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TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
KO HIKURANGI TE MAUNGA KO WAIAPU TE AWA KO NGATI POROU TE IWI
DIRECTORY
REGISTERED OFFICERUATORIAWhanau & Hapu Development, Housing,E Tipu E Rea, Tourism, Economic Development
1 Barry AvenuePO Box 226RUATORIAPh: 06 864 9004Fax: 06 864 9008Email: [email protected]: www.ngatiporou.iwi.nz
OTHER OFFICESPOROU ARIKICorporate Services195 Wainui RoadPO Box 394GISBORNEPh: 06 867 9960Fax: 06 867 5335Email: [email protected]
RONGOTuhono Whanau, Iwi Social Services, Counselling, Budgeting, Whanau Support, PAFT, HousingShop 2, Kaiti MallP O Box 3097Kaiti MallGISBORNEPh: 06 867 8436Fax: 06 863 3432
EXTERNAL ADVISERSAUDITORSDeloitte Fonterra BuildingPO Box 17HAMILTON
BANKWestpac TrustRuatoria BranchWaiomatatini RoadRuatoria
SOLICITORSKahui Legal Axon HousePO Box 1654WELLINGTONPh: 04 495 9999
Rainey Collins and WrightRainey Collins HousePO Box 689WELLINGTONPh: 04 473 6850
Burnard Bull & Co64 Lowe StreetPO Box 946GISBORNEPh: 06 867 133
Cover artwork by Robyn KahukiwaThe runanga acknowledges Keri Kaa, on behalf of the Kaa whanau, as kaitiaki of this artwork entitled Ko Hikurangi te maunga, Ko Waiapu te awa, Ko Ngati Porou te iwi.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
CONTENTS
Vision, Mission, Guiding Principles, Goals, Beneficiaries 2
Chairman’s Report 3
Board of Trustees Report 8
Strategic Plan Model 2006-07 11
Organisational structure 12
Chief Executive Officer’s Report 13
Whanau and Hapu Development 16
Investing in Ngati Porou Culture, Reo, Matauranga and Development 20
Economic Development 26
Financial statements 33
Audit report 49
Appendices
Staff Directory 1 July 2005 - 30 June 2006 50
Te Runanga o Ngati Porou Registration Form 51
Board of Trustees 52
1
MISSION The vision of Ngati Porou will be achieved through affirming the Matauranga Ngati
Porou and its application to cultural, economic, environmental and social developments that
contribute to the prosperity and survival of Ngati Porou whanau and hapu while actively
enhancing the “mana motuhake” of Ngati Porou.
BENEFICIARIESNga uri o nga hapu o Ngati Porou mai i Potikirua ki te Toka a Taiau
“the descendants of the hapu of Ngati Porou from Potikirua to Te Toka a Taiau”
OVER-ARCHING PRINCIPLES BASED ON NGATI POROU QUADRUPLE BOTTOM LINE:
Cultural relevance and revitalisationEconomic growth and prosperity
Environmental sustainabilitySocial responsiveness and responsibility.
VISION Ko te whakapumau i te mana motuhake o Ngati Porou i roto i tonamana Atua, mana tangata, mana whenua
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
33
CHAIRMAN’S REPORTNgati Porou, puta noa nga rohenga o Aotearoa me te Ao, tena koutou, tena hoki tatau katoa.
Tangihia o tatau mate kua wehe atu nei i a tatau mai i te orokohanga mai o te wa, taka mai hoki ki wenei wa. Heoi e
nga mate haere, whakangaro atu ki te po, ki tua whakarere!
Otiia ko tatau o o ratau tirohanga e takatu nei, tena koutou, tena hoki tatou katoa.
The Annual Report will detail the activities and programmes which the runanga
has focused on for the past year. My report highlights developments with which
the runanga has been intimately involved for the past 19 years. I take this reflective
approach lest we forget the runanga’s facilitative role in the formative years of a
number of key Ngati Porou developments.
FISHERIESTe Ohu Kaimoana (TOKM) representatives were guests at a function held at
Uepohatu Marae earlier this year to celebrate the allocation of Ngati Porou’s
fisheries assets. The fisheries debate has been a long drawn-out saga with which
the runanga has been involved since 1989, before the signing of
the 1992 Sealord deal.
Over the years, runanga trustees, managers and Ngati Porou marae
and hapu representatives have attended numerous meetings
including hui a iwi at home and with other iwi, TOKM, Crown
officials and ministers. The Waitangi Tribunal became involved for
a time and legal actions were played out in the High Court, Court
of Appeal and twice in the Privy Council in London. The runanga
went to court to ensure the rights of iwi and Ngati Porou specifically
were protected and not subjugated under the generic rights of
Maori, and to ensure the definition of ‘iwi’ was not compromised
or re-defined to meet an ‘urban authority’ agenda.
I thank the runanga for the enormous financial support it gave to
this process and all the Ngati Porou people who were our faces at
many of these forums. They included the late Anaru (Skip) Paenga, Honore Chesley
and Waho Tibble who gave their tireless support throughout this 17 year struggle
to secure Ngati Porou’s share of the fisheries assets.
Ngati Porou Seafoods Ltd (NPSL) holds the quota and shares in Aotearoa Fisheries
Ltd and is responsible for growing and managing the fisheries assets. The runanga
and Porou Ariki Trust – the Mandated Iwi Organisation – are responsible for investing
the return on those assets in activities which benefit current and future generations
of Ngati Porou. The Porou Ariki Trust is also responsible for strategic governance
oversight, legislative compliance and reporting to Ngati Porou.
Mark Ngata is the new general manager of Ngati Porou Fisheries Ltd and NPSL. For
efficiency, NPFL directors were appointed interim directors of NPSL.
I acknowledge the board of Ngati Porou Fisheries Ltd for its good performance in
growing the asset base of the runanga’s 100%-owned fisheries company NPFL and
for preparing the way for NPSL’s establishment.
Board of Trustees chairman Apirana Mahuika
Te Ohu Kaimoana and Aotearoa Fisheries Ltd directors at the official handover ceremony of Ngati Porou fisheries assets at Uepohatu.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
SUMMARY OF POSITION OF NGATI POROU HAPU IN RELATION TO THE FORESHORE AND SEABED NEGOTIATIONS
SUPPORT SUPPORT SUPPORT DO NOT SUPPORT NO CONCLUDED POSITIONNgati Konohi Te Whanau a Tapuhi Te Whanau a Pokai Te Aitanga a Hauiti Ngati Oneone
Ngati Kahukuranui Te Whanau a Takimoana Te Whanau a Hineauta Te Whanau a Te Aotawarirangi Ngai Tangihaere
Ngati Hau Te Whanau a Hinepare Te Whanau a Raikaihoea Ngati Uepohatu
Ngati Wakarara Ngati Nua Te Whanau a Rakaimataura Ngati Rangi
Ngati Ira Ngai Tane Ngai Taharora Te Whanau a Hinetapora
Ngati Patuwhare Ngati Tutekohi Te Whanau a Te Uruahi Te Whanau a Ruataupare ki Tuparoa
Te Whanau a Ruataupare ki Tokomaru Ngati Hokopu Te Whanau a Mahaki Te Whanau a Tapaeururangi
Te Whanau a Iritekura Te Whanau a Rerewa Ngati Putaanga
Te Whanau a Te Haemata Te Whanau a Hunaara Te Whanau a Uruhonea
Te Whanau a Rakairoa Ngai Tuere Te Whanau a Te Rangipureora
Te Aitanga a Mate Ngai Tamakoro Ngati Horowai
Te Aowera Ngati Kahu Te Whanau a Tinatoka
Te Whanau a Hinekehu Te Whanau a Tuwhakairiora Te Whanau a Karuai
Te Whanau a Umuariki Te Whanau a Te Aotaki
FORESHORE & SEABED (FSSB)Our involvement with the FSSB began in August 2003 in the lead-up to the
inaugural consultation hui on the Government’s Foreshore & Seabed proposal, held
at Whangara. In keeping with the sentiments and submissions presented at the hui,
the runanga convened a Ngati Porou Marae and Hapu Takutaimoana working party
and began informal discussions with the Crown. Early in 2004 we were joined by
our relations Te Whanau a Apanui, and formal negotiations began several months
later. Our original objective was to secure and protect the takutaimoana rights
of Ngati Porou whanau and hapu, who would have been able to demonstrate
their ‘legal’ and ‘customary’ ownership interest in their foreshore and seabed. Our
position throughout initial discussions and following negotiations was that any Act
to remove ownership of the FSSB from Ngati Porou whanau and hapu would be
seen as an act of raupatu.
Our position has not changed with the passing of the Foreshore & Seabed Act in
November 2004, except that the requirement to substantiate our assertions has
become more onerous in terms of time, effort and cost. However, we are not easily
daunted. We remain true to our belief that Ngati Porou whanau and hapu have
rights and interests in the takutaimoana that pre-date the Treaty. These rights and
interests would have been recognised in common law, are recognised in our lore
and are enduring, irrespective of the legislation.
A critical part of the negotiations has been information sharing and consultation
with whanau and hapu. This included 17 hui with hapu and taura here groups to
confirm the mandate for continuing negotiations with the Crown and to support the
ongoing facilitation role of the runanga. It was agreed the runanga would continue
to update and engage whanau and hapu in ongoing discussions throughout the
negotiation process. A number of researchers were appointed to assist whanau
and hapu bring together their stories, history and evidence in respect to their
takutaimoana. Evidence collected to date includes written records and audio and
visual recordings. Unfortunately some of our key spokespeople have passed on
including Honore Chesley, Manahou Moana, Mack Henare and others.
Crown officials met whanau and hapu at Wharekahika, Te Araroa, Horoera,
Rangitukia, Tikapa, Tuparoa, Whareponga, Waipiro, Tokomaru, Anaura, Kaiaua, Puatai
and Whangara. Negotiations are progressing well and I am optimistic of a positive
outcome within the next six months.
The following results were recorded from the mandating hui held in December
2005 and January 2006.
Part of the foreshore at Whangara.
Robert McLeod, speaks at a Ngati Porou fisheries allocation meeting.
WAI 262After eight years’ dormancy, the Flora and Fauna Claim WAI 262 was reactivated
with urgency and a lot of interest and posturing by parties that had stood on the
sidelines when the claim was first lodged. The WAI 262 Tribunal is now chaired by
Chief Maori Land Court Judge Joe Williams who has broadened the claim’s scope
to include iwi intellectual property rights and interests in traditional arts and music,
matauranga a iwi and te reo Maori.
Ngati Porou became involved in WAI 262 through the efforts of the late Ngati Porou
film-maker, and one of six original claimants, Tame Poata (Te Whanau-a-Ruataupare).
At the inaugural hearing at Pakirikiri Marae in 1998, Dr Koro Dewes endorsed the
claim on behalf of Ngati Porou. Hearings at Tokomaru Bay and Wellington this year
provided Ngati Porou with a final opportunity to present evidence.
I acknowledge all the Ngati Porou people who gave evidence during the hearings,
to Gina Rudland our legal counsel, Professor Tamati Reedy for his translations and
to all our host marae and whanau. An important lesson from the Waitangi Tribunal
claims process is the limited control over timelines, the scope of claims and the
introduction of ‘new’ claimants. This insight should guide and prepare us for the
Ngati Porou Treaty Claims, the next long haul in Waitangi tribunal proceedings.
TE REO AKE O NGATI POROUA claim for Te Reo ake o Ngati Porou has been made in both the WAI 262 and WAI 272
claims registered with the Waitangi Tribunal. We are currently pursuing resources to
enable native speakers of Te Reo ake o Ngati Porou to meet on a regular basis to
discuss words and idioms unique to our iwi. Resources will enable us to engage
administrative support to record our hui and discussions on te reo. This position is
critical to the overall success of the project. Much voluntary work has and continues
to be done in this area by Mrs Ethel McPherson. Our aims are to:
1 protect and promote Te Reo ake o Ngati Porou
2 reduce and eliminate the use and impact of “alien reo” introduced by external
bodies including the Maori Language Commission
3 produce and distribute our own reo publications
4 strengthen and sustain the quality of Ngati Porou reo within schools in our rohe
and those with large numbers of Ngati Porou students
5 develop Te Reo ake o Ngati Porou wananga and other professional development
initiatives for teachers to support excellence in the quality of teaching and
learning in Te Reo ake o Ngati Porou.
