditor General and other iwi organisations.
However, the runanga board is ultimately responsible for making a decision. The
board determined to write down the fisheries settlement assets received in March
2006 – specifically the quota and AFL shares – by $6.7 m (prior to initial recognition
in the financial statements). This reduced the value of these assets from $36.1m to
$29.4m. No impairment has been attributed to the cash, which is in a high interest
earning savings account in the name of the Porou Ariki Trust. We accept that this
loss in value will cause concern. However, the decision made by the runanga is
consistent with the decision and views expressed by most iwi who have had to
grapple with this complex situation.
We have also agreed to seek a full valuation report from a qualified and independent
valuer for the Porou Ariki AGM, scheduled for March 2007.
Scenes from this year’s Pakeke Day celebrations with
(above left) Rei Kohere , Matanuku Mahuika and Piripi
Aspinall.
Below: Dr Tamati Reedy (left) and Piripi Aspinall.
SUMMARY
We are optimistic about the runanga’s future as we begin to establish the appropriate
entities for receiving, protecting, managing and growing the assets finally being
returned to Ngati Porou. This mix of trusts and commercial entities will enable a
clear delineation between commercial operations, with their profit maximisation
focus, and the runanga’s development initiatives committed to sustaining and
growing our investment in Ngati Porou.
We have confidence in the structures put in place to strengthen our governance
capability, particularly the Audit, Risk and Finance Committee which is making
significant progress with management in returning the runanga to financial viability
and future proofing the organisation in terms of risk mitigation and legislation.
We are pleased with the $306,884 profit made this year. However, the $30.4m rise
in the group’s asset base – brought about by the fisheries settlement and the
increase in the value of Puanga Station – helps put our overall financial position
into clearer perspective. More importantly it provides a base from which to grow
and recognises the past efforts and investments the runanga has made to secure a
better future for Ngati Porou.
Trustee Jean Weke (left) with her mother Lena Paenga
and Maud Isaac at the 2006 Pakeke Day.
Handover of Ngati Porou fisheries assets at Uepohatu,
May 2006.
•
Supportandsponsor
NP calendar of events
– Ta Apirana Ngata
Lectures, Hui Taurima,
Inter Marae Sports,
Pakeke Day
•
Regularupdatesvia
RNP, Nga Kohinga & Hui
(a Iwi; a Hapu; Taura
Here)
•
WebsiteDevelopment
including Monthly
Panui
• Sponsoring NP
calendar of events
• NP Learning
communities
• NP Korero tuku iho
• ACE pilot for maraebased learning
• ETER –
NP Reo Strategy
Matauranga NP
• Connect-a-Nati
project
• Hapu/Marae
Wananga
• Develop QM for
Database & Ngati
Porou Register
•
Review • Supporting
aspirations of Ngati
TRONP
Porou individuals,
Strategic Plan
whanau and
and confirm
hapu/marae in selfwith Ngati
determination and
Porou
sustainable economic
development
•
WDARPWhanau
Development
project.
•
Hapu/Marae
Database (E Nati)
•
Culturalaudit
(Ma Wai Ra)
• Review TRONP • Enterprise Training
Board of Trustees & Business Support
programme
role / core
• TDP
business
• NP Landowners
•
Audit,Risk R&D Strategy
Management
& Finance
Committee
2006/07 STRATEGIES
•
Engage&
Support NP
Hapu/Marae
Development
2006/07 PRIORITIES
Achieve Ngati
Porou SelfGovernance and
self reliance
ECONOMIC GROWTH
& PROSPERITY
ENVIRONMENTAL
SUSTAINABILITY
•
WDARPWhanau • Convene
Enterprise project
economic think•
TDP & other tank to identify
initiatives to support investment/
use of natural
development
resources aligning
strategies
with Ngati Porou
tikanga and kawa
•
CRIs
•
SupportNgatiPorou • Develop TRONP's
economic development commercial
viability to
utilising natural
achieve financial
resources via the 5 f's
(fun, farming, forestry, stability
fishing and f(wh)anau,
f(wh)enua)
•
Secure NP
Fisheries Assets
•
ProgressWai262
claim
•
CompleteFS&S
negotiations
• Continue
negotiations for
the return and/or
retention of Ngati
Porou taonga
Support Ngati
Support Ngati
Ensure the return,
Porou whanau and Porou development
retention and
hapu achieve an through sustaining protection of Ngati
optimum return an optimum return
Porou taonga
on their assets & on Ngati Porou assets (whenua/takutai)
resources
managed by the
runanga
SOCIAL RESPONSIVENESS
& WELLBEING
KEY GOALS
NGATI POROU SELFDETERMINATION
Actively encourage
Ngati Porou in the
development of their
Whanau, Hapu, Marae,
Taura Here & Runanga
•
Enhancingrelationships
(at home and abroad)
Develop a Ngati Porou
Social Development
agenda founded on
Ngati Porou tikanga
and responsive to Ngati
Porou needs & priorities
Retain, enhance
practise and promote
our ancestral heritage
as Ngati Porou
• Supporting individuals • Ngati Poroutanga
to identify and confirm • Celebrating and
their whakapapa
supporting the
connections to Ngati
unique matauranga
Porou
Ngati Porou of Hapu
• Clarify roles of Whanau;
and Marae
Hapu/Marae; Iwi and
• Promoting positive
their complementary
role models
functions
RESTORATION OF MATAURANGA
NGATI POROU
CULTURAL RELEVANCE &
REVITALISATION
OUTCOME STATEMENTS
STRATEGIC PLAN MODEL 2006/07
11
GOVERNANCE
MANAGEMENT
• Administration
support
• Asset management
• Finance management
• Human resources
management
• Hapu communications
• Information services
• Trustee services
• Internal audit
Corporate
Services
• Fisheries
• Investments
• Business development
Mana
• Land development
Farms
• Tourism
Tourism NP
• Projects
NP Enterprise
Economic
Development
• Iwi Social Services
Counselling
Budget Service
Whanau Support
Te Whae Atawhai & Truancy
• Hapu Development
Community Nutrition
Community Injury Prevention
Safer Communities
Strengthening Families
• Housing
• Whanau development
• Tuhono Whanau and PAFT
• Relationship Management
Iwi
Crown
Business/Private Sector
• Education
WITK
KEP
Iwi Education Partnership
• Resource Management
Environment Planning
Monitoring external orgs
• Research and Development
Office of the
Board and CEO
Subsidiaries
• Ngati Porou Fisheries Ltd
• Pakihiroa Farms Ltd (farm management from 1 July 2006)
• Porou Ariki Trust (TRONP as Responsible Trustee)
• Ngati Porou Seafoods Ltd
Whanau/hapu
Development
CHIEF EXECUTIVE OFFICER
BOARD OF TRUSTEES
NGA HAPU O NGATI POROU
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
ORGANISATIONAL STRUCTURE
CHIEF EXECUTIVE’S REPORT
MIHI
E te toka whakairo Hikurangi tu mai atawhaingia o nui o rahi.
Waiapu te wai tapu o nga matua tipuna ruia mai ou manaakitanga ki ou paparinga.
E hika ma tatou nga uri a o tatou tipuna a Porourangi me Hamoterangi tena tatou.
Whakarehurehu taku kite i nga hiwi o pamamao e rere ana mai i nga kapua ano he kawe kupu mai, e hika ma e he
roimata taku kai e, ahakoa koutou kei tawhiti kei roto koutou i nga mahara e.
Tangihia o tatou mate, te iwi kua rupeke atu ki te po, no reira e te iti, e te rahi ,e te whakamataku okioki marie koutou
i te kainga tuturu mo tatou katoa.
E te iwi kia ora tatou.
Tenei ra te mihi atu ki aku poupou,ki oku whakaruruhau, ki nga karangatanga maha ka whai panga ki nga korero me
nga kaupapa maha noa atu o te tau kua hipa atu nei.
E hika ma kua pe nga ringaringa i roto i nga mahi hei painga mo tatou, o tatou whanau ,o tatou hapu, o tatou marae,
ki a Ngati Porou kei te kainga kei te whenua hoki, tae atu ki nga whanaunga hoa kei roto tonu i a tatou e noho ana.
Chief Executive Officer Amohaere Houkamau
Ara noa atu te hohonutanga o nga kaupapa e rarangi mai nei.
INTRODUCTION
The 2005-2006 year presented with a number of organisational challenges, not
least being the restructuring of corporate services, the integration of whanau and
hapu development services and the rationalisation of internal economic activities
in concert with the transfer of assets and management responsibility to runanga
subsidiaries.
Two other significant developments were the long-awaited fisheries settlement,
which provided a timely injection of capital and assets, and the investment in
developing the communication, planning and enterprise capacity of Ngati Porou
hapu and marae. Both developments mark a new phase in the evolution of the
runanga.
The runanga revised its current organisational structure in the lead-up to the new
financial year, establishing a leadership and policy division, and integrating the
Office of Board and CEO back into Corporate Services.
My report highlights the key challenges and opportunities that emerged during
the year, an analysis of the runanga’s achievements against key performance targets
and a preview of the organisation’s future priorities.
REPORT AGAINST KEY PERFORMANCE TARGETS FOR 2005 - 2006
It is pleasing to report that we met most key performance targets for the year and,
with the exception of farming and foreshore and seabed, all activities operated
within budget. Over the past year the runanga:
1 rationalised the costs of corporate services, while enhancing its performance
and improving overall effectiveness
2 secured and grew new businesses, increasing revenue streams
3 transformed selected runanga economic activities from service-driven
programmes to commercially-operated, profit-orientated entities
4 established meaningful communication tools that will effect information flows
to and from our expanding iwi base, and fulfil rigorous ‘mandating’ procedures
and reporting requirements
5 supported marae and hapu to realise their potential, without compromising the
financial viability of the organisation or impinging on the ability of marae and
hapu to be self-determining.
13
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
ORGANISATIONAL STRUCTURE
The new board began its three-year term in December 2005 and in March
2006 revised its strategic priorities. These placed more emphasis on effective
communications, enhancing the long-term health and well-being of whanau, hapu
and marae, and strengthening and growing the runanga’s asset base to sustain
continued investment in Ngati Porou.
The runanga developed a strategic planning framework enabling management
to focus on business activities clearly aligned to board priorities and values. It
also supported staff to focus on individual and team business targets within an
environment of co-operation, continuous improvement and high expectations.
Restructuring Corporate Services
The runanga rationalised its corporate services operation, reducing staff numbers
and costs through the recruitment of a specialist corporate services team and the
relocation of corporate services to Gisborne.
Management worked closely with affected staff throughout the change process, to
ensure the transition was seamless and as painless as possible. This approach saw
most affected staff being redeployed to other positions in the organisation and
minimal disruption to work flow.
Initial concerns about the ‘runanga moving to Gisborne’ were soon alleviated by
basing whanau and hapu development, education and economic development at
Ruatoria. Weekly visits by the CEO helped alleviate concerns about lack of access.
Having Ruatoria as the base for Whanau and Hapu Development, Education and
Economic Development activities is logical because these are the services with the
most direct and immediate impact on our whanau and hapu.
INTEGRATING WHANAU AND HAPU DEVELOPMENT
The appointment of a Whanau Hapu Development manager was timely and
necessary for the efficient integration of programmes, strategic relationship
management and a shift to an outcomes focus.
The unit currently operates within a contractual environment that is subjected to
annual funding rounds and changing government policies. We have been working
to change this so we can achieve longer-term funding arrangements that are
outcome focused and meet a shared social development agenda.
We are also committed to providing quality services and programmes relevant and
responsive to Ngati Porou whanau and whanau living within Ngati Porou and the
Gisborne region. Wherever possible the runanga endeavours to provide support
and advice to Natis living away from the wa kainga.
The priority for the Whanau and Hapu Development Practice Manager has been
the design and establishment of an integrated professional development plan for
staff, founded on Ngati Porou tikanga. We support and encourage staff to develop
their skills, knowledge and social development practice.
The Runanga Hapu Social Services Committee, established in 1994, coordinates
the allocation of funding for programmes delivered at the hapu level. It shares
best practices and experience in the design, provision and evaluation of quality
programmes that meet the needs of whanau and hapu.
Hapu and marae development
Investment opportunities that support marae and hapu in progressing their
development agendas, without being constrained by the runanga’s limited
resources, is a prime focus for the runanga. The Whanau Development Action
Research programme, sponsored by Te Puni Kokiri, was one such opportunity.
In 2005 the runanga worked with 21 marae, two hapu collectives and 12 whanau
MONTY MANUEL
Monty Manuel is the runanga’s longest
serving fulltime staff member. He started
as an accounts clerk in 1991 and over the
years advanced to the role of finance projects
manager.
Of Te Whanau
a Takimoana,
Monty started
with the
runanga at the
age of 23 while
on holiday
from Massey
University.
He learned much
from then manager Ned Ihaka and watched
the organisation grow from six staff in one
small office at Ruatoria to where it is today.
