Annual Report 2025/26

Annual report 2025 – 26

Annual report 2025/26

This annual report is the first for Aroturuki Tamariki
Children (plural) aged 0-13 yearsView the full glossary
as an independent Crown entity. It highlights what we achieved during the year, how we delivered on our strategic priorities, and our performance as an independent Crown entity.


Publication Date
27 October 2026
Category
Annual Report
ISSN
3021-3290

Kupu Whakapuaki a te Poari

Koinei te pūrongo ā-tau tuatahi a Aroturuki Tamariki hei hinonga Karauna motuhake, ā, mā mātou hoki te Poari tuatahi. I whakamanahia a Aroturuki hei hinonga Karauna motuhake i te 1 o Ākuhata 2025, mai i tōna whakatūtanga i te tau 2019.

Mai i te whakauru atu ki te Poari, i waimarie mātou ki te puta atu ki te hapori me te whai i te rōpū mahi
WorkView the full glossary
ki ētahi atu o ā rātou kōrerorero tahitanga ā-rohe. Ahakoa he whakahaere hou tēnei, he tino kaha te wairua o roto. He ū, he tino pūmau hoki ngā kaimahi ki ngā mahi. He tino pai ngā kōrero
Conversation or discussionView the full glossary
mai a te hunga i kōrerorero tahi rātou i ngā hapori, ā, e whakaata ana hoki tērā i ngā tautoko e whiwhi ana ā rātou kaimahi mai i ō rātou rangatira.

Mai i tā mātou hui
Meeting, gatheringView the full glossary
tuatahi a te Poari, mārama ana te kitea o te kaha o ngā tūāpapa me te pūmau o te whakahaere kia tino kounga ai ngā mahi. Ko te aronga i whāia i te whakatūtanga o ngā pūnaha, mō te whakawhitinga ki tētahi wāhanga ā-tari, mai i reira ki tētahi hinonga Karauna, i tino aro pū kia tika ana ratonga mō tōna rahi. I tino whai hua tēnei aronga i ia wā, ā, kei te whai tonu i tēnei aronga.

Ko tētahi o ā mātou kaupapa matua nui hei Poari hou ko te whakatakoto i te rautaki a Aroturuki mō ngā tau e 4 e whai ake. He mea nui ki a mātou te whai wāhi mai o Te Kāhui
To flock, to herd, to cluster and so denotes a groupView the full glossary
, tō mātou rōpū tohutohu Māori, i a mātou e mahi tahi ana ki te waihanga i tētahi tauākī koronga. I mahi tahi hoki mātou me ō mātou pātui pūnaha whakahaere a Mana
Prestige, authority, control, power, influence, status, spiritual power, charismaView the full glossary
Mokopuna me Te Kaitiaki Mana Tangata. Ko te hua ko ā mātou kaupapa matua rautaki o te pono, te rangapū mahi tahi, me ngā rerekētanga pai. E hono ana ēnei kaupapa, me te whakawhānui, tētahi ki tētahi: tipu ake te rangapū mahi tahi i te pono, e hua ai ngā rerekētanga pai.

I tā mātou whakaoti haere i te rautaki i te Pēpuere, i kite mātou i te pūnaha whakahaere e mahi ana, i whakaputaina ngātahitia tā mātou pūrongo Towards a stronger safety net to prevent abuse of children i te taha o Mana Mokopuna me Te Kaitiaki Mana Tangata. Nā te whakatakoto i tētahi pūrongo aroturuki pakari i te taha o ngā kitenga a Te Kaitiaki Mana Tangata i roto i āna tūhuratanga me ngā mahi taunaki a Mana Mokopuna i kitea me pēhea te mahi tahi kia puta ai he hui.

Heoi, ko te pūtake o ā mātou mahi ko ngā hua ka puta ki ngā tamariki, ngā rangatahi
Young person aged 14 – 21 years of ageView the full glossary
me ō rātou whānau
Whānau refers to people who are biologically linked or share whakapapa. For the Monitor’s monitoring purposes, whānau includes parents, whānau members living with tamariki at the point they have come into care View the full glossary
mā te awenga whakaaro puta noa i te pūnaha oranga tamariki.

E rikarika ana mātou ki te tuku pūrongo mō te anga whakamua ki ā mātou kaupapa matua rautaki hou i roto i tā mātou pūrongo ā-tau.

Tākuta Ang Jury

Minita Murray Edridge

Hōnore Jo Goodhew

He kōrero whakataki nā te Tumu Whakarae

E tohu ana te tau 2025/26 i tā mātou tau tuatoru e aroturuki ana i te pūnaha oranga tamariki whānui me tō mātou tau tuaono mai i tā mātou whakaputa i tā mātou pūrongo aroturuki tuatahi i te tau 2020.

Ko ngā raruraru kua kitea e mātou puta noa i te pūnaha i roto i ngā tau e 3 nei ehara i te mea hou ki te hunga kei te mura o te ahi e mahi ana. Kāore anō ahau kia tae ki tētahi hui hapori e ohorere ana te tangata ki ā mātou kitenga, engari kei te rongo mātou i te whaitake o te aroturuki haere tonu i te pūnaha.

Ko te iho o ā mātou mahi he whakahaere tuari mōhiohio. Kei te rongo mātou i te whakamahinga o ā mātou pūrongo e ngā iwi
TribeView the full glossary
me ngā ratonga pāpori Māori me ngā whakahaere kāwanatanga-kore hei whakamōhio i ā rātou tono pūtea. He tuku kitenga ērā mō ngā kaiwhakarato ratonga me ētahi atu ngaio mō ngā wheako o ngā tamariki, rangatahi me ngā whānau me te pūnaha. Ka whakarerekēhia te āhua o te whakahaere a ngā kaiwhakarato o te rohe i ngā ratonga nā ēnei reo i roto i ā mātou pūrongo.

Ko tō mātou wāriu ohorere ko te tūhono i ngā tāngata i roto i ngā hapori. Ahakoa ehara koinā tā mātou mahi, kei reira te hiahia ki te whakatipu hononga. I tā mātou hui tuku whakaaro, i rongo mātou mō te hira – me te tino rerekē - kia huihui tahi te hunga ngaio ki te kōrerorero mō ā rātou mahi. Ka tuia ngā hononga, me te rongo i ngā tauira o ngā urupare tōtika ki ētahi o ngā raru ka kitea e mātou.

Kei te kōrero mai hoki ngā kaimahi kei te mura o te ahi tērā ētahi rerekētanga e kore e taea e rātou te paku aha. Ko ēnei raru me whakatika i te taumata ā-motu kia pai ake ai te mahi ngātahi a ngā tari, hei whakarerekē i ngā kaupapahere me ngā tikanga
Correct procedure, the customary system of values and practices that have developed over time and are deeply embedded in the social context View the full glossary
mahi, ā, kia pai ake hoki te tuku pūtea ki ngā ratonga. Otirā, ko te mea nui kia noho ko ngā tamariki me ngā rangatahi kei raro i a Oranga Tamariki te mea nui, ā, kia pērā anō hoki te whakaaro puta noa i ngā tari kāwanatanga katoa.

Ko ngā mōhio katoa kua riro mai i roto i te 3 tau kua uru katoa ki tā mātou pūrongo mō te āhua o te pūnaha. Kua tīmata te mahi i tēnei, ā, ko te tūmanako ka whakaputaina ā te Hune 2027.

E whakamānawa ana mātou i te urupare ki tā mātou whatunga tautoko. Nā te aroturuki haere tonu i whakaae te kāwanatanga ki ngā tūtohutanga katoa a Kahurangi Karen Poutasi, ā, kua tīmata te whakatinana i ētahi ā kō ake nei. Ko te wero ināianei ko te whakarite ka puta he hua.

Tērā te māharahara kua kore te tangata e aro atu. Ka mate anō he tamaiti, ka tuhia anō he pūrongo mō ngā ngoikoretanga i pērā ai, ā, ka warewaretia. Kāore noa e arohia atu ngā raruraru ka pā ki ngā tamariki me ngā rangatahi e tino raru ana mō tētahi atu tekau tau, rua tekau tau rānei.

I te taha o ngā hoa patui pūnaha whakahaere, e pūmau ana mātou ki te kōkiri kia puta ngā hua e tino hiahiatia ana puta noa i te pūnaha oranga tamariki.

Arran Jones

Foreword from the Board

This annual report is the first for Aroturuki Tamariki as an independent Crown entity and our first as the inaugural Board. The Monitor became an independent Crown entity on 1 August 2025, concluding its evolution since it was first formed in 2019.

Since joining the Board, we have been fortunate to get out in the community and join the team on some of their regional engagements. For such a new organisation, the strong culture is impressive. Kaimahi (staff) are engaged and genuinely committed to the mahi (work). Feedback from people they engage with in communities is extremely positive, and that is also a reflection of the support kaimahi receive from their leadership.

From our first Board meeting, it was evident that strong foundations were in place and the organisation is committed to delivering high-quality work. The approach taken when setting up systems, initially for the transition to a departmental agency and then to a Crown entity, was very focused on right sizing services. Each time, this approach has delivered greater value for money, and it continues to do so.

One of our most significant priorities as a new Board was setting the Monitor’s strategy for the next 4 years. We appreciated the engagement of Te Kāhui, our Māori advisory group, as we worked together to develop a statement of intent. We also collaborated with our oversight system partners Mana Mokopuna | Children’s Commissioner and the Ombudsman. The result is our strategic priorities of trust, partnership, and positive change. These priorities connect to, and build on, each other: trust leading to partnership, leading to positive change.

As we were finalising the strategy in February, we saw the oversight system in action as our report Towards a stronger safety net to prevent abuse of children was jointly released with the Children’s Commissioner and the Ombudsman. Bringing a strong monitoring report together with what the Ombudsman is finding in his investigations and with the Children’s Commissioner’s advocacy showed how we can bring about change collectively.

Ultimately, our work is about the difference we can make to the lives of tamariki, rangatahi and their whānau by influencing change across the oranga tamariki system.

We look forward to reporting on progress against our new strategic priorities in our next annual report.

Dr Ang Jury

Rev Murray Edridge

Hon Jo Goodhew

Introduction from the Chief Executive

The 2025/26 year marks our third year monitoring the wider oranga tamariki system and our sixth year since we published our first monitoring report back in 2020.

The problems we have identified across the system over the last 3 years are not new to those working on the frontline. I am yet to attend a community engagement meeting where someone is surprised by our findings, but what we do hear is how helpful it is to have regular, sustained monitoring of the system.

At our heart we are an information-sharing organisation. We hear how our reports are used by iwi and Māori social services and non-government organisations to inform funding applications. They provide insight for service providers and other professionals into how tamariki, rangatahi and whānau are experiencing the system. Changes are made to how local services operate because of these voices in our reports.

The unexpected value we bring is connecting people in communities. While this isn’t our role, the need for relationship building is evident. At our share back hui, we hear how valuable – and rare – it is for professionals across the community to get together and talk about their mahi. Connections are made, and we hear examples of the practical responses offered to some of the issues we identify as a result.

Frontline staff also tell us that there are some changes they simply can’t do anything about. These are issues that need action at a national level to improve interagency collaboration, to change policies and practices and to improve funding of services. Crucially, it comes down to deciding that tamariki and rangatahi involved with Oranga Tamariki | Ministry for Children should be prioritised and making that happen across government agencies.

What we’ve learned over the last 3 years has been building to our first state of the system report. Work has started on this and we expect to publish it in June 2027.

The response to our safety net report gives us hope. Sustained monitoring resulted in government accepting all of Dame Karen Poutasi’s recommendations, and some implementation is underway. The challenge now is to ensure change occurs.