NATI AWARDSThe Nati Awards is the premier event in the annual Te Rangitawaea Festival
and continues to delight the crowds who have packed into Uepohatu Hall and
adjoining whare kai for the past three years. The 2005 and 2006 awards showcased
the growing confidence, skills and innovation that Ngati Porou East Coast School
students have developed in their use of Information Communication Technology
(ICT), and the enthusiastic appreciation of their teachers, parents and whanau.
The awards demonstrate the successful integration of Matauranga Ngati Porou,
the school curriculum and the technologies application as a relevant learning and
teaching tool. The documentaries, advertisements, music videos, compositions,
and graphic and clay animation projects demonstrate the creativity of our tamariki,
while drawing on the source of their inspiration, “to tatau Ngati Poroutanga”.
The extract from a letter (right) by Waikato University Vice Chancellor Roy Crawford
sums up the views of everyone who had the privilege of witnessing these events.
5
Tena koe Api
Renee and I also enjoyed immensely the day
at the ICT Festival. We were tremendously
impressed with the computer skills of all the
young people and the Presentation Ceremony
was a truly memorable occasion.
– Roy Crawford. Vice Chancellor – Waikato University
Pakirikiri Marae, Tokomaru Bay was the venue for the final Wai 262 hearing.
2006 Overall Senior Nati Award winners Tolaga Bay Area School with runanga chairman Apirana Mahuika.
Gina Rudland - Legal counsel for Ngati Porou Wai 262 Claim. Right: Ngutu Kaka, indigenous flora.
RUNANGA BIRTHDAY AND NGATI POROU PAKEKE CELEBRATIONThe dual celebration of the Runanga Birthday and Ngati Porou Pakeke Celebration
– held at Rahui Marae in 2005 and Iritekura in 2006 – continues to draw crowds
of Ngati Porou from home, New Zealand and abroad. As I reflect on the level of
support, I am reminded of the whakatauaki:
He kino tokomaha ki te kainga a kai, tena ki a tu ki te kaupapa iwi, ka aha hoki!
The feeding of many is an enormous undertaking, but in iwi matters, numbers tell.
Since these 1 September celebrations, I have fielded many calls and received
letters of support for the runanga and praise for the occasion. I wish to express our
appreciation and gratitude to the Waipiro Bay whanau and hapu for hosting this
event and runanga staff for the tremendous support for this kaupapa.
NGATI POROU WHANUI FORESTS LTDThis company has a special and unique place in the history of forestry developments.
The runanga was instrumental in the establishment of Ngati Porou Forests Ltd and
the shareholders were Ngati Porou land owners who made their lands available for
the planting of, what we now refer to as, the pioneer forest blocks. After the Crown
sold the State Forests, causing huge redundancies among our people, funding was
acquired from the Board of Maori Affairs to develop forestry within Ngati Porou.
Then runanga secretary Ned Ihaka, Koro Dewes and I made a submission to Maori
Affairs for $10m. With the $4.9m received, the first stage of forestry under Ngati
Porou control began.
Former prime minister Jim Bolger and the late John Falloon were supporters of the
project despite opposition in some political quarters and from environmentalists.
It became clear that finding a partner would be problematic because of an “accord”
signed by forestry companies and the Crown. Whaimutu Dewes was tasked with
finding a partner for the company and eventually found a Korean company with
which to form the Hansol Ngati Porou Joint Venture.
Since those heady days, Ngati Porou Forests Ltd has broadened its base to become
Ngati Porou Whanui Forests Ltd and, under the stewardship of its Board of Directors
led by Whaimutu and CEO Chris Insley, has taken huge strides forward. Chris
Insley has introduced many new and innovative aspects such as the formation
of a Forestry Science Board comprising scientists from Lincoln, Canterbury and
Waikato Universities and Niwa. The Forestry Science Board is overseeing a range
of research and development initiatives
in land use mapping technologies,
composite wood products and alternate
uses of wood. NPWFL is investigating a
range of opportunities arising through
carbon credits including carbon farming
and a new joint venture arrangement.
The future for Ngati Porou forestry looks
promising with various employment
opportunities emerging for our people
and projected financial returns to the
Ngati Porou land owners who have forest
lots planted on their land. This injection of
capital and the investments in growth and
innovation bode well for the re-emerging
Ngati Porou economy.
Alma Whangaparita talks with ACC rep Faye Pohatu.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
A futuristic view of wood processing on the East Coast.
NGATI POROU HAUORAEvery time I go to the Puhi Kaiti Clinic I feel proud of the services that Ngati Porou
Hauora provides to Ngati Porou and non-Ngati Porou people living in Kaiti, Gisborne.
I regularly hear complimentary statements about the services and courteous staff.
Ngati Porou Hauora is growing stronger with the restructuring under chairman Ben
Tahata and the efforts of Terry Ehau through the Ngati Porou CE’s forum.
The runanga and NPH have developed a positive working relationship that has
resulted in joint health initiatives for our people. Through working together we
are able to progress our shared vision for the health and wellbeing of Ngati Porou.
Some way is yet to be travelled to upgrade health facilities and amenities but these
are within our grasp if we work together and leverage off our respective strengths.
A recent television documentary showcasing Ngati Porou Hauora is the kind of
publicity that augurs well for affirming our ability and commitment to providing
quality and relevant health services to our people. Ngati Porou Hauora scholarships
and Nati & Healthy are other initiatives that raise awareness of the effort and work
that the Hauora Board, management and staff are undertaking to significantly
improve the health status and quality of life of Ngati Porou people.
RADIO NGATI POROURadio Ngati Porou now broadcasts to the world through internet. Global Natis are
tuning in for their injection of Ngati Porou news, humour and waiata. Having our
own radio station is important because it is one of the most important ways to
keep Ngati Porou informed and connected. The station is also invaluable for the
promotion of our reo, tikanga, and local and iwi-specific news. Since its birth, the
station has recorded many iwi events and personalities, thereby contributing to
the collection of archival resources, audio and visual recordings, manuscripts and
files. This prompts the need for a timely discussion on the establishment of an
appropriate, Ngati Porou archive facility.
The board, management and staff must be thanked for their initiative in taking the
voices of Ngati Porou into the global arena, while being responsive to the every day
needs of Ngati Porou kei te kaenga.
NGA KOHINGAThe bimonthly magazine Nga Kohinga brings together six Ngati Porou organisations
in a one-stop magazine highlighting initiatives and activities within and among
Ngati Porou. This is a magnificent initiative because it demonstrates a high level of
collaboration and commitment to information sharing. Although the publication
has been free, a subscription will be required from March 2007. I commend Nga
Kohinga as a worthwhile investment to keep Ngati Porou informed.
CONCLUSIONI wish to thank all trustees, particularly the deputy chair, for their contributions to
the growth, development and well-being of our people. To the CEO, management
team and staff, who have done so much to ensure that the aspirations and outcomes
sought by the board were achieved, my sincere gratitude and appreciation.
Na,
A. T. Mahuika
7
Organisations involved in Nga Kohinga are Te Runanga o Ngati Porou, Ngati Porou Hauora, Radio Ngati Porou, Ngati Porou Whanui Forest Ltd, Ngati Porou Fisheries Ltd and Ngati Porou East Coast Rugby.
BOARD OF TRUSTEES’ REPORTMIHITu tonu mai koe maunga Hikurangi tuohu ko nga uri e
Waiapu te awa tapu te awa o te iwi, nga roimata o te whenua ,e rere ra
Nga mihi kia tatou katoa mo te awhina i nga kaupapa hei oranga mo tatou, hei whakaora nui i te ngakau o Porou.
TERM OF NEW BOARDThe 2005 runanga trustee elections received unprecedented interest with 41
nominations received and a high level of media interest, sparked by robust debate
in the local and national media. Some candidates, critics of the runanga, stated their
intentions to disestablish the runanga adopting the slogan ‘Whakahokia Mai’.
The 13 trustees who sought re-election confirmed their belief in the runanga’s
vision, their appreciation of its achievements and progress. They also confirmed
their recognition of the runanga’s complementary role working at the iwi level
and the role of hapu and marae working within their own spheres of influence. The
Ngati Porou voting public had the last say. The 13 standing trustees were re-elected,
several of them polling the highest in their respective rohe. Seven new trustees
joined their ranks, adding youth, new perspectives and skills and an injection of
energy and enthusiasm, which bodes well for the board for the next three years.
A feature of the new board has been its ability to quickly settle down to business and
focus on the tasks in hand. This can be a challenge for a group of 20 members who
hold strong positions and sometimes opposing views. The constructive approach,
adopted by the overwhelming majority of trustees, and the demonstrable goodwill
they have shown has contributed to an air of optimism and unity. This is refreshing
and vital for the quality of governance leadership we require going forward.
A positive indication of this change was the 100% attendance rate achieved at the
June 2006 board meeting.
As the business of the runanga becomes more complex and the responsibility for
providing strategic governance over significant assets increases, the board must
strengthen and enhance current policies and processes to improve decision-making
transparency, result accountability and communications with its stakeholders – all
underpinned by Ngati Porou tikanga.
PRIORITIESAs part of the annual review of our strategic plan, the board confirmed its priorities
for the balance of the 2005/06 financial year and the 2006/07 year. It also confirmed
that the existing vision, mission, outcome statements and key goals remain relevant.
The strategic priorities are outlined in the diagram on page 11.
SUB-COMMITTEES1 CEO APPOINTMENT AND APPRAISAL PANEL
Chair: Api Mahuika. Committee members: April Papuni-Ilse, Bill Burdett, Rawiri
Tuhiwai-Ruru, Bill Irwin. Ex officio member: HR consultant Alison Bendall
This panel meets six-monthly to formally appraise the CEO’s performance and
review and update the appraisal framework applied. The panel acknowledges the
professional advice and guidance received from Alison Bendall.
2.AUDIT, RISK AND FINANCE COMMITTEE
Chair: April Papuni-Ilse. Committee Members: Api Mahuika, Selwyn Parata, Bill Irwin,
Bill Burdett and Nolan Raihania.
This committee, established following the 2004/05 deficit, provides direct governance
The board is pleased to advise that all of the
priorities have been significantly progressed and
a number were achieved including:
• $5000 paid to 49 Ngati Porou marae under the
annual marae grants programme and a further
$5000 paid to 21 marae who participated in
the Whanau Development Action Research
Programme
• on-line runanga registrations
• Ma Wai Ra – Ngati Porou Marae cultural audit
tool kit
• Ngati Porou marae websites
• Porou Ariki Trust approved as Responsible
Trustee, Ngati Porou fisheries assets secured
• ongoing investment in Ngati Porou
development and culture
• Early Childhood Education Strategy developed
- Raparapa-Ririki and Matauranga Ngati Porou
teaching and learning resources, through Korero
tuku iho
• investment in Ngati Porou achievers
• Ngati Porou Foreshore and Seabed negotiations
progressed.
PRIORITIES PROGRESSED
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
The 2006 Pakeke Day celebrations were held at Iritekura Marae, Waipiro Bay.
Ngati Porou Marae Hapu Fisheries Working Party Meeting, Tuatini Marae Tokomaru Bay.
oversight for the organisation’s financial and risk management operations. It
provides invaluable support and the leadership required to establish, monitor and
evaluate the organisation’s external audit and annual reporting processes, financial
reporting and monitoring processes, risk management strategies, and financial and
accounting policies.
It successfully works to a charter and annual work programme. The board appreciates
the time and commitment contributed. With guidance from management, this
committee has implemented various approaches across the organisation to
improve overall financial viability, effectiveness and efficiency.
3 PAKIHIROA AND PUANGA FARM COMMITTEE
Chair: Selwyn Parata. Members: Hilton Collier, Wi Mackey, Lance Rickard, Tate
Pewhairangi, Koro Dewes and Bill Burdett. Ex officio member: Regan Poi.
Good progress was made in establishing Pakihiroa Farms Ltd and providing project
leadership for a Ngati Porou Land Development Technology Strategy.