Monty says the most memorable of his many
career highlights are the return of Hikurangi
Maunga, the 2000 Millennium celebrations
and the many people with whom he has been
involved. He credits long-serving finance
manager Yvonne Williams, who he worked
alongside for 14 of his 15 years, as being a
major influence in his career development.
Monty and his wife Leeanne, also a runanga
employee, have dedicated almost 20 years
to the organisation. Both grew up on the
coast, attending Hiruharama and Rangitukia
primary schools then moving on to Ngata
College. Monty and Lee have made their home
in Ruatoria with their six children and are
well known among the community through
their involvement in many community
activities. Both staunch Hikurangi rugby
supporters, Monty has played for the club
for some 20 years. He was also a member of
the triumphant East Coast Rugby Team from
1991 to 2003. The runanga acknowledges
Monty and his whanau for their tremendous
contribution to the runanga and Ngati Porou
and wishes Monty the very best for the future.
Monty has taken up a new role with
Community Injury Prevention.
to prepare six scoping reports outlining strategies that could help Ngati Porou
achieve their goals and aspirations. Six interventions were identified to unlock
potential, grow capability and confidence, and enhance communication, planning
and enterprise capacity.
EDUCATION
E Tipu e Rea
Raising the learning achievement for all students in Ngati Porou East Coast schools
remains the prime focus for the E Tipu E Rea programme. This is being achieved
with support for principals, teachers, Boards of Trustees and their communities.
The year’s highlights include the Te Rangitawaea Festival, appointment of a Strategic
Education Manager, an analysis of Ngati Porou early childhood centres and ongoing
engagement with the Ministry of Education to ensure the availability of optimal
learning opportunities for students, teachers, principals and trustees.
The Te Rangitawaea Festival indicates the huge progress made in education since the
partnership between the runanga, Ngati Porou East Coast Schools and the Ministry
of Education began in 1998. The festival epitomises the vision for education that Sir
Apirana Ngata enunciated in the whakatauaki “E Tipu e Rea”, which the runanga and
ministry partnership has since adopted. Apirana Ngata recognised that Ngati Porou
are a dynamic and ever-changing people and that each generation should develop
in a manner relevant to them, developing the skills of the Pakeha that are necessary
for survival, while holding fast to their heritage and culture.
With the appointment of an Education Strategy Manager, completion of
complementary work in early childhood and tertiary education and the partnership’s
commitment to working together, we are confident we will build on our success.
I pay tribute to retiring Secretary of Education Howard Fancy for his vision and
leadership in partnering with Ngati Porou to achieve quality learning outcomes for
students in Ngati Porou East Coast Schools. Howard had the courage and foresight
to understand our educational fortunes would depend on the collaborative effort,
and leadership of Ngati Porou and the Ministry of Education.
PRIORITIES FOR 2006/07
GRANTS PROVIDED
Over $300,000 was paid out in the form of
grants and sponsorships over the 2005/06
year. This comprised:
• $250,000 paid in grants to marae, hapu and
whanau
• $30,000 for Ngati Poroutanga (Hikurangi
Dawn Ceremony, Inter-Marae sports, Hui
Taurima, Ta Apirana Ngata Lectures, 1
September celebration)
• $15,600 for sports
• $6500 for community development
• $4000 for achievement awards.
Increasing participation in reading is part of the
Literacy Strategy for Ngati Porou East Coast Schools.
From left are Aria Parata-Walker, Nikita Stevens and
Julia Waru-Atkinson.
• Align organisational structure and outcomes statements with the Ngati Porou
Potential Framework.
• Work with hapu to express their development goals within a Hapu Success
Model.
• Co-produce policies and macro-development initiatives.
• Establish Ngati Porou Holdings Company.
• Complete Ngati Porou Communications Strategy.
• Negotiate an acceptable Foreshore and Seabed Settlement Agreement for Ngati
Porou whanau and hapu.
• Improve financial performance, asset growth and investment portfolio.
• Strengthen the organisation’s governance, management and staff capability.
In closing, I pay tribute to the runanga’s senior management team and staff for
the progress made and their responsible approach to our dynamic, changing
environment.
Noho ora mai
Amohaere Houkamau
15
WHANAU HAPU DEVELOPMENT
Te Kainga Tupu
(Rangi – Home Sweet Home)
Na Ta Apirana Ngata
Me kimi i te ao nei
E kore e rite
Ki tou kainga tupu
E matea nuitia nei
Hei aha nga kino
Hei aha ona he
Ka tawhai te ngakau
Ko reira noho ai
Te Kainga tupu
Te ai ona rite
E kore e rite
Ka haere ki mamao
Kei wareware koe
Tena ki nga matua
E tangi atu nei
Te wa ki te kainga
E okioki ai
E tau ai te mauri
Ki reira noho ai
OVERVIEW
The Ruatoria office is now the headquarters of Whanau and Hapu Development,
Education and Economic Development – services with the most direct and
immediate impact on our whanau and hapu.
Whanau and Hapu Development comprises Tuhono Whanau (Family Start), Whanau
Support and Counselling, Youth Education, Iwi Crime Prevention Programme, Family
Violence, Housing, Budgeting, Parents as First Teachers, Social Workers in Schools,
Nutrition, Drivers Licensing and Strengthening Families.
The 16 kaiawhina employed this year delivered 130 programmes.
IWI SOCIAL SERVICES
Hapu Social Services providers contribute to the wellbeing of whanau and hapu
through the delivery of quality programmes and workshops relevant to needs. With
new funding, local hapu groups will deliver diverse programme content over the
2006/7 year to support ongoing needs.
Iwi Social Services now has a dedicated East Coast budget adviser in Frances Grant,
who services whanau from Potaka to Tokomaru Bay from her base at the Ruatoria
office.
Professional development continued during the year to improve the quality of
service for all whanau. All Whanau and Hapu Development staff had professional
development and training programmes identifed. Six staff completed 18 months
of work-based assessments toward their three-year National Diploma in Social
Work (Level 6). Christine Morrison and Riripeti Halbert-Berry achieved Competency
Certificates through an approved Competence Assessment provider for social
workers, Te Ara Aromatawai. Riria Fox and Riripeti Halbert-Berry completed training
in two units of the Child Protection Studies.
Social Workers in School (SWIS) Mary Anne Crawford, based at Tolaga Bay Area
School, received a civic award from the Gisborne District Council. SWIS supported
a child, who had never attended a learning institution, into school. The service
also facilitated the collaboration of the whanau, school principal and community
support agencies working together to support this child into the schooling routine
and practices.
SWIS workers (from left) Ruira Morice, Maryjane
Crawford and Cathy Stainton. Absent: Charlotte Collier.
WHD staff who completed social worker competency assessments (from left) Shona Samuels, Jane Kopua,
Robyn Smith and Pep Halbert-Berry. Absent: Juliet Lardelli and Chrissy Morrison.
17
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
COMMUNITY INJURY PREVENTION PROGRAMME
Car restraints
Five presentations promoting the use of car seats and seat belts were held in the
Ngati Porou region to help increase the number of children being safely transported
in vehicles. Through parent education and greater access to restraints, it is expected
that more whanau will use restraints for their children.
Each presentation outlined choosing, installing and demonstrating use of car seats,
available schemes including the runanga rental programme and statistics on car
seat and seatbelt use in Ruatoria.
Open Forum discussions were held with over 60 people at Tutua Marae, Te Araroa;
Uepohatu Marae, Ruatoria; Marotiri Kohanga Reo, Tokomaru Bay; Waiapu Te Kohanga
Reo, Tiki Tiki; and Puketawai Marae, Tolaga Bay.
Trained child restraint co-ordinators provided the same information to 120 people
through one-on-one sessions. This service is ongoing.
Tamariki at a Community Injury Prevention Water Safety Day.
Marae-Based Drivers License Programme
One hundred more drivers within
“The drivers license programme was
the rohe are licensed thanks to
suggested to me by family. They told me the
the Community Injury Prevention
support and learning environment was very
Programme. Nine two-day courses
positive. Guess what, they are right. Thanks
were held to increase the number of
to the tutors who do an awesome job. I will
licensed drivers and encourage more
be encouraging all my family and friends to
to abide by the conditions of that
attend this course.“
licence. Topics covered included speed
and alcohol, the impact of accidents
on the whanau and community, the road safety role of the Police and the effects of
being under the influence of alcohol and drugs.
WHD staff (form left) Hiria Haig and Riria Fox and
pepi Rona May Haig
Doris Walker and Parearau Morice at the CIPP
Water Safety Day. Below: RiverSafe instructor Mark
Haimona provides valuable tuition on swimming and
water safety.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
HOUSING
Getting more Ngati Porou people into well-maintained, healthy and energyefficient homes is the prime focus for the runanga housing division.
Various strategies are used to effect this aim including supporting whanau
into homes; providing home maintenance workshops, organising and
funding home repairs; providing emergency housing; delivering education
programmes; and facilitating healthy homes initiatives.
A prime example of the support provided is seen in the case of a caravandwelling, older beneficiary who became a proud home-owner. The case was
complex because of the person’s beneficiary status and their desire to build
a home on land with no water, sewerage or electricity in place. The housing
coordinator provided support throughout the process – working with a
local builder to design a home within the client’s range of affordability, and
successfully negotiating an infrastructure suspensory loan (ISL) with Housing
NZ. A home loan was approved and a two-bedroom home built.
Six whanau were provided with emergency accommodation during the year
while longer term housing solutions were sought. One case included that of
a solo dad who in his desperation to return home took up residence in an old
shed which had neither running water nor power. Concerned for the health
and safety of his two young children, he turned to the runanga which provided
the emergency accommodation required. A housing coordinator is working
with Housing NZ to secure more permanent accommodation for the family.
Education programmes provided include the
“I found the home
Low Deposit Rural Lending Programme, through
ownership education
which seven whanau were supported into
workshops informative and
home ownership (275 for 1994-2006), the Home
empowering. The housing
Ownership Education Programme (123 graduates
team is an asset to the
in 2005-06) and home maintenance workshops.
runanga. It is programmes
The runanga also funded urgent and essential
like this that work well
repairs for 20 homes totalling about $321,600 for
towards promoting the
the 2005-06 year (105 homes, $1.43m between
runanga. I am happy that
2001-06).
the support is there if I need
In 2005, seven state rental houses were placed
it. Thank you for not being
on whanau land. Another two such houses were
made to feel dumb.”
allocated in 2006.
Two projects are under way to make homes within the Gisborne and East
Coast region healthier and more energy-efficient. The Healthy Homes project
sponsored by Contact Energy, EECA, Eastland Community Trust, Tairawhiti
District Health and the Gisborne District Council saw the “retrofitting” of over
a dozen homes in the Ngati Porou rohe. This retrofitting includes underfloor
insulation, hot water cylinder wrap, draft exclusion around doors, ceiling
insulation, polythene moisture barrier and hot water pipe lagging.
Housing NZ also released a retrofit programme for whanau who purchased
their home through the Low Deposit Rural Lending Programme and the Rural
Housing Programme. Registrations of interest were called and assessments
completed on nearly 50 homes by June 2006 with work to begin in September
2006.
19
INVESTING IN NGATI POROU CULTURE, REO,
MATAURANGA AND DEVELOPMENT
Whakairotia te A E I O U
Ki roto i te Manawa e
Hei tipare tohu tipuna e
Kaua e whakarere rawatia
Pupuritia, Pupuritia ra
Kia kaha Ngati Porou e
WHANAU DEVELOPMENT ACTION RESEARCH PROGRAMME
The 2006 work programme for Whanau Development Action Research focused on:
• the development of practical solutions and tools that could be tailored to meet
the needs of whanau, hapu and marae
• IT training opportunities for marae
• the development of education strategies and Iwi Potential and Hapu Success
frameworks
• one-on one enterprise advice and business case support.
The following summaries highlight the progress across the six interventions.
Phase One Whanau Development Action Research, the
Haven Tokomaru Bay.
MA WAI RA – CULTURAL AUDIT TOOL
The Ma Wai Ra tool is aimed at helping marae retain and teach the culture specific to
individual marae, whanau or hapu groupings. The easy-to-use toolkit has resources
and templates to help marae develop their whanau profiles, record their cultural and
physical assets, resources, history and stories and rate current and future capacity in
whaikorero, waiata, and karanga. Its use is optional and any information gathered
remains confidential to the marae.
The tool’s name is taken from the waiata Ma Wai Ra e Taurima composed by Henare
Teowai, on the death of Pine Tamahori. The waiata was prophetic in that it posed the
question we now ask, “who will assume responsibility for ensuring our marae stay
alive? Who will ensure Ngati Porou culture and language survives as a vibrant and
unique expression of who we are.
Ma wai ra, e taurima, te marae e waho nei, ma te tika, ma te pono me te aroha e…”
E NATI
Improving communications with whanau and hapu members is the aim of E
Nati. With the internet now the most successful means of keeping in touch with
whanau living outside the district, 18 marae were provided with training on easyto-use software that enabled them to set up their own web pages and manage
their own member databases. This year, the runanga funded the development of a
marae website package to keep ongoing costs for website and domain hosting to
a minimum.