There is a risk that people stop listening. That another child dying and another report being published about the gaps that let that happen fades into the background. That the poor outcomes experienced by tamariki and rangatahi most in need of help are tolerated for another decade or two.

Together with our oversight system partners, we are committed to driving the change that is so desperately needed across the oranga tamariki system.

Arran Jones

The Board of Aroturuki Tamariki | Independent Children’s Monitor is responsible for the information contained in this annual report. It describes our achievements for the year ended 30 June 2026.

This annual report has been developed in accordance with the Crown Entities Act 2004 following amendments to the Independent Children’s Monitor’s establishing legislation. The Oversight of Oranga Tamariki System Legislation Amendment Act 2025 changed the form of the organisation from a departmental agency to an independent Crown entity governed by a Board on 1 August 2025.

This annual report has been prepared in compliance with sections 150–156 of the Crown Entities Act 2004.

As the Board of the Independent Monitor of the Oranga Tamariki System (the Monitor), we are responsible for:

  • the preparation of the financial statements and statement of performance and for the judgements made in them 
  • having in place a system of internal controls to provide reasonable assurance as to the integrity and reliability of financial reporting 
  • end-of-year performance information provided by the Monitor under section 19A of the Public Finance Act 1989, whether or not that information is included in this annual report. 

In the Board’s opinion, the financial statements and statement of performance for the financial year 2025/26 fairly reflect the financial position and operations of the Monitor, whether or not the information has been presented in this report.

Dr Ang Jury
Chair

Rev Murray Edridge
Member

Hon Jo Goodhew
Member

We are the independent monitor of the oranga tamariki system.

The oranga tamariki system provides services and support to tamariki, rangatahi, whānau and families under, or connected with, the Oranga Tamariki Act 1989. This includes services such as early support, care, youth justice and transitions out of care and to independence. It also includes work to support whānau wellbeing and reduce risks to tamariki and rangatahi. All tamariki and rangatahi known to Oranga Tamariki are in the system.

Many organisations are responsible for providing services and support to tamariki and rangatahi known to Oranga Tamariki. These include government agencies such as Oranga Tamariki and Ngā Pirihimana o Aotearoa
New ZealandView the full glossary
| NZ Police; government and non-government health and education organisations; iwi, hapū
Sub-tribeView the full glossary
and Māori social services; and community providers.

We monitor compliance with the Oranga Tamariki Act 1989 and related regulations, including the Oranga Tamariki (National Care Standards and Related Matters) Regulations 2018 (National Care Standards Regulations). We also look at the quality of practice and identify areas for improvement across the oranga tamariki system under the Oversight of Oranga Tamariki System Act 2022 (Oversight Act).

The voices of tamariki, rangatahi, whānau and caregivers are at the centre of our monitoring. We also engage with the professionals who support them, including kaimahi from government and non-government organisations. These perspectives help us understand how well services are working together to improve outcomes.

What we do

  • We check that organisations supporting and working with tamariki, rangatahi and whānau are meeting their needs, delivering services effectively and improving outcomes
  • The voices of tamariki, rangatahi and whānau are at the centre of our monitoring approach

We also gather nationwide data

We analyse what we hear and the data we receive to determine:

  • Compliance with the Oranga Tamariki Act, National Care Standards and other regulations
  • The quality and impact of service delivery and practices
  • Outcomes for children, young people, families and whānau who receive services or support

We publish reports that we provide to Ministers, Parliament and people who advocate for system change

Our establishment

We were established in 2019 following a review of independent oversight arrangements for the system and public consultation. Initially, our role was limited to monitoring compliance with the National Care Standards Regulations while the Ministry of Social Development completed design of the oversight of the oranga tamariki system.

The Oversight Act took effect in May 2023, making us an operationally independent departmental agency with an expanded role of monitoring the oranga tamariki system.

On 1 August 2025, we became an independent Crown entity governed by a three-person Board under the Oversight of Oranga Tamariki System Legislation Amendment Act. Our independent status provides a degree of separation from the agencies we monitor and from Ministers.

Our objectives

Under the Oversight Act, our role is to provide objective, impartial and evidence-based monitoring of the oranga tamariki system. The formal objectives of our monitoring and advice are to:

  • assess how the oranga tamariki system supports the rights, interests, and wellbeing of tamariki, rangatahi and whānau experiencing the system

  • assess whether powers used under the Oranga Tamariki Act 1989 are being used appropriately and consistently

  • support public trust and confidence in the oversight of the oranga tamariki system

  • drive continuous improvement by identifying areas of high performance and areas for improvement in the oranga tamariki system

  • inform understanding of the oranga tamariki system and its interface with other systems

  • support decision making.

We are one of three oversight system agencies

We work with the Ombudsman and the Children’s Commissioner to provide collective oversight of the oranga tamariki system. The Oversight Act and the Children’s Commissioner Act 2022 set out the three agencies’ roles and responsibilities for advocacy, monitoring, complaints and investigations of the oranga tamariki system. The way we work together ensures there is no wrong door for tamariki, rangatahi or whānau seeking help.

Collaboration is essential to improving outcomes for tamariki and rangatahi known to the oranga tamariki system, whether for care and protection or youth justice concerns. We meet regularly with our oversight partners at both operational and executive levels to inform and co-ordinate work programmes. We plan activities together, share information on key issues and each use our own tools and powers to uphold the rights, interests and wellbeing of tamariki and rangatahi who are receiving, or have previously received, services or support through the oranga tamariki system.

Aroturuki Tamariki has 68 kaimahi (65.4 full-time equivalents)

We are managed by an Executive Leadership Team and governed by a Board. Te Kāhui, our Māori advisory group, supports our work.

Our head office is in Te Whanganui-a- Tara Wellington. We also have offices in Tāmaki Makaurau Auckland and Ōtautahi Christchurch.

More than two-thirds of our kaimahi are involved in gathering, analysing and preparing data and information for our reports, with a focus on the voices of people experiencing the system.

How we work

Our monitoring approach is grounded in a robust evidence-based methodology. We combine information gathered from the communities we visit and data from the agencies we monitor. We strengthen the reliability of our analysis and guard against potential bias through a structured assessment approach, methodology, coding framework and quality assurance processes.

The insights we share through our reports are intended to drive continuous improvement across the system and support better, fairer outcomes for tamariki and rangatahi. We also prepare summary documents that share what we heard with those we engaged with on our community monitoring visits. Our community share backs are available to read and download on our website.1

The voices of tamariki, rangatahi, whānau, caregivers and those who support them are at the centre of our monitoring approach. We are grateful to all who met with us and shared their experiences for our reports.

In 2025/26 we heard from more than 1,400 people

  • 170 Tamariki and rangatahi
  • 90 Whānau and non-whānau caregivers
  • 80 Whānau
  • 280 Oranga Tamariki kaimahi
  • 330 Kaimahi from other government agencies
  • 170 Kaimahi from iwi/Māori providers
  • 260 Kaimahi from non-government organisations
  • 30 Open Home Foundation kaimahi

These voices will inform the reports we publish during the 2026/27 year.

February 2026

Towards a stronger safety net to prevent the abuse of children: A second review of the implementation of the recommendations of Dame Karen Poutasi

March 2026

Experiences of Care in Aotearoa 2024/25: Agency compliance with the National Care Standards Regulations

June 2026

Outcomes for tamariki and rangatahi Māori and their whānau in the oranga tamariki system 2024/25: A report on the performance of the oranga tamariki system

Non-government organisation kaimahi

"The reports you produce make a significant contribution to driving positive change. They provide clear insights and actionable information that help shape meaningful outcomes.”

Delivering on our strategic priorities

For the 2025/26 year, Aroturuki Tamariki continued working towards the strategy set out in our 2023–2027 Statement of Intent. This strategy provided a stable framework for our work while legislation progressed to make us an independent Crown entity. In 2025/26, our focus was establishing the systems, policies and processes needed to operate as an independent Crown entity. This included setting up separate finance and human resources systems and putting governance support in place for our new three-person Board. In early 2026, we worked with our Board to develop our new 2026–2030 Statement of Intent. This was published in June 2026, and we will start to report against this in our 2026/27 annual report.

Our four strategic priorities and the outcomes we seek through our monitoring are summarised below. These are from our 2023–2027 Statement of Intent. This will be the last year we report against these priorities.

Detail on our progress in 2025/26 is provided in the following pages. Our performance approach and measures are set out at the end of this section. The full outcomes framework is in our 2023–2027 Statement of Intent.

"The [monitoring] engagement was particularly worthwhile and well facilitated. I was impressed with the staff who I felt had an in-depth understanding of the landscape prior to the engagement which made it easier to talk about.” POLICE KAIMAHI

Insights that drive real change

Outcomes

  • We are independent, and seen to be independent
  • We improve understanding of the oranga tamariki system and its impact

Equity within the system

Outcomes

  • We utilise technology, research and analytics to turn information into meaningful insights
  • Our engagement reflects the tikanga of the communities within which we work

Improving outcomes for Māori

Outcomes

  • We partner and collaborate effectively to strengthen oversight 
  • We influence meaningful change in the oranga tamariki system

A strong and effective oversight system

Outcomes

  • Improved outcomes for tamariki and rangatahi are at the heart of our work
  • We are transparent and operate fairly and objectively

Our future state: We are deeply curious and open-minded so we can create and share meaningful insights through a combination of accurate data and the voices of experience.

We will continue to refine our methodologies so that our reports improve understanding of the oranga tamariki system to influence meaningful change. We will do this by using technology, research and analytics to turn information into useful insights. We will report across the oranga tamariki system to encourage agencies to operate more effectively as a unified system and so the system is better placed to deliver integrated services and outcomes that meet tamariki, rangatahi and whānau needs. We will cultivate our relationships with our oversight partners to strengthen oversight and so we can work together to promote continuous improvement to the system. We will continue to build connections with the agencies that are the subject of our reports so that they have the information they need to drive improvements.

How we delivered on this priority over the year

We combined what we heard in the communities with the data we collected to develop insights into what is working well, and what isn’t, for tamariki and rangatahi in the oranga tamariki system. Our monitoring approach is evidencebased with a robust methodology. We guard against potential bias through our assessment approach, coding framework and processes for coding, quality assurance and review.

Refining our methodology

This year, we reviewed our monitoring approach to better influence meaningful change. After 3 years of monitoring the wider system, we have a solid understanding of what is working well and what needs improvement. For our visits in 2026/27, we made the decision to shift from broad monitoring to more targeted work focused on key areas. This will help us make better use of the data and insights available and ensure each report adds deeper understanding of the oranga tamariki system.

For our monitoring in 2026/27, we have agreed that our first two focus areas will be access to education and the impact of changes to the Oranga Tamariki practice approach. Our Tāmaki Makaurau
AucklandView the full glossary
monitoring visit will pilot this new monitoring approach and it will be reviewed if needed for our remaining 2026/27 visits.

Strengthening how we manage and analyse information to deliver greater insights

This year, we reviewed our coding and analysis process guided by input from external experts. This identified welldesigned and robust processes that required some streamlining of our coding approach to improve efficiency. We have begun implementing the recommendations so they are in place for our monitoring visits in the 2026/27 year.

We continued working with the Social Investment Agency (SIA) to include longer-term indicators in our reports. These indicators use information from the Integrated Data Infrastructure (IDI) – a Stats NZ database that lets us track outcomes over time and compare outcomes for groups of tamariki and rangatahi involved in different parts of the oranga tamariki system.

This work has expanded the range of data we use and built on our partnership with SIA, which began in 2023/24. We will expand the use of longer-term indicators in future reports. We also worked with SIA to upskill one of our data analysts to make better use of IDI information in our analysis and reporting.