4 EXTERNAL BOARDS AND COMMITTEES
The runanga is also represented on:
1 Kawai Taumata, Electoral College for Te Ohu Kaimoana Trust: Api Mahuika
representing Porourangi group (Ngati Porou and Te Whanau a Apanui)
2 Tuhono Trust: Selwyn Parata representing Porourangi group
3 Tairawhiti Polytechnic Council: Jean Weke
4 Radio Ngati Porou Board: Selwyn Parata, April Papuni-Ilse, Peace Te Kani
5 Tairawhiti Development Partnership: Api Mahuika as co-chair
6 Tairawhiti Land Development Trust: Hilton Collier, nominated by runanga board.
GOVERNANCE TRAININGAs part of the board’s induction and orientation programme, the board identified
the need for governance training to improve productivity and effectiveness. At the
board’s request, Ngati Porou businessman Robert McLeod facilitated a two-day
workshop covering entities and structures, corporate governance roles, governance
principles and director functions in iwi/Maori organisations. The pressure cooker
training session also covered financial statement preparation and interpretation.
Follow-up training discussed the establishment of a Ngati Porou Holdings Company
and possible strategies for increasing the returns on runanga assets and growing
Ngati Porou’s asset base.
Trustees also took part in a number of governance training
opportunities organised for iwi health providers and audit
committees. The commitment to enhancing the governance
capacity and capability of the runanga board is vital for its effective
and cohesive functioning. One also needs to give recognition to the
considerable cultural capital, matauranga Ngati Porou and tikanga
that board members possess and the significant value this provides
to the organisation and Ngati Porou.
POROU ARIKI TRUSTThe runanga, working with the Ngati Porou Fisheries Advisory
Group and Marae Hapu Fisheries Working Party, established Porou Ariki Trust as the
Mandated Iwi Organisation (MIO) for Ngati Porou, thereby facilitating the receipt of
Ngati Porou’s share of the fisheries assets.
The runanga board, as Responsible Trustee, is legally responsible for the Porou
Ariki Trust and ultimately accountable for its performance. However, the board is
committed to sharing the role of strategic governance over Ngati Porou fisheries
9
STRATEGIC PRIORITIES• Support individuals to identify and confirm
their whakapapa connections to Ngati Porou.
• Clarify whanau, hapu, marae and iwi roles
and complementary functions.
• Celebrate and support unique Matauranga
Ngati Porou of hapu and marae.
• Promote positive role models.
• Enhance relationships.
• Engage and support Ngati Porou hapu and
marae development.
• Review runanga strategic plan and confirm
with Ngati Porou.
• Review runanga board roles and core
business.
• Support aspirations of Ngati Porou
individuals, whanau, hapu and marae in self
determination and sustainable economic
development.
• Support Ngati Porou economic development
utilising natural resources (farming, forestry,
fishing, fun, whanau, whenua).
• Develop commercial viability of runanga to
achieve financial stability.
• Continue negotiations for return and/or
retention of Ngati Porou taonga.
Board members at the 2005 Hui a Tau.
assets with the Advisory Trustees, nominated by the seven Ngati Porou Marae
Clusters. The board appreciates the need to work together to achieve the best
results, for Ngati Porou whanau, hapu and marae.
The board is required to report on the financial results of Porou Ariki Trust and Ngati
Porou Seafoods Ltd in its Group accounts for the period ending 30 June 2006. It
does so in the knowledge that Porou Ariki Trust’s Annual General Meeting will be
convened before 31 March 2007, enabling the trust and NPSL to present full reports
in line with the expectations and obligations stated in the Porou Ariki Trust Deed.
VALUATION OF FISHERIES SETTLEMENT ASSETSThe $6.7m reduction in the value of our fisheries settlement assets reflects the
‘fair and reasonable’ judgment exercised by the runanga in the absence of a full
and independent valuation report. Working with the directors and manager of
our fisheries companies, the runanga considered a range of factors, opinions and
information provided by its own auditors, Te Ohu Kaimoana Trust, Aotearoa Fisheries
Ltd, Ernst and Young, the Office of the Auditor General and other iwi organisations.
However, the runanga board is ultimately responsible for making a decision. The
board determined to write down the fisheries settlement assets received in March
2006 – specifically the quota and AFL shares – by $6.7 m (prior to initial recognition
in the financial statements). This reduced the value of these assets from $36.1m to
$29.4m. No impairment has been attributed to the cash, which is in a high interest
earning savings account in the name of the Porou Ariki Trust. We accept that this
loss in value will cause concern. However, the decision made by the runanga is
consistent with the decision and views expressed by most iwi who have had to
grapple with this complex situation.
We have also agreed to seek a full valuation report from a qualified and independent
valuer for the Porou Ariki AGM, scheduled for March 2007.
SUMMARYWe are optimistic about the runanga’s future as we begin to establish the appropriate
entities for receiving, protecting, managing and growing the assets finally being
returned to Ngati Porou. This mix of trusts and commercial entities will enable a
clear delineation between commercial operations, with their profit maximisation
focus, and the runanga’s development initiatives committed to sustaining and
growing our investment in Ngati Porou.
We have confidence in the structures put in place to strengthen our governance
capability, particularly the Audit, Risk and Finance Committee which is making
significant progress with management in returning the runanga to financial viability
and future proofing the organisation in terms of risk mitigation and legislation.
We are pleased with the $306,884 profit made this year. However, the $30.4m rise
in the group’s asset base – brought about by the fisheries settlement and the
increase in the value of Puanga Station – helps put our overall financial position
into clearer perspective. More importantly it provides a base from which to grow
and recognises the past efforts and investments the runanga has made to secure a
better future for Ngati Porou.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
Scenes from this year’s Pakeke Day celebrations with (above left) Rei Kohere , Matanuku Mahuika and Piripi Aspinall. Below: Dr Tamati Reedy (left) and Piripi Aspinall.
Trustee Jean Weke (left) with her mother Lena Paenga and Maud Isaac at the 2006 Pakeke Day.
Handover of Ngati Porou fisheries assets at Uepohatu, May 2006.
STRATEGIC PLAN MODEL 2006/07EN
VIRO
NMEN
TAL
SUST
AINA
BILI
TYEC
ONOM
IC G
ROW
TH
& PR
OSPE
RITY
SOCI
AL R
ESPO
NSIV
ENES
S &
WEL
LBEI
NG
NGAT
I POR
OU S
ELF-
DETE
RMIN
ATIO
NRE
STOR
ATIO
N OF
MAT
AURA
NGA
NGAT
I POR
OU
CULT
URAL
REL
EVAN
CE &
RE
VITA
LISA
TION
OUTC
OME
STAT
EMEN
TS
KEY
GOAL
SRe
tain
, enh
ance
pr
actis
e an
d pr
omot
e ou
r anc
estr
al h
erita
ge
as N
gati
Poro
u
Deve
lop
a Ng
ati P
orou
So
cial
Dev
elop
men
t ag
enda
foun
ded
on
Ngat
i Por
ou ti
kang
a an
d re
spon
sive
to N
gati
Poro
u ne
eds &
prio
ritie
s
Activ
ely
enco
urag
e Ng
ati P
orou
in th
e de
velo
pmen
t of t
heir
Wha
nau,
Hap
u, M
arae
, Ta
ura
Here
& R
unan
ga
Achi
eve
Ngat
i Po
rou
Self-
Gove
rnan
ce a
nd
self
relia
nce
Supp
ort N
gati
Poro
u w
hana
u an
d ha
pu a
chie
ve a
n op
timum
retu
rn
on th
eir a
sset
s &
reso
urce
s
Supp
ort N
gati
Poro
u de
velo
pmen
t th
roug
h su
stai
ning
an
opt
imum
retu
rn
on N
gati
Poro
u as
sets
m
anag
ed b
y th
e ru
nang
a
Ensu
re th
e re
turn
, re
tent
ion
and
prot
ectio
n of
Nga
ti Po
rou
taon
ga(w
henu
a/ta
kuta
i)
• Su
ppor
ting
indi
vidua
ls to
iden
tify a
nd co
nfirm
th
eir w
haka
papa
co
nnec
tions
to N
gati
Poro
u •
Clar
ify ro
les o
f Wha
nau;
Ha
pu/M
arae
; Iwi a
nd
thei
r com
plem
enta
ry
func
tions
• Ng
ati P
orou
tang
a•
Cele
brat
ing
and
supp
ortin
g th
e un
ique
mat
aura
nga
Ngat
i Por
ou o
f Hap
u an
d M
arae
• P
rom
otin
g po
sitive
ro
le m
odel
s
• Enh
ancing
relation
ships
(at h
ome a
nd ab
road
)•
Engage
& Su
ppor
t NP
Hapu
/Mar
ae
Deve
lopm
ent
• Re
view
TR
ONP
Stra
tegi
c Pla
n an
d co
nfirm
w
ith N
gati
Poro
u
• Su
ppor
ting
aspi
ratio
ns o
f Nga
ti Po
rou
indi
vidua
ls,
wha
nau
and
hapu
/mar
ae in
self-
dete
rmin
atio
n an
d su
stai
nabl
e eco
nom
ic de
velo
pmen
t
• Su
pport
Ngati P
orou
econ
omic
deve
lopm
ent
utili
sing
natu
ral
reso
urce
s via
the 5
f's
(fun,
farm
ing,
fore
stry
, fis
hing
and
f(wh)
anau
, f(w
h)en
ua)
• De
velo
p TRO
NP's
com
mer
cial
viabi
lity t
o ac
hiev
e fin
ancia
l st
abili
ty
• Con
tinue
ne
gotia
tions
for
the r
etur
n an
d/or
re
tent
ion
of N
gati
Poro
u ta
onga
2006
/07
PRIO
RITI
ES
11
2006
/07
STRA
TEGI
ES
• Co
nnec
t-a-N
ati
proj
ect
• Ha
pu/M
arae
W
anan
ga•
Deve
lop
QM fo
r Da
taba
se &
Nga
ti Po
rou
Regi
ster
• Sp
onso
ring
NP
cale
ndar
of e
vent
s•
NP Le
arni
ng
com
mun
ities
• NP
Kor
ero
tuku
iho
• AC
E pilo
t for
mar
ae-
base
d le
arni
ng•
ETER
–
NP
Reo
Stra
tegy
M
atau
rang
a NP
• Sup
port an
d spons
or NP
cale
ndar
of e
vent
s –
Ta A
pira
na N
gata
Le
ctur
es, H
ui Ta
urim
a, In
ter M
arae
Spor
ts,
Pake
ke D
ay•
Regu
lar upd
ates via
RN
P, Nga
Koh
inga
& H
ui
(a Iw
i; a H
apu;
Taur
a He
re)
• We
bsite Dev
elopme
nt in
cludi
ng M
onth
ly Pa
nui
• WD
ARP Wh
anau
Deve
lopm
ent
proj
ect.