Whareponga Marae is using its website to connect with whanau as part of its
fundraising drive to build a new dining room. E-Nati helps bridge the digital divide,
providing a communication pathway for information flows to and from our marae.
WHANAU ENTERPRISE
More Ngati Porou people are expected to be in successful business enterprises
thanks to the Whanau Enterprise scheme which saw 20 whanau, hapu and marae
collectives complete business plans. The groups benefited from practical and
motivational business advice provided by mentors Bryan McKinlay and Don
Hammond. This included business assessments and plans, budgets and cashflow
analysis templates, and aerial photographs and maps of proposed development
sites. Information was also provided on computer disk, enabling easy updating and
sharing.
Each group was able to work at its own speed and within their own resources, skills
and abilities. The guidance was valuable for planning the next step in their business
development. The Whanau Enterprise is an example of whanau, marae and hapu
contributing to the Ngati Porou economy and shaping their own future.
21
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
KORERO TUKU IHO
The strong demand for Ngati Porou resources from throughout New Zealand
is helping spark a creative industry within the rohe. Learning centres want Ngati
Porou stories and waiata in a way that is relevant today – through CDs, DVDs and
other modern technology. The Korero Tuku Iho project aims to fulfil that desire
while working to preserve Ngati Porou culture, stories and oral traditions for future
generations.
The project addressed some immediate needs including the production of three
matauranga Ngati Porou resources and Nati-Pages, a register of Ngati Porou artists,
writers, story tellers and producers. The project prepared a business case to support
a creative industry. Ngati Porou East Coast learning centres will this year receive a
book by Materoa Tangaere, a DVD of Ngati Porou waiata and a whakapapa CD.
Nanny Mavis Paenga and pepi.
NGATI POROU LEARNING COMMUNITIES
The runanga set out to develop a strategy to restore the Ngati Porou learning
culture. It soon became apparent that this would need to be locked into an
integrated development strategy, operating at iwi level through a Ngati Porou
Potential Framework and at hapu level through a Hapu Success Model.
The Ngati Porou Hapu Success Model enables hapu to determine their desired
objectives and develop appropriate indicators enabling them to track progress.
The model provides a framework for hapu to identify their current state of wellbeing
and develop and grow their resources, knowledge and authoritative capacity and
capability to make choices about the lives they want to live as Ngati Porou, New
Zealand and global citizens.
RAPARAPA-RIRIKI (NGATI POROU EARLY CHILDHOOD EDUCATION STRATEGY)
Increasing the participation rates of tamariki and whanau in early childhood
education, and the provision of meaningful, relevant and quality early childhood
education were the key objectives identified by Ngati Porou whanau , Kohanga reo
and ECE providers, that needed to be addressed in a Ngati Porou early childhood
education strategy.
Kuini Moehau named the ECE strategy Raparapa- Ririki in recognition of our tipuna
Maui Tikitiki a Taranga and the task that befell him when he sought to find and
gather his progeny, after his waka had upturned when landing his great fish, te
ika a maui. The celebration of our stories, philosophies and practices underpinned
our approach. The affirmation and inculcation of matauranga Ngati Porou was an
outcome that we were seeking and provided us with the means of achieiving the
outcome.
The team engaged to facilitate the development of the strategy, undertook an
environmental scan of Ngati Porou kohanga reo and ECE institutions, to identify
current participation rates ,the number of Ngati Porou ECE providers, the quality of
ECE provision and the necessary support required by ECE providers. Early childhood
education is recognised as an important part in the Ngati Porou life-long learning
continuum, providing our tamariki with the necessary building blocks for achieving
their learning potential.
Ngawha Earnest and young friend.
Hopa Keelan and Duke Hauiti.
INVESTING IN NGATI POROU
The retention, protection, promotion and practice of our ancestral heritage as Ngati
Porou is essential for the wellbeing and survival of Ngati Porou. The Ahi Ka, Iwi
Kainga and kinship links established through whakapapa and expressed through
our whanaungatanga, reo, history, waiata and tikanga forms the basis of our cultural
identity, along with our connection and relationship to the whenua, moana and Te
Ao Turoa. We are fortunate to have a rich cultural heritage to draw on, and a strong
sense of who we are.
He Wiwi Nati no Porourangi he iwi moke no Waiapu, no Whangaokena, no Hikurangi, te wiwi, he nati, he whanoke.
We accept that each hapu and whanau has different ways of expressing this ‘momo,’
reflecting our uniqueness and celebrating our collective consciousness. However,
the changing world has an increasing impact on our ability to retain our Ngati
Poroutanga. Although we have not suffered the level of ‘cultural bruising’ of other
iwi, we are not immune. With more Ngati Porou people born and raised away from
the wa-kainga or leaving home to seek employment and education, we are faced
with the reality of a widely-dispersed iwi trying to balance social, economic and
cultural obligations and responsibilities.
In recognition of this emerging phenomenon, and in keeping with the moemoea
expressed by the late Ngoi Pewhairangi and Tamati Reedy at the 1985 Ngati Porou
Hui Taumata, the runanga seeks to engage Ngati Porou people in a range of activities
that would inspire and enable them to find their way home.
The Ngati Porou Annual Events Calendar comprises six events in which thousands
of Natis are now taking part and re-engaging with their marae, hapu and iwi.
TRONP staff conference on Hikurangi Maunga with
(top) trustee Taina Ngarimu working on maintenance
of one of the whakairo.
HIKURANGI MAUNGA DAWN CEREMONY – JANUARY 1
The Hikurangi Maunga Dawn Ceremony
has been a regular fixture on the Ngati
Porou calendar of events since 1992,
when we began our lead up to the 2000
celebrations. The New Year is welcomed
in by groups of Natis, tourists and
international guests averaging 100-150
people, who brave an early morning start
to see the sun rise for the first time that
year. The ceremony is significant in that Hikurangi Maunga is the first place in the
world to see the sun each new day.
The group ascends the maunga in a convoy of 4WD vehicles to Te Takapau a Maui
where the Maui Whakairo stand. Ngati Porou pakeke and kaumatua conduct karakia,
haka and waiata, culminating in a champagne breakfast in the Pakihiroa woolshed.
Selwyn Parata (right) gives the whakapapa of the
Maui Whakairo on Hikurangi Maunga at the 2006
Dawn Ceremony.
INTER MARAE SPORTS (PA WARS) – JANUARY 3
The Ngati Porou Inter
Marae Sports or Pa Wars as
it is commonly known has
become one of the major
events and attractions in
the Ngati Porou calendar.
The timing of the event
has been set to coincide
with the mass return of
whanau coming home for
holidays.
23
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
Over the past five years the event has alternated between Ruatoria and Uawa
with about 5000 Natis aged from one to 90-plus representing 23 marae. The event
embraces a spirit of fierce but friendly marae rivalry, a celebration of kinship and our
collective responsibility in paying our dues to our marae. The 39 events provide a
range of activities to attract all age groups and levels of fitness and mental agility.
The top three place-getters for 2006 were Waiparapara Marae,1; Mangahanea
Marae, 2; Hauiti Marae,3.
RUNANGA ANNIVERSARY AND PAKEKE DAY – SEPTEMBER 1
The enactment of the Te Runanga o Ngati Porou Act is celebrated each year on 1
September. For the past five years we have used this opportunity to pay tribute to
Ngati Porou Pakeke. Whanau from Rahui Marae hosted the event in 2005 and from
Iritekura Marae at Waipiro Bay in 2006.
Pakeke Day draws a large crowd at Iritekura Marae.
TA APIRANA NGATA MEMORIAL LECTURES –SEPTEMBER/OCTOBER
The Ta Apirana Ngata Memotrial Lectures began in 1983 as a means of re-creating
a wananga opportunity for Ngati Porou that picked up from where the 1944 Rauru
nui a Toi Lectures left off. The naming of the latter lecture series recognises the role
and leadership that Ta Apirana Ngata demonstrated with the establishment of
the inaugural lectures. The unique feature of the lectures is the focus on ‘to tatou
Ngati Poroutanga’. It provides an opportunity to learn about Ngati Porou history,
waiata, tikanga, expressions of spirituality and political organisation and leadership,
without being circumspect.
The 2005 lectures commemorated the 100th anniversary of Ta Apirana Ngata
entering Parliament. A hundred people attended the first night at Uepohatu Hall with
keynote speeches on leadership from Minister of Maori Affairs Parekura Horomia,
former Silver Ferns captain Waimarama Taumaunu and TVNZ Maori programme
general manager Whai Ngata (the eldest great-grandchild of Ta Apirana).
Guest speaker Waimarama Taumanu at the 2005
Ngata Lectures.
TE RANGITAWAEA FESTIVAL AND NATI AWARDS – SEPTEMBER
The Te Rangitawaea Festival celebrates the ICT and digital media achievements of
Ngati Porou East Coast students attending 19 schools from Potaka to Waikirikiri.
Te Rangitawaea is the ICT strategy for all Ngati Porou East Coast Schools and is a
sub-project of E Tipu e Rea, the schooling improvement partnership between the
runanga and Ministry of Education
The festival includes an ICT Expo and ICT Team Challenge culminating in the Nati
Awards. The 2006 festival attracted 240 entries from 14 schools. The ICT Challenge,
showcases the competency and confidence of students competing in age groups
to solve an ICT mystery challenge.
The addition of a media training day for senior students provided a new dimension
to this year’s festival.
The students provided
a roving report of
the festival with live
broadcasts to Radio
Ngati Porou, and story
preparation for Maori
Television’s Te Kaea
and print publications.
Buck Atkins rides his horse for a Nati Award film entry on Nati Cowboys.
Marie Collier (right) at the 2005 Hui Taurima with
Hawea Mackey (centre).
2005 Te Rangitawaea Festival
NGATI POROU HUI TAURIMA FESTIVAL – OCTOBER
The 11th Ngati Porou Hui Taurima festival was held at
Hiruharama Pa in November 2005. More than 300 Nati
spectators and performers enjoyed the opportunity
to express their own hapu style of performing and
repertoire of waiata, moteatea and haka.
A $500 prize and trophy for best action song was
offered for the first time and
won by the 2005 Winners of
the Matatini festival, Te Whanau
a Apanui with their original
composition
The 2005 Hui Taurima was
held in association with the Ta
Apirana Ngata Lectures.
Recently we celebrated the
2006 Hui Taurima, hosted by
Te Whanau a Ruataupare and
Te Whanau a Te Aotawarirangi,
in Tokomaru Bay. This year’s festival coincided with the 75th anniversary of Te
Hokowhitu Atu, one of the oldest kapa haka roopu in the country. Groups thrilled
the crowds with their own variations and adaptations of Tuini Ngawai and Ngoi
Pewhairangi classics. The winners of the original composition for 2006 was Tu te
Manawa Maurea from Manutuke.
Many people commented on how much they enjoyed the festival with its lack
of pressure on performers, the ability for 10 or 100 people to perform on stage
together, and the easy flow that enabled whanau to catch up with and enjoy each
other while celebrating our cultural heritage as Ngati Porou.
PERFORMANCE AGAINST 1984 HUI
TAUMATA RECOMMENDATIONS
Achieved
• Celebrate commemorative Ngati Porou Day.
• Establish Ngati Porou Calendar of Events.
• Endorse concept of annual Ngati Porou Festival.
• Develop strength in identity, mana – language,
history, oral culture – and pass on knowledge.
• Conserve cultural properties in Ngati Porou.
• Return Hikurangi to Ngati Porou ownership.
Ongoing
a Establish Ngati Porou music resources and
recording company (Tuini Ngawai recording
studio) – as part of Radio Ngati Porou.
aCapture Hokowhitu Atu and other Ngati
Porou classics on video and disseminate to all
Ngati Porou.
aEstablish resource centre, return and preserve
historical material, complete inventory.
aEstablish Ngati Porou museum and art
gallery.
25
ECONOMIC DEVELOPMENT
He toa taua, he toa pahekeheke
He toa mahi kai, he toa mau tonu
ECONOMIC AND PROJECT DEVELOPMENT
FISHERIES WORKING PARTY
The most noteworthy achievement in economic development for the year was
the successful receipt of $36.1m of Ngati Porou fisheries assets after 17 years of
debate, litigation and negotiation. Another $9m in quota is expected by the end
of the year.
The $36.1m received in fishing quota, shares and cash was Ngati Porou’s part of the
$750m Maori fisheries settlement.
Te Ohu Kai Moana Trustee Ltd approved Ngati Porou’s Mandated Iwi Organisation
(MIO) and transferred the assets in late March. These comprised $22.5m worth of
shares in New Zealand’s largest fishing company, Aotearoa Fisheries Ltd, $11.2m
(2700T) in quota shares and $2.4m in cash and interest.