We published three reports that improved understanding of the system and started to influence change

As required by the Oversight Act, we provided our final monitoring reports to Ministers, agencies subject to those reports and our oversight partners. All our reports were published on our website2 and presented to Parliament by the Minister for Children. Two of these reports were annual requirements under the Oversight Act and one was an owninitiative review.

In 2024, we reported on the actions taken in response to Dame Karen Poutasi’s 2022 review of how agencies identified and responded to suspected child abuse following the death of a young boy in 2021. At that time, none of Dame Karen’s 14 recommendations had been implemented other than the recommendation that we monitor progress. We decided to follow up a year later.

In February 2026, under section 26 of the Oversight Act, we published our second review, Towards a stronger safety net to prevent the abuse of children. The review reported on progress by the nine agencies responsible for actions from Dame Karen’s report and the actions identified by government agencies to prevent abuse of children at the hands of their carers.

We assessed progress at both system and agency level. We engaged with Oranga Tamariki, Ara Poutama Aotearoa | Department of Corrections, NZ Police, Te Manatū Whakahiato Ora | Ministry of Social Development, Te Tāhuhu o Te Mātauranga | Ministry of Education, Manatū Hauora | Ministry of and Health and other government agencies, early childhood education providers and non-government organisations. We also considered agency information on child death reviews completed in the past 4 years.

Our review found there had been little substantive progress in implementing the recommendations. Just before we finalised this second review, the Government accepted all remaining recommendations made by Dame Karen. Agencies have also started to address training needs in the identification of abuse as well as establishing an inter-agency hub at the Oranga Tamariki National Contact Centre to better identify tamariki and rangatahi that need support or to be kept safe when their parents are taken into custody.

In March 2026, under section 23 of the Oversight Act, we published our fifth annual Experiences of Care in Aotearoa In June 2026, under section 24 of the Oversight Act, we published our second annual report on outcomes for tamariki and rangatahi Māori and their whānau in the oranga tamariki system for 2024/25. This report pointed to missed opportunities to respond earlier and more effectively to care and protection concerns for tamariki and rangatahi Māori. Alongside these three reports, we began preparatory work on our first state of the oranga tamariki system report. This report is required at least once every 3 years under section 22 of the Oversight Act and will be published in 2026/27.

Agencies subject to our reports made commitments to improve

Under section 30 of the Oversight Act, chief executives of agencies that are the subject of our final reports must respond in writing. Their responses must set out what the agency intends to do in response to our findings, the timeframes for making any changes and how the impact of those changes will be monitored.

This is one of our levers to convert monitoring findings into action. It requires agencies to make clear, tangible commitments in response to our reports. It is also a performance measure under the Independent Children’s Monitor appropriation within Vote Social Development. All agency responses, including those received between 1 July 2025 and 30 June 2026, are published on our website.3

All 13 agencies subject to our reports provided formal responses. One agency submitted its response to Experiences of Care in Aotearoa 2024/25 after the required deadline. Another agency’s response to Outcomes for tamariki, rangatahi and their whānau in the oranga tamariki system 2024/25 did not fully meet the requirements of section 30 of the Oversight Act. We advised the agency of this and requested a revised response that complied with the statutory requirements.

The Oversight of Oranga Tamariki System Legislation Amendment Act 2025 introduced a new requirement for agencies covered by our annual Experiences of Care in Aotearoa report. These agencies must now provide a progress update 4 months after their original response, showing how they are tracking against the changes they have committed to. This new requirement was introduced following our 2023/24 report, which found no improvement in compliance with the National Care Standards Regulations for the fourth year in a row. The first progress updates were provided in June 2026. These updates are also published on our website.4

During 2025/26, we prepared for this new requirement by clarifying expectations with agencies, following up on their previous commitments and preparing to publish the updates on our website once received. We also set out clear expectations for the scope and content of section 30 responses and progress updates.

In some instances, we went back to agencies and directed them to improve their responses so they met the requirements of section 30 of the Oversight Act. The response must be clear in the changes they would make, the timeframes for those changes and how progress would be monitored.

We report on agencies’ progress against the commitments they make in response to our findings through subsequent monitoring and reporting. To support transparency and accountability, we also maintain and publish a register of agency commitments and provide progress updates.

Agency commitments made in response to our 2024/25 reports

Oranga Tamariki and NZ Police provided responses to our Outcomes for tamariki and rangatahi Māori and their whanau in the oranga tamariki system 2024/25 report.

Oranga Tamariki largely pointed to existing work programmes to improve how it responds to the needs of tamariki and rangatahi involved in the oranga tamariki system such as:

  • Enabling Communities –to shift resources and decision-making closer to iwi and Māori communities
  • Integrated and Safe Care Response work programme – a 4-year programme to ensure all tamariki and rangatahi are safe, supported and receive tailored care
  • Professionalising the Residential Workforce work programme – to strengthen leadership and improve workforce capability in Oranga Tamariki residences
  • embedding the new Oranga Tamariki Practice Approach
  • youth justice programmes – Fast Track, Oranga Rangatahi, supervision with activity, and youth mentoring
  • National Care Standards Action Plan – to improve compliance in 10 key areas
  • upgrading ethnicity data recording
  • continuing a multi-year programme to replace its case management system.

NZ Police made commitments to:

  • enable reports of concern to be submitted via police smartphones
  • continue to participate in the interagency hub focusing on dependent children of incarcerated sole carers
  • progress recommendations from Te Mana Arotake | Audit Office review of Police use of alternative actions
  • expand the use of AWHI5 a tikanga-based voluntary referral for people aged over 16 for support from a wellbeing service provider in their community
  • establish a means to evaluate the impact of alternative actions
  • implement new youth justice quality assurance activity, expected to improve ethnicity recording.

In response to the findings of our Experiences of Care in Aotearoa 2024/25 report, agencies made commitments such as:

  • making the care status of children and young people in care visible to those working in the health system
  • improving information sharing and guidance to support educational attendance, engagement and achievement
  • providing training to Oranga Tamariki social workers to increase capability and better support children with mental health and addiction needs
  • reviewing processes for dealing with allegations.

Oranga Tamariki commitments were predominantly related to its National Care Standards Action Plan – a plan to improve the agency’s compliance with the National Care Standards Regulations across 10 focus areas. In its 4-month progress update, Oranga Tamariki identified early indicators of improvement in assessment and planning practices.

The review Towards a stronger safety net to prevent abuse in children resulted in the agencies subject to the report making a range of joint and individual commitments. Agencies jointly committed to implement the recommendations of Dame Karen Poutasi’s 2022 review. Oranga Tamariki, MSD
Ministry of Social DevelopmentView the full glossary
, Te Whatu Ora | Health NZ, NZ Police, the Department of Corrections and the Ministries of Social Development, Health and Education are also working together as part of an inter-agency hub to provide an improved safety net for around 2,000 children each year whose sole parent (or sole carer) is remanded in custody or sentenced to imprisonment.

Sharing back with communities we visit

After visiting communities, we share back what we heard. This acknowledges the time and contribution of tamariki, rangatahi, caregivers, whānau and professionals who took part. It helps validate what we heard and gives professionals and agencies working in the system clearer insight into what is working well, what is getting in the way and where improvement is needed.

Between 1 July 2025 and 30 June 2026, we shared back with communities in Waikato, lower South Island, and East Coast, Hawke’s Bay and Wairarapa. We also held well-attended share back hui to present key findings with kaimahi from iwi and Māori social services providers, non-government organisations, Ministry of Education, NZ Police, Oranga Tamariki and regional cross-agency leadership groups and public service leads.

After each share back, we surveyed recipients to understand how they found our monitoring visit and how useful the share back was to their work. We use the information we gather to improve how we work. After our visits we heard:

  • respondents valued the opportunity to meet other providers in their region and gave positive feedback about our team and how they engage
  • 88 percent of respondents found the written share back useful to their work and 35 percent have already made, or plan to make, changes as a result of what we shared with them
  • respondents rated the time spent with us and reports we produce as contributing to positive change, 3.9 out of 5.

In addition to the written share backs, we often hear that the hui we facilitate help kaimahi from different agencies connect at a community level. We are considering how future hui can allow more time for connection and discussion.

“I found [the share back hui] to be incredibly beneficial. We had quality kōrero and built connections. We established a better understanding of the work each other does in their roles. In the short time we were together, we developed a shared vision for the future of our tamariki.” EDUCATION KAIMAHI

Our future state: We undertake child-centred, whānau-led practice to promote improved and equitable outcomes for all tamariki and rangatahi.

Over the next 4 years, we will increasingly look at the extent to which services and supports in the oranga tamariki system are being provided equitably. In our monitoring activities, we will take an approach that equitably reflects the full range of experiences. We will visit and monitor all regions across Aotearoa New Zealand to understand how the oranga tamariki system is experienced and the extent to which it supports the rights, interests and wellbeing of a range of tamariki, rangatahi and whānau. We will engage broadly to understand and reflect information and insights from across the system and will keep improving outcomes for tamariki and rangatahi at the heart of our work.

How we delivered on this priority over the year

Every 3 years, our monitoring teams visit 10 regions across Aotearoa to hear from tamariki and rangatahi, their whānau and caregivers, and the professionals who support them. In engaging with them, we try to understand the quality of services being delivered, identify examples of good practice and highlight opportunities for improvement. We engage broadly so our monitoring reflects the full range of services and supports provided under, or in connection with, the Oranga Tamariki Act 1989. 

Engaging with communities

When we plan and visit a community, we follow our monitoring phases. These guide how we engage and how we acknowledge the tikanga of each community.

In the 12 months to 30 June 2026, we spoke with more than 1,400 people. We also held share back hui in Te Tai Tokerau, marking the end of the visit we started in the first half of 2025.

Our three monitoring visits for 2025/26 were held in:

  • Waikato
  • lower South Island
  • East Coast, Hawke’s Bay and Wairarapa.

In our 2025/26 monitoring visits, we engaged widely, including with tamariki and rangatahi and professionals from 40 group homes, of which 15 provide specialised disability support. We also visited one secure residence and two family and group homes, including homes specialising in disability support. As part of our follow-up review of the implementation of Dame Karen Poutasi’s recommendations, we also visited men’s and women’s prisons and spoke with sole parents of dependent children and Corrections staff.

We attended and spoke at a range of symposia and conferences. These included Whakamanawa 2025 – the Social Service Providers Aotearoa annual sector symposium; the Mokopuna Ora conference in Hamilton hosted by Waikato- Tainui; the inaugural VOYCE Whakarongo Mai conference, Kōkiri – The Future Speaks; and the 2025 Australia and New Zealand School of Government (NZSOG) conference in Brisbane. At ANZSOG, our Chief Monitor and Chief Advisor presented on effective monitoring to enable transformation in Indigenous communities and heard how other jurisdictions are approaching this work.

Improving our practice

In mid-2025, we established a new Practice Specialist team to support quality assurance and continuous improvement in our monitoring practice. The team developed a practice framework to guide consistent, high-quality monitoring and a work programme to review key elements of practice. It also identified opportunities for training and new resources.

For example, we have always used what tamariki, whānau and caregivers tell us about access to services and any barriers they have experienced to inform the pātai (questions) we ask system agencies. In 2025/26, we further refined our monitoring engagement model to support earlier discussion of issues identified through monitoring. We then bring kaimahi from Oranga Tamariki, Police, Education and Health together to discuss opportunities to strengthen interagency co-operation and reduce silos between agencies.

The Practice Specialist team also supported professional development for our monitoring kaimahi and developed tools and resources to strengthen engagement with disabled children and children under 5.

We trialled the new approach to engaging with those with disabilities and the professionals working with them. This involved testing new decision-making tools to support engagement planning and resource allocation. This work will ensure we gather the appropriate information to better inform our insights into disabled tamariki and rangatahi.