• Ha
pu/M
arae
Data
base
(E N
ati)
• Cu
ltural
audit
(Ma W
ai R
a)
• Rev
iew
TRON
P Bo
ard
of Tr
uste
es
role
/ co
re
busin
ess
• Au
dit, Ri
sk
Man
agem
ent
& Fin
ance
Co
mm
ittee
• En
terp
rise T
rain
ing
& Bu
sines
s Sup
port
prog
ram
me
• TD
P•
NP La
ndow
ners
R&
D St
rate
gy
• W
DARP
Wha
nau
Ente
rpris
e pro
ject
• TD
P &
othe
r in
itiat
ives t
o su
ppor
t us
e of n
atur
al
reso
urce
s alig
ning
w
ith N
gati
Poro
u tik
anga
and
kaw
a•
CRIs
• Co
nven
e ec
onom
ic th
ink-
tank
to id
entif
y in
vest
men
t/de
velo
pmen
t st
rate
gies
• Se
cure
NP
Fishe
ries A
sset
s•
Progre
ss Wai 26
2 cla
im•
Comple
te FS&
S ne
gotia
tions
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
BO
ARD
OF
TRU
STEE
S
CH
IEF
EXEC
UTI
VE
OFF
ICER
Co
rpo
rate
Ser
vice
s Ec
on
om
ic
Dev
elo
pm
ent
Wh
anau
/hap
uD
evel
op
men
t
NG
A H
APU
O N
GAT
I PO
RO
U
Sub
sid
iari
es• N
gat
i Po
rou
Fis
her
ies
Ltd
• Pak
ihir
oa
Farm
s Lt
d (f
arm
man
agem
ent
fro
m 1
Ju
ly 2
006)
• Po
rou
Ari
ki T
rust
(TR
ON
P as
Res
po
nsi
ble
Tru
stee
)
• Ng
ati P
oro
u S
eafo
od
s Lt
d
GOVERNANCE MANAGEMENT • A
dm
inis
trat
ion
su
pp
ort
• A
sset
man
agem
ent
• Fi
nan
ce m
anag
emen
t•
Hu
man
reso
urc
es
man
agem
ent
• H
apu
co
mm
un
icat
ion
s•
Info
rmat
ion
ser
vice
s•
Tru
stee
ser
vice
s•
Inte
rnal
au
dit
• Fi
sher
ies
• In
vest
men
ts•
Bu
sin
ess
dev
elo
pm
ent
Man
a•
Lan
d d
evel
op
men
t
Fa
rms
• To
uri
sm
To
uri
sm N
P•
Pro
ject
s
N
P En
terp
rise
• Iw
i So
cial
Ser
vice
s
C
ou
nse
llin
g
B
ud
get
Ser
vice
Wh
anau
Su
pp
ort
Te W
hae
Ata
wh
ai &
Tru
ancy
• H
apu
Dev
elo
pm
ent
Co
mm
un
ity
Nu
trit
ion
Co
mm
un
ity
Inju
ry P
reve
nti
on
Safe
r Co
mm
un
itie
s
St
ren
gth
enin
g F
amili
es•
Ho
usi
ng
• W
han
au d
evel
op
men
t•
Tuh
on
o W
han
au a
nd
PA
FT
• R
elat
ion
ship
Man
agem
ent
Iwi
Cro
wn
Bu
sin
ess/
Priv
ate
Sect
or
• Ed
uca
tio
n
W
ITK
KEP
Iwi E
du
cati
on
Par
tner
ship
• R
eso
urc
e M
anag
emen
t
En
viro
nm
ent
Plan
nin
g
M
on
ito
rin
g e
xter
nal
org
s•
Res
earc
h a
nd
Dev
elo
pm
ent
Offi
ce o
f th
e B
oar
d a
nd
CEO
ORGANISATIONAL STRUCTURE
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
CHIEF EXECUTIVE’S REPORTMIHIE te toka whakairo Hikurangi tu mai atawhaingia o nui o rahi.
Waiapu te wai tapu o nga matua tipuna ruia mai ou manaakitanga ki ou paparinga.
E hika ma tatou nga uri a o tatou tipuna a Porourangi me Hamoterangi tena tatou.
Whakarehurehu taku kite i nga hiwi o pamamao e rere ana mai i nga kapua ano he kawe kupu mai, e hika ma e he
roimata taku kai e, ahakoa koutou kei tawhiti kei roto koutou i nga mahara e.
Tangihia o tatou mate, te iwi kua rupeke atu ki te po, no reira e te iti, e te rahi ,e te whakamataku okioki marie koutou
i te kainga tuturu mo tatou katoa.
E te iwi kia ora tatou.
Tenei ra te mihi atu ki aku poupou,ki oku whakaruruhau, ki nga karangatanga maha ka whai panga ki nga korero me
nga kaupapa maha noa atu o te tau kua hipa atu nei.
E hika ma kua pe nga ringaringa i roto i nga mahi hei painga mo tatou, o tatou whanau ,o tatou hapu, o tatou marae,
ki a Ngati Porou kei te kainga kei te whenua hoki, tae atu ki nga whanaunga hoa kei roto tonu i a tatou e noho ana.
Ara noa atu te hohonutanga o nga kaupapa e rarangi mai nei.
INTRODUCTION The 2005-2006 year presented with a number of organisational challenges, not
least being the restructuring of corporate services, the integration of whanau and
hapu development services and the rationalisation of internal economic activities
in concert with the transfer of assets and management responsibility to runanga
subsidiaries.
Two other significant developments were the long-awaited fisheries settlement,
which provided a timely injection of capital and assets, and the investment in
developing the communication, planning and enterprise capacity of Ngati Porou
hapu and marae. Both developments mark a new phase in the evolution of the
runanga.
The runanga revised its current organisational structure in the lead-up to the new
financial year, establishing a leadership and policy division, and integrating the
Office of Board and CEO back into Corporate Services.
My report highlights the key challenges and opportunities that emerged during
the year, an analysis of the runanga’s achievements against key performance targets
and a preview of the organisation’s future priorities.
REPORT AGAINST KEY PERFORMANCE TARGETS FOR 2005 - 2006 It is pleasing to report that we met most key performance targets for the year and,
with the exception of farming and foreshore and seabed, all activities operated
within budget. Over the past year the runanga:
1 rationalised the costs of corporate services, while enhancing its performance
and improving overall effectiveness
2 secured and grew new businesses, increasing revenue streams
3 transformed selected runanga economic activities from service-driven
programmes to commercially-operated, profit-orientated entities
4 established meaningful communication tools that will effect information flows
to and from our expanding iwi base, and fulfil rigorous ‘mandating’ procedures
and reporting requirements
5 supported marae and hapu to realise their potential, without compromising the
financial viability of the organisation or impinging on the ability of marae and
hapu to be self-determining.
Chief Executive Officer Amohaere Houkamau
13
ORGANISATIONAL STRUCTUREThe new board began its three-year term in December 2005 and in March
2006 revised its strategic priorities. These placed more emphasis on effective
communications, enhancing the long-term health and well-being of whanau, hapu
and marae, and strengthening and growing the runanga’s asset base to sustain
continued investment in Ngati Porou.
The runanga developed a strategic planning framework enabling management
to focus on business activities clearly aligned to board priorities and values. It
also supported staff to focus on individual and team business targets within an
environment of co-operation, continuous improvement and high expectations.
Restructuring Corporate Services
The runanga rationalised its corporate services operation, reducing staff numbers
and costs through the recruitment of a specialist corporate services team and the
relocation of corporate services to Gisborne.
Management worked closely with affected staff throughout the change process, to
ensure the transition was seamless and as painless as possible. This approach saw
most affected staff being redeployed to other positions in the organisation and
minimal disruption to work flow.
Initial concerns about the ‘runanga moving to Gisborne’ were soon alleviated by
basing whanau and hapu development, education and economic development at
Ruatoria. Weekly visits by the CEO helped alleviate concerns about lack of access.
Having Ruatoria as the base for Whanau and Hapu Development, Education and
Economic Development activities is logical because these are the services with the
most direct and immediate impact on our whanau and hapu.
INTEGRATING WHANAU AND HAPU DEVELOPMENTThe appointment of a Whanau Hapu Development manager was timely and
necessary for the efficient integration of programmes, strategic relationship
management and a shift to an outcomes focus.
The unit currently operates within a contractual environment that is subjected to
annual funding rounds and changing government policies. We have been working
to change this so we can achieve longer-term funding arrangements that are
outcome focused and meet a shared social development agenda.
We are also committed to providing quality services and programmes relevant and
responsive to Ngati Porou whanau and whanau living within Ngati Porou and the
Gisborne region. Wherever possible the runanga endeavours to provide support
and advice to Natis living away from the wa kainga.
The priority for the Whanau and Hapu Development Practice Manager has been
the design and establishment of an integrated professional development plan for
staff, founded on Ngati Porou tikanga. We support and encourage staff to develop
their skills, knowledge and social development practice.
The Runanga Hapu Social Services Committee, established in 1994, coordinates
the allocation of funding for programmes delivered at the hapu level. It shares
best practices and experience in the design, provision and evaluation of quality
programmes that meet the needs of whanau and hapu.
Hapu and marae development
Investment opportunities that support marae and hapu in progressing their
development agendas, without being constrained by the runanga’s limited
resources, is a prime focus for the runanga. The Whanau Development Action
Research programme, sponsored by Te Puni Kokiri, was one such opportunity.
In 2005 the runanga worked with 21 marae, two hapu collectives and 12 whanau
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
Monty Manuel is the runanga’s longest
serving fulltime staff member. He started
as an accounts clerk in 1991 and over the
years advanced to the role of finance projects
manager.
Of Te Whanau
a Takimoana,
Monty started
with the
runanga at the
age of 23 while
on holiday
from Massey
University.
He learned much
from then manager Ned Ihaka and watched
the organisation grow from six staff in one
small office at Ruatoria to where it is today.
Monty says the most memorable of his many
career highlights are the return of Hikurangi
Maunga, the 2000 Millennium celebrations
and the many people with whom he has been
involved. He credits long-serving finance
manager Yvonne Williams, who he worked
alongside for 14 of his 15 years, as being a
major influence in his career development.
Monty and his wife Leeanne, also a runanga
employee, have dedicated almost 20 years
to the organisation. Both grew up on the
coast, attending Hiruharama and Rangitukia
primary schools then moving on to Ngata
College. Monty and Lee have made their home
in Ruatoria with their six children and are
well known among the community through
their involvement in many community
activities. Both staunch Hikurangi rugby
supporters, Monty has played for the club
for some 20 years. He was also a member of
the triumphant East Coast Rugby Team from
1991 to 2003. The runanga acknowledges
Monty and his whanau for their tremendous
contribution to the runanga and Ngati Porou
and wishes Monty the very best for the future.
Monty has taken up a new role with
Community Injury Prevention.
MONTY MANUEL
Over $300,000 was paid out in the form of
grants and sponsorships over the 2005/06
year. This comprised:
• $250,000 paid in grants to marae, hapu and
whanau
• $30,000 for Ngati Poroutanga (Hikurangi
Dawn Ceremony, Inter-Marae sports, Hui
Taurima, Ta Apirana Ngata Lectures, 1
September celebration)
• $15,600 for sports
• $6500 for community development
• $4000 for achievement awards.
GRANTS PROVIDEDto prepare six scoping reports outlining strategies that could help Ngati Porou
achieve their goals and aspirations. Six interventions were identified to unlock
potential, grow capability and confidence, and enhance communication, planning
and enterprise capacity.
EDUCATIONE Tipu e Rea
Raising the learning achievement for all students in Ngati Porou East Coast schools
remains the prime focus for the E Tipu E Rea programme. This is being achieved
with support for principals, teachers, Boards of Trustees and their communities.
The year’s highlights include the Te Rangitawaea Festival, appointment of a Strategic
Education Manager, an analysis of Ngati Porou early childhood centres and ongoing
engagement with the Ministry of Education to ensure the availability of optimal
learning opportunities for students, teachers, principals and trustees.
The Te Rangitawaea Festival indicates the huge progress made in education since the
partnership between the runanga, Ngati Porou East Coast Schools and the Ministry
of Education began in 1998. The festival epitomises the vision for education that Sir
Apirana Ngata enunciated in the whakatauaki “E Tipu e Rea”, which the runanga and
ministry partnership has since adopted. Apirana Ngata recognised that Ngati Porou
are a dynamic and ever-changing people and that each generation should develop
in a manner relevant to them, developing the skills of the Pakeha that are necessary
for survival, while holding fast to their heritage and culture.
With the appointment of an Education Strategy Manager, completion of
complementary work in early childhood and tertiary education and the partnership’s
commitment to working together, we are confident we will build on our success.
I pay tribute to retiring Secretary of Education Howard Fancy for his vision and
leadership in partnering with Ngati Porou to achieve quality learning outcomes for
students in Ngati Porou East Coast Schools. Howard had the courage and foresight
to understand our educational fortunes would depend on the collaborative effort,
and leadership of Ngati Porou and the Ministry of Education.
PRIORITIES FOR 2006/07• Align organisational structure and outcomes statements with the Ngati Porou
Potential Framework.
• Work with hapu to express their development goals within a Hapu Success
Model.
• Co-produce policies and macro-development initiatives.
• Establish Ngati Porou Holdings Company.
• Complete Ngati Porou Communications Strategy.
• Negotiate an acceptable Foreshore and Seabed Settlement Agreement for Ngati
Porou whanau and hapu.
• Improve financial performance, asset growth and investment portfolio.