The outcome was the result of the collective effort made by a number of Ngati
Porou people over the years, culminating in the leadership provided by the runanga
board, the Ngati Porou Marae and Hapu Fisheries Working Party, and the Ngati
Porou Fisheries Advisory Group.
The clear mandate received – to establish Porou Ariki Trust as the MIO for Ngati
Porou, adopt the trust deed and for the runanga to be trustee – and the receipt of our
fisheries assets enables Ngati Porou to move on and focus on other developments,
confident in the structures we have put in place to achieve sustainable benefits and
gains for Ngati Porou.
In 2003, the runanga established Ngati Porou Fisheries Ltd (NPFL) to manage and
develop its commercial fisheries operations. Ngati Porou Seafoods Ltd has taken
over these functions with the current NPFL directors acting as interim directors.
The allocation provides Ngati Porou with a very strong asset base from which to
lever further investments into the industry.
As 100% shareholder of Ngati Porou Fisheries Ltd, the runanga received an annual
profit dividend of $300,000. As in previous years, the majority of this shareholder
dividend was invested in annual marae grants, the Ngati Porou Calendar of Events
and awards to Ngati Porou young achievers. The runanga is still on track to reestablish the Ngati Porou Education Fund set to mature in 2011.
The Ngati Porou Marae Hapu Fisheries Working
Party was convened by Selwyn Parata in 2004
to provide guidance in the development of an
appropriate structure to receive Ngati Porou’s
fisheries assets. The working party comprised
over 30 representatives from marae and hapu
across the rohe who received legal, economic
and commercial fisheries advice from the
Ngati Porou Fisheries Advisory Group of
Robert McLeod (chair), Matanuku Mahuika,
Whaimutu Dewes, Selwyn Parata, Ngarangi
Bidois. and Amo Houkamau.
It was critical that marae and hapu provided
the cultural oversight and perspective in the
design of any model developed on behalf of
Ngati Porou. Eight meetings of the Marae Hapu
Fisheries Working Party were held between
2004 and 2006. After much discussion, design
and redesign the marae hapu working party
confirmed the legal structure for receipt of the
fisheries at a meeting held in February 2006.
Structure of fishing entity
TE OHU KAIMOANA
cash
Ngati Porou
adult members
elect
Responsible
Trustee
POROU ARIKI TRUST
(Mandated Iwi
Organisation)
Ngati Porou marae
appoint
give advice
quota shares
Aotearoa
Fisheries Ltd
Advisory Trustees
Runanga Trustees
has governance over
Ngati Porou Fisheries Ltd
(fish operations)
Annual Catch Entitlement
(ACE) Trader
Ngati Porou Seafoods Ltd
(Asset Holding Company)
27
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
NGATI POROU FISHERIES LTD
OVERVIEW
This year has presented many challenges and several notable highlights for Ngati
Porou Fisheries Ltd (NPFL). The challenges arose as the fishing industry continued
to operate within an environment of rationalisation, consolidation, and cooperation
due to the high value of the New Zealand dollar, increasing operational costs
especially fuel costs, environmental concerns over bottom trawling, biosecurity
threats, TACC reductions in key species, and noticeable changes in seasonality for
some key species as a result of major climatic events.
Despite all this, NPFL’s financial result is a solid performance with a profit significantly
higher than budget. Ngati Porou also celebrated a significant milestone this
year with the receipt of the allocation of fisheries assets, the establishment and
mandating of the Porou Ariki Trust and of Ngati Porou Seafoods Ltd as the asset
holding company to protect and manage the assets.
The staff have also seen some changes with the appointment of Mark Ngata as
new general manager. Bobby Reedy gives us stability and continuity and we hope
to see Ngarangi Bidois back providing support and analysis once family priorities
allow.
FINANCIAL PERFORMANCE
Ngati Porou Fisheries Ltd’s financial achievements for the year end 30 June 2006
were measured as follows:
REVENUE (net)
Growth of $140,000 from $1.1m (budget) to $1.3m (actual)
QUOTA COSTS
Reduction of $97,000 from $442,000 (budget) to $345,000 (actual).
OPERATIONAL EXPENSES
Reduction of $141,000 from $674,000 (budget) to $533,000 (actual )
NET PROFIT SURPLUS
Growth of $282,000 from $495,000 (budget) to $777,000 (actual)
SHAREHOLDER ASSETS
Growth of $500,000 from $2.3m to $2.8m (fisheries settlement assets not included).
Note: In reading these financial results, it should be noted that Ngati Porou Seafoods Limited
was established from April 2006. This resulted in some Ace revenue and operating costs being
accounted for within NPSL which has reduced NPFL net surplus result. The consolidated group
result reflects an overall increase in net revenue and profit against budget, while operating
expenditure was reduced.
Ngati Porou Fisheries Limited
Net Revenue & Cost Performance
NGATI POROU FISHERIES LTD – Net Revenue & Cost Performance
1,800
1,600
1,400
($000)
1,200
Quota Costs
1,000
Net Revenue
800
Ops Exp
600
400
200
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
General manager Mark Ngata
HIGHLIGHTS
• Allocation of fisheries assets was a significant
milestone.
• Establishment of Porou Ariki Trust and Ngati
Porou Seafoods Ltd to protect and manage
the assets.
• Improved financial performance against
budget, despite TACC cuts in key revenue
species, increased leasing costs via Te Ohu Kai
Moana and negative economic pressure from
the high $NZ.
• Increased shareholder funds by $500,000.
• Expanded networks and knowledge
in aquaculture farming through visit to
operations in South Australia and Tasmania.
• Continued development of strategic
relationships with other Maori fisheries
businesses.
Ngati Porou Fisheries Limited
Cash Investments Performance
NGATI POROU FISHERIES LTD – Cash
performance 2003-2006
2003investments
- 2006
3000
2500
2000
Shareholder
Shareholders
Funds
funds
1500
1000
500
0
2003
2004
2005
2006
DIVIDEND for 2006
NPFL is pleased to make a dividend payment of $300,000 (40% of Net Profit After
Tax) to the shareholder, Te Runanga o Ngati Porou, against a budget forecast of
$198,000.
WEBSITES AND PUBLICATIONS RECOGNITION
NPFL is proud to support and be associated with ‘Nga Kohinga’ newsletter
publication which brings regular news to all Natis throughout the motu and the
‘Te Urunga ki Ngati Porou’ website register for students completing or achieving
tertiary qualifications and sectors of focus and interest for career networking.
ALLOCATION PROCESS
With asset allocation and entities being established to protect and manage them,
key tasks to be completed include:
• gaining charitable tax status for Porou Ariki Trust and Ngati Porou Seafoods Ltd
• establishing company compliance structures and procedures for Porou Ariki
Trust and Ngati Porou Seafoods Ltd
• assisting with Advisory Trustee nomination and election process
• gaining inshore asset allocation (approximate value $9m). This requires coastline
agreements with neighbouring iwi.
FISHERIES MANAGEMENT
Everyone is concerned about sustainable fisheries resources. In previous years NPFL
has had limited access to the commercial stakeholder organisations that control
commercial resources. Now Ngati Porou Seafoods is a quota owner, membership
to these forums is automatic. The company intends to be an influential member in
ensuring fisheries resources are managed in a sustainable manner.
Directors Bill Burdett, Heni Poutu, Whaimutu Dewes, Dean Moana, Kody Pewhairangi
NPFL/NPSL DIRECTORS
Whaimutu Dewes – Chairman
Bill Burdett
Dean Moana
Mark Ngata (resigned in May 2006 to take up
GM NPFL role)
Kody Pewhairangi
Heni Poutu
NPFL/NPSL STAFF
Ngarangi Bidois, General Manager to May 2006
Bobby Reedy, Office Administrator
Mark Ngata, General Manager from May 2006
29
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
NPFL tautokos the Minister of Fisheries recent statement about ‘regional solutions
and input for regional problems’. This provides Ngati Porou with a significant
advantage as we are a key stakeholder in the commercial, recreational and
customary groups.
Developing a fisheries management plan that we all have input and management
responsibility for is essential towards successful sustainability. The alternative
– poor management practices, lack of communication and information, working in
different directions – is no longer an option.
RESEARCH & DEVELOPMENT
The future sustainability and stability of our fisheries resources and financial
returns will depend significantly on improving our knowledge and understanding
of each marine species and the environment. This includes not only how and when
we harvest or what equipment we use, but also improving our knowledge of the
aquaculture and mari-culture sectors which are increasingly having an impact on
world seafood markets as wild fishery stocks globally continue to decline.
R&D Strategic Plan
NPFL received funding during the year to begin developing its research &
development strategy. This funded a Ngati Porou graduate student to research
the development of a kaimoana-based commercial business. NPFL thanks Lesley
McLeod (BSc.MAppSc) for her contribution towards developing this strategy
which has already had a significant influence on the company’s future direction.
The company wishes Lesley the best with her PhD degree at Victoria University,
Wellington. Kia kaha - kia maia - kia manawanui.
Australian Aquaculture Hikoi
In August 2005, several directors and the general manager visited various South
Australian aquaculture operations to acquire key knowledge and information
towards developing NPFL’s R&D strategy as well as extending networks for future
growth. The farming operations visited included eels, paua (abalone) and fish
(salmon) from the hatchery to the market.
Key points learned from the operators included:
• size does matter – most farms struggle to be profitable at less than 150 tonne per
year production
• Victoria & South Australia have regulatory frameworks more compatible to
marine farming (land or sea) than NZ
• development of farms to economic levels takes a lot of capital and requires
extremely patient shareholders
• strategic relationships, including those with research institutions, are critical.
THE COMING YEAR & BEYOND
Rationalisation within the fishing industry is likely to continue for the next year at
least. However, every cloud has a silver lining and despite these difficult conditions
Ngati Porou Seafoods Group is positive about the future outlook as numerous
opportunities exist that must be identified and explored.
Ngati Porou Fisheries Ltd will remain separate from the Ngati Porou Seafoods
Group, owned by Porou Ariki Trust. The quota shares will be managed from now
on solely within that group and reporting will be to the whanau and hapu through
the trustee of the Porou Ariki Trust, Te Runanga o Ngati Porou, and the advisory
trustees appointed by the marae.
Eel and abalone farming in South Australia.
PAKIHIROA AND PUANGA STATIONS
The establishment of Pakihiroa Farms Ltd at year’s end coupled with unacceptable
farms’ performance made for a year of mixed fortune for Pakihiroa and Puanga
stations. For the past few years, the Pakihiroa committee has recommended
the separation of the farming business from other runanga activities. This
recommendation took effect with operational management of Pakihiroa and
Puanga stations transferring to Pakihiroa Farms Ltd from 1 July 2006. The new Board
of Directors is confident returns will improve as a result. The farm assets, stock and
Puanga farm were transferred to PFL, which pays a lease to the runanga for using
Pakihiroa. The runanga remains a 100 percent shareholder of the new company.
Sheep high up on Pakihiroa
OVERVIEW
With a freehold market value of $1.2m, Puanga was brought into the 2005-06 books
in advance of its sale and transfer to PFL. The benefit of this move was that a net
surplus of $766,917 was recorded instead of what would have been a net operating
loss of $438,083.
This loss reflects the year’s numerous challenges. A change in stock policy from
a 35:65 to a 65:35 sheep to cattle had a negative impact in the short term with
reduced revenue and fewer sheep sales. However, this and other major strategic
decisions are expected to provide long-term benefits.
Other challenges included the unexpected 20 percent slump in lamb prices,
compared to the previous year, and continued poor returns from wool. Challenging
climatic conditions caused damage to the land and contributed to high sheep
losses and high investment in repairs and maintenance. Appropriate decisionmaking was impaired by difficulties in accessing timely and reliable information.
Additional costs arose as the committee monitored current farm performance
and drove the establishment of PFL as the best option for improving financial
performance and accountability.
The committee acknowledges these challenges and accepts that the Pakihiroa
and Puanga performance, both on and off-farm, was unacceptable for all involved
in the business. Various measures have been put in place to ensure the improved
performance of management and staff and to ensure the business is better able to
manage issues faced during the year.
The challenges also spurred the committee and the runanga to establish PFL
and farm management was transferred on 1 July 2006. This separation of the
runanga’s farming operations will provide greater transparency and performance
accountability.
Pakihiroa Farm manager Regan Poi.
Pakihiroa directors around the board table.
OPERATIONAL OVERVIEW
Sheep
2006
2005 2004
Farm production performance
lambing %
115
131
131
Farm production was sound but slightly down on the previous year. However,
sheep stock losses were abnormally high due to weather-related delays in shearing
leading to fly strike.
lambs bred (docked)
4635
4937
4393
sheep losses %
11.5
1.89
3.4
Climate
calving %
85
87
88
An excellent start to the season with a mild winter and greater than normal spring
grass cover was thwarted by a particularly wet start to summer. The rain persisted
with flooding in October and November and damage to the region’s hill country.
Exceptional pasture growth recorded on both stations provided a surplus of feed.
But pastures quickly lost quality resulting in reduced live-weight gains in stock.
