Statement of Performance Expectations 2027

We are pleased to introduce this Statement of Performance Expectations (SPE) for 2026/27. This is our first full-year SPE, having been established as a Crown entity on 1 August 2025.

During our first months governing Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary | Independent Children’s Monitor, we have considered how to best support the organisation and its role in the oranga tamariki system. We were joined by Te KāhuiCloseKāhui
To flock, to herd, to cluster and so denotes a groupView the full glossary and our oversight system partners in February to wānanga about improving accountability from those working directly with tamariki 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 and our impact to date. This informed a new strategy for our organisation which is now described in a Statement of Intent (SOI). The SOI makes clear our strategic priorities and the change we seek in the medium term. The SOI should be read alongside this SPE for context.

Within discussions about our future as an organisation, we are focusing resources for best effect. Setting clear strategic intentions has informed our work programme and will guide how we monitor performance for continuous improvement.

This year, monitoring teams will be visiting Tāmaki MakaurauCloseTāmaki Makaurau
AucklandView the full glossary (Auckland) through to end December 2026 followed by Upper South and Taranaki/Manawatu in the first half of 2027. These regions have been visited previously (in either 2023 or 2024) so it is good to be going back and speaking with tamariki, rangatahiCloserangatahi
Young person aged 14 – 21 years of ageView the full glossary, whānau, caregivers and community professionals again to hear if anything has changed since we were last there. For example, in our reports we have identified inconsistencies across the country when it comes to social worker capacity. We will be wanting to see that the system is working at its best in all parts of the country and that tamariki are being visited when needed.

We are looking forward to publishing the first State of the Oranga Tamariki System report in 2027. This is an opportunity to identify the main ways the system is fulfilling its obligations to tamariki, rangatahi and their whānau at the time that they need its services and support.

As a board, we will continue to guide the organisation, ensuring we are meeting legal and accountability obligations. Some new systems and processes supporting our status as a Crown entity will still require testing across a full year. There will be continued exploration of AI and development of an information data explorer to increase accessibility of information to drive good decision-making.

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 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 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. 

The board of Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary formed and began its governance role in 2025. An early priority was to review organisational strategy. In February 2026, we brought together stakeholders including Te KāhuiCloseKāhui
To flock, to herd, to cluster and so denotes a groupView the full glossary and our oversight system partners to reflect on impact to date and forward objectives. From this and internal huiClosehui
Meeting, gatheringView the full glossary, a new strategic framework was developed.

Our planning and setting of performance objectives for the current financial year align with our strategy, illustrated on the next page.

As shown in our framework, the board identified three strategic priorities and connected outcomes for the organisation which direct our overall strategy, being:

• Positive change – Transparent system performance and accountability
• Partnership – Collaboration that prioritises tamariki 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
• Trust – Increased trust in our role and insights.

We have developed a work programme to guide how we deliver against this strategy in the medium-term. Key activities planned for 2026/27 are described in the next section, including what we will do and how we will measure progress to achieve our goals.

More detail about our strategic intentions can be found in our Statement of Intent 2025–2029.

Overview of the year ahead

In 2026/27 we expect most of the new processes and systems, established as a new independent Crown entity, will become business as usual, with some continued refinement. The previous year saw a small amount of additional recruitment but we go into this year with a full team across the work we need to deliver.

We anticipate some additional activities (for example, creation of a briefing to the incoming Minister) and guidance being provided to kaimahi due to it being a General Election year. Technology continues to be a focus and we will engage some resource in cyber security, AI and disaster recovery to help ensure our systems are safe, resilient and efficient.

The board is now settled into a pattern of meetings and is across policies and systems. Board members’ understanding of the monitoring role will be rounded out this year through attending community huiClosehui
Meeting, gatheringView the full glossary to observe the share-back process.

Kaimahi are adapting well to the Crown entity model of operation. We continue to improve how we provide information to support the board to fulfil its governance responsibilities.

As always, our monitors will be out in the community listening to the whakaaro of tamarikiClosetamariki
Children (plural) aged 0-13 yearsView the full glossary, rangatahiCloserangatahi
Young person aged 14 – 21 years of ageView the full glossary, 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 those who support them to know what’s working and what needs to improve. These voices of experience will inform our analysis for our two annual reports – on outcomes for tamariki and rangatahi Māori and compliance with the National Care Standards regulations. Everything we have heard over the past three years will inform the development of our first State of the oranga tamariki system report for the period July 2023 – June 2026.

Our output classes

Our outputs are organised to reflect our function to monitor the performance of the oranga tamariki system. Resourcing and performance expectations align with three outputs:

• Monitoring
• Analysis
• Reporting

The table below provides a summary of what we will be measuring to gauge performance against each of the three outputs and how these measures primarily link to our strategic priorities.

This section describes our three output classes, key activities in those areas for the 2026/27 year, performance standards and how we will measure progress and achievement.

