We are pleased to present the first Statement of Performance Expectations (SPE) from Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary. This document sets out how we plan to use our public funding, and the standards set for our performance, in 2025/26. It can help tamariki, rangatahiCloserangatahi
Young person aged 14 – 21 years of ageView the full glossary and whānauClosewhānau
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, members of Parliament and others to see what we plan to do this year, why and to what end. We will produce a new SPE each financial year and then report on our progress against this annually.

Aroturuki Tamariki has been through a lot of change since it was first established in 2019. The organisation’s structure and team have grown as its mandate expanded over the last few years. Our status has also changed from starting as a business unit, transitioning to a departmental agency and now, from 1 August 2025, establishment as an independent Crown entity. With our focus on impartial and objective monitoring of the oranga tamariki system, this is the right form for the future.

Along with this new status, we have just formed as a three-person board to lead the organisation forward. We have been impressed from the outset by the dedication and focus shown by the Executive Leadership Team, kaimahi, and Te KāhuiCloseKāhui
To flock, to herd, to cluster and so denotes a groupView the full glossary – our Māori advisory group. There is a clear commitment to listen to the voices, and uphold the rights and interests, of tamariki, rangatahi and whānau.

In 2025/26, our monitoring team will spend substantial time visiting agencies and communities in three rohe: the Waikato; Lower South Island; and East Coast/Hawkes Bay/Wairarapa. This will be the second time we visit the Waikato and Lower South in the organisation’s three-year schedule and the team are keen to speak with tamariki and rangatahi, and all those working to support the system in these areas. We will visit the East Coast/Hawkes Bay and Wairarapa for the first time as we were unable to complete our previous scheduled visit due to Cyclone Gabrielle.

Significantly, this year we will deliver our second report on how agencies have responded to recommendations made by Dame Karen Poutasi in her 2022 inquiry. Her work, Ensuring strong safety nets to prevent abuse of children, was in response to the horrific and avoidable death of Malachi Rain Subecz. We will also be publishing our second annual report on Outcomes for tamariki and rangatahi Māori and their whānau plus our annual Experiences of Care in AotearoaCloseAotearoa
New ZealandView the full glossary report.

As an organisation, it will be a year of learning and embedding new systems and processes now that we are independent and subject to new legislation as a Crown entity. We are proud to help guide a terrific group of people and important mahiClosemahi
WorkView the full glossary as we all journey forward.

The board of Aroturuki Tamariki | Independent Children's Monitor

What we do

Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary is the independent monitor of the oranga tamariki system.

We check that organisations supporting and working with tamariki and rangatahiCloserangatahi
Young person aged 14 – 21 years of ageView the full glossary and their whānauClosewhānau
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 and families, are meeting their needs, delivering services effectively, and improving outcomes. 

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

The stories and lived experiences of tamariki and rangatahi, their whānau, caregivers and community are at the centre of our monitoring approach. We also talk with government organisations (such as Oranga Tamariki, NZ Police, and the Ministries of Health and Education) and community organisations including iwiCloseiwi
TribeView the full glossary and Māori organisations and those with care and custody of tamariki and rangatahi. These voices of experience help us understand how well services are working together in a community to improve outcomes for tamariki and rangatahi.

Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary developed a Statement of Intent in 2023 with a strategy which was intended to help steer the organisation until at least 2027. At the time, we were a departmental agency hosted by the Education Review Office.

The Government then passed legislation which included making us an independent Crown entity. The Oversight of the Oranga Tamariki System Legislation Amendment Act 2025 made several changes to the oversight system including amending our legal form from 1 August 2025.

In 2025/26, while converting systems to support operating as an independent Crown entity, we continue to be guided by our 2023 strategic framework. This describes four strategic priorities and the outcomes we work towards in monitoring the oranga tamariki system. The summary below shows what we see as success if we are delivering on our function and objectives. The full framework can be found in our Statement of Intent 2023-27.¹

Monitoring the performance of the oranga tamariki system is our overall output. To facilitate this output, we are organised in these delivery teams:

• Monitoring
• Data and Insights
• Reports, Development and Influence
• Organisational performance

In 2025/26, a key focus for the organisation will be developing systems and policies now that we are fully independent. Separate financial and human resource systems and functions will need to be stood up along with governance functionality to support our new structure, as well as new policies and processes.