Moist summer weather contributed to stock health problems including facial
eczema, barber’s pole and flystrike in sheep and particularly young lambs.
calves bred
506
488
547
cattle losses %
0.4
3.89
0.98
Cattle
31
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
Market performance
Lamb
Lamb prices finished the 2005-06 season lower than expected due to the Kiwi dollar
remaining higher for longer than anticipated. The initial outlook of $61.50 a head
was revised to $57. Pakihiroa received an average $55 a head compared to $63 the
previous year (15 percent reduction). However, sales volumes were significantly
down compared to the previous year with almost 2000 fewer sales.
Lamb prices are expected to return to 2005 levels in the coming year.
Cattle
Cattle prices were relatively stable and, subject to exchange rates, the forecast for
the coming year is positive.
Farm development
Pakihiroa continued its investment in the land to address the continual erosion and
conservation requirements. Over $187,000 was spent on East Coast Forest Project
tree planting, conservation fencing, track maintenance and fertiliser application.
While the ECFP funding should encourage completion of tree planting or land
retirement on high risk land, this project has its own challenges and financial risks,
such as the non-recovery of investment.
As new tracks evolve, so the forests grow – for
production forestry and river gullies conservation.
Supervision and staffing
Lance Rickard (PGG Wrightson Consulting) continued to provide overall farm
supervision and support to staff with day-to-day affairs managed by Regan Poi
at Pakihiroa and Mo Koia at Puanga. The committee appreciates the efforts of
the supervisor and staff and thanks retiring Pakihiroa fencer Pat Boyle for his
contribution.
Financial overview
Pakihiroa farm manager Regan Poi among poles
planted for conservation purposes.
Expenditure
Expenditure for farming operations was up about $190,000 on previous years. Oneoff expenses expected to see benefits in the future include East Coast Forest Project
Planting ($46,000), heifer grazing contract ($66,000), and fencing($30,000).
Capital structure
The committee was not able to repay runanga loans in full
Financial summary
from operating cash flows this year but the business made
principal loan repayments of about $80,000. PFL has since
Gross farm income
refinanced its borrowing facilities with the Bank of New
Total expenses
Zealand and in October 2006 repaid in full its loans to the
Other income
runanga.
Net operating surplus/(loss)
Other matters
Pakihiroa supported various initiatives beneficial to the Revaluation of Puanga
East Coast farming community including taking part in the Net operating surplus/(deficit)
Tapuaeroa Project, aimed at improving farm production and
improved value chain “from plate to consumer”; the Sheep For
Profit management practice programme involving six other farms, and the Ngati
Porou Landowners Forum which includes a research and development strategy.
PAKIHIROA FARMS LTD – LOOKING AHEAD
In line with corporate structure demands, the PFL board has adopted a more
commercial approach to expenditure and investment decisions. It forecasts firstyear earnings before interest and tax of $180,000 with growing returns in future
years. The corporate approach is expected to benefit both its runanga shareholder
and the PFL business.
2007
2006
2005
2004
forecast
actual
actual
actual
778,723
421,528
732,867
796,036
662,933
859,659
669,258
668,524
–
49
20
92
$115,790 ($438,352)
-
$1.205m
$115,790
$766,918
$63,629 $127,604
-
-
$63,629 $127,604
FINANCIAL STATEMENTS
For the year ended 30 June 2006
CONTENTS
PAGE
TRUSTEES’ RESPONSIBILITY STATEMENT
FINANCIAL STATEMENTS
34
Statement of Financial Performance 35
Statement of Movements in Equity 36
Statement of Financial Position 37
Statement of Cash Flows 38
Statement of Accounting Policies
40
Notes to the Financial Statements
42
AUDIT REPORT
49
33
Te Runanga o Ngati Porou and Group
TRUSTEES’ RESPONSIBILITY STATEMENT for the year ended 30 June 2006
The trustees are responsible for the preparation, in accordance with New Zealand
law and generally accepted accounting practice, of financial statements which give
a true and fair view of the financial position of Te Runanga o Ngati Porou and group
as at 30 June 2006 and the results of their operations and cash flows for the year
ended 30 June 2006.
The Trustees consider that the financial statements of Te Runanga o Ngati Porou and
group have been prepared using accounting policies appropriate to Te Runanga
o Ngati Porou and group, consistently applied and supported by reasonable and
prudent judgement and estimates, and that all applicable financial reporting
standards have been followed.
The trustees have responsibility for ensuring proper accounting records have been
kept which enable, with reasonable accuracy, the determination of the financial
position of Te Runanga o Ngati Porou and group and enable them to ensure that
the financial statements comply with the Financial Reporting Act 1993.
The trustees have responsibility for maintenance of a system of internal control
designed to provide reasonable assurance as to the integrity and reliability of
financial reporting. The trustees consider that adequate steps have been taken to
safeguard the assets of Te Runanga o Ngati Porou and group and to prevent and
detect fraud and other irregularities.
The trustees are pleased to present the financial statements of Te Runanga o Ngati
Porou and group for the year ended 30 June 2006. The financial statements and
group financial statements for Te Runanga o Ngati Porou for the year ended 30 June
2006 on pages 35 to 48 were authorised for issue on 13 November 2006.
For and on behalf of the Trustees
A Mahuika Chairman S Parata
Deputy Chairman
Te Runanga o Ngati Porou and Group
STATEMENT OF FINANCIAL PERFORMANCE for the year ended 30 June 2006
NOTE
GROUP
Revenue
2006
PARENT
2006
GROUP
2005
PARENT
2005
Dividend Income – NPFL
Farm Livestock Holding Gain
1
Farming Income
Gain on sale of Puanga Station
2
Interest Income
Net Fishing Income
3
Rental Income
Service Contracts and Grants
4
Sundry Income
TOKM Fishing Allocation to Ngati Porou
5
-
274
704,342
1,205,000
285,834
1,294,933
34,940
2,813,774
118,027
29,429,529
300,000
274
704,342
1,205,000
78,671
-
34,940
2,813,774
118,027
-
-
1,657
800,622
-
223,859
1,360,703
27,026
3,136,797
90,860
-
616,000
1,657
800,622
85,574
-
27,026
3,136,797
97,000
-
TOTAL REVENUE
35,886,653
5,255,028
5,641,524 4,764,676
Audit Fees
47,725
Bad and Doubtful Debts
6
39,271
Depreciation
7
248,092
Directors’ Fees (incl consulting fees)
8
158,981
Farming Expenses
743,178
Impairment of Investment
9
-
Interest Expense
52,941
Koha
13,316
Marae and other grants given
10
314,001
Operating Lease Expenses
82,055
Other Operating Expenses
1,901,585
Staff Expenses
1,877,165
Trustees’ Fees
82,931
TOTAL EXPENSES
5,561,241
NET SURPLUS/(DEFICIT)
$30,325,412
31,725
39,271
242,501
-
743,178
-
52,866
13,316
314,001
82,055
1,623,964
1,722,336
82,931
34,450
(3,305)
171,553
152,265
422,908
70,586
28,930
33,995
552,041
25,821
2,248,439
1,991,809
63,403
30,950
(3,305)
167,290
-
422,908
28,930
33,745
552,041
16,749
2,116,209
1,863,231
63,403
4,948,144
5,792,895 5,292,151
$306,884
$(151,371)
$(527,475)
Expenses
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an
integral part of these Financial Statements.
35
Te Runanga o Ngati Porou and Group
STATEMENT OF MOVEMENTS IN EQUITY for the year ended 30 June 2006
NOTE
GROUP
2006
PARENT
2006
GROUP
2005
PARENT
2005
TOTAL OPENING EQUITY
7,665,663
5,827,617
7,817,034
6,355,092
Net Surplus/(Deficit) for the Year 30,325,412
TOTAL CLOSING EQUITY
$37,991,075
306,884
(151,371)
(527,475)
$6,134,501
$7,665,663
$5,827,617
4,635,643
282,902
1,215,956
6,166,805
282,902
1,215,956
4,328,759
282,902
1,215,956 $6,134,501
$7,665,663
$5,827,617
REPRESENTED BY:
Closing Retained Earnings 36,492,217
Asset Revaluation Reserve
282,902
Capital Reserve Account – Farms
1,215,956
TOTAL CLOSING EQUITY $37,991,075
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an integral part
of these Financial Statements.
Te Runanga o Ngati Porou and Group
STATEMENT OF FINANCIAL POSITION as at 30 June 2006
NOTE
GROUP
2006
PARENT
2006
GROUP
2005
PARENT
2005
Current Assets
Westpac Bank Accounts
Sundry Debtors
Related Parties Sundry Debtors
12
Prepayments
Property Intended for Disposal
TOTAL CURRENT ASSETS
5,788,467
463,632
-
3,704
-
372,549
426,090
1,885,000
3,704
-
3,350,156
627,527
-
7,000
87,157
933,771
620,043
5,861
7,000
87,157
6,255,803
2,687,343
4,071,840
1,653,832
Ngati Porou Fisheries Ltd
16
-
Ngati Porou Seafoods Ltd
16
-
Livestock
1
1,369,618
Fishing quota
5 10,181,127
AFL income shares
5 16,886,280
Mana Enterprise Loan Portfolio
13
-
Advance - TWWONP
55,000
Property, Plant and Equipment
11
4,178,971
TOTAL NON CURRENT ASSETS 32,670,996
TOTAL ASSETS $38,926,799
555,182
-
1,369,618
-
-
-
55,000
2,317,230
-
-
1,369,344
-
-
36,778
55,000
2,951,698
555,182
1,369,344
36,778
55,000
2,935,315
4,297,030
4,412,820
4,951,619
$6,984,373
$8,484,660 $6,605,451
61,374
396,998
71,243
111,414
8,843
-
42,184
649,085
55,819
28,076
13,290
21,700
38,804
611,302
55,819
28,076
13,290
21,700
649,872
810,154
768,991
-
200,000
-
200,000
8,843
-
8,843
-
200,000
EQUITY 37,991,075
TOTAL FUNDS EMPLOYED $38,926,799
200,000
8,843
8,843
6,134,501
7,665,663
5,827,617
$6,984,373
$8,484,660
$6,605,451
Non Current Assets
Current Liabilities
GST Payable
83,270
Sundry Creditors
460,954
Employee Entitlements
71,243
Income in Advance
111,414
Hire Purchase (current)
14
8,843
Other liabilities
-
TOTAL CURRENT LIABILITIES
735,724
Non Current Liabilities
Hire Purchase (non-current)
Westpac Term Loan 14
15
TOTAL NON CURRENT LIABILITIES
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an
integral part of these Financial Statements.
37
Te Runanga o Ngati Porou and Group
STATEMENT OF CASH FLOWS for the year ended 30 June 2006
NOTE
GROUP
PARENT
2006
2006
GROUP
2005 PARENT
2005
CASH FLOWS FROM OPERATING ACTIVITIES
Cash was provided from:
Grants and Contract Income
2,803,428
2,772,153
2,939,644
Fishing Quota
1,279,639
-
1,406,716
Dividend Income
-
300,000
-
Farm
994,461
994,461
598,612
Other
152,967
152,967
117,886
Interest
268,588
73,325
223,828
TOKM Allocation (cash)
2,362,122
-
-
7,861,205
4,292,906
5,286,686
4,613,398
Cash was applied to:
Payments to suppliers and
operating expenses
Payments to employees & trustees
GST
Interest
NET CASH INFLOW/(OUTFLOW) FROM
OPERATING ACTIVITIES
17 2,933,783
-
866,000
598,612
124,026
90,977
-
3,445,666
1,944,672
(41,086)
52,941
3,019,256
1,789,843
(22,570)
52,866
3,174,666
2,112,173
(2,480)
28,930
2,925,457
1,933,594
(29,010)
28,930
5,402,193
4,839,395
5,313,289
4,858,971
2,459,012
(546,489)
(26,603)
(245,573)
5,322
7,504
32,910
19,787
32,910
19,787
12,826
52,697
52,697
CASH FLOWS FROM INVESTING ACTIVITIES
Cash was provided from:
Mana Principal Repayments
5,322
Sale of Assets
7,504
12,826
Cash was applied to:
Purchase of Fixed Assets
TWWONP Advance
198,547
-
192,579
-
170,104
55,000
163,920
55,000
198,547
192,579
225,104
218,920
(185,721)
(179,753)
(172,407)
(166,223)
NET CASH INFLOW/(OUTFLOW) FROM
INVESTING ACTIVITIES
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an integral part
of these Financial Statements.
Te Runanga o Ngati Porou and Group
STATEMENT OF CASH FLOWS for the year ended 30 June 2006
GROUP
2006
PARENT
2006
GROUP
2005 PARENT
2005
CASH FLOWS FROM FINANCING ACTIVITIES
Cash was provided from:
Hire Purchase Activities
Loans and Advances
-
200,000
200,000
-
200,000
200,000
17,685
-
17,685
Cash was applied to:
Hire Purchase Activities
Other borrowings
13,280
21,700
34,980 13,280
21,700
34,980
4,447
-
4,447
165,020
165,020 13,238
13,238
2,438,311
3,350,156
(561,222)
933,771
(185,772)
3,535,928
(398,558)
1,332,329
$372,549
$3,350,156
$933,771
NET CASH INFLOW/(OUTFLOW) FROM
FINANCING ACTIVITIES
NET INCREASE/(DECREASE) IN CASH HELD
Add: Opening balance of cash
CLOSING BALANCE OF CASH
$5,788,467
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an
integral part of these Financial Statements.