Equity analysis

To assess equity across the system, we analysed information from our monitoring visits, alongside data from agencies that provide services and support under the Oranga Tamariki Act and agencies working with tamariki, rangatahi and their whānau. This analysis helped us to:

  • identify trends and changes, including whether new initiatives or practices are improving access to services and the quality of support for tamariki
  • assess whether impacts are equitable for different groups of tamariki, including tamariki Māori and disabled tamariki
  • understand how agencies are complying with the National Care Standards Regulations across the population of tamariki and rangatahi those regulations apply to
  • understand the extent to which tamariki and rangatahi have equitable opportunities to have their voices heard.

Expanding our understanding of outcomes for tamariki Māori and non-Māori

We continued working with the Social Investment Agency to build a clearer understanding of outcomes for Māori who are, or have been, involved with the oranga tamariki system.

Our outcome indicators help us understand what is happening over time, compare outcomes for different groups involved in the system and identify disparities for disabled tamariki and rangatahi, including how these intersect with ethnicity.

This year, we expanded the data to include additional age groups. We also worked with the Social Investment Agency to develop a dashboard that will help us track changes in these outcomes over time. We now have kaimahi that are trained and able to work directly in the Stats NZ Integrated Data Infrastructure so we are able to independently update the dashboard each year.

Information requests

Under the Oversight Act, we can request data and information from any agency that delivers services or support to tamariki, rangatahi and their whānau in the oranga tamariki system. These requests include data and information about policies, practices, funding and staffing. We actively work with agencies and organisations to support the delivery of information we request.

We made 11 requests to agencies for data and information, which informed the analysis and insights in our reports.

  • For our Experiences of Care in Aotearoa 2024/25 report, Oranga Tamariki, Open Home Foundation, Barnardos and Kōkiri Marae shared their assessment of areas of concern and instances of non-compliance and outlined how they intend to improve compliance with the National Care Standards Regulations and enhance their internal monitoring processes.
  • For our follow-up review of Dame Karen Poutasi’s recommendations, agencies subject to those recommendations provided progress updates.
  • To support Oranga Tamariki with supplying information, our Data and Insights team met regularly with their subject matter experts. This included a series of workshops to rationalise the information request. We also hosted representatives from some Oranga Tamariki specialist teams to explain their work programmes, so we can be more focused in the information we request from them.

Our future state: We influence system performance and improvements that value tamariki, rangatahi and their whānau and enable them to realise their potential and aspirations.

We will continue to assess whether positive outcomes are being achieved for those experiencing the oranga tamariki system by using our outcomes framework, which was developed using a holistic ao Māori lens. Our work will focus on how the oranga tamariki system can enable tamariki and rangatahi to realise their potential and aspirations with the support of their whānau, hapū, iwi and communities. One way we will do this is by ensuring that our engagement reflects the tikanga of the communities we work in, enabling us to develop meaningful, trusting relationships and gather deeper insights. We will also look for further opportunities for reciprocity by sharing information with hapū, iwi and Māori organisations.

How we delivered on this priority over the year

We have a particular focus on whether outcomes for tamariki and rangatahi Māori and their whānau are improving. This is a requirement in our legislation and is central to our monitoring because around twothirds of tamariki and rangatahi in care identify as Māori.

Te Kāhui, our Māori advisory group, convenes formally every 2 months. Te Kāhui provides expert advice and guidance on our priorities, work programme and monitoring approach. This helps us monitor and report in ways that reflect the experiences of tamariki and rangatahi Māori, their whānau and communities, and supports improved outcomes. In 2025/26, Te Kāhui provided advice in relation to our obligations under the Oversight Act, including te Tiriti o Waitangi | Treaty of Waitangi. Its members are Māori leaders with experience and knowledge of tamariki and rangatahi rights and issues within the oranga tamariki system.

Over the past year, we expanded the information we share with hapū, iwi and Māori organisations. In 2025/26, we started producing iwi dashboards on request, including bespoke dashboards for Ngāpuhi and Te Nehenehenui Trust.

Annual report on outcomes for tamariki and rangatahi Māori and their whānau

On 9 June 2026, we published our second annual report on outcomes for tamariki and rangatahi Māori and their whānau.

The report helps build understanding of what life is like for Māori who are, or have been, involved with the oranga tamariki system. In partnership with the Social Investment Agency, and with advice from Oranga Tamariki strategic partners and Te Kāhui, we developed outcome indicators across education, health and wider wellbeing.

Last year’s report included indicators for people aged 0–17 and 27–30. This year, we added indicators for those aged 18–25. These help show how life is going for people who have recently left the oranga tamariki system or may still be receiving support.

The 2024/25 report also compared some outcome indicators for Māori and non- Māori involved with Oranga Tamariki. This showed that Māori are over-represented in the oranga tamariki system and that those who are involved have higher unmet care and protection needs and worse outcomes than non-Māori who are also involved in the oranga tamariki system.

Under the Oversight Act, we must also report on Oranga Tamariki strategic partnerships with iwi and Māori organisations. For the 2024/25 report, we included three iwi initiatives supported through these strategic partnerships: Mahuru, led by Ngāpuhi Iwi Social Services; Te Pūkāea, led by Te Tohu o Te Ora o Ngāti Awa; and Hapori, led by Te Rūnanga o Toa Rangatira in partnership with other community providers.

Reflecting the tikanga of the community

During planning for each regional monitoring visit, we identify mana whenua and key Māori connections in that region and connect with them before monitoring starts to recognise their status and build effective working relationships.

Before each visit, our monitoring teams are briefed on relevant tikanga in the rohe so they can respond appropriately. For our visit to East Coast, Hawke’s Bay and Wairarapa, this included re-establishing connections with iwi and Māori organisations in the East Coast region after the 2023 visit was cancelled because of Cyclone Gabrielle.

In 2025/26, we developed an engagement tool to help with monitoring visit planning to ensure we meet the objectives of our relationship model for engaging with mana whenua, iwi, hapū and Māori organisations. This model guides how we establish and maintain relationships and identify what arrangements are needed and how best to engage during monitoring visits. It also helps clarify how iwi provider arms and Māori organisations want us to engage with their staff, both initially and over time.

In 2025/26, in advance of our monitoring visit to East Coast, Hawke’s Bay and Wairarapa, we met with Ngāti Kahungunu ki Wairarapa Tāmaki nui-a-Rua Settlement Trust. We also met with representatives from Kāti Huirapa Rūnaka ki Puketeraki in Dunedin and Ōraka-Aparima Rūnaka in Invercargill in relation to our monitoring visit to the lower South Island.

We also met with Ngāpuhi Iwi Social Services to discuss providing them with Ngāpuhi data specifically for tamariki and rangatahi in the oranga tamariki system. We met with the Eastern Bay of Plenty Iwi Alliance – an Oranga Tamariki strategic partner that featured in our 2024/25 Outcomes for Māori report.

"Very effective to see the work completed from the visits to all our rohenga. Sometimes you lose faith that when data is collected it never goes anywhere and is not provided back face to face. Appreciated the team whanaungatanga and relationship building to ensure we were kept updated and next steps. Was good to see that this government organisation valued us and our whānau on the ground enough to have us be very much part of the process. Ngā mihi nui ki a koutou katoa.” IWI OR MĀORI SOCIAL SERVICE PROVIDER KAIMAHI

Our future state: We are independent, transparent and ethical, and our reporting is trusted and widely used.

For our reporting to have the desired impact on the oranga tamariki system over the next 4 years, our reports must be impartial and accurate. To enable this, we will use evidence-based methods and undertake data assurance and review processes to ensure accuracy of analysis and reporting. We will operate in a fair, objective way with full transparency and ensure that we are independent and are seen to be independent.

How we delivered on this priority over the year

Collaboration is essential to improving outcomes for tamariki and rangatahi in the care and justice system. We work with the Ombudsman and the Children’s Commissioner to provide collective oversight of the oranga tamariki system.

We work together to ensure the oversight system is well understood and that there is “no wrong door” for tamariki, rangatahi and whānau. We also meet individually as needed. Under section 7 of the Oversight Act, all three agencies have a duty to work together to minimise the impact of monitoring on tamariki in residences. To support coordination, we share our planned regional visits with the Children’s Commissioner and the Ombudsman.

Staying connected for individual and collective influence

In 2025/26, we held regular hui with oversight partners at both operational and executive levels, collaborating on key issues when identified. Our reports helped inform advocacy by the Children’s Commissioner, and we briefed both the Children’s Commissioner and the Ombudsman ahead of publication of our reports to support their use of our findings to call for improvements in the oranga tamariki system.

To maximise our collective influence and advocate for change, we held a joint press conference ahead of the publication of our report Towards a stronger safety net to prevent abuse of children and published a joint statement calling for faster change to keep children safe.6 We worked with the Children’s Commissioner on a joint media statement in response to the Oranga Tamariki Safety of Children in Care Annual Report published in October 2025, which showed another increase in abuse in state care.7 We also supported the Dear Children campaign, launched by the Children’s Commissioner and her team in December 2025, calling for all New Zealanders to take a role in protecting a child’s right to safety.

In February 2026, the three oversight agencies jointly presented about the role of the oversight system at the VOYCE Whakarongo Mai conference, Kōkiri – the Future Speaks.

Co-ordinated monitoring

We worked with the Children’s Commissioner to follow up issues identified through Optional Protocol to the Convention Against Torture (OPCAT) monitoring and shared relevant findings from our own monitoring. We also worked with the Ombudsman prior to residence visits to address issues arising from complaints. Insights from complaints and recommendations were tracked through our monitoring to assess implementation and impact.

Strategic activities and oversight We continued joint efforts to improve understanding and influence of the oversight system across the sector, including through presentations and shared engagement activities. The three agencies contributed to sector forums, including Whakamanawa 2025 – the Social Service Providers symposium. We also jointly visited the pilot inter-agency hub that co-locates key children’s agency staff at the Oranga Tamariki National Contact Centre.

At a system level, following our earlier work with the Children’s Commissioner to seek clarification on Oranga Tamariki contracting decisions, in December 2025, we appeared together before the Social Services and Community Select Committee on the Auditor-General’s report into the management of those decisions. In early 2026, our Board sought input from the Children’s Commissioner and the Ombudsman on our new strategy as an independent Crown entity and identified some mutual areas of ongoing focus. We agreed three joint priorities for year ahead (2026/27) of:

  • disabled tamariki and rangatahi in the oranga tamariki system
  • the front door to Oranga Tamariki (including the new multi-agency hub)
  • building trust with Oranga Tamariki.

Publishing our Information Rules

Section 49 of the Oversight Act requires us to have Information Rules relating to the collection, use and disclosure of information. These support the performance of our monitoring function and protect the privacy of children, young people, their families and whānau.

We contracted a privacy law specialist to draft Information Rules in line with the requirements of the Privacy Act 2020 and the Oversight Act and conducted consultation on them as per section 49 of the Oversight Act. On 14 November 2025, we published the Information Rules on our website8 and provided them to the Gazette for publication. They were then presented by our Minister to the House of Representatives in accordance with section 114 of the Legislation Act 2019.