With our three-member board inducted and in place, we have the opportunity to review the organisation’s forward strategy in the context of our new role. As a newly established independent Crown entity, we are required by the Crown Entities Act to produce a new Statement of Intent as soon as practicable this year.

Looking ahead, if our strategic intent is refreshed, we will need time to reflect on the implications of this on our performance objectives. This may involve the development of new performance standards and how we will measure progress to support continuous improvement.

This financial year is atypical in that we begin with six performance measures to report on against our appropriation through the Education Review Office. From August 2025, responsibility for our appropriation transfers to the Minister for Social Development and Employment within Vote Social Development and we are required to report against just three of these performance measures. To support a consistent performance overview for 2025/26, the six performance measures are included in this SPE. 

The following measures were developed to guide how we monitor performance of our overall output – monitoring the oranga tamariki system. These measures are included in our Statement of Intent 2023-27.

Why are we measuring this?

We made a commitment to engage with at least three regions each year so that we could get to all of our 10 regions on at least a three-yearly monitoring cycle of visits to gather local views. This measure also relates to how we achieve our monitoring function under legislation (s14(2)a-c of the Oversight Act), assessing compliance, quality, impacts and outcomes for those receiving services from the system. This measure is reportable under the Independent Children's Monitor’s appropriation within Vote Social Development and accounts for a large portion of where we focus our resources.

How do we track performance?

Our monitoring cycle is set years in advance, notified on our website and then each visit is planned individually in detail. To make visits useful and meaningful, we conduct regional analysis, carefully plan our approach and engagement, and hold socialisation huiClosehui
Meeting, gatheringView the full glossary in the region with local professionals before we visit so they can have input and feel prepared. Our on-site monitoring work culminates in a share back to participants (evidence includes dated slides, documents and emails). The relevant Regional Manager is responsible for keeping the visit on track and regular assurance of this is provided internally, with bi-monthly reporting to the board and quarterly reporting to our Minister. Overall achievement of this measure is supplied in our annual report.

Why are we measuring this?

It is important to us that our monitoring practice reflects a te ao MāoriClosete ao Māori
The Māori worldView the full glossary approach. We want to be respectful in our engagements, be good manuhiri and build mutual understanding for ongoing relationships.

How do we track performance

Monitoring activities are tailored to acknowledge the tikanga of each community and those engaged with. Before visiting a region, we make an initial assessment of the relevant manaClosemana
Prestige, authority, control, power, influence, status, spiritual power, charismaView the full glossary whenua and iwiCloseiwi
TribeView the full glossary connections within that region. The Monitor then connects with mana whenua and iwi prior to beginning monitoring activities in each region to build and maintain effective working relationships. Monitoring teams are made aware of specific tikanga in a rohe before visiting to ensure they feel prepared and can respond appropriately to custom, where relevant. Evidence includes the initial assessments, communications with mana whenua, pre-monitoring hui notes (Te Pātaka) and collateral.

Why are we measuring this?

Sections 22-26 of the Oversight Act describe the required range of reports and reviews to be produced by the Monitor plus their expected frequency. Some types of report are required annually, three-yearly or to another timeframe. These are the primary mechanism by which we try to influence change in the system, where needed. This measure is reportable under the Independent Children’s Monitor appropriation within Vote Social Development.

How do we track performance

The organisation plans report production well in advance, aligned to our monitoring visit schedule. Evidence of report progress will be reported to the board in their bi-monthly reports and to the Minister responsible for the Monitor on a quarterly basis. From this year (2025/26), reports to be produced in the forthcoming year will be signalled in the annual Statement of Performance Expectations. Final reports are sent to relevant agencies and presented in Parliament, with these communications providing further evidence of both production and delivery.