• Strengthen the organisation’s governance, management and staff capability.
In closing, I pay tribute to the runanga’s senior management team and staff for
the progress made and their responsible approach to our dynamic, changing
environment.
Noho ora mai
Amohaere Houkamau
Increasing participation in reading is part of the Literacy Strategy for Ngati Porou East Coast Schools. From left are Aria Parata-Walker, Nikita Stevens and Julia Waru-Atkinson.
15
WHANAU HAPU DEVELOPMENT
Te Kainga Tupu (Rangi – Home Sweet Home)
Na Ta Apirana Ngata
Me kimi i te ao neiE kore e riteKi tou kainga tupuE matea nuitia neiHei aha nga kinoHei aha ona heKa tawhai te ngakauKo reira noho ai
Te Kainga tupuTe ai ona riteE kore e rite
Ka haere ki mamaoKei wareware koeTena ki nga matuaE tangi atu neiTe wa ki te kaingaE okioki aiE tau ai te mauriKi reira noho ai
OVERVIEWThe Ruatoria office is now the headquarters of Whanau and Hapu Development,
Education and Economic Development – services with the most direct and
immediate impact on our whanau and hapu.
Whanau and Hapu Development comprises Tuhono Whanau (Family Start), Whanau
Support and Counselling, Youth Education, Iwi Crime Prevention Programme, Family
Violence, Housing, Budgeting, Parents as First Teachers, Social Workers in Schools,
Nutrition, Drivers Licensing and Strengthening Families.
The 16 kaiawhina employed this year delivered 130 programmes.
IWI SOCIAL SERVICESHapu Social Services providers contribute to the wellbeing of whanau and hapu
through the delivery of quality programmes and workshops relevant to needs. With
new funding, local hapu groups will deliver diverse programme content over the
2006/7 year to support ongoing needs.
Iwi Social Services now has a dedicated East Coast budget adviser in Frances Grant,
who services whanau from Potaka to Tokomaru Bay from her base at the Ruatoria
office.
Professional development continued during the year to improve the quality of
service for all whanau. All Whanau and Hapu Development staff had professional
development and training programmes identifed. Six staff completed 18 months
of work-based assessments toward their three-year National Diploma in Social
Work (Level 6). Christine Morrison and Riripeti Halbert-Berry achieved Competency
Certificates through an approved Competence Assessment provider for social
workers, Te Ara Aromatawai. Riria Fox and Riripeti Halbert-Berry completed training
in two units of the Child Protection Studies.
Social Workers in School (SWIS) Mary Anne Crawford, based at Tolaga Bay Area
School, received a civic award from the Gisborne District Council. SWIS supported
a child, who had never attended a learning institution, into school. The service
also facilitated the collaboration of the whanau, school principal and community
support agencies working together to support this child into the schooling routine
and practices.
WHD staff who completed social worker competency assessments (from left) Shona Samuels, Jane Kopua, Robyn Smith and Pep Halbert-Berry. Absent: Juliet Lardelli and Chrissy Morrison.
SWIS workers (from left) Ruira Morice, Maryjane Crawford and Cathy Stainton. Absent: Charlotte Collier.
17
“The drivers license programme was
suggested to me by family. They told me the
support and learning environment was very
positive. Guess what, they are right. Thanks
to the tutors who do an awesome job. I will
be encouraging all my family and friends to
attend this course.“
WHD staff (form left) Hiria Haig and Riria Fox and pepi Rona May Haig
Tamariki at a Community Injury Prevention Water Safety Day. Doris Walker and Parearau Morice at the CIPP Water Safety Day. Below: RiverSafe instructor Mark Haimona provides valuable tuition on swimming and water safety.
COMMUNITY INJURY PREVENTION PROGRAMMECar restraints
Five presentations promoting the use of car seats and seat belts were held in the
Ngati Porou region to help increase the number of children being safely transported
in vehicles. Through parent education and greater access to restraints, it is expected
that more whanau will use restraints for their children.
Each presentation outlined choosing, installing and demonstrating use of car seats,
available schemes including the runanga rental programme and statistics on car
seat and seatbelt use in Ruatoria.
Open Forum discussions were held with over 60 people at Tutua Marae, Te Araroa;
Uepohatu Marae, Ruatoria; Marotiri Kohanga Reo, Tokomaru Bay; Waiapu Te Kohanga
Reo, Tiki Tiki; and Puketawai Marae, Tolaga Bay.
Trained child restraint co-ordinators provided the same information to 120 people
through one-on-one sessions. This service is ongoing.
Marae-Based Drivers License Programme
One hundred more drivers within
the rohe are licensed thanks to
the Community Injury Prevention
Programme. Nine two-day courses
were held to increase the number of
licensed drivers and encourage more
to abide by the conditions of that
licence. Topics covered included speed
and alcohol, the impact of accidents
on the whanau and community, the road safety role of the Police and the effects of
being under the influence of alcohol and drugs.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
19
HOUSING
Getting more Ngati Porou people into well-maintained, healthy and energy-
efficient homes is the prime focus for the runanga housing division.
Various strategies are used to effect this aim including supporting whanau
into homes; providing home maintenance workshops, organising and
funding home repairs; providing emergency housing; delivering education
programmes; and facilitating healthy homes initiatives.
A prime example of the support provided is seen in the case of a caravan-
dwelling, older beneficiary who became a proud home-owner. The case was
complex because of the person’s beneficiary status and their desire to build
a home on land with no water, sewerage or electricity in place. The housing
coordinator provided support throughout the process – working with a
local builder to design a home within the client’s range of affordability, and
successfully negotiating an infrastructure suspensory loan (ISL) with Housing
NZ. A home loan was approved and a two-bedroom home built.
Six whanau were provided with emergency accommodation during the year
while longer term housing solutions were sought. One case included that of
a solo dad who in his desperation to return home took up residence in an old
shed which had neither running water nor power. Concerned for the health
and safety of his two young children, he turned to the runanga which provided
the emergency accommodation required. A housing coordinator is working
with Housing NZ to secure more permanent accommodation for the family.
Education programmes provided include the
Low Deposit Rural Lending Programme, through
which seven whanau were supported into
home ownership (275 for 1994-2006), the Home
Ownership Education Programme (123 graduates
in 2005-06) and home maintenance workshops.
The runanga also funded urgent and essential
repairs for 20 homes totalling about $321,600 for
the 2005-06 year (105 homes, $1.43m between
2001-06).
In 2005, seven state rental houses were placed
on whanau land. Another two such houses were
allocated in 2006.
Two projects are under way to make homes within the Gisborne and East
Coast region healthier and more energy-efficient. The Healthy Homes project
sponsored by Contact Energy, EECA, Eastland Community Trust, Tairawhiti
District Health and the Gisborne District Council saw the “retrofitting” of over
a dozen homes in the Ngati Porou rohe. This retrofitting includes underfloor
insulation, hot water cylinder wrap, draft exclusion around doors, ceiling
insulation, polythene moisture barrier and hot water pipe lagging.
Housing NZ also released a retrofit programme for whanau who purchased
their home through the Low Deposit Rural Lending Programme and the Rural
Housing Programme. Registrations of interest were called and assessments
completed on nearly 50 homes by June 2006 with work to begin in September
2006.
“I found the home ownership education
workshops informative and empowering. The housing
team is an asset to the runanga. It is programmes
like this that work well towards promoting the
runanga. I am happy that the support is there if I need it. Thank you for not being
made to feel dumb.”
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
INVESTING IN NGATI POROU CULTURE, REO, MATAURANGA AND DEVELOPMENT
Whakairotia te A E I O UKi roto i te Manawa eHei tipare tohu tipuna eKaua e whakarere rawatiaPupuritia, Pupuritia raKia kaha Ngati Porou e
WHANAU DEVELOPMENT ACTION RESEARCH PROGRAMMEThe 2006 work programme for Whanau Development Action Research focused on:
• the development of practical solutions and tools that could be tailored to meet
the needs of whanau, hapu and marae
• IT training opportunities for marae
• the development of education strategies and Iwi Potential and Hapu Success
frameworks
• one-on one enterprise advice and business case support.
The following summaries highlight the progress across the six interventions.
MA WAI RA – CULTURAL AUDIT TOOLThe Ma Wai Ra tool is aimed at helping marae retain and teach the culture specific to
individual marae, whanau or hapu groupings. The easy-to-use toolkit has resources
and templates to help marae develop their whanau profiles, record their cultural and
physical assets, resources, history and stories and rate current and future capacity in
whaikorero, waiata, and karanga. Its use is optional and any information gathered
remains confidential to the marae.
The tool’s name is taken from the waiata Ma Wai Ra e Taurima composed by Henare
Teowai, on the death of Pine Tamahori. The waiata was prophetic in that it posed the
question we now ask, “who will assume responsibility for ensuring our marae stay
alive? Who will ensure Ngati Porou culture and language survives as a vibrant and
unique expression of who we are.
Ma wai ra, e taurima, te marae e waho nei, ma te tika, ma te pono me te aroha e…”
E NATI Improving communications with whanau and hapu members is the aim of E
Nati. With the internet now the most successful means of keeping in touch with
whanau living outside the district, 18 marae were provided with training on easy-
to-use software that enabled them to set up their own web pages and manage
their own member databases. This year, the runanga funded the development of a
marae website package to keep ongoing costs for website and domain hosting to
a minimum.
Whareponga Marae is using its website to connect with whanau as part of its
fundraising drive to build a new dining room. E-Nati helps bridge the digital divide,
providing a communication pathway for information flows to and from our marae.
WHANAU ENTERPRISEMore Ngati Porou people are expected to be in successful business enterprises
thanks to the Whanau Enterprise scheme which saw 20 whanau, hapu and marae
collectives complete business plans. The groups benefited from practical and
motivational business advice provided by mentors Bryan McKinlay and Don
Hammond. This included business assessments and plans, budgets and cashflow
analysis templates, and aerial photographs and maps of proposed development
sites. Information was also provided on computer disk, enabling easy updating and
sharing.
Each group was able to work at its own speed and within their own resources, skills
and abilities. The guidance was valuable for planning the next step in their business
development. The Whanau Enterprise is an example of whanau, marae and hapu
contributing to the Ngati Porou economy and shaping their own future.
Phase One Whanau Development Action Research, the Haven Tokomaru Bay.
21
KORERO TUKU IHOThe strong demand for Ngati Porou resources from throughout New Zealand
is helping spark a creative industry within the rohe. Learning centres want Ngati
Porou stories and waiata in a way that is relevant today – through CDs, DVDs and
other modern technology. The Korero Tuku Iho project aims to fulfil that desire
while working to preserve Ngati Porou culture, stories and oral traditions for future
generations.
The project addressed some immediate needs including the production of three
matauranga Ngati Porou resources and Nati-Pages, a register of Ngati Porou artists,
writers, story tellers and producers. The project prepared a business case to support
a creative industry. Ngati Porou East Coast learning centres will this year receive a
book by Materoa Tangaere, a DVD of Ngati Porou waiata and a whakapapa CD.
NGATI POROU LEARNING COMMUNITIESThe runanga set out to develop a strategy to restore the Ngati Porou learning
culture. It soon became apparent that this would need to be locked into an
integrated development strategy, operating at iwi level through a Ngati Porou
Potential Framework and at hapu level through a Hapu Success Model.
The Ngati Porou Hapu Success Model enables hapu to determine their desired
objectives and develop appropriate indicators enabling them to track progress.
The model provides a framework for hapu to identify their current state of wellbeing
and develop and grow their resources, knowledge and authoritative capacity and
capability to make choices about the lives they want to live as Ngati Porou, New
Zealand and global citizens.
RAPARAPA-RIRIKI (NGATI POROU EARLY CHILDHOOD EDUCATION STRATEGY) Increasing the participation rates of tamariki and whanau in early childhood
education, and the provision of meaningful, relevant and quality early childhood
education were the key objectives identified by Ngati Porou whanau , Kohanga reo
and ECE providers, that needed to be addressed in a Ngati Porou early childhood
education strategy.