What we do

The Data and Insights function is kaitiaki of agency and monitoring data for Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary. We lead regular and ad hoc requests for data and information from agencies, ensuring all information is privacy protected. We measure outcomes, compliance and changes over time and undertake theming and analysis of the qualitative data gathered from monitoring engagements, which then helps determine findings. Data assurance and review processes are conducted to ensure accurate analysis and reporting. We look for opportunities to share information with hapūClosehapū
Sub-tribeView the full glossary, iwiCloseiwi
TribeView the full glossary and Māori organisations, ensuring all information is privacy protected and securely handled. 

Key activities in 2026/27

This year, we will be:

• managing information requirements and requests to various agencies and sources for visits and reports
• providing the analysis for each of the scheduled reports
• leading production of some share back documents
• updating indicator outcome explorer dashboard (Māori outcomes⁴)
• building databases and pipelines to improve efficiency and grow data maturity
• supporting implementation of refreshed codes and share backs.

Projected revenue and expenditure

Performance measure

Why we measure this

We need to be confident that the information we present is accurate. New Zealanders need to be able to trust what we do, and high accuracy supports the credibility of the system as well as our organisation.

How we track performance

The team has a quality control process that is understood by kaimahi, maintained by the manager and captured in our report planner. Quality control includes a three-stage check of data in reports before publication: on an initial draft; on the final draft after agency review; and at the final proofreading stage (in layout). These versions are retained to show if any corrections were required.

A number of functions work across the organisation supporting our three output classes of Monitoring, Analysis and Reporting. These include human resources, learning & development, finance, communications, IT, strategy, performance and administration.

Kaimahi in these areas develop and maintain internal corporate policies, tools and resources so that the board, Māori advisory group and kaimahi have what they need to do their work well. They also manage publication of our reports, promote awareness of our work and the role of the oversight system, and support engagement with our stakeholders.

In the 2025 Public Service Census, our staff had one of the highest rates of engagement (88.5 percent) and we were ranked third of 41 public agencies and entities for work satisfaction. We want to ensure our kaimahi remain highly engaged at work and feel confident about delivering their roles and we will continue to measure work satisfaction. The following performance measure links to the organisation’s strategic priority, Trust.

Why we measure this

People are our most important resource so we want to make sure they feel a sense of accomplishment in their mahiClosemahi
WorkView the full glossary and have what they need to do it well.

How we track performance

In addition to a dedicated HR specialist, the organisation has a separate Lead for learning and development who creates an annual plan that builds on the organisation’s training, tools and resources. Kaimahi have induction training and accessible learning modules. Building on the 2025 Public Service Census we will conduct an annual staff survey covering how well kaimahi feel resourced, informed and supported to succeed at work. This includes health and safety, an environment free from bullying and harassment, with a positive workplace culture, among other aspects.

The forecast financial statements for the year ending 30 June 2027 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.

Statement of forecast comprehensive revenue and expense

Statement of forecast changes in equity

Statement of forecast financial position

Statement of forecast cash flows

Reporting entity

The Independent Monitor of the Oranga Tamariki System [the Monitor], operationally known as Aroturuki TamarikiCloseTamariki
Children (plural) aged 0-13 yearsView the full glossary | Independent Children’s Monitor, is an independent Crown entity established under the Oversight Act. The Independent Children’s Monitor was incorporated on 1 August 2025 (following amendment of the Oversight Act by the Oversight of Oranga Tamariki System Legislation Amendment Act 2025).

We are responsible under the Oversight Act 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 11 June 2026.

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

This is the first prospective financial statements which have been prepared for the full financial year. Prior year comparatives are for 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. Personnel costs
   The forecast reflects staffing levels required to maintain and perform the legislated function of the Monitor. Since becoming an Independent Crown Entity, the Monitor has recruited a full complement of staff. The current forecast reflects no attrition or vacancies which was seen in the first 11 months of operating.
   
   
4. Board expenses
   These are primarily Board member fees.
   
   
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/our-visits/monitoring-map
2 aroturuki.govt.nz/assets/Uploads/Documents/Core-documents/Our-Tikanga-Approach.pdf
3 In 2025/26 the measure was: “Regional visits reflect the tikangaClosetikanga
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 of the community within which the Independent Children’s Monitor operates including sharing with the community what we heard”. The amended measure wording and standard for 2026-27 better align with the measure on the completion of regional visits.
4 To help understand how life is going for tamarikiClosetamariki
Children (plural) aged 0-13 yearsView the full glossary and rangatahiCloserangatahi
Young person aged 14 – 21 years of ageView the full glossary Māori, and adult Māori, who are or have been involved in the oranga tamariki system, we look at a range of outcome indicators, including for those with a recognised disability. These indicators were developed for our 2023/24 report following consultation with Oranga Tamariki strategic partners, iwiCloseiwi
TribeView the full glossary and Māori organisations, and guidance from Te KāhuiCloseKāhui
To flock, to herd, to cluster and so denotes a groupView the full glossary – our Māori Advisory Group. The outcome indicators offer insights about tamariki, rangatahi and adults. The indicators also help identify potential gaps and opportunities in the oranga tamariki system where fit-for-purpose services and supports for tamariki and rangatahi Māori could lead to better outcomes and lives.
5 The number of reports required each year varies depending on the year and if any special reports have been commissioned under our legislation.
6 This is also a reportable class of outputs within Vote Social Development.