Tēnā koutou,

Re: Variable Funding Wash Up July 2023 to 30 June 2024

Tuatahi, thank you whānau for your patience as we, including your Kaiwhakarite-a-Rohe (KAR), have worked through all the issues that have hindered our process to determine Kōhanga Reo Variable overspends relatively quickly, for the periods noted below:

1. 01 July 2023 – 31 October 2023  

2. 01 November 2023 – 31 January 2024

3. 01 February 2024 – 30 June 2024

Issues included:

• Kaimahi recorded in the salaried pay group that should have been in the variable

• Salary top-up amounts that should have been in the variable

• FTE overclaims that should have been in variable

• A number of whānau consistently overspending

This has resulted in some whānau having very large variable overspends with little to no consideration of that mounting debt, engari some whānau have tracked their variable spend and set aside the pūtea.

Te Kōhanga Reo National Trust has been carrying the variable overspends during this entire process to sort the issues, but now it is time for whānau to pay what they owe.

Whānau Ledger in Trust Finance System 

A whānau ledger has been established to keep track of repayments. It will also allow whānau to pay their variable cost in advance if they know they are going to exceed the 5%.  This also allows whānau to set the % they pay – although 5% will remain the minimum. KAR will be working with whānau ahead of the November 2024 funding drop to work out what level of funding they should be contributing.
   

For this to work we need all financial transfers to carry the following details:

• Te Kōhanga Reo ID

• Variable Repayment - [use ‘Var repay’ – Time period – July-Oct 23 or Nov–Feb 24 or Mar-Jun 23]

• Variable Advance Payment - [use ‘Var Adv’ – Time period - Nov 24 going forward]
   

How do Whānau repay their Variable amounts? 
 

Those Kōhanga Reo that have provided their 2023 Audit Reports, both the March & July 2024 Kaupapa Funding grants should have been released. However, variable costs are still required to be repaid accordingly, and the Trust is now expecting full settlement of all variable costs by 31 July 2024. 

We are also changing the way we deal with the variable costs – particularly for whānau who spend significantly more than their variable 5%. Notifications will be emailed to whānau from the Pay Parity mailbox, with the following details:
  

Whānau variable reconciliation for the period 01 July 2023 – 30 June 2024

• TKR ID:

• TKR Name:

• 5% contribution: $XXXX

• Actual Variable spend: $XXXX

• Balance to pay: $XXXX

A reminder about what the variable portion covers

• The cost of casual Kaimahi

• The cost of Kaimahi that exceed the whānau FTE hours entitlement

• Any salary “top up” for Kaimahi employed within the FTE hours allocation

• Any additional leave beyond the legally required 4 weeks annual and 10 days sick that whānau approve for their kaimahi

• Employer KiwiSaver contributions

NB: Please make all payments to the bank account below. It is important to include your TKR ID no.:
TE KOHANGA REO NATIONAL TRUST
01-0505-0210900-028

If you have any questions, please contact your Kaiwhakarite a-rohe.  

Ngā mihi,

Angus Hartley
Tumu Whakarae
Te Kōhanga Reo National Trust