Why are we measuring this?

Chief executives of agencies that are the subject of our final reports are required (under s30 of the Act) to respond in writing about what changes they will make, the timeframe for changes and how these will be monitored. This is a critical lever for the Monitor so that the findings we make are met with tangible commitments from those in a position to create change. This measure is reportable under the Independent Children’s Monitor appropriation within Vote Social Development.

How do we track performance

Formal letters notifying relevant agencies about the statutory requirement for commitments are emailed on completion of a report. Their response timeframe is set in the Oversight Act depending on the type of report (either 20 or 35 working days). Our reports and the agencies’ responses are published on our website. From 1 August 2025 chief executives of agencies responding to our reports on compliance with National Care Standards regulations are also required to provide a progress report within four months of making their initial commitments (in compliance with s30A of the Oversight Act).

Why are we measuring this?

Advice from Te KāhuiCloseKāhui
To flock, to herd, to cluster and so denotes a groupView the full glossary helps improve how we engage, analyse and report. Te Kāhui convenes and meets regularly to input into planning, be updated on the work programme and provide feedback. In late 2025, the chair of Te Kāhui was invited to attend board meetings on behalf of Te Kāhui. Members also attend some community engagements with the Monitor.

How do we track performance

Meeting minutes detail the issues discussed and advice provided. Once a year, the agenda includes time for members to reflect on how well the organisation has had regard to their views when developing priorities, work programmes and monitoring approaches. Previously, members were asked to complete a written survey to gauge their individual satisfaction and completion of this denoted full achievement. This has been changed to a more culturally appropriate opportunity to wānanga on the matter. Discussing their contribution is now a special standing item annually. Te Kāhui agendas, minutes and actions plus reports by the Chief Advisor Māori provide a record of Te Kāhui advice and organisational activity in response.

Why are we measuring this?

Our oversight system partners are the Ombudsman and Mana Mokopuna – Children’s Commissioner. We respect our partners and intend for our report insights to be useful for their respective investigations and advocacy. We meet regularly during the year in formal strategy and operational hui as well as on ad hoc issues, as needed.

How do we track performance

The oversight system partners are surveyed annually 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 and Young People’s Act 2022. In 2024/25 partners responded that they were ‘very satisfied’ with our reports.

The prospective financial statements for the 11 months ending 30 June 2026 have been prepared in accordance with generally accepted accounting practice in New Zealand. They have not been audited and should not be relied upon for any other purpose.

How we are funded

Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary is funded through Vote Social Development (non-departmental output expense) for the discharge of its functions, duties and powers under the Oversight Act. The intention of this funding is to achieve a strengthened independent monitoring and assurance function to provide oversight of the oranga tamariki system.

The organisation is in a unique financial position for the 2025/26 year. From 1 July until 31 July 2025, Aroturuki Tamariki was a departmental agency hosted by the Education Review Office. We remain substantively funded for this part-year under Vote Education Review Office ($12.087m), although responsibility for our appropriation is held by the Minister for Social Development and Employment with our change in status.

With the passing of the Oversight of Oranga Tamariki System Legislation Amendment Act 2025, an additional one-off amount ($0.4m) was provided under Vote Social Development to support Aroturuki Tamariki in becoming an independent Crown entity from 1 August 2025. On this date, the funding for the remaining 11 months of 2025/26 was also transitioned from Vote Education Review Office to the new appropriation established in Vote Social Development.

Prospective statement of comprehensive revenue and expense

Prospective statement of changes in equity

Prospective statement of financial position

Prospective cash flow statement

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

Reporting entity

The Independent Monitor of the Oranga Tamariki System [the Monitor], operationally known as Aroturuki Tamariki, is an independent Crown entity established under the Oversight of Oranga Tamariki System Legislation Amendment Act 2025. The Independent Children’s Monitor was incorporated on 1 August 2025.