17,685
-
17,685
4,447
4,447
39
Te Runanga o Ngati Porou and Group
STATEMENT OF ACCOUNTING POLICIES for the year ended 30 June 2006
1.
REPORTING ENTITY
The reporting entity is Te Runanga o Ngati Porou. Financial statements presented here are for Te Runanga o Ngati Porou
and the consolidated financial statements of the Group comprising Te Runanga o Ngati Porou and its subsidiaries.
2.
GENERAL ACCOUNTING POLICIES
Te Runanga o Ngati Porou operates as a Maori Trust Board in accordance with the Maori Trust Boards Act 1955. The
financial statements have been prepared in accordance with the requirements of the Maori Trust Boards Act 1955 and
the Financial Reporting Act 1993. The general accounting policies recognised as appropriate for the measurement
and reporting of earnings and financial position on a historical basis are followed, except for Pakihiroa Station which is
included at valuation at purchase date and livestock which are valued at current market values. The reporting currency
is New Zealand dollars. Reliance is placed on the fact that Te Runanga o Ngati Porou is a going concern.
3.
SPECIFIC ACCOUNTING POLICIES
The specific accounting policies used in the preparation of the financial statements are as follows:
Consolidated Financial Statements
The consolidated financial statements comprise Te Runanga o Ngati Porou (the “parent”), its subsidiaries and other
controlled entities where Te Runanga o Ngati Porou meets the control tests of FRS 37: Consolidating Investments in
Subsidiaries (the “group”).
Consolidation of Subsidiary and Other Entities
Subsidiaries and other entities are those entities controlled by Te Runanga o Ngati Porou. The group financial statements
incorporate the financial statements of the parent and its subsidiaries and other entities, which have been consolidated
using the purchase method. The results of any subsidiaries that become or cease to be part of the group during the year
are consolidated from the date that control commenced or until the date that control ceased.
All inter-entity transactions, balances and unrealised gains are eliminated on consolidation.
Revenue Recognition
Government grants are recognised as revenue when eligibility for grants has been established by the grantor agency.
Fishing Quota income is recognised when cash is received or receivable for the lease of quota irrespective of the fishing
season to which it relates. Interest is recognised as accrued. Other income is recognised when goods or services are
provided.
Property, Plant and Equipment
Property, plant and equipment are recorded at cost less accumulated depreciation except Pakihiroa Station which is
included at the valuation at the date of settlement. It is not the policy of Te Runanga o Ngati Porou to revalue this farm
as there are restrictions to the title of the land. The land and buildings were recorded at net current values as at 30 June
1993 by an independent registered valuer, Andrew Warren and Associates. Subsequent additions to the station have
been recorded at cost. All assets except land and the woodlot have been depreciated.
Depreciation
For accounting purposes, depreciation is calculated on a diminishing value basis, which will write off the cost or
revaluation of the assets evenly over their expected useful lives. The following rates have been applied:
Buildings
2.5% - 4%
Motor Vehicles
8% - 26%
Building Improvements 12% - 33%
Plant and Machinery 3% - 50%
Office Equipment
Furniture and Fittings 3% - 40%
- Computer Equipment 33% - 40%
- Other Equipment
10% - 40%
Accounts Receivable
Accounts receivable are valued at net realisable value.
Investments
Investments are valued at the lower of cost or net realisable value.
Te Runanga o Ngati Porou and Group
STATEMENT OF ACCOUNTING POLICIES for the year ended 30 June 2006
Livestock
Livestock is valued at estimated market values as at 30 June 2006 by an independent registered valuer, Williams & Kettle
Ltd, Ruatoria. Changes in value of existing productive livestock are recorded as a holding gain or loss and are recorded
in the Statement of Financial Performance.
Fishing quota
Fish quota has been recorded at fair value on recognition. Fair value has been determined by the trustees based on the
“income-earning potential” of the quota using the Discounted Cash Flow approach.
Fish quota will not be depreciated but will be reviewed annually by the trustees for Impairment.
Investment in Aotearoa Fisheries Limited (AFL) Income Shares
Investment in Aotearoa Fisheries Limited (AFL) Shares has been recorded at fair value on recognition. Fair value has
been determined by the trustees in accordance with FRS-36 (Accounting for Acquisitions Resulting in Combinations of
Entities or Operations) using a Net Tangible Asset backing methodology taking into account the restrictions over the
shares including lack of control, voting rights and liquidity. The investment in AFL shares will be reviewed annually by
the trustees for Impairment.
Mana Loan Portfolio
Mana loans are stated at expected realisable value after allowance for doubtful debts.
Dividends
Dividends are recognised in the financial year in which they are authorised and approved by the Board of Directors of
the subsidiary entities.
Statement of Cash Flows
The Statement of Cash Flows has been prepared exclusive of GST, which is consistent with the method used in the
Statement of Financial Performance.
The following definitions have been used for the preparation of the Statement of Cash Flows:
(i) Cash includes coins, notes, demand deposits or highly liquid investments for which there is a recognised ready
market and which are unconditionally convertible to coins and notes at the board’s option within no more than
two working days and which the board regards as part of its day-to-day cash management.
(ii) Operating Activities include all transactions and other events that are not investing or financing activities.
(iii) Investing Activities are those activities relating to the acquisition, holding and disposal of fixed assets and of
investments such as securities, not falling within the definition of cash.
(iv) Financing Activities are those activities which result in changes in the size and composition of the capital structure
of the board, both equity and debt not falling within the definition of cash.
Taxation
Te Runanga o Ngati Porou and Group (as a Charitable Organisation) is exempt from Income Tax.
Goods and Services Tax
The financial statements have been prepared stating all income and expenditure items exclusive of GST, except
accounts receivable and accounts payable which are GST inclusive.
Finance Leases
Leases under which Te Runanga o Ngati Porou and Group assume substantially all the risks and rewards of ownership
are classified as finance leases and are capitalised. The finance charge is allocated to periods during the lease term so
as to produce a constant period rate of interest on the outstanding balance of the liability for each period.
Operating Leases
Operating lease rentals are recognised evenly over the expected period of benefit to Te Runanga o Ngati Porou and
Group.
Comparative Figures
Comparative information has been reclassified, where necessary, to achieve consistency in disclosure with the current year.
4.
CHANGES IN ACCOUNTING POLICIES
Fishing quota and Investment in AFL shares.
These assets are new this year as a result of the TOKM fishing allocation. As a result Te Runanga o Ngati Porou
has implemented new accounting policies (refer above). There have been no other changes in accounting
policies. All accounting policies have been applied on bases consistent with the previous year.
41
Te Runanga o Ngati Porou and Group
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
1.
FARM LIVESTOCK HOLDING GAIN
Grants/contract income from public funding agencies is comprised as follows:
GROUP 2006
PARENT 2006
GROUP 2005
PARENT 2005
Sheep Market Values
642,498
642,498
508,404
508,404
Cattle Market Values
727,120
727,120
860,940
860,940
Total livestock
$1,369,618
$1,369,618
$1,369,344
$1,369,344
Total Holding Gain/(Loss)
$274
$274
$1,657
$1,657
Holding Gain
The farm livestock holding gain of $274 (2005: $1,657) represents the movement in market livestock values (Pakihiroa
and Puanga Stations) from one year to the next.
Market Values
Sheep and cattle on Pakihiroa and Puanga Stations were independently valued by Williams & Kettle Ltd (Ruatoria)
consistent with previous years. This livestock was sold to Pakihiroa Farms Limited after 30 June 2006 at these market
values.
2.
GAIN ON SALE OF PUANGA STATION TO PFL
GROUP 2006
PARENT 2006
GROUP 2005
PARENT 2005
Puanga Station land, woodlot & buildings 1,845,000
Increase in value of Puanga Station $1,205,000
1,845,000
$1,205,000
640,000 -
640,000
-
During the year Te Runanga o Ngati Porou, working through the Farm Committee, progressed the establishment of a
100% wholly owned subsidiary, Pakihiroa Farms Limited (PFL) to manage the farming activities. Te Runanga o Ngati
Porou agreed to transfer its farming assets (excluding Pakihiroa Station which will be leased to PFL) and liabilities to
PFL at market values.
Puanga Station has previously been recorded in the financial statements as cost price ($640,000) and the $1,205,000
gain on sale of Puanga Station reflects the increase in the value of Puanga Station.
The transfer of assets was approved prior to year end. However, formal settlement of the $1,845,000 owing by Pakihiroa
Farms Limited to Te Runanga o Ngati Porou was completed on 16 October 2006. The remaining assets and liabilities
were transferred after year end as per Note 22.
3.
NET FISHING INCOME
GROUP 2006
PARENT 2006
GROUP 2005
Gross ACE Income
Less: Resource Costs
1,754,145
459,212
-
-
1,710,043
349,340
Net Fishing Income
$1,294,933
$1,360,703
PARENT 2005
-
-
Net Fishing Income reflects the ACE (Annual Catch Entitlement) Quota Trading Income for the year earned by Ngati
Porou Fisheries Limited and Ngati Porou Seafoods Limited before company operating expenses.
4.
SERVICE CONTRACTS AND GRANTS
Department of Child Youth & Family Services
Housing Corporation of NZ
Ministry of Education
Ministry of Health
Ministry of Justice
Ministry of Maori Development
Ministry of Social Development
Other Contracts and grants received
Total Service Contracts and Grants GROUP 2006
-
-
-
-
-
-
-
-
-
PARENT 2006
GROUP 2005
604,836
-
559,906
-
234,862
-
171,106
-
138,634
-
416,987
-
498,776
-
188,667
-
$2,813,774
PARENT 2005
1,050,282
492,643
362,727
153,800
161,444
742,265
35,851
137,785
$3,136,797
Te Runanga o Ngati Porou is contracted by a wide range of Government and Non-Government entities to provide a
range of services, primarily to Ngati Porou whanau living in the East Coast and Gisborne.
Te Runanga o Ngati Porou and Group
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
5.
TOKM FISHING ALLOCATION TO NGATI POROU On 31 March 2006, Te Ohu Kai Moana Trustee Limited (TOKM) approved Te Runanga o Ngati Porou‘s Mandated Iwi
Organisation (MIO) status, and an allocation of Fish Quota, Quota Shortfall Cash, Aotearoa Fisheries Limited (AFL) Shares
and other Cash was transferred at the following values:
Cash and interest
Quota shortfall cash
Fish Quota AFL shares
Total settlement GROUP 2006 PARENT 2006 GROUP 2005
PARENT 2005
2,127,917
234,205
11,225,319
22,515,040
$36,102,481
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
These assets have been initially recognised by the Group at the following fair values:
Cash and interest
2,127,917
-
Quota shortfall cash
234,205
-
Fish Quota 10,181,127
-
AFL shares
16,886,280
-
Total TOKM allocation recognised $29,429,529
-
Fishing Entity Structures
The TOKM allocation assets have been recognised in the Te Runanga o Ngati Porou financial statements reflecting Te
Runanga o Ngati Porou Trustees as the Responsible Trustee for Porou Ariki Trust (established to form the functions of the
Mandated Iwi Organisation – MIO). Porou Ariki Trust has a 100% shareholding in Ngati Porou Seafoods Limited (Asset
Holding Company). Upon allocation:
• Porou Ariki Trust received the cash from Te Ohu Kaimoana and
• NPSL received the Quota, Quota Shortfall Cash and Aotearoa Fisheries Limited Income Shares.
Recognition of Allocation as a Revenue Receipt rather than as a Capital Receipt
Consistent with New Zealand Generally Accepted Accounting Practice, the trustees of Te Runanga o Ngati Porou have
determined the allocation of fishing settlement assets is a revenue receipt rather than a capital receipt. Recognition of
the allocation assets as a revenue receipt is a financial reporting requirement. These financial reporting requirements
do not detract from Te Runanga o Ngati Porou’s position that these allocation assets have always belonged to Ngati
Porou and have been returned to the iwi.