Kuini Moehau named the ECE strategy Raparapa- Ririki in recognition of our tipuna
Maui Tikitiki a Taranga and the task that befell him when he sought to find and
gather his progeny, after his waka had upturned when landing his great fish, te
ika a maui. The celebration of our stories, philosophies and practices underpinned
our approach. The affirmation and inculcation of matauranga Ngati Porou was an
outcome that we were seeking and provided us with the means of achieiving the
outcome.
The team engaged to facilitate the development of the strategy, undertook an
environmental scan of Ngati Porou kohanga reo and ECE institutions, to identify
current participation rates ,the number of Ngati Porou ECE providers, the quality of
ECE provision and the necessary support required by ECE providers. Early childhood
education is recognised as an important part in the Ngati Porou life-long learning
continuum, providing our tamariki with the necessary building blocks for achieving
their learning potential.
Ngawha Earnest and young friend.
Nanny Mavis Paenga and pepi.
Hopa Keelan and Duke Hauiti.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
INVESTING IN NGATI POROUThe retention, protection, promotion and practice of our ancestral heritage as Ngati
Porou is essential for the wellbeing and survival of Ngati Porou. The Ahi Ka, Iwi
Kainga and kinship links established through whakapapa and expressed through
our whanaungatanga, reo, history, waiata and tikanga forms the basis of our cultural
identity, along with our connection and relationship to the whenua, moana and Te
Ao Turoa. We are fortunate to have a rich cultural heritage to draw on, and a strong
sense of who we are.
He Wiwi Nati no Porourangi he iwi moke no Waiapu, no Whangaokena, no Hikurangi, te wiwi, he nati, he whanoke.
We accept that each hapu and whanau has different ways of expressing this ‘momo,’
reflecting our uniqueness and celebrating our collective consciousness. However,
the changing world has an increasing impact on our ability to retain our Ngati
Poroutanga. Although we have not suffered the level of ‘cultural bruising’ of other
iwi, we are not immune. With more Ngati Porou people born and raised away from
the wa-kainga or leaving home to seek employment and education, we are faced
with the reality of a widely-dispersed iwi trying to balance social, economic and
cultural obligations and responsibilities.
In recognition of this emerging phenomenon, and in keeping with the moemoea
expressed by the late Ngoi Pewhairangi and Tamati Reedy at the 1985 Ngati Porou
Hui Taumata, the runanga seeks to engage Ngati Porou people in a range of activities
that would inspire and enable them to find their way home.
The Ngati Porou Annual Events Calendar comprises six events in which thousands
of Natis are now taking part and re-engaging with their marae, hapu and iwi.
HIKURANGI MAUNGA DAWN CEREMONY – JANUARY 1The Hikurangi Maunga Dawn Ceremony
has been a regular fixture on the Ngati
Porou calendar of events since 1992,
when we began our lead up to the 2000
celebrations. The New Year is welcomed
in by groups of Natis, tourists and
international guests averaging 100-150
people, who brave an early morning start
to see the sun rise for the first time that
year. The ceremony is significant in that Hikurangi Maunga is the first place in the
world to see the sun each new day.
The group ascends the maunga in a convoy of 4WD vehicles to Te Takapau a Maui
where the Maui Whakairo stand. Ngati Porou pakeke and kaumatua conduct karakia,
haka and waiata, culminating in a champagne breakfast in the Pakihiroa woolshed.
INTER MARAE SPORTS (PA WARS) – JANUARY 3The Ngati Porou Inter
Marae Sports or Pa Wars as
it is commonly known has
become one of the major
events and attractions in
the Ngati Porou calendar.
The timing of the event
has been set to coincide
with the mass return of
whanau coming home for
holidays.
Selwyn Parata (right) gives the whakapapa of the Maui Whakairo on Hikurangi Maunga at the 2006 Dawn Ceremony.
TRONP staff conference on Hikurangi Maunga with (top) trustee Taina Ngarimu working on maintenance of one of the whakairo.
23
Over the past five years the event has alternated between Ruatoria and Uawa
with about 5000 Natis aged from one to 90-plus representing 23 marae. The event
embraces a spirit of fierce but friendly marae rivalry, a celebration of kinship and our
collective responsibility in paying our dues to our marae. The 39 events provide a
range of activities to attract all age groups and levels of fitness and mental agility.
The top three place-getters for 2006 were Waiparapara Marae,1; Mangahanea
Marae, 2; Hauiti Marae,3.
RUNANGA ANNIVERSARY AND PAKEKE DAY – SEPTEMBER 1The enactment of the Te Runanga o Ngati Porou Act is celebrated each year on 1
September. For the past five years we have used this opportunity to pay tribute to
Ngati Porou Pakeke. Whanau from Rahui Marae hosted the event in 2005 and from
Iritekura Marae at Waipiro Bay in 2006.
TA APIRANA NGATA MEMORIAL LECTURES –SEPTEMBER/OCTOBER The Ta Apirana Ngata Memotrial Lectures began in 1983 as a means of re-creating
a wananga opportunity for Ngati Porou that picked up from where the 1944 Rauru
nui a Toi Lectures left off. The naming of the latter lecture series recognises the role
and leadership that Ta Apirana Ngata demonstrated with the establishment of
the inaugural lectures. The unique feature of the lectures is the focus on ‘to tatou
Ngati Poroutanga’. It provides an opportunity to learn about Ngati Porou history,
waiata, tikanga, expressions of spirituality and political organisation and leadership,
without being circumspect.
The 2005 lectures commemorated the 100th anniversary of Ta Apirana Ngata
entering Parliament. A hundred people attended the first night at Uepohatu Hall with
keynote speeches on leadership from Minister of Maori Affairs Parekura Horomia,
former Silver Ferns captain Waimarama Taumaunu and TVNZ Maori programme
general manager Whai Ngata (the eldest great-grandchild of Ta Apirana).
TE RANGITAWAEA FESTIVAL AND NATI AWARDS – SEPTEMBER The Te Rangitawaea Festival celebrates the ICT and digital media achievements of
Ngati Porou East Coast students attending 19 schools from Potaka to Waikirikiri.
Te Rangitawaea is the ICT strategy for all Ngati Porou East Coast Schools and is a
sub-project of E Tipu e Rea, the schooling improvement partnership between the
runanga and Ministry of Education
The festival includes an ICT Expo and ICT Team Challenge culminating in the Nati
Awards. The 2006 festival attracted 240 entries from 14 schools. The ICT Challenge,
showcases the competency and confidence of students competing in age groups
to solve an ICT mystery challenge.
The addition of a media training day for senior students provided a new dimension
to this year’s festival.
The students provided
a roving report of
the festival with live
broadcasts to Radio
Ngati Porou, and story
preparation for Maori
Television’s Te Kaea
and print publications.
Guest speaker Waimarama Taumanu at the 2005 Ngata Lectures.
Pakeke Day draws a large crowd at Iritekura Marae.
Marie Collier (right) at the 2005 Hui Taurima with Hawea Mackey (centre).
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
2005 Te Rangitawaea FestivalBuck Atkins rides his horse for a Nati Award film entry on Nati Cowboys.
25
NGATI POROU HUI TAURIMA FESTIVAL – OCTOBER The 11th Ngati Porou Hui Taurima festival was held at
Hiruharama Pa in November 2005. More than 300 Nati
spectators and performers enjoyed the opportunity
to express their own hapu style of performing and
repertoire of waiata, moteatea and haka.
A $500 prize and trophy for best action song was
offered for the first time and
won by the 2005 Winners of
the Matatini festival, Te Whanau
a Apanui with their original
composition
The 2005 Hui Taurima was
held in association with the Ta
Apirana Ngata Lectures.
Recently we celebrated the
2006 Hui Taurima, hosted by
Te Whanau a Ruataupare and
Te Whanau a Te Aotawarirangi,
in Tokomaru Bay. This year’s festival coincided with the 75th anniversary of Te
Hokowhitu Atu, one of the oldest kapa haka roopu in the country. Groups thrilled
the crowds with their own variations and adaptations of Tuini Ngawai and Ngoi
Pewhairangi classics. The winners of the original composition for 2006 was Tu te
Manawa Maurea from Manutuke.
Many people commented on how much they enjoyed the festival with its lack
of pressure on performers, the ability for 10 or 100 people to perform on stage
together, and the easy flow that enabled whanau to catch up with and enjoy each
other while celebrating our cultural heritage as Ngati Porou.
PERFORMANCE AGAINST 1984 HUI TAUMATA RECOMMENDATIONS
Achieved • Celebrate commemorative Ngati Porou Day.
• Establish Ngati Porou Calendar of Events.
• Endorse concept of annual Ngati Porou Festival.
• Develop strength in identity, mana – language,
history, oral culture – and pass on knowledge.
• Conserve cultural properties in Ngati Porou.
• Return Hikurangi to Ngati Porou ownership.
Ongoinga Establish Ngati Porou music resources and
recording company (Tuini Ngawai recording
studio) – as part of Radio Ngati Porou.
aCapture Hokowhitu Atu and other Ngati
Porou classics on video and disseminate to all
Ngati Porou.
aEstablish resource centre, return and preserve
historical material, complete inventory.
aEstablish Ngati Porou museum and art
gallery.
ECONOMIC DEVELOPMENT
He toa taua, he toa pahekehekeHe toa mahi kai, he toa mau tonu
27
The Ngati Porou Marae Hapu Fisheries Working
Party was convened by Selwyn Parata in 2004
to provide guidance in the development of an
appropriate structure to receive Ngati Porou’s
fisheries assets. The working party comprised
over 30 representatives from marae and hapu
across the rohe who received legal, economic
and commercial fisheries advice from the
Ngati Porou Fisheries Advisory Group of
Robert McLeod (chair), Matanuku Mahuika,
Whaimutu Dewes, Selwyn Parata, Ngarangi
Bidois. and Amo Houkamau.
It was critical that marae and hapu provided
the cultural oversight and perspective in the
design of any model developed on behalf of
Ngati Porou. Eight meetings of the Marae Hapu
Fisheries Working Party were held between
2004 and 2006. After much discussion, design
and redesign the marae hapu working party
confirmed the legal structure for receipt of the
fisheries at a meeting held in February 2006.
FISHERIES WORKING PARTYECONOMIC AND PROJECT DEVELOPMENT The most noteworthy achievement in economic development for the year was
the successful receipt of $36.1m of Ngati Porou fisheries assets after 17 years of
debate, litigation and negotiation. Another $9m in quota is expected by the end
of the year.
The $36.1m received in fishing quota, shares and cash was Ngati Porou’s part of the
$750m Maori fisheries settlement.
Te Ohu Kai Moana Trustee Ltd approved Ngati Porou’s Mandated Iwi Organisation
(MIO) and transferred the assets in late March. These comprised $22.5m worth of
shares in New Zealand’s largest fishing company, Aotearoa Fisheries Ltd, $11.2m
(2700T) in quota shares and $2.4m in cash and interest.
The outcome was the result of the collective effort made by a number of Ngati
Porou people over the years, culminating in the leadership provided by the runanga
board, the Ngati Porou Marae and Hapu Fisheries Working Party, and the Ngati
Porou Fisheries Advisory Group.
The clear mandate received – to establish Porou Ariki Trust as the MIO for Ngati
Porou, adopt the trust deed and for the runanga to be trustee – and the receipt of our
fisheries assets enables Ngati Porou to move on and focus on other developments,
confident in the structures we have put in place to achieve sustainable benefits and
gains for Ngati Porou.
In 2003, the runanga established Ngati Porou Fisheries Ltd (NPFL) to manage and
develop its commercial fisheries operations. Ngati Porou Seafoods Ltd has taken
over these functions with the current NPFL directors acting as interim directors.
The allocation provides Ngati Porou with a very strong asset base from which to
lever further investments into the industry.
As 100% shareholder of Ngati Porou Fisheries Ltd, the runanga received an annual
profit dividend of $300,000. As in previous years, the majority of this shareholder
dividend was invested in annual marae grants, the Ngati Porou Calendar of Events
and awards to Ngati Porou young achievers. The runanga is still on track to re-
establish the Ngati Porou Education Fund set to mature in 2011.