What we did in 2025/26 to support our people and performance

This year, a lot of our work focused on supporting our establishment as an independent Crown entity on 1 August 2025, transitioning from our previous status as a departmental agency. The activities included:

  • inducting the new Board and supporting it in its governance role
  • setting up new financial systems, policies and forms
  • setting up and integrating new human resources systems
  • increasing strategic oversight through new relationships (with the Ministry of Social Development as our Crown entity monitor) and technology (dashboards)
  • developing an artificial intelligence (AI) strategy
  • onboarding and inducting new kaimahi
  • producing new organisational documents, including secondary legislation and forecasting required as an independent Crown entity

Developing our strategy and performance documents

On 1 August 2025, we became subject to the Crown Entities Act 2004. Under this legislation, as a newly established Crown entity, we were required to produce a statement of performance expectations and a statement of intent9 and provide these to our Minister. Once our Board was established, we supported it, with advice from Te Kāhui, our Māori advisory group, to develop those performance documents and set our strategic direction for the next 4 years.

Māori advisory group – Te Kāhui

Te Kāhui was set up in July 2019 to oversee the development of the legislation required to support oversight of the oranga tamariki system. As we moved through our establishment phases, the role of Te Kāhui transitioned to supporting our development. While continuing to advise on the policy and legislative work around the establishment of the oversight system, the group also provided advice on our operating and assessment approaches and initial work programme.

The value of strong advice from Māori was recognised in the requirement that the Monitor formally establish a Māori advisory group under section 17 of the Oversight Act, and existing group members transitioned to this formal arrangement from June 2023.

Te Kāhui provides us with expert advice and guidance to help us monitor and report in a way that supports improved outcomes for tamariki and rangatahi Māori and their whānau. We seek guidance to develop our priorities, work programmes and monitoring approaches, including engagement with communities.

The role of Te Kāhui is to:

  • advise on our approach to monitoring the oranga tamariki system and our Tiriti o Waitangi | Treaty of Waitangi obligations as set out in section 6 of the Oversight Act
  • support and guide our engagement with Māori, iwi, tamariki, rangatahi, whānau, providers and communities
  • provide advice that ensures that tamariki and rangatahi are seen within the context of their whānau
  • advise on our approach to reports, particularly our annual report on improving outcomes for tamariki and rangatahi Māori and their whānau, and how we assess outcomes being achieved for tamariki, rangatahi and their whānau
  • advise on the focus of our programme of in-depth reviews
  • provide input on our departmental reporting and accountability documents to ensure they accurately reflect our monitoring work in communities and how we fulfil our responsibilities under the Oversight Act.

The current members of Te Kāhui are:

  • Wayne Blisset (Ngāpuhi) – Chair
  • Tā Mark Solomon (Ngāi Tahu, Ngāti Kurī)
  • Eugene Ryder (Ngāti Kahu, Ngāti Awa, Tūwharetoa ki Kawerau)
  • Enid Ratahi-Pryor (Te Whānau-ā- Apanui, Ngāti Awa)
  • Dee-Ann Wolferstan (Ngāti Kahu)

In 2025/26, we collaborated with Te Kāhui and used its advice:

  • to help identify ways we can influence improvements in the oranga tamariki system to help us achieve our strategic priorities
  • to improve the organisation’s cultural capability pathway
  • in the development of our new strategic intentions and performance documents
  • to support our new Board in its governance role
  • to refine the scope and focus areas, outcomes comparisons and success measures for our 2024/25 and 2025/26 reports on outcomes for tamariki and rangatahi Māori and their whānau
  • to develop the approach for, and refine, our monitoring reports
  • to support our connection and engagement with communities during monitoring visits.

Our people

Our organisational goals are supported by a capable, engaged and high-performing workforce. We want our kaimahi to feel valued, safe and supported to do their best work. We provide the training, systems, tools and resources they need to succeed. We do this by:

  • supporting a diverse and capable workforce, strengthening cultural, technical and professional capability and minimising gender and ethnicity pay gaps
  • maintaining a modern, flexible workplace that is inclusive, respectful and positive
  • prioritising assurance and accountability by keeping accurate records and ensuring the right information is available to the right people at the right time.

As at 30 June 2026, we had 68 kamahi and 65.4 full time equivalents.

Our workforce is predominantly female (73.5%).

56.9% of our kaimahi are New Zealand European, 25.9% identify as Māori and 13.8% identify with Pacific ethnic groups.

The average age of our kaimahi is 43.7 years.

Equal opportunities

We are committed to supporting strong equal employment opportunities (EEO) across the organisation. Our EEO policy is available on our intranet and is supported by actions that:

  • build kaimahi understanding of te ao Māori
    The Māori worldView the full glossary
    and other cultural values
  • support kaimahi career development through our professional development framework, Whakapuāwai
  • enable kaimahi to take part in Te Aratiatia Leadership Programme for aspiring Māori and Pacific leaders
  • ensure our recruitment processes are fair, robust and reflect our EEO commitments
  • support whānau-friendly and carerfriendly ways of working, guided by Public Service Commission flexible working guidance and our life/work balance policy
  • provide development opportunities, clear policies and robust processes to help kaimahi progress into senior roles
  • promote a respectful and professional workplace through our positive behaviour in the workplace policy.

Diverse and inclusive leadership

Women hold 80 percent of our tier three leadership roles and 100 percent of our tier two leadership roles. Māori kaimahi hold 40 percent of our tier three leadership roles, and Pacific kaimahi hold 10 percent. We are continuing to look for ways to attract, develop and retain Māori and Pacific leaders.

Pay gap

Aroturuki Tamariki has a gender pay gap of 4.3 percent in favour of females. We regularly review our human resources and remuneration policies to ensure they are inclusive, equitable and reflect best practice.

We use a structured, step-based remuneration system and take a total remuneration approach. Our salary ranges and steps are available on our intranet.

Addressing bias

All kaimahi complete unconscious bias training. This includes access to an online learning module and the option of faceto- face learning sessions. New kaimahi complete the understanding unconscious bias module as part of onboarding and receive further training during induction.

Flexible working

We follow the Public Service Commission flexible working guidance, including guidance on working from home. Flexible working may include different hours, locations or leave patterns, or arrangements that support whānau needs. We ensure flexible working does not affect service delivery or the effectiveness of our work. Working flexibly does not affect career progression or pay.

Twelve of our kaimahi work part-time. The remainder work full-time, meaning 37 hours and 55 minutes or more (or 40 hours or more for managers and senior specialists) per week.

Māori language and cultural capability

Our Te Ao Māori Development Pathway sets out our reo Māori competency levels and the support available to kaimahi to strengthen their skills. This helps kaimahi engage effectively when working with communities. We offer:

  • weekly te reo Māori lessons, delivered online by an external provider, with 22 kaimahi attending our level 2 and level 4 lessons in 2025/26
  • the opportunity to complete te reo Māori classes with an external provider as part of individual professional development plans
  • informal sessions to help kaimahi practise te reo Māori, including karakia, waiata and everyday language
  • the use of karakia and waiata in team meetings and organisational events
  • an allowance to recognise competency in te reo Māori.

Health, safety and wellbeing

We actively manage health, safety and wellbeing across the organisation. Our approach includes identifying and managing risks, supporting physical and mental wellbeing and promoting safe work practices. Our Health, Safety and Wellbeing Committee has 15 kaimahi and meets every 2 months. Kaimahi help shape responses to health and safety issues and are supported with the tools, training and resources they need to work safely and confidently.

Our approach includes:

  • identifying and managing risks
  • supporting safe and healthy ways of working
  • supporting mental and physical wellbeing
  • involving kaimahi in health and safety discussions and solutions
  • providing tools, training and resources to support a healthy and safe work environment.

We provide training and development to build awareness and capability. This includes e-learning modules, external courses such as driver training for kaimahi who need to drive for work, first aid training and other role-specific training where risks may be higher. In December 2025, an external specialist delivered training on the neuroscience and behavioural effects of trauma, including how to respond and engage in situations of heightened stress.

Our reporting systems make it easy and safe for kaimahi to report hazards, incidents, injuries and wellbeing concerns. This supports continuous improvement and helps ensure we meet relevant legislative and regulatory requirements.

The health and wellbeing of our people is a key priority. We understand that workplace wellbeing contributes to everyone’s overall wellbeing. It also supports better relationships, stronger practice and productivity. Our Wellbeing Strategy describes the services and supports available to kaimahi, including an employee assistance programme. It takes a holistic approach, is underpinned by our organisational values, and supports a culture where people feel engaged, supported, valued and safe.

In 2025/26, we updated our intranet health and safety information, reviewed related policies and streamlined incident reporting. We also trained kaimahi to use the new systems and processes.

Employee networks

Te Rōpū Māori

Te Rōpū Māori provides a space for kaimahi to connect through whakawhanaungatanga and support one another and the wider organisation. The rōpū meets regularly and offers both collective and individual perspectives through a Māori lens. It provides advice on tools, monitoring approaches, organisational policy and practice that incorporate tikanga Māori. In 2025/26, Te Rōpū Māori met with Te Kāhui to discuss how we support cultural capability and to strengthen an integrated bicultural approach in policies and everyday practice.

Pacific Collective

The Pacific Collective helps strengthen Pacific voice across our work and supports policy and practice that reflect Pacific approaches. This includes supporting effective engagement with Pacific children, young people, their aiga, kāinga
Address, residence, village, settlement, habitation, habitat, dwellingView the full glossary
and anau.

Rōpū te Taiao

Rōpū te Taiao, our environmental group, meets quarterly to explore how we can reduce our carbon footprint and how kaimahi can better care for the environment. The group promotes action across the organisation through regular internal news articles on reducing organisational and personal carbon emissions. It has also introduced office guidance on reducing waste to landfill, choosing low-emission commuting options and reducing electricity use.

Building on our Public Service census results

The Public Service Census was completed in March 2025, with results released during the 2025/26 financial year. Our results were positive. We achieved an employee engagement index of 0.88 out of 1 compared with 0.77 across the wider public service. Following the survey, the Commission required agencies to develop an action plan setting out strengths and opportunities for improvement.

Our improvement areas focused on strengthening collaboration and communication across teams to reduce siloed ways of working, improving policies so complaint processes and related leadership responsibilities are clearer and building kaimahi capability to use artificial intelligence safely and effectively.

This year, we:

  • implemented opportunities for greater collaboration and communication between teams at all levels in the organisation
  • reviewed our complaint processes, including bullying and harassment prevention and response
  • provided organisation-wide bullying and harassment prevention and response training
  • trialled an artificial intelligence tool, supported by training, before organisation-wide roll-out.

Governance

Our Board

On 1 August 2025, we became an independent Crown entity and our inaugural Board was established. Our Board governs our operations in accordance with the Crown Entities Act and Oversight Act. They ensure we meet our monitoring responsibilities and that our performance meets their expectations, and those of the Minister, Parliament and the public. Board members have knowledge and experience of the oranga tamariki system, quality assurance and data governance.

Dr Angela (Ang) Jury – Chair

Ang is an experienced senior leader in the non-governmental sector, with extensive expertise in managing complex relationships, change management, performance monitoring, and analysis and research. Ang has dedicated over three decades to supporting women and children affected by domestic and family violence in New Zealand, stepping down as Chief Executive of the National Collective of Independent Women’s Refuges in December 2025. Ang has served on two government data groups, which, along with her research oversight in her prior Chief Executive role, provide her with a strong understanding of data governance. Ang’s experience gives her a thorough understanding of the oranga tamariki system.

Reverend Murray Edridge

Murray is currently Wellington City Missioner. He is an experienced senior leader in both the public and nongovernmental sectors, including 8 years as Chief Executive of Barnardos New Zealand. Murray has a finance and corporate systems background, with extensive experience in change and relationship management, public accountability and quality assurance. Through his current and past roles, Murray has a thorough understanding of the oranga tamariki system.

Hon Jo Goodhew

Jo has held a range of health and community sector governance roles, including a current role as Chair of Presbyterian Support South Canterbury. She is an experienced senior leader, including 5 years as a Minister holding diverse portfolios. Jo has a strong understanding of the oranga tamariki system, governance and quality assurance.