Annual Review of TOKM Allocation Assets Carrying Values
Generally Accepted Accounting Practice requires an annual review of the carrying values of the Quota and Aotearoa
Fisheries Limited Income Shares for impairment. With Ngati Porou having received allocation within three months of yearend (30 June 2006) there is little publicly-available financial information and trading history to inform a robust valuation
process. Te Runanga o Ngati Porou in conjunction with the board of Ngati Porou Seafoods Ltd (Asset Holding Company)
and professional advisers (Actuaries and Accountants) undertook a detailed review of carrying values as at 30 June 2006
and determined that the following approaches were to be taken over the valuations of assets as at 30 June 2006:
• Using a discounted cash-flow valuation methodology and an 8% discount rate, the TOKM quota values should be
written-down (prior to initial recognition) by approximately $1 million as at 30 June 2006 to reflect the income
earning potential of the quota to Ngati Porou
• Using a net tangible assets valuation methodology, the TOKM AFL Income Share values assigned should be writtendown by approximately $5.6 million (or 25%) to reflect the inability to generate returns to Ngati Porou until
approximately 2009/2010 and the various restrictions attached to these shares such as no voting rights and no
ability to sell the income shares.
Valuation of these assets within a new and evolving environment (especially the AFL Income Shares)
required the exercise of considerable judgement and the Trustees believe the fair values recognised for
these assets as at 30 June 2006 is prudent.
43
Te Runanga o Ngati Porou and Group
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
6.
BAD AND DOUBTFUL DEBTS
GROUP 2006
PARENT 2006
GROUP 2005
PARENT 2005
Bad and doubtful debts
39,271
39,271
(3,305)
(3,305)
During the year, the provision for doubtful debts on Mana Loans was increased to match the outstanding principal and
interest. This was seen as prudent and reflects the intention to wind up the activity of the Mana Loan Portfolio next
year (2006/07).
7.
DEPRECIATION
Buildings
Taonga
Motor Vehicles
Office Equipment
`
Furniture & Fittings
Plant & Equipment
Hire Purchase Assets
Assets held for Resale
Depreciation
Assets written-off
Total Depreciation and Assets written-off
8.
DIRECTORS’ FEES (including director consulting fees)
Total Directors’ Costs
GROUP 2006
PARENT 2006
GROUP 2005
32,921
18,321
44,173
104,565
6,403
7,918
4,613
-
$218,914
29,178
$248,092
32,931
18,321
44,173
99,931
5,436
7,918
4,613
-
$213,323
29,178
$242,501
26,383
19,285
56,069
49,443
6,455
8,167
3,822
1,929
$171,553
-
$171,553
GROUP 2006
PARENT 2006
GROUP 2005
158,981
152,265
PARENT 2005
26,383
19,285
56,069
45,901
5,734
8,167
3,822
1,929
$167,290
$167,290
PARENT 2005
Included within total directors’ costs are payments to individual directors of:
W Dewes (Chairman)
10,000
-
10,000
W Burdett
8,000
-
8,000
D Moana
8,000
-
8,000
-
M Ngata (resigned 9 May 2006)
6,667
-
8,000
K Pewhairangi
8,000
-
8,000
-
H Poutu
8,000
-
8,000
-
Total Directors’ Fees
$48,667
-
$50,000
-
W Dewes (Consultancy Fees)
67,129
-
72,441
-
Total Directors and Consulting Fees
$115,796
-
$122,441
-
Directors’ Fees relate to Ngati Porou Fisheries Ltd. No Directors’ Fees were paid by Ngati Porou Seafoods Ltd for the period
ended 30 June 2006. The Board of Ngati Porou Fisheries Ltd and Ngati Porou Seafoods Ltd approved payment of consultancy
fees to the Chairman (W Dewes) for additional services provided to the companies outside the scope of the Chairman.
9.
IMPAIRMENT OF INVESTMENT
GROUP 2006
PARENT 2006
GROUP 2005
PARENT 2005
Nga Hukatai Limited
-
-
-
70,586
During 2005 Te Runanga o Ngati Porou transferred an investment of $70,586 in Nga Hukatai Ltd to Ngati Porou Hukatai
Ltd (NPHL). NPHL is 100% owned by Ngati Porou Fisheries Ltd, which in turn is 100% owned by Te Runanga o Ngati
Porou. The shares transferred to NPHL comprised 17% of total capital in Nga Hukatai Ltd. The investment in Nga Hukatai
Ltd became impaired and was subsequently written off for a loss of $70,586. No further write-downs have been incurred
in 2006. Ngati Porou Hukatai Ltd has not traded in 2005 or 2006. No further investment has been made in 2006.
10.
MARAE AND OTHER GRANTS GIVEN
GROUP 2006
PARENT 2006
GROUP 2005
PARENT 2005
Marae Grants
250,000
250,000
343,000
343,000
Ngati Porou activities & other grants
49,001
49,001
194,041
194,041
Ngati Porou East Coast Rugby
15,000
15,000
15,000
15,000
Total Marae and Other Grants Given
$314,001
$314,001
$552,041
$552,041
Te Runanga o Ngati Porou has largely distributed its annual dividend received from Ngati Porou Fisheries Ltd of $300,000
(2005: $616,000) back into the Ngati Porou Community through the above Marae and Other Grants.
Te Runanga o Ngati Porou and Group
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
11.
PROPERTY, PLANT AND EQUIPMENT
GROUP 2006
PARENT 2006
GROUP 2005
Freehold land and woodlot
At Cost
2,386,148
732,767
1,348,767
$2,386,148
$732,767
$1,348,767
Buildings
At Cost
1,425,471
1,233,852
1,151,162
Accumulated Depreciation
371,599
371,599
316,928
$1,053,872
$862,253
$834,234
Plant and Equipment
At Cost
93,254
93,254
138,331
Accumulated Depreciation
78,877
78,877
92,255
$14,377
$14,377
$46,076
Furniture and Fittings
At Cost
62,605
54,501
99,213
Accumulated Depreciation
35,345
33,526
54,271
$27,260
$20,975
$44,942
Office Equipment
At Cost
591,668
571,811
634,504
Accumulated Depreciation
414,564
405,163
530,331
$177,104
$166,648
$104,173
Motor vehicle
At Cost
347,304
347,304
409,475
Accumulated Depreciation
196,843
196,843
237,167
$150,461
$150,461
$172,308
Hire Purchase Assets
At Cost
27,724
27,724
40,163
Accumulated Depreciation
6,630
6,630
6,046
$21,094
$21,094
$34,117
Taonga
At Cost
499,026
499,026
499,126
Accumulated Depreciation
150,371
150,371
132,045
$348,655
$348,655
$367,081
Total
$4,178,971
$2,317,230
$2,951,698
PARENT 2005
1,348,767
$1,348,767
1,151,162
316,928
$834,234
129,905
91,007
$38,898
93,344
53,436
$39,908
626,696
526,694
$100,002
409,475
237,167
$172,308
40,163
6,046
$34,117
499,126
132,045
$367,081
$2,935,315
Valuations
The most recent rating valuations of land and buildings dated 30 September 2005 are as follows:
• Onepoto Road, Hicks Bay 249,000
• Barry Avenue, Ruatoria (TRONP)
186,000
• Hekiera Road, Ruatoria (Whare Wananga)
318,000
• 144 Waiomatatini Road, Ruatoria (Tourism Building) 35,000
• 195 Wainui Road, Gisborne (Porou Ariki)
193,000
• 199 Wainui Road, Gisborne (Hamoterangi)
146,000
• Pakihiroa Station (Title Restrictions)
5,110,000
• Puanga Station (Freehold)
1,775,000
$8,012,000
Tyndall Road Property
In October 1996, Te Runanga o Ngati Porou received title to a property in Tyndall Road, Gisborne from what was
previously the Department of Land and Survey Information (DOSLI). The title was received by the runanga on behalf
of Te Reo o Te Iwi Kokiri, as Te Reo o Te Iwi Kokiri was still in the process of becoming a separate legal entity.
It is still undecided which entity will ultimately hold title to the property. As the runanga is only holding
the property until the ultimate beneficiary is determined it has not recognised the property in its financial
45
Te Runanga o Ngati Porou and Group
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
12.
RELATED PARTIES
Amounts outstanding between Te Runanga o Ngati Porou and related parties are:
GROUP 2006
PARENT 2006
GROUP 2005
Pakihiroa Farms Limited
-
1,845,000
-
Ngati Porou Fisheries Limited
-
40,000
-
Total Related Parties Sundry Debtors
-
$1,885,000
-
PARENT 2005
5,861
$5,861
The Pakihiroa Farms Limited sundry debtor was settled after 30 June 2006 as part of the transfer of assets and liabilities
relating to the farming activities from Te Runanga o Ngati Porou to Pakihiroa Farms Limited. The consideration was the
issue of shares for the net market value of assets transferred.
13.
MANA ENTERPRISE LOAN PORTFOLIO
GROUP 2006
PARENT 2006
GROUP 2005
PARENT 2005
Mana Enterprise Loan Portfolio Balances
496,217
496,217
516,323
516,323
Less: Provision for Doubtful Debts
149,015
149,015
117,559
117,559
347,202
347,202
398,764
398,764
Less Internal Loans:
Te Runanga o Ngati Porou
112,500
112,500
112,500
112,500
Pakihiroa Station
234,702
234,702
249,486
249,486
Net External Mana Loan Portfolio
$0
$0
$36,778
$36,778
During the year, the provision for doubtful debts on external Mana Loans was increased to make full provision for the
non-recoverability of outstanding external Mana Loans. As noted in Note 22, subsequent events, Pakihiroa Farms Ltd
repaid its Mana Loan commitment to the runanga.
14.
HIRE PURCHASE AND LEASE AGREEMENTS
GROUP 2005
PARENT 2005
Total Hire Purchase & Lease Liabilities
9,720
26,966
9,720
Less: Finance Charges
877
1,833
877
Total Hire Purchase & Lease Liabilities
excluding Finance
$8,843
$22,133
$8,843
Hire purchase & lease liabilities payable:
Within one year
8,843
8,843
13,290
Between one and two years
-
-
8,843
Total
$8,843
$8,843
$22,133
26,966
1,833
15.
WESTPAC TERM LOAN
Pakihiroa and Puanga Station
GROUP 2006
PARENT 2006
$22,133
13,290
8,843
$22,133
GROUP 2006
PARENT 2006
GROUP 2005
PARENT 2005
200,000
200,000
-
-
The loan is secured by way of mortgage on Puanga Station and a general security over the livestock of Pakihiroa and
Puanga Stations. This was a fixed term mortgage commencing on 29 December 2005 and repayable on 29 December
2007. As at 30 June 2006, this fixed term loan carries interest at 8.80% per annum.
As noted in the Note 22, subsequent events, this loan was fully repaid on 16 October 2006 by Pakihiroa Farms Limited.
Te Runanga o Ngati Porou and Group
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
16.
INVESTMENTS IN SUBSIDIARIES
SUBSIDIARIES
Ngati Porou Fisheries Limited
Pakihiroa Farms Limited
OWNERSHIP
2006 2005
100% 100%
100%
-
BALANCE DATE
PRINCIPAL ACTIVITY
30 June 2006
30 June 2006
Fish Quota management
Farming management
Te Runanga o Ngati Porou as Responsible Trustee:
Porou Ariki Trust
100%
-
30 June 2006 Effective Mandated Iwi Organisation
Ngati Porou Seafoods Limited
100%
-
30 June 2006
Asset holding
Ngati Porou Seafoods Ltd was incorporated on 16 March 2006 as an asset holding entity to record the receipt of fishing
allocation assets from TOKM. The assets held in Ngati Porou Seafoods Ltd have to be managed in accordance with the
Trust Deed of Porou Ariki Trust.
Porou Ariki Trust was set up by Te Runanga o Ngati Porou during the current year. The Porou Ariki Trust was established
to perform the functions of a Mandated Iwi Organisation (MIO) under the Maori Fisheries Act 2004 on behalf of Te
Runanga o Porou which has official MIO status in its capacity as trustee. These functions primarily include receiving and
holding settlement assets and establishing asset-holding companies.
Pakihiroa Farms Ltd (PFL) was incorporated on 25 January 2006. PFL was set up to manage the farming activities. Te
Runanga o Ngati Porou agreed to transfer its farming assets (excluding Pakihiroa Station as it has restrictions over
transfer of title and will be leased to PFL instead) and liabilities to PFL at market values.
The transfer of the land and buildings was approved prior to year end. However, formal settlement of the $1,845,000
owing by Pakihiroa Farms Ltd to Te Runanga o Ngati Porou was completed on 16 October 2006. The transfer of the
remaining assets and liabilities took place after year end, per Note 22.
17.
NET CASH FLOW FROM OPERATING ACTIVITIES
GROUP
2006
Net Profit/(Loss) Per Financial
Statements 30,325,412
Non Cash Items:
Gain on sale of Puanga Station (1,205,000)
TOKM Allocation (non-cash) (27,067,407)
Depreciation
248,092
Bad and Doubtful Debts
39,271
Impairment in Investment
-
Holding Gain/Loss
(274)
2,340,094
Add Movements in Working Capital:
Decrease/(Increase) in Debtors
and Prepayments
167,201
Increase/(Decrease) in Creditors
(48,283)
Decrease in Inventory
-
118,918
Net Cash Inflow /(Outflow) $2,459,012
PARENT
2006
GROUP
2005
PARENT
2005
306,885
(151,371)
(527,474)
(1,205,000)
-
-
242,491
39,271
-
(274)
(616,627)
171,553
(3,305)
70,586
(1,657)
85,806
167,290
(3,305)
-
(1,657)
(365,146)
163,110
(92,972)
-
70,138
$(546,489)
(180,340)
57,025
10,906
(112,409)
$(26,603)
23,220
85,447
10,906
119,573
$(245,573)
47
Te Runanga o Ngati Porou and Group
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
18.