TE OHU KAIMOANA
POROU ARIKI TRUST(Mandated Iwi Organisation)
Ngati Porou Fisheries Ltd(fish operations)
Annual Catch Entitlement (ACE) Trader
Ngati Porou Seafoods Ltd (Asset Holding Company)
appoint
has governance over
quota shares
Aotearoa Fisheries Ltd
Structure of fishing entity
cash
Responsible Trustee
Ngati Porouadult members
Runanga Trustees
elect
Advisory Trustees
Ngati Porou marae
give advice
NGATI POROU FISHERIES LTDOVERVIEWThis year has presented many challenges and several notable highlights for Ngati
Porou Fisheries Ltd (NPFL). The challenges arose as the fishing industry continued
to operate within an environment of rationalisation, consolidation, and cooperation
due to the high value of the New Zealand dollar, increasing operational costs
especially fuel costs, environmental concerns over bottom trawling, biosecurity
threats, TACC reductions in key species, and noticeable changes in seasonality for
some key species as a result of major climatic events.
Despite all this, NPFL’s financial result is a solid performance with a profit significantly
higher than budget. Ngati Porou also celebrated a significant milestone this
year with the receipt of the allocation of fisheries assets, the establishment and
mandating of the Porou Ariki Trust and of Ngati Porou Seafoods Ltd as the asset
holding company to protect and manage the assets.
The staff have also seen some changes with the appointment of Mark Ngata as
new general manager. Bobby Reedy gives us stability and continuity and we hope
to see Ngarangi Bidois back providing support and analysis once family priorities
allow.
FINANCIAL PERFORMANCENgati Porou Fisheries Ltd’s financial achievements for the year end 30 June 2006
were measured as follows:
REVENUE (net)
Growth of $140,000 from $1.1m (budget) to $1.3m (actual)
QUOTA COSTS
Reduction of $97,000 from $442,000 (budget) to $345,000 (actual).
OPERATIONAL EXPENSES
Reduction of $141,000 from $674,000 (budget) to $533,000 (actual )
NET PROFIT SURPLUS
Growth of $282,000 from $495,000 (budget) to $777,000 (actual)
SHAREHOLDER ASSETS
Growth of $500,000 from $2.3m to $2.8m (fisheries settlement assets not included).
Note: In reading these financial results, it should be noted that Ngati Porou Seafoods Limited
was established from April 2006. This resulted in some Ace revenue and operating costs being
accounted for within NPSL which has reduced NPFL net surplus result. The consolidated group
result reflects an overall increase in net revenue and profit against budget, while operating
expenditure was reduced.
NGATI POROU FISHERIES LTD – Net Revenue & Cost Performance
General manager Mark Ngata
Ngati Porou Fisheries Limited Net Revenue & Cost Performance
-
200
400
600
800
1,000
1,200
1,400
1,600
1,800
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
($00
0)
Quota Costs
Net Revenue
Ops Exp
HIGHLIGHTS• Allocation of fisheries assets was a significant
milestone.
• Establishment of Porou Ariki Trust and Ngati
Porou Seafoods Ltd to protect and manage
the assets.
• Improved financial performance against
budget, despite TACC cuts in key revenue
species, increased leasing costs via Te Ohu Kai
Moana and negative economic pressure from
the high $NZ.
• Increased shareholder funds by $500,000.
• Expanded networks and knowledge
in aquaculture farming through visit to
operations in South Australia and Tasmania.
• Continued development of strategic
relationships with other Maori fisheries
businesses.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
29
DIVIDEND for 2006NPFL is pleased to make a dividend payment of $300,000 (40% of Net Profit After
Tax) to the shareholder, Te Runanga o Ngati Porou, against a budget forecast of
$198,000.
WEBSITES AND PUBLICATIONS RECOGNITIONNPFL is proud to support and be associated with ‘Nga Kohinga’ newsletter
publication which brings regular news to all Natis throughout the motu and the
‘Te Urunga ki Ngati Porou’ website register for students completing or achieving
tertiary qualifications and sectors of focus and interest for career networking.
ALLOCATION PROCESSWith asset allocation and entities being established to protect and manage them,
key tasks to be completed include:
• gaining charitable tax status for Porou Ariki Trust and Ngati Porou Seafoods Ltd
• establishing company compliance structures and procedures for Porou Ariki
Trust and Ngati Porou Seafoods Ltd
• assisting with Advisory Trustee nomination and election process
• gaining inshore asset allocation (approximate value $9m). This requires coastline
agreements with neighbouring iwi.
FISHERIES MANAGEMENTEveryone is concerned about sustainable fisheries resources. In previous years NPFL
has had limited access to the commercial stakeholder organisations that control
commercial resources. Now Ngati Porou Seafoods is a quota owner, membership
to these forums is automatic. The company intends to be an influential member in
ensuring fisheries resources are managed in a sustainable manner.
NPFL/NPSL DIRECTORS Whaimutu Dewes – Chairman
Bill Burdett
Dean Moana
Mark Ngata (resigned in May 2006 to take up
GM NPFL role)
Kody Pewhairangi
Heni Poutu
NPFL/NPSL STAFFNgarangi Bidois, General Manager to May 2006
Bobby Reedy, Office Administrator
Mark Ngata, General Manager from May 2006
Directors Bill Burdett, Heni Poutu, Whaimutu Dewes, Dean Moana, Kody Pewhairangi
0
500
1000
1500
2000
2500
3000
2003 2004 2005 2006
Ngati Porou Fisheries LimitedCash Investments Performance
2003 - 2006
ShareholdersFunds
NGATI POROU FISHERIES LTD – Cash investments performance 2003-2006
Shareholder funds
NPFL tautokos the Minister of Fisheries recent statement about ‘regional solutions
and input for regional problems’. This provides Ngati Porou with a significant
advantage as we are a key stakeholder in the commercial, recreational and
customary groups.
Developing a fisheries management plan that we all have input and management
responsibility for is essential towards successful sustainability. The alternative
– poor management practices, lack of communication and information, working in
different directions – is no longer an option.
RESEARCH & DEVELOPMENT The future sustainability and stability of our fisheries resources and financial
returns will depend significantly on improving our knowledge and understanding
of each marine species and the environment. This includes not only how and when
we harvest or what equipment we use, but also improving our knowledge of the
aquaculture and mari-culture sectors which are increasingly having an impact on
world seafood markets as wild fishery stocks globally continue to decline.
R&D Strategic PlanNPFL received funding during the year to begin developing its research &
development strategy. This funded a Ngati Porou graduate student to research
the development of a kaimoana-based commercial business. NPFL thanks Lesley
McLeod (BSc.MAppSc) for her contribution towards developing this strategy
which has already had a significant influence on the company’s future direction.
The company wishes Lesley the best with her PhD degree at Victoria University,
Wellington. Kia kaha - kia maia - kia manawanui.
Australian Aquaculture HikoiIn August 2005, several directors and the general manager visited various South
Australian aquaculture operations to acquire key knowledge and information
towards developing NPFL’s R&D strategy as well as extending networks for future
growth. The farming operations visited included eels, paua (abalone) and fish
(salmon) from the hatchery to the market.
Key points learned from the operators included:
• size does matter – most farms struggle to be profitable at less than 150 tonne per
year production
• Victoria & South Australia have regulatory frameworks more compatible to
marine farming (land or sea) than NZ
• development of farms to economic levels takes a lot of capital and requires
extremely patient shareholders
• strategic relationships, including those with research institutions, are critical.
THE COMING YEAR & BEYONDRationalisation within the fishing industry is likely to continue for the next year at
least. However, every cloud has a silver lining and despite these difficult conditions
Ngati Porou Seafoods Group is positive about the future outlook as numerous
opportunities exist that must be identified and explored.
Ngati Porou Fisheries Ltd will remain separate from the Ngati Porou Seafoods
Group, owned by Porou Ariki Trust. The quota shares will be managed from now
on solely within that group and reporting will be to the whanau and hapu through
the trustee of the Porou Ariki Trust, Te Runanga o Ngati Porou, and the advisory
trustees appointed by the marae.
Eel and abalone farming in South Australia.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
31
The establishment of Pakihiroa Farms Ltd at year’s end coupled with unacceptable
farms’ performance made for a year of mixed fortune for Pakihiroa and Puanga
stations. For the past few years, the Pakihiroa committee has recommended
the separation of the farming business from other runanga activities. This
recommendation took effect with operational management of Pakihiroa and
Puanga stations transferring to Pakihiroa Farms Ltd from 1 July 2006. The new Board
of Directors is confident returns will improve as a result. The farm assets, stock and
Puanga farm were transferred to PFL, which pays a lease to the runanga for using
Pakihiroa. The runanga remains a 100 percent shareholder of the new company.
OVERVIEWWith a freehold market value of $1.2m, Puanga was brought into the 2005-06 books
in advance of its sale and transfer to PFL. The benefit of this move was that a net
surplus of $766,917 was recorded instead of what would have been a net operating
loss of $438,083.
This loss reflects the year’s numerous challenges. A change in stock policy from
a 35:65 to a 65:35 sheep to cattle had a negative impact in the short term with
reduced revenue and fewer sheep sales. However, this and other major strategic
decisions are expected to provide long-term benefits.
Other challenges included the unexpected 20 percent slump in lamb prices,
compared to the previous year, and continued poor returns from wool. Challenging
climatic conditions caused damage to the land and contributed to high sheep
losses and high investment in repairs and maintenance. Appropriate decision-
making was impaired by difficulties in accessing timely and reliable information.
Additional costs arose as the committee monitored current farm performance
and drove the establishment of PFL as the best option for improving financial
performance and accountability.
The committee acknowledges these challenges and accepts that the Pakihiroa
and Puanga performance, both on and off-farm, was unacceptable for all involved
in the business. Various measures have been put in place to ensure the improved
performance of management and staff and to ensure the business is better able to
manage issues faced during the year.
The challenges also spurred the committee and the runanga to establish PFL
and farm management was transferred on 1 July 2006. This separation of the
runanga’s farming operations will provide greater transparency and performance
accountability.
OPERATIONAL OVERVIEWFarm production performanceFarm production was sound but slightly down on the previous year. However,
sheep stock losses were abnormally high due to weather-related delays in shearing
leading to fly strike.
ClimateAn excellent start to the season with a mild winter and greater than normal spring
grass cover was thwarted by a particularly wet start to summer. The rain persisted
with flooding in October and November and damage to the region’s hill country.
Exceptional pasture growth recorded on both stations provided a surplus of feed.
But pastures quickly lost quality resulting in reduced live-weight gains in stock.
Moist summer weather contributed to stock health problems including facial
eczema, barber’s pole and flystrike in sheep and particularly young lambs.
Sheep 2006 2005 2004
lambing % 115 131 131
lambs bred (docked) 4635 4937 4393
sheep losses % 11.5 1.89 3.4
Cattle
calving % 85 87 88
calves bred 506 488 547
cattle losses % 0.4 3.89 0.98
Pakihiroa directors around the board table.
Pakihiroa Farm manager Regan Poi.
PAKIHIROA AND PUANGA STATIONS
Sheep high up on Pakihiroa
Market performanceLamb
Lamb prices finished the 2005-06 season lower than expected due to the Kiwi dollar
remaining higher for longer than anticipated. The initial outlook of $61.50 a head
was revised to $57. Pakihiroa received an average $55 a head compared to $63 the
previous year (15 percent reduction). However, sales volumes were significantly
down compared to the previous year with almost 2000 fewer sales.
Lamb prices are expected to return to 2005 levels in the coming year.
Cattle
Cattle prices were relatively stable and, subject to exchange rates, the forecast for
the coming year is positive.
Farm developmentPakihiroa continued its investment in the land to address the continual erosion and
conservation requirements. Over $187,000 was spent on East Coast Forest Project
tree planting, conservation fencing, track maintenance and fertiliser application.
While the ECFP funding should encourage completion of tree planting or land
retirement on high risk land, this project has its own challenges and financial risks,
such as the non-recovery of investment.
Supervision and staffingLance Rickard (PGG Wrightson Consulting) continued to provide overall farm
supervision and support to staff with day-to-day affairs managed by Regan Poi
at Pakihiroa and Mo Koia at Puanga. The committee appreciates the efforts of
the supervisor and staff and thanks retiring Pakihiroa fencer Pat Boyle for his
contribution.