Conflicts of interest

The organisation actively manages conflicts of interest. All Board members must disclose relevant interests and actual, potential or perceived conflicts of interest. These are regularly reviewed, recorded and considered at all Board meetings.

Insurance

The Crown Entities Act 2004 contains a standard regime for immunity, indemnities and insurance for Board members. The organisation has also obtained directors and officers liability insurance for Board members and kaimahi.

Board meetings, attendance and fees

The organisation hosted two induction sessions for new Board members following their appointment – one after the appointment of the chair from 1 August 2025, and one after the appointment of remaining two members from 1 November 2025.

The Board held six ordinary meetings during the year. The first two being prior to the appointment of the two remaining Board members. It also held one joint strategy workshop with representatives from Te Kāhui, the Children’s Commissioner and the Ombudsman. The Board does not currently operate any committees or sub-committees.

Board meeting attendance and remuneration
Board member Attendance at induction Attendance at strategy workshop Attendance at ordinary hui Remuneration
Dr Ang Jury 2 1 5 $26,881.31
Rev Murray Edridge 1 1 4 $9,692.13
Hon Jo Goodhew 1 1 4 $7,810.00
Total       $44,383.44
Key governance activities

In its inaugural year, the Board:

  • established governance arrangements and policies and provided oversight of key operational activities, as we transitioned to become an independent Crown entity
  • established arrangements for working in partnership with Te Kāhui
  • worked alongside Te Kāhui and oversight partners to develop our strategic intentions
  • approved key accountability documents including our statements of performance expectations for 2026 and 2027 and our 2026–2030 Statement of Intent
  • approved the continued use of our existing Code of Ethics and approved Information Rules for publication as secondary legislation
  • provided guidance on our AI implementation strategy, security and privacy controls and practice
  • provided advice as we finalised our 2024/25 reports and approved the scope for our 2025/26 report focus areas
  • each attended a share back to meet and hear from the communities we visited during our monitoring engagements. In addition, the Board Chair:
  • met with Ministers to discuss our reports
  • issued letters to agencies following publication of our reports requesting information about how they intend to respond to our findings, including timeframes for change and how the impact of any changes will be monitored.

Carbon emissions

We are committed to reducing our carbon emissions and impact on the environment. Managing our greenhouse gas emissions is a key consideration in our operational decisions and we are always looking for ways to maximise energy savings throughout our organisation.

We continue to work towards our emissions reduction plan and gross emissions reduction targets in line with global emissions that limit warming to no more than 1.5°C that were set in 2024/25. In 2025/26, we switched all offices to Ecotricity – an electricity supplier that uses 100 percent renewable, climate positive wind, hydro and solar sources. We also upgraded all office lighting to LED to reduce electricity consumption. This change led to a reduction in electricityrelated consumption. In contrast, travelrelated emissions increased. This reflects organisational changes following our establishment as an independent Crown entity. During the year, we recruited additional kaimahi to support new finance, governance and corporate functions, increasing travel associated with onboarding, collaboration and organisational activities. Travel by our newly appointed Board also contributed to higher emissions, as members were introduced to the organisation, engaged with kaimahi and stakeholders and attended key community engagements to support their governance role. Additionally, our Chief Monitor and Chief Advisor travelled to Australia to present at a conference. As a result, travel activity increased even as emissions from most other sources declined.

Our full 2025/26 emissions figures can be seen in the following table.

Annual carbon emissions (tCO2e)
  2023/24
(base year)
2024/25 2025/26
Accommodation 7.39 6.81 8.72
Domestic air travel 74.30 66.86 76.80
International air travel 0 0 1.10
Electricity 9.60 13.01 10.85*
0**
Electricity transmission and distribution losses 0.68 0.93 0.86*
0**
Mileage – staff claims 0.70 1.04 4.26
Rental cars 7.50 8.41 5.11
Staff working from home 1.43 2.10 1.76
TAXIS 1.29 1.20 0.98
Waste to landfill 2.18 0.79 0.72
Water supply and waste 2.78 3.01 3.17
Total 107.87 104.17 114.33*
102.62**

* Location-based method that accounts for purchased power consumption.
** Market-based method that accounts for supplier emissions. Our supplier, Ecotricity, uses exclusively 100 percent renewable, climate positive wind, hydro and solar sources.

Independent Monitoring and Assurance of the Oranga Tamariki System

The scope of this appropriation is limited to the independent monitoring of compliance with, and delivery of, the oranga tamariki system and related regulations and standards.

This appropriation is intended to achieve a strengthened independent monitoring and oversight assurance function to provide oversight of the oranga tamariki system.

How we measured our performance

This financial year is atypical in that we began with six performance measures to report on against our appropriation through the Education Review Office. From August 2025, we are required to report against the measures per our Statement of Performance Expectations for the 11 months to June 2026. To support a consistent performance overview for 2025/26, these six performance measures have been assessed across the whole year.

Performance measure Notes Actual 2024/25 Actual 2025/26 Target 2025/26
Prepare and provide final reports as described in the Oversight of Oranga Tamariki System Act 2022 1 Achieved Achieved 100%
Complete visits to at least three regions each year to understand how the oranga tamariki system is experienced 2 Achieved Achieved Achieved
Oranga tamariki oversight system partners are satisfied with and use Aroturuki Tamariki reports to support them in their functions and duties 3 Achieved Achieved 100%
All agencies who are the subject of a final report make commitments to implement changes based on our report findings 4 Not achieved Achieved 90%
The Māori Advisory group is satisfied that Aroturuki Tamariki have regard to their views when developing priorities, work programmes and monitoring approaches 5 Achieved Achieved 100%
Regional visits reflect the tikanga of the community within which we are operating including us sharing with the community what we have heard 6 Achieved Achieved 90%

Performance measure notes

Note 1: Reports

Three reports were prepared and published by Aroturuki Tamariki | Independent Children’s Monitor (the Monitor) between 1 July 2025 and 30 June 2026.

Under section 26 of the Oversight of Oranga Tamariki System Act 2022 (Oversight Act), the Monitor published one review. Published on 18 February 2026, our follow-up report Towards a stronger safety net to prevent abuse of children, reviewed the progress made by agencies in implementing the recommendations from Dame Karen Poutasi’s independent review following the death of Malachi Subecz, Ensuring strong and effective safety nets to prevent abuse of children.

Under section 23 of the Oversight Act, the Monitor published its fifth annual Experiences of Care in Aotearoa report for 2024/25 on 4 March 2026. This reports on whether agencies with custody and care responsibilities are complying with the National Care Standards Regulations and whether it is making a difference for tamariki and rangatahi in care. It also assesses the progress those agencies have made in implementing their committed actions in their responses to our previous reports.

Under section 24 of the Oversight Act, the Monitor published its second annual Outcomes for tamariki and rangatahi Māori and their whānau in the oranga tamariki system report for 2024/25 on 9 June 2026. This was the Monitor’s second report on the performance of the wider oranga tamariki system.

As required under the Oversight Act, the Monitor’s final reports were provided to relevant Ministers, agencies that were the subject of the report, the Ombudsman and the Children’s Commissioner, presented to Parliament and published on the Monitor’s website.10

Note 2: Visits

The Monitor will visit each of its 10 regions, covering the whole of Aotearoa New Zealand, every 3 years to inform the functions of the Monitor as set out in the Oversight Act.

In 2025/26, the Monitor completed its visit to Te Tai Tokerau through share back presentations and carried out three further monitoring visits in Waikato, the lower South Island, and East Coast, Hawke’s Bay and Wairarapa.

A monitoring visit takes approximately 20 weeks and is considered complete once the Monitor shares back with the community what it heard from them. These community share backs provide information regarding the oranga tamariki system in the region, including what the Monitor heard from tamariki, rangatahi, whānau and caregivers about how well they are supported to achieve positive outcomes and data insights.

Note 3: Oversight partners

Oversight of oranga tamariki system partners are the Ombudsman and the Children’s Commissioner.

The oversight system partners were surveyed to assess their satisfaction with, and use of, the Monitor’s reports in supporting them in their relevant functions and duties as outlined in the Oversight Act and Children’s Commissioner Act 2022, with partners responding that they were “very satisfied”.

Note 4: Agency commitments

Under section 30 of the Oversight Act, the chief executive of an agency that is the subject of a final report of the Monitor must prepare a response in writing to that report that outlines what the agency intends to do in response to the Monitor’s findings.

The Monitor received responses from all agencies that were the subject of the three reports published under sections 23, 24 and 26 of the Oversight Act in 2025/26. These responses are published on the Monitor’s website. All 13 agencies subject to our reports provided formal responses. One agency submitted its response to Experiences of Care in Aotearoa 2024/25 after the required deadline.

Note 5: Māori Advisory Group

Under section 18 of the Oversight Act, the Monitor must collaborate with and have regard to the views of its Māori advisory group, Te Kāhui, when developing its priorities, work programmes and monitoring approaches.

Te Kāhui is appointed by the Monitor and is comprised of key Māori leaders with experience and knowledge of tamariki and rangatahi rights and the oranga tamariki system, as well as extensive knowledge of tikanga Māori. The Monitor meets with Te Kāhui every 2 months to update it on the Monitor’s work programme and gather its advice. Six meetings with Te Kāhui took place between 1 July 2024 and 30 June 2025. Members of Te Kāhui also attended community engagements alongside kaimahi of the Monitor.

Te Kāhui members were surveyed to provide their views on how well the Monitor collaborated with them and had regard to their views and advice for the period 1 July 2025 to 30 June 2026. All Te Kāhui members responded that they were “very satisfied”.

Note 6: Sharing back

The Monitor’s practice reflects an ao Māori approach, and monitoring activities are tailored to acknowledge the tikanga of each community and those engaged with.

When the Monitor is planning its monitoring visit to a region, it makes an initial assessment of the relevant mana whenua and iwi connections within that region. The Monitor connected with mana whenua and iwi prior to beginning monitoring activities in each of the three regions it visited between 1 July 2025 and 30 June 2026 to recognise the status of mana whenua and build and maintain effective working relationships. Monitoring teams were made aware of specific tikanga in the rohe before visiting to ensure they responded appropriately to customs of each region where relevant. The share back process completed in each region ensures meaningful engagement through reciprocity.

How we are funded

Aroturuki Tamariki is funded through Vote Social Development (non-departmental output expense) for the discharge of its functions, duties and powers under the Oversight Act.

The organisation was in a unique financial position during 2025/26. From 1 July to 31 July 2025, Aroturuki Tamariki operated as a departmental agency hosted by the Education Review Office. During this period, it remained substantively funded through Vote Education Review Office ($12.087 million).

Following the commencement of the Oversight of Oranga Tamariki System Legislation Amendment Act 2025 on 1 August 2025, Aroturuki Tamariki became an independent Crown entity. On that date, funding for the remainder of the 2025/26 financial year was transferred from Vote Education Review Office to a new appropriation held within Vote Social Development. The new appropriation supports the organisation’s independent Crown entity status.

In addition, $0.4 million was provided through the Independent Children’s Monitor Capital Injection appropriation within Vote Social Development to support the capital requirements associated with establishing Aroturuki Tamariki as an independent Crown entity. The scope of this appropriation is limited to capital injections into the Independent Children's Monitor.

Financial reporting for 1 – 31 July 2025

For 1 to 31 July 2025, as an appropriation within Vote Education Review Office – Independent Monitoring and Assurance of the Oranga Tamariki System – financial reporting for Aroturuki Tamariki | Independent Children’s Monitor appears in the Education Review Office (ERO) annual report. Please refer to the independent auditor’s report in the ERO annual report for the assurance provided for that time period.