FINANCIAL INSTRUMENTS
The runanga is party to financial instruments as part of its normal operations. These financial instruments include bank
accounts, short term deposits, investments, debtors, creditors and loans. All financial instruments are recognised in the
Statement of Financial Position and all revenues and expenses in relation to financial instruments are recognised in the
Statement of Financial Performance. All financial instruments are shown at their estimated fair value.
Credit Risk
Financial instruments which potentially subject the runanga to credit risk principally include cash, short term deposits
and accounts receivable. Credit risk with respect to cash and short term deposits is reduced by investing in a registered
bank. While accounts receivable are unsecured, the majority of the debtors are with government organisations.
19.
RADIO NGATI POROU
The runanga owns two radio licences (frequencies), AM 585 & FM 98.1. Radio Ngati Porou (RNP) is currently in operation
as a stand-alone entity, separate from the day-to-day financial control of the runanga. During the 1993/94 year, NZ On
Air transferred the assets it purchased for RNP’s purposes to the runanga. As the runanga receives no financial benefit
from these frequencies, the assets have been included in the books at no value.
20.
CONTINGENT LIABILITIES
Te Runanga o Ngati Porou is not aware of any contingent liabilities as at 30 June 2006 (2005: Nil)
21.
COMMITMENTS
Major Regional Investment: Tairawhiti Land Development Trust
Te Runanga o Ngati Porou is a contributor to the Tairawhiti Development Task Force investment in the major regional
initiative undertaken by NZ Trade and Enterprise and has committed $150,000 to this venture. The commitment
comprises $50,000 per annum for three years from 2005.
There are no capital commitments as at 30 June 2006 (2005: Nil).
22.
SUBSEQUENT EVENTS
Pakihiroa Farms Limited
With effect 1 July 2006, the net assets and liabilities of the runanga’s farming activities (Pakihiroa – excluding land and
buildings and Puanga Stations) were transferred from the runanga to Pakihiroa Farms Ltd. Pakihiroa Farms Ltd is 100%
owned by the runanga.
The market value of the net assets (assets less liabilities) transferred to Pakihiroa Farms Limited was $2.5 million and the
consideration paid to Te Runanga o Ngati Porou were shares to an equivalent value in Pakihiroa Farms Ltd.
On 16 October 2006, Pakihiroa Farms Limited repaid its Mana Loan with Te Runanga o Ngati Porou.
AUDIT REPORT
TO THE READERS OF TE RUNANGA O NGATI POROU AND GROUP’s
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
The Auditor-General is the auditor of Te Runanga o Ngati Porou (the Trust Board). The Auditor-General has appointed me,
Graham Naylor, using the staff and resources of Deloitte, to carry out the audit of the financial statements of the Trust Board, on
his behalf, for the year ended 30 June 2006.
Unqualified Opinion
In our opinion the financial statements of the Trust Board and Group on pages 35 to 48:
- comply with generally accepted accounting practice in New Zealand; and
- fairly reflect:
- the Trust Board and Group’s financial position as at 30 June 2006; and
- the results of their operations and cash flows for the year ended on that date.
The audit was completed on 13 November 2006 and 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 Board of Trustees and the Auditor, and explain our
independence.
Basis of Opinion
We carried out the audit in accordance with the Auditor-General’s Auditing Standards, which incorporate the New Zealand
Auditing Standards. We planned and performed the audit to obtain all the information and explanations we considered
necessary in order to obtain reasonable assurance that the financial statements did not have material misstatements, whether
caused by fraud or error.
Material misstatements are differences or omissions of amounts and disclosures that would affect a reader’s overall
understanding of the financial statements. If we had found material misstatements that were not corrected, we would have
referred to them in our opinion. The audit involved performing procedures to test the information presented in the financial
statements. We assessed the results of those procedures in forming our opinion.
Audit procedures generally include:
- determining whether significant financial and management controls are working and can be relied on to produce complete
and accurate data;
- verifying samples of transactions and account balances;
- performing analyses to identify anomalies in the reported data;
- reviewing significant estimates and judgements made by the Board of Trustees;
- confirming year-end balances;
- determining whether accounting policies are appropriate and consistently applied; and
- determining whether all financial statement disclosures are adequate.
We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements.
We evaluated the overall adequacy of the presentation of information in the financial statements. We obtained all the
information and explanations we required to support our opinion above.
Responsibilities of the Board of Trustees and the Auditor
The Board of Trustees is responsible for preparing financial statements that show the financial position of the Trust Board and
Group as at 30 June 2006 and the results of their operations and cash flows for the year ended on that date. The Board of
Trustees’ responsibilities arise from the Maori Trust Boards Act 1955.
We are responsible for expressing an independent opinion on the financial statements and reporting that opinion to you. This
responsibility arises from section 15 of the Public Audit Act 2001 and section 31(2) of the Maori Trust Boards Act 1955.
Independence
When carrying out the audit we followed the independence requirements of the Auditor-General, which incorporate the
independence requirements of the Institute of Chartered Accountants of New Zealand.
Other than the audit, we have no relationship with or interests in the Trust Board.
Graham Naylor
Deloitte
On behalf of the Auditor-General, Hamilton, New Zealand
49
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
STAFF DIRECTORY 1 JULY 2005 - 30 JUNE 2006
Chief Executive Officer
Amohaere Houkamau
SENIOR MANAGERS
Projects
Whanau Hapu Development
Finance Manager
Economic Development Administration
Human Resource
Lilian Tangaere-Baldwin
Anne Huriwai, transferred from Housing 1/2/06
Monty Manuel
Mike Ransley, resigned December 2005
Agnes Walker, resigned December 2005
CORPORATE SERVICES Office Manager
Personal Assistant to the CEO
Board Administration
Board Administration
Finance Officer
Finance Officer
Finance Cadet
Reception Ruatoria
Reception Gisborne
Cleaner Ruatoria
Cleaner Gisborne
Josie Tangaere
Ruihana Paenga
Albertha McFarlane, transferred to Reception Gisborne
Josie Tangaere
Yvonne Williams
Rangiawhio Te Iringa
Kelly Raroa
Raiha Waru Hay, Hiria Shaw, Kelly Raroa
Jamie Matete, Albertha McFarlane
Philipa Tako
Aaron Horsfield
ECONOMIC DEVELOPMENT
Tourism Coordinator
Project Coordinator
Farm Manager
Pakihiroa Station - Shepherd
Puanga Station - Shepherd
Pakihiroa Station - Fencer
Whanau Development Action Research
Kerry Johnston, resigned December 2005
Makere Kaa, transferred to Tourism Coordinator
Regan Poi
Toby Hohapata
Kingi Koia
Patrick Boyle
Aperahama Malloy
WHANAU HAPU DEVELOPMENT Tuhono Whanau Kaiwhakahaere
Iwi Social Services Manager
Practice Manager
CIPP/CNP/Strengthening Families Manager
Education Strategy
Family Start Kaihautu
Family Start Kaiawhina
Family Start Kaiawhina
Family Start Kaiawhina/Pou Herenga
Family Start Kaiawhina
Administration Support
Counsellor
Budget Advisor
Whanau Support
Truancy/Te Whae Atawhai - Kaiti
Truancy/Te Whae Atawhai - Tolaga Bay
Truancy/Te Whae Atawhai - Ruatoria
Truancy/Te Whae Atawhai - Te Araroa
Administration Support
Family Violence/Supervisor
Community Injury Prevention Kaiawhina
Community Injury Prevention Kaiawhina
Nutrition Kaiawhina
Nutrition Kaiawhina
Housing Coordinator - Ruatoria
Housing Coordinator - Ruatoria
Housing Coordinator - Gisborne
Housing Coordinator - Gisborne
Education Support Officer
Dinah (Min) Vette
Maud Johnson
Bonnie Stainton
Hiria Haig, transferred from Housing
Karen Pewhairangi
Jane Kopua
Juliet Lardelli
Katarina Mill
Aperahama Malloy
Shona Samuels
Ruby Anne Edwards
Polly (Bertha) Thatcher, resigned
Christine Morrison
Riria Fox
Charlotte Collier
Mary Anne Crawford
Ruira Morice
Cathy Stainton
Ngawiki Te Kani, transferred to Tuhono Whanau
Pep Halbert-Berry
Leone Roberts
Terendak Keelan, resigned
Margaret Pepere, resigned
Matekino Tuhura
Heather Wanoa
Doris Kaihe
Robyn Smith
Bessie Hauiti
Leeanne Manuel
REGISTRATION FORM
The collection, storage and use of this information are subject to the Privacy Act 1993 and is required by the Maori Trust Boards Act to maintain a roll of Ngati Porou
beneficiaries. The marae affiliation information only can be made available to marae for the purpose of establishing and or maintaining marae whanau databases, with
your consent. (please circle) YES
NO SECTION ONE: PERSONAL INFORMATION
MR MRS
MISS
MS
MASTER
SURNAME.....................................................................................................   MAIDEN NAME....................................................................................................
FIRST NAME/S...........................................................................................................................................................................................................................
POSTAL ADDRESS
STREET ADDRESS (if different to postal address)
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
.......................................................................................................... Fax (   ) . .............................................................................................
Phone (   ) . ........................................................................................ E:Mail.................................................................................................
Cellphone (  ) ..................................................................................... Date of Birth        /       /
SECTION TWO: ROHE
I wish to affiliate in rohe (Please circle one only)
1 POTIKIRUA ki WAIAPU
2 WAIAPU ki TAWHITI 3 TAWHITI ki ROTOTAHE 4 ROTOTAHI ki TE TOKA A TAIAU
SECTION THREE: NGA MARAE O NGATI POROU
My marae affiliations are (please circle as many as you affiliate to)
ROHE 1 Potikirua ki Waiapu
ROHE II Waiapu ki Tawhiti
ROHE III (Tawhiti ki Rototahe)
Potaka
Hinemaurea (Wharekahika)
Punaruku
Tutua
Hinerupe
Matahi o Te Tau
Awatere
Hurae
Kaiwaka
Putaanga
Rahui
Taumata o Tapuhi
Hinepare
Ohinewaiapu
Karuai
Tinatoka
Tikapa
Te Horo
Waiomatatini
Kakariki
Reporua
Umuariki
Ruataupare
Mangahanea
Uepohatu
Rauru (Taumata o Mihi)
Ngati Porou (Kariaka)
Mangarua (Te Heapera)
Whareponga
Te Aowera
Hiruharama
Rongo i Te Kai (Penu)
Rongohaere
Te Kiekie
Taharora
Iritekura
Te Ariuru
Waiparapara
Pakirikiri
Tuatini
Hinetamatea
Okuri
Hinemaurea (Mangatuna)
Puketawai
Te Rawheoro
Hauiti
FOR TRONP OFFICE USE ONLY
Date Received: ..........................................
Date Entered: ............................................
Registration No: ........................................
Entered by: . ...................................................
ROHE IV (Rototahe ki Te Toka a Taiau)
Whangara
Te Poho o Rawiri
COROMANDEL- KENNEDY’S BAY
Rakairoa ki Harataunga
I.............................................................................................................. declare that the information given in this registration form is
true and correct and I am of Ngati Porou descent.
Signature...........................................................................      Date..........................................
Please return registration forms to:
Te Runanga o Ngati Porou, P O Box 394, Gisborne or P O Box 226, Ruatoria.
OR register on line at www.ngatiporou.iwi.nz
51
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
BOARD OF TRUSTEES
ROHE ONE
Dr Apirana Mahuika
Dr Koro Dewes
Patrick Tangaere
Bailey Mackey
April Papuni
Amster Reedy
Taina Ngarimu
Tui Takarangi
Nolan Raihania
Henare Boydie Kirikiri
Maria Whitehead
Rawiri Tuhiwai-Ruru
Dr Fiona Te Momo
Jean Weke
Bill Irwin
William H Gordon Aston
ROHE TWO
Selwyn Parata
Bill Burdett
ROHE THREE
Tate Pewhairangi
ROHE FOUR
Peace Te Kani
POROPOROAKI ki a ratou kua wehe atu ki te po
Takahia te ara whanui ki te rangi
ki runga rawa ra
he wairua koutou
no koutou te ao.
Haere ra nga rangatira, nga kanohi o Ngati Porou i roto i nga
takatu o te kainga o te whenua hoki
Nga reo o nga kaupapa o Ngati Porou
na koutou i pupuri i nga ahuatanga o Ngati Porou
horapa ki te whenua.
Whakangaro atu koutou i te tirohanga kanohi ki tua o Paerau
Ki te huinga o te kahurangi oti atu ai.
Honore Chesley