We are responsible under the Oversight of Oranga Tamariki System Act 2022 for monitoring the oranga tamariki system.

Due to the level of total expenses, we are classified as a Tier 2 entity. Our prospective financial statements have been prepared in accordance with PBE accounting standards. The prospective financial statements were approved by the Independent Children’s Monitor Board on [Date placeholder.]

Statement of compliance

These prospective financial statements have been prepared in accordance with the requirements of the Crown Entities Act 2004, which includes the requirement to comply with generally accepted accounting practice in New Zealand (NZ GAAP).

The prospective financial statements have been prepared in accordance with Tier 2 PBE Standards and disclosure concessions have been applied (PBE Standards RDR). This includes PBE FRS 42 Prospective Financial Statements.

These prospective financial statements have been prepared on a going concern basis.

Reporting period

The prospective financial statements have been prepared for the 11 months from 1 August 2025, the date of establishment of the Monitor as a Crown entity through to the 30th of June 2026. Prior to 1 August 2025 the Independent Children’s Monitor was a Departmental Agency within the Education Review Office.

Measurement base

The prospective financial statements have been prepared on an historical cost basis, unless otherwise specified.

Functional, presentation currency and rounding

The prospective financial statements are presented in New Zealand dollars, which is also the functional currency of the Monitor. All values are rounded to the nearest thousand dollars ($000) unless otherwise specified.

Significant accounting policies

Revenue from the Crown

The Monitor is funded through revenue received from the Crown, which is restricted in its use for the purpose of the Monitor meeting its objectives as specified in the legislation. The Monitor considers that there are no conditions attached to the Crown funding and as such it is recognised as revenue at the point of entitlement and is measured at the fair value of consideration received or receivable.

Goods and services tax (GST)

Items in the prospective 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, the IRD is included as part of receivables or payables in the prospective statement of financial position. The net GST paid to, or received from, the IRD, including the GST relating to investing and financing activities, is classified as a net operating cash flow in the prospective statement of cash flows.

Income tax

The Monitor is a public authority and consequently is exempt from the payment of income tax under the Income Tax Act 2007. Accordingly, no provision has been made for income tax.

Operating leases

Leases that do not transfer substantially all the risks and rewards incidental to ownership of an asset to the Monitor are classified as operating leases. Payments are recognised as an expense on a straight-line basis over the term of the lease in the Prospective statement of comprehensive revenue and expense.

Property, plant and equipment

Property, plant and equipment are recognised at cost less accumulated depreciation and impairments. Depreciation is provided on a straight-line basis over their useful lives.

Changes in accounting policies

The accounting policies set out above have been applied consistently in these prospective financial statements.

Significant assumptions and explanatory notes relating to the prospective financial statements

1. General
   The following assumptions have been used in preparing these prospective financial statements:
   • The Monitor will continue to operate in its current structure and form.
   • The Monitor’s statutory functions will remain unchanged.
   • Externally driven costs have been adjusted based on known actuals or estimated based on inflation.
   • There will be no unexpected external events (such as a natural disaster) that will require significant operating or capital expenditures to be incurred.
     
     Should any of these factors change this could lead to a material difference in the forecasted results.
     
     
2. Revenue from the Crown
   The Crown provides funding for the Monitor to perform its legislated function.
   
   
3. Board expenses
   These are primarily Board member fees.
   
   
4. Personnel costs
   The forecast reflects staffing levels required to maintain and perform the legislated function of the Monitor.
   
   
5. Travel costs
   Travel costs, including domestic and international travel primarily for the purposes of carrying out monitoring visits.
   
   
6. Other
   operating costs Forecasted other costs includes costs not otherwise categorised into the other types and are generally small or miscellaneous in nature.

1 aroturuki.govt.nz/about-us/corporate-documents
2 aroturuki.govt.nz/our-visits/monitoring-map
3 aroturuki.govt.nz/assets/Uploads/Documents/Core-documents/Our-Tikanga-Approach.pdf