Independent Children’s Monitor Capital Injection

Scope of appropriation

This appropriation is limited to capital injections into the Independent Children’s Monitor.

Capital expenditure
  Estimates
$
2025/26 Supplementary estimates
$
Total
$
Total 0 4,369,000 4,369,000

What is intended to be achieved with this appropriation

This appropriation is intended to achieve the establishment of the Independent Children’s Monitor as an independent Crown entity (previously the Independent Children’s Monitor was a departmental agency). The funding will enable the Independent Children’s Monitor to invest in property, plant and equipment to support its long-term independence and efficient operation as a Crown entity.

How performance will be assessed and end-of-year reporting requirements
Assessment of performance 2025/26
Estimates standard Supplementary estimates standard Total standard
To establish itself as an independent Crown entity, the Independent Children’s Monitor will prepare a capital plan approved by its Board by June 2026 (see disclosure 1) New measure Achieved Achieved

Disclosure 1: This measure has been added to provide performance information on this new appropriation. The plan will be agreed on by the Board.

Independent Monitoring and Assurance of the Oranga Tamariki System

Scope of appropriation

This appropriation is limited to the independent monitoring of compliance with, and delivery of, the oranga tamariki system and related regulations and standards.

Independent Children’s Monitor (M63)(A25) Estimates
Budget $000
Supplementary
Estimates
Budget
$000
Total $000
The appropriation is limited to provision of services from the Independent Children’s Monitor, including the discharge of the Monitor’s functions, duties and powers under the Oversight of the Oranga Tamariki System Act 2022 400 10,987 11,387

Financial reporting for 1 August 2025 – 30 June 2026

Statement of comprehensive revenue and expense
Revenue Notes 1 Aug 2025 – 30 Jun 2026 $ Budget $
Revenue from the Crown 1 11,387,000 11,446,417
Interest Revenue 1 109,180 –
Total revenue   11,496,180 11,446,417
Expenses      
Personnel costs 2 7,960,243 7,939,087
Depreciation and amortisation 5 76,333 145,857
Finance costs   949 –
Other expenses 3 3,081,636 3,252,894
Total expenses   11,119,160 11,337,838
Surplus   377,019 108,579
Total comprehensive revenue and expense   377,019 108,579
Statement of financial position
Assets Notes As at 30 Jun 2026 $
Current assets    
Cash and cash equivalents 4 4,701,880
Receivables   97,978
Prepayments   211,471
Total current assets   5,011,329
Non-current assets    
Property, plant and equipment 5 312,984
Total non-current assets   312,984
Total assets   5,324,312
Liabilities    
Current liabilities    
Payables and deferred revenue 6 453,644
Employee entitlements 7 326,687
Total current liabilities   780,331
Non-current liabilities    
Employee entitlements 7 66,623
Total non-current liabilities   66,623
Total liabilities   846,954
Net assets   4,477,358
Equity    
Contributed capital 9 4,100,339
Accumulated surplus 9 377,019
Total equity   4,477,358
Statement of changes in equity
Equity As at 30 Jun 2026 $
Balance at 1 August –
Total comprehensive revenue and expense for the year 377,019
Owner transactions  
Capital contribution 4,100,339
Total owner transactions 4,100,339
Balance at 30 June 2026 4,477,358
Statement of cash flows
Statement of cash flow 1 Aug 2025 – 30 Jun 2026 $
Cash flow from operating activities  
Cash inflows  
Cash received from Crown 11,387,000
Interest received 109,180
Total cash inflows 11,496,180
Cash outflows  
Payments to suppliers (2,839,462)
Payments to employees (7,566,933)
Interest paid (949)
GST paid (97,978)
Total cash outflows (10,505,322)
Net cash flows from operating activities 990,858
Cash flows from investing activities  
Cash outflows  
Purchase of property, plant and equipment (213,806)
Investments –
Total cash outflows (213,806)
Net cash outflows from investing activities (213,806)
Cashflows from financing activities  
Cash inflows  
Contributed capital 3,924,828
Interest –
Total cash inflows 3,924,828
Total cash flows from financing activities 3,924,828
Net increase in cash held 4,701,880
Cashflows summary  
Opening bank balance –
Closing bank balance 4,701,880
Net increase in cash held 4,701,880
Reconciliation of surplus or (deficit) to net cash flow from operating activities Actual 2026 $
Operating profit 377,020
Non-cash/operating items  
Depreciation 76,333
Total non-cash/operating items 76,333
Movement in working capital  
Increase in prepayments (211,470)
Increase in accounts payable 428,526
Increase in corporate card 25,118
Increase in employee entitlements 393,310
Decrease in GST (97,978)
Total movement in working capital 537,506
Net cash provided by operating activities 990,859

Reporting entity, basis of preparation and summary of significant accounting policies

Reporting entity

The Independent Monitor of the Oranga Tamariki System (Aroturuki Tamariki | Independent Children’s Monitor) is an independent Crown entity as defined by the Crown Entities Act 2004 and is domiciled and operates in New Zealand. The relevant legislation governing Aroturuki Tamariki | Independent Children’s Monitor operations include the Crown Entities Act 2004 and the Oversight of Oranga Tamariki System Act 2022. Aroturuki Tamariki | Independent Children’s Monitor’s ultimate parent is the New Zealand Crown.

Aroturuki Tamariki | Independent Children’s Monitor’s primary objective is to provide services to the New Zealand public. Aroturuki Tamariki | Independent Children’s Monitor does not operate to make a financial return.

The financial statements for Aroturuki Tamariki | Independent Children’s Monitor are for the year ended 30 June 2026, and the Board approved them for issue on 7 October 2026. Reporting period

The financial statements cover the 11-month period from 1 August 2025, the date of establishment of the Monitor as a Crown entity, to 30 June 2026. Prior to 1 August 2025, the Independent Children’s Monitor operated as a departmental agency within the Education Review Office.

Basis of preparation

The financial statements have been prepared on a going-concern basis and in accordance with New Zealand generally accepted accounting practice (NZ GAAP). The accounting policies have been applied consistently throughout the period.

Statement of compliance

The financial statements have been prepared in accordance with and comply with the PBE Standards Reduced Disclosure Regime (RDR) as appropriate for Tier 2 not-for-profit benefit entities for which all reduced disclosure regime exemptions have been adopted.

Aroturuki Tamariki | Independent Children’s Monitor is eligible and has elected to apply the PBE RDR because its expenses are less than $33 million and it does not have public accountability as defined by XRB A1 Application of the Accounting Standards Framework.

Changes in accounting policies

This is the first set of financial statements of Aroturuki Tamariki | Independent Children’s Monitor as an independent Crown entity and are presented in accordance with PBE standards.

Presentation currency

The financial statements are presented in New Zealand dollars and all values are rounded to the nearest dollar.

Goods and services tax (GST)

Items in the financial statements are presented exclusive of GST, except for receivables and payables, which are presented on a GST-inclusive basis. Where GST is not recoverable as input tax, it is recognised as part of the related asset or expense.

The net amount of GST recoverable from or payable to Inland Revenue is included as part of receivables or payables in the statement of financial position. The net GST paid to or received from Inland Revenue including GST relating to investing and financing activities, is classified as an operating cash flow in the statement of cash flows. Commitments and contingencies are disclosed exclusive of GST.

Budget figures

Budget figures are as approved by the Board and prepared in accordance with NZ GAAP, using the accounting policies that are consistent with those adopted by the Board in preparing theses financial statements. These reflect the best estimate financial forecast information submitted.

Income tax

Aroturuki Tamariki | Independent Children’s Monitor is a public authority and is consequently exempt from paying income tax. Accordingly, no provision has been made for income tax.

Specific accounting policies

The following specific accounting policies, which materially affect the measurement of financial performance and the financial position, have been applied:

1. Revenue

Aroturuki Tamariki | Independent Children’s Monitor is primarily funded through revenue received from the Crown. This funding is restricted in its use for the purpose of Aroturuki Tamariki | Independent Children’s Monitor meeting the objectives in the Crown Entities Act 2004 and the scope of the relevant appropriations of the funder.

Aroturuki Tamariki | Independent Children’s Monitor considers that, apart from general restrictions, there are no conditions attached to the funding, and it is recognised as revenue at the point of entitlement. This is considered to be the start of the appropriation period that the funding relates to. The fair value of revenue from the Crown has been determined to be equivalent to the amounts due in the funding arrangements.

Interest revenue is recorded using the effective interest rate (EIR). EIR is the rate that exactly discounts the estimated future cash receipts over the expected life of the financial instrument or a short period, where appropriate to the net carry amount of the financial asset or liability. This is presented as part of revenue in the statement of comprehensive revenue and expenses.

2. Personnel costs

Salaries and wages are recognised as an expense as employees provide services.

Employer contributions to KiwiSaver are accounted for as defined contribution superannuation schemes and are expensed in the statement of comprehensive revenue and expense as incurred.

Personnel costs
Personnel costs Actual 2026 $ Budget $
Salaries and wages 7,417,715 7,605,127
Annual leave 108,982 –
Secondee cost 42,706 –
KiwiSaver 246,614 191,500
Recruitment 11,749 –
Training 68,850 103,850
Other expenses 63,628 38,610
Total personnel costs 7,960,243 7,939,087

3. Other expenses

Other expenses
  Actual 2026 $ Budget $
Audit fees 36,000 34,587
Building costs 578,374 647,972
Board fees 25,640 229,163
Consultants and contractors 732,890 606,251
Other expenses 167,230 183,345
Publication expenses 101,695 77,530
Travel and accommodation 451,996 420,145
Technology expenses 987,811 1,030,984
Total other expenses 3,081,636 3,229,977

Disclosure of Fees for Audit Firms’ Services (Amendments to PBE IPSAS 1 – May 2023)

The financial statements and service performance information for the period ended 30 June 2026 (the financial report) are audited by Ernst & Young Wellington on behalf of the Auditor-General. The audit fee disclosed for the financial report represents the fee for the annual statutory audit engagement carried out under the Auditor-General’s auditing standards as described in the auditor’s report. The auditor did not provide any other services to Aroturuki Tamariki | Independent Children’s Monitor.

Operating leases

An operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an asset to the lessee. Lease payments under an operating lease are recognised as an expense on a straight-line basis over the lease term. Lease incentives received are recognised as a reduction of rental expenses over the lease term.

Non-cancellable operating lease Actual 2026 $ Budget $
No later than 1 year 440,792 –
Later than 1 year and no later than 5 years 383,841 –
Later than 5 years – –
Total non-cancellable operating lease 824,633 –

The non-cancellable lease expense relates to the lease of:

  • Wellington office: 50 The Terrace, Wellington 
  • Christchurch office: 811–813 Colombo Street, Christchurch 
  • Auckland office: Building C, Millennium Centre Phase II, 600 Great South Road, Ellerslie, Auckland

There are no restrictions placed on any of the operating lease arrangements.

On 1 July 2025, a deed of extension was signed for the building lease for the Christchurch office for the period to 1 July 2030.

4. Cash and cash equivalents

Cash and cash equivalents include cash on hand, deposits held on call with banks and other short-term, highly liquid investments with original maturities of 3 months or less.

Cash and cash equivalents Actual 2026 $ Budget $
Operating bank account 4,701,880 –
Total cash and cash equivalents 4,701,880 –

5. Property, plant and equipment

Property, plant and equipment recorded at cost less accumulated depreciation and impairment losses consists of three asset classes of:

  • leasehold improvements
  • furniture and fittings
  • computer equipment hardware.
Additions

The cost of an item of property, plant and equipment is recognised as an asset only when it is probable that future economic benefits or service potential associated with the item will flow to Aroturuki Tamariki | Independent Children’s Monitor and the cost of the item can be measured reliably.

In most instances, an item of property, plant and equipment is initially recognised at its cost. Where an asset is acquired through a non-exchange transaction, it is recognised at its fair value as at the date of acquisition.

Costs incurred subsequent to initial acquisition are capitalised only when it is probable that future economic benefits or service potential associated with the item will flow to Aroturuki Tamariki | Independent Children’s Monitor and the cost of the item can be measured reliably.

The costs of day-to-day servicing of property, plant and equipment are expensed in the surplus or deficit as they are incurred.

Disposals

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount of the asset. Gains and losses on disposals are reported net in the surplus or deficit. When revalued assets are sold, the amounts included in revaluation reserves for those assets are transferred to the accumulated surplus or deficit within equity.

Depreciation

Depreciation is provided on a straight-line (SL) basis on all property, plant and equipment other than land at rates that will write off the cost (or valuation) of the assets to their estimated residual values over their useful lives. The useful lives and associated depreciation rates of major classes of property, plant, and equipment have been estimated as follows:

  • Leasehold improvements – estimated life 5 years SL.
  • Furniture and fittings – estimated life of 8–10 years SL.
  • Computer equipment hardware – estimated life of 1.71–10 years SL.
Capital commitments

There were no contractual commitments for the acquisition of property, plant and equipment at 30 June 2026.

Property, plant and equipment
  Computer equipment $ Furniture and fittings $ Leasehold improvements $ Total $
Cost        
Additions as part of opening balance 109,689 65,822 – 175,511
Additions during the year 133,096 29,738 50,972 213,806
Disposals – – – –
Balance as at 30 June 2026 242,785 95,560 50,972 389,317
Accumulated depreciation        
Depreciation 63,486 9,030 3,817 76,333
Disposals – – – –
Balance as at 30 June 2026 63,486 9,030 3,817 76,333
Net book value        
As at 1 August 2025 – – – –
As at 30 June 2026 179,299 86,530 47,155 312,984

6. Payables

Short-term payables are recorded at the amount payable.

Breakdown of payables Actual 2026 $ Budget $
Creditors 309,215 –
Accrued expenses 144,429 –
Total breakdown of payables 453,644 –

7. Employee entitlements

Sick leave, annual leave and vested long-service leave are classified as a current liability. Non-vested retirement and long-service leave expected to be settled within 12 months of balance date are classified as a current liability. All other employee entitlements are classified as a non-current liability.

Breakdown of employee entitlements Actual 2026 $ Budget $
Current liability    
Annual leave provision 326,687 –
Total current liability 326,687 –
Non-current liability    
Long-service leave* provision 66,623 –
Total non-current liability 66,623 –
Total breakdown of employee entitlements 393,310 –

* Long service leave is available after 10 years of service in the public sector and transfers with the individual between agencies.

8. Contingencies

Aroturuki Tamariki | Independent Children’s Monitor has no contingent liabilities and no contingent assets at 30 June 2026.

9. Equity

Equity is measured as the difference between total assets and total liabilities. Equity is disaggregated and classified into the components of:

  • contributed capital
  • accumulated surplus/(deficit).
Breakdown of equity Actual 2026 $ Budget $
Contributed capital    
Balance at 1 August – –
Balance at 30 June 4,100,339 –
Accumulated surplus    
Balance at 1 August – –
Total comprehensive revenue and expenses for the year 377,019 –
Balance at 30 June 377,019 –
Total equity 4,477,358 –

10. Financial instruments

Categories of financial instruments

All financial assets and liabilities held by Aroturuki Tamariki | Independent Children’s Monitor are recognised at amortised cost. The carrying amount of financial assets and liabilities in each category of the financial instruments are as follows:

Financial assets measured at amortised cost Actual 2026 $ Budget $
Cash and cash equivalents 4,701,880 –
Receivables 97,978 –
Total financial assets measured at amortised cost 4,799,858 –
Financial liabilities measured at amortised cost Actual 2026 $ Budget $
Accounts payable 284,096 –
Accruals 98,276 –
Total financial liabilities measured at amortised cost 382,373 –

11. Related party transactions

Aroturuki Tamariki | Independent Children’s Monitor is controlled by the Crown.

Transactions with other government agencies (for example, government departments and Crown entities) are not disclosed as related party transactions when they are on normal terms and conditions consistent with the normal operating arrangements between government agencies.

Key management personnel compensation Actual 2026 $ Budget $
Board members 44,383 –
Full-time equivalents – –
Leadership team 828,760 –
Full-time equivalents 3 –
Total key management personnel remuneration 873,143 –
Total full-time equivalent personnel 3 –

Full-time equivalent values reflect the period worked in the period covered by these financial statements. No other related-party transactions were entered into during the year with key management personnel. The table below outlines Board Member remuneration in 2025/2026.

Member Actual 2026 $
Angela Jury 26,881
Murray Edridge 9,692
Joanne Goodhew 7,810

The table below outlines the employee earning $100,000 or more:

Remuneration range Actual 2026
$100,000 – $109,999 12
$110,000 – $119,999 15
$120,000 – $129,999 7
$130,000 – $139,999 2
$140,000 – $149,999 4
$150,000 – $159,999 3
$160,000 – $169,999 3
$170,000 – $179,999 6
$180,000 – $189,999 1
$260,000 – $269,999 1
$290,000 – $299,999 1
$360,000 – $369,000 1

12. Events after balance date

There were no significant events after the balance date 30 June 2026 that require recognition or disclosure in the financial statements.

To the readers of the Independent Monitor of the Oranga Tamariki System’s financial statements and performance information for the period ended 30 June 2026

The Auditor-General is the auditor of the Independent Monitor of the Oranga Tamariki System (the Monitor). The Auditor-General has appointed me, Lianne Austin, using the staff and resources of Ernst & Young, to carry out the audit of the financial statements and performance information on his behalf.

Opinion

We have audited:

  • the financial statements of the Monitor that comprise the statement of financial position as at 30 June 2026, the statement of comprehensive revenue and expenses, statement of changes in equity, and statement of cash flows for the period ended on that date and the notes to the financial statements that include accounting policies and other explanatory information on pages 53 to 64;
  • the performance information that consists of the statement of performance for the period ended 30 June 2026 on pages 47 to 49;
  • and the end-of-year performance information for the appropriation for the period ended 30 June 2026 on pages 51 to 52.

In our opinion:

  • The financial statements of the Monitor present fairly, in all material respects, its financial position as at 30 June 2026, and its financial performance and cash flows for the period then ended, in accordance with Public Benefit Entity Standards Reduced Disclosure Regime;
  • The performance information is appropriate and meaningful and prepared in accordance with the Monitor’s measurement bases or evaluation methods and Public Benefit Entity Standards Reduced Disclosure Regime, and presents fairly, in all material respects;
    • the Monitor’s service performance and actual revenue and expenses for each reportable class of output for the period ended 30 June 2026 compared to the forecast standards and budgets included in the statement of performance expectations for the period; and
    • what has been achieved with each appropriation, and the actual expenses or capital expenditure incurred in relation to the appropriation for the period ended 30 June 2026.

Basis for our opinion

We carried out our audit in accordance with the Auditor-General’s Auditing Standards, which incorporate the Professional and Ethical Standards, the International Standards on Auditing (New Zealand), and New Zealand Auditing Standard 1 (Revised): The Audit of Service Performance Information issued by the New Zealand Auditing and Assurance Standards Board. Our responsibilities under those standards are further described in the Responsibilities of the auditor section of our report.

We have fulfilled our responsibilities in accordance with the Auditor-General’s Auditing Standards.

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

Responsibilities of the Directors for the financial statements and the performance information

The Directors are responsible on behalf of the Monitor for preparing financial statements and performance information that are fairly presented and comply Public Benefit Entity Standards Reduced Disclosure Regime. This includes:

  • the selection of elements/aspects of service performance, performance measures and/or descriptions, and measurement bases or evaluation methods to enable the presentation of service performance information that is appropriate and meaningful; and
  • the preparation of a statement of performance, in accordance with the Monitor’s measurement bases or evaluation methods, that provides an appropriate and meaningful basis to enable readers to assess what has been achieved for the period.

The Directors are also responsible for the preparation of end-of-year performance information for an appropriation that is prepared in accordance with the Monitor’s measurement bases or evaluation methods and complies with Public Benefit Entity Standards Reduced Disclosure Regime and legislative requirements.

The Directors are responsible for such internal control as they determine are necessary to enable them to prepare financial statements and performance information that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements and performance information, the Directors are responsible on behalf of the Monitor for assessing the Monitor’s ability to continue as a going concern. The Directors are also responsible for disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless there is an intention to merge or to terminate the activities of the Monitor, or there is no realistic alternative but to do so.

The Directors’ responsibilities arise from the Crown Entities Act 2004.

Responsibilities of the auditor for the audit of the financial statements and the performance information

Our objectives are to obtain reasonable assurance about whether the financial statements and performance information, as a whole, are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit carried out in accordance with the Auditor-General’s Auditing Standards will always detect a material misstatement when it exists. Misstatements are differences or omissions of amounts or disclosures, and can arise from fraud or error. Misstatements are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of readers, taken on the basis of the financial statements and performance information.

For the budget information reported in the financial statements and the performance information, our procedures were limited to checking that the information agreed to the Monitor’s statement of performance expectations for the period ending 30 June 2026.

We did not evaluate the security and controls over the electronic publication of the financial statements and the performance information.

As part of an audit in accordance with the Auditor-General’s Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. Also:

  • We identify and assess the risks of material misstatement of the financial statements and performance information, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
  • We obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Monitor’s internal control.
  • We evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Directors.
  • We obtain an understanding of the process applied by the Monitor to select its elements/aspects of service performance, performance measures and/or descriptions and the measurement bases or evaluation methods.
  • We evaluate whether:
    • the selection of elements/aspects of service performance, performance measures and/or descriptions and measurement bases or evaluation methods present an appropriate and meaningful assessment of the Monitor’s service performance; and
    • the performance information is prepared in accordance with the Monitor’s measurement bases or evaluation methods, and presents fairly, in all material respects in accordance with Public Benefit Entity Standards Reduced Disclosure Regime, what has been achieved with the appropriation, and for each class of reportable output;
      • the actual performance of the Monitor as compared with the forecast standards of performance included in the Monitor’s statement of performance expectations for the financial period; and
      • the actual revenue earned and output expenses incurred as compared to the expected revenues and the proposed output expenses included in the Monitor’s statement of performance expectations for the financial period.
  • We conclude on the appropriateness of the use of the going concern basis of accounting by the Directors and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Monitors’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the information we audited or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Monitor to cease to continue as a going concern.
  • We evaluate the overall presentation, structure and content of the financial statements and the performance information, including the disclosures, and whether the financial statements and performance information represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the Directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Our responsibilities arise from the Public Audit Act 2001.

Other information

The Directors are responsible for the other information. The other information comprises all of the information included in the annual report, but does not include the financial statements, the performance information consisting of the statement of performance and the end-of-year performance information for appropriations, and our auditor’s report thereon.

Our opinion on the financial statements and the performance information does not cover the other information and we do not express any form of audit opinion or assurance conclusion thereon.

In connection with our audit of the financial statements and the performance information, our responsibility is to read the other information. In doing so, we consider whether the other information is materially inconsistent with the financial statements and the performance information or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on our work, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Independence

We are independent of the Monitor in accordance with the Auditor-General’s Auditing Standards, which incorporate the independence requirements of Professional and Ethical Standard 1: International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) issued by the New Zealand Auditing and Assurance Standards Board.

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

Lianne Austin
Ernst & Young
On behalf of the Auditor-General
Wellington, New Zealand
07 October 2026