Financial overview
Expenditure
Expenditure for farming operations was up about $190,000 on previous years. One-
off expenses expected to see benefits in the future include East Coast Forest Project
Planting ($46,000), heifer grazing contract ($66,000), and fencing($30,000).
Capital structure
The committee was not able to repay runanga loans in full
from operating cash flows this year but the business made
principal loan repayments of about $80,000. PFL has since
refinanced its borrowing facilities with the Bank of New
Zealand and in October 2006 repaid in full its loans to the
runanga.
Other matters
Pakihiroa supported various initiatives beneficial to the
East Coast farming community including taking part in the
Tapuaeroa Project, aimed at improving farm production and
improved value chain “from plate to consumer”; the Sheep For
Profit management practice programme involving six other farms, and the Ngati
Porou Landowners Forum which includes a research and development strategy.
PAKIHIROA FARMS LTD – LOOKING AHEADIn line with corporate structure demands, the PFL board has adopted a more
commercial approach to expenditure and investment decisions. It forecasts first-
year earnings before interest and tax of $180,000 with growing returns in future
years. The corporate approach is expected to benefit both its runanga shareholder
and the PFL business.
Financial summary 2007 2006 2005 2004
forecast actual actual actual
Gross farm income 778,723 421,528 732,867 796,036
Total expenses 662,933 859,659 669,258 668,524
Other income – 49 20 92
Net operating surplus/(loss) $115,790 ($438,352) $63,629 $127,604
Revaluation of Puanga - $1.205m - -
Net operating surplus/(deficit) $115,790 $766,918 $63,629 $127,604
As new tracks evolve, so the forests grow – for production forestry and river gullies conservation.
Pakihiroa farm manager Regan Poi among poles planted for conservation purposes.
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
33
FINANCIAL STATEMENTSFor the year ended 30 June 2006
33
CONTENTS PAGE
TRUSTEES’ RESPONSIBILITY STATEMENT 34
FINANCIAL STATEMENTS
Statement of Financial Performance 35
Statement of Movements in Equity 36
Statement of Financial Position 37
Statement of Cash Flows 38
Statement of Accounting Policies 40
Notes to the Financial Statements 42
AUDIT REPORT 49
The trustees are responsible for the preparation, in accordance with New Zealand
law and generally accepted accounting practice, of financial statements which give
a true and fair view of the financial position of Te Runanga o Ngati Porou and group
as at 30 June 2006 and the results of their operations and cash flows for the year
ended 30 June 2006.
The Trustees consider that the financial statements of Te Runanga o Ngati Porou and
group have been prepared using accounting policies appropriate to Te Runanga
o Ngati Porou and group, consistently applied and supported by reasonable and
prudent judgement and estimates, and that all applicable financial reporting
standards have been followed.
The trustees have responsibility for ensuring proper accounting records have been
kept which enable, with reasonable accuracy, the determination of the financial
position of Te Runanga o Ngati Porou and group and enable them to ensure that
the financial statements comply with the Financial Reporting Act 1993.
The trustees have responsibility for maintenance of a system of internal control
designed to provide reasonable assurance as to the integrity and reliability of
financial reporting. The trustees consider that adequate steps have been taken to
safeguard the assets of Te Runanga o Ngati Porou and group and to prevent and
detect fraud and other irregularities.
The trustees are pleased to present the financial statements of Te Runanga o Ngati
Porou and group for the year ended 30 June 2006. The financial statements and
group financial statements for Te Runanga o Ngati Porou for the year ended 30 June
2006 on pages 35 to 48 were authorised for issue on 13 November 2006.
For and on behalf of the Trustees
A Mahuika S Parata
Chairman Deputy Chairman
Te Runanga o Ngati Porou and GroupTRUSTEES’ RESPONSIBILITY STATEMENT for the year ended 30 June 2006
Te Runanga o Ngati Porou and GroupSTATEMENT OF FINANCIAL PERFORMANCE for the year ended 30 June 2006
NOTE GROUP PARENT GROUP PARENTRevenue 2006 2006 2005 2005 Dividend Income – NPFL - 300,000 - 616,000 Farm Livestock Holding Gain 1 274 274 1,657 1,657 Farming Income 704,342 704,342 800,622 800,622 Gain on sale of Puanga Station 2 1,205,000 1,205,000 - -Interest Income 285,834 78,671 223,859 85,574 Net Fishing Income 3 1,294,933 - 1,360,703 - Rental Income 34,940 34,940 27,026 27,026 Service Contracts and Grants 4 2,813,774 2,813,774 3,136,797 3,136,797Sundry Income 118,027 118,027 90,860 97,000TOKM Fishing Allocation to Ngati Porou 5 29,429,529 - - -
TOTAL REVENUE 35,886,653 5,255,028 5,641,524 4,764,676 ExpensesAudit Fees 47,725 31,725 34,450 30,950 Bad and Doubtful Debts 6 39,271 39,271 (3,305) (3,305) Depreciation 7 248,092 242,501 171,553 167,290 Directors’ Fees (incl consulting fees) 8 158,981 - 152,265 - Farming Expenses 743,178 743,178 422,908 422,908 Impairment of Investment 9 - - 70,586 -Interest Expense 52,941 52,866 28,930 28,930Koha 13,316 13,316 33,995 33,745Marae and other grants given 10 314,001 314,001 552,041 552,041 Operating Lease Expenses 82,055 82,055 25,821 16,749Other Operating Expenses 1,901,585 1,623,964 2,248,439 2,116,209Staff Expenses 1,877,165 1,722,336 1,991,809 1,863,231 Trustees’ Fees 82,931 82,931 63,403 63,403
TOTAL EXPENSES 5,561,241 4,948,144 5,792,895 5,292,151 NET SURPLUS/(DEFICIT) $30,325,412 $306,884 $(151,371) $(527,475)
35
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an integral part of these Financial Statements.
NOTE GROUP PARENT GROUP PARENT 2006 2006 2005 2005
TOTAL OPENING EQUITY 7,665,663 5,827,617 7,817,034 6,355,092
Net Surplus/(Deficit) for the Year 30,325,412 306,884 (151,371) (527,475) TOTAL CLOSING EQUITY $37,991,075 $6,134,501 $7,665,663 $5,827,617
REPRESENTED BY:Closing Retained Earnings 36,492,217 4,635,643 6,166,805 4,328,759 Asset Revaluation Reserve 282,902 282,902 282,902 282,902 Capital Reserve Account – Farms 1,215,956 1,215,956 1,215,956 1,215,956 TOTAL CLOSING EQUITY $37,991,075 $6,134,501 $7,665,663 $5,827,617
Te Runanga o Ngati Porou and GroupSTATEMENT OF MOVEMENTS IN EQUITY for the year ended 30 June 2006
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an integral part of these Financial Statements.
37
NOTE GROUP PARENT GROUP PARENT 2006 2006 2005 2005Current AssetsWestpac Bank Accounts 5,788,467 372,549 3,350,156 933,771 Sundry Debtors 463,632 426,090 627,527 620,043 Related Parties Sundry Debtors 12 - 1,885,000 - 5,861 Prepayments 3,704 3,704 7,000 7,000 Property Intended for Disposal - - 87,157 87,157 TOTAL CURRENT ASSETS 6,255,803 2,687,343 4,071,840 1,653,832 Non Current AssetsNgati Porou Fisheries Ltd 16 - 555,182 - 555,182Ngati Porou Seafoods Ltd 16 - - - -Livestock 1 1,369,618 1,369,618 1,369,344 1,369,344 Fishing quota 5 10,181,127 - - -AFL income shares 5 16,886,280 - - -Mana Enterprise Loan Portfolio 13 - - 36,778 36,778 Advance - TWWONP 55,000 55,000 55,000 55,000 Property, Plant and Equipment 11 4,178,971 2,317,230 2,951,698 2,935,315 TOTAL NON CURRENT ASSETS 32,670,996 4,297,030 4,412,820 4,951,619 TOTAL ASSETS $38,926,799 $6,984,373 $8,484,660 $6,605,451 Current LiabilitiesGST Payable 83,270 61,374 42,184 38,804 Sundry Creditors 460,954 396,998 649,085 611,302 Employee Entitlements 71,243 71,243 55,819 55,819 Income in Advance 111,414 111,414 28,076 28,076 Hire Purchase (current) 14 8,843 8,843 13,290 13,290 Other liabilities - - 21,700 21,700 TOTAL CURRENT LIABILITIES 735,724 649,872 810,154 768,991 Non Current LiabilitiesHire Purchase (non-current) 14 - - 8,843 8,843Westpac Term Loan 15 200,000 200,000 - -
TOTAL NON CURRENT LIABILITIES 200,000 200,000 8,843 8,843 EQUITY 37,991,075 6,134,501 7,665,663 5,827,617 TOTAL FUNDS EMPLOYED $38,926,799 $6,984,373 $8,484,660 $6,605,451
Te Runanga o Ngati Porou and GroupSTATEMENT OF FINANCIAL POSITION as at 30 June 2006
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an integral part of these Financial Statements.
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an integral part of these Financial Statements.
NOTE GROUP PARENT GROUP PARENT 2006 2006 2005 2005CASH FLOWS FROM OPERATING ACTIVITIES Cash was provided from: Grants and Contract Income 2,803,428 2,772,153 2,939,644 2,933,783 Fishing Quota 1,279,639 - 1,406,716 - Dividend Income - 300,000 - 866,000 Farm 994,461 994,461 598,612 598,612 Other 152,967 152,967 117,886 124,026 Interest 268,588 73,325 223,828 90,977 TOKM Allocation (cash) 2,362,122 - - - 7,861,205 4,292,906 5,286,686 4,613,398
Cash was applied to: Payments to suppliers and operating expenses 3,445,666 3,019,256 3,174,666 2,925,457 Payments to employees & trustees 1,944,672 1,789,843 2,112,173 1,933,594 GST (41,086) (22,570) (2,480) (29,010) Interest 52,941 52,866 28,930 28,930
5,402,193 4,839,395 5,313,289 4,858,971 NET CASH INFLOW/(OUTFLOW) FROMOPERATING ACTIVITIES 17 2,459,012 (546,489) (26,603) (245,573)
CASH FLOWS FROM INVESTING ACTIVITIES Cash was provided from: Mana Principal Repayments 5,322 5,322 32,910 32,910 Sale of Assets 7,504 7,504 19,787 19,787 12,826 12,826 52,697 52,697
Cash was applied to: Purchase of Fixed Assets 198,547 192,579 170,104 163,920 TWWONP Advance - - 55,000 55,000
198,547 192,579 225,104 218,920
NET CASH INFLOW/(OUTFLOW) FROMINVESTING ACTIVITIES (185,721) (179,753) (172,407) (166,223)
Te Runanga o Ngati Porou and GroupSTATEMENT OF CASH FLOWS for the year ended 30 June 2006
Te Runanga o Ngati Porou and GroupSTATEMENT OF CASH FLOWS for the year ended 30 June 2006
GROUP PARENT GROUP PARENT 2006 2006 2005 2005CASH FLOWS FROM FINANCING ACTIVITIES Cash was provided from: Hire Purchase Activities - - 17,685 17,685 Loans and Advances 200,000 200,000 - - 200,000 200,000 17,685 17,685
Cash was applied to: Hire Purchase Activities 13,280 13,280 4,447 4,447 Other borrowings 21,700 21,700 - - 34,980 34,980 4,447 4,447
NET CASH INFLOW/(OUTFLOW) FROMFINANCING ACTIVITIES 165,020 165,020 13,238 13,238 NET INCREASE/(DECREASE) IN CASH HELD 2,438,311 (561,222) (185,772) (398,558) Add: Opening balance of cash 3,350,156 933,771 3,535,928 1,332,329 CLOSING BALANCE OF CASH $5,788,467 $372,549 $3,350,156 $933,771
39
The accompanying Statement of Accounting Policies and Notes to the Financial Statements form an integral part of these Financial Statements.
1. REPORTING ENTITYThe reporting entity is Te Runanga o Ngati Porou. Financial statements presented here are for Te Runanga o Ngati Porou and the consolidated financial statements of the Group comprising Te Runanga o Ngati Porou and its subsidiaries.
2. GENERAL ACCOUNTING POLICIESTe Runanga o Ngati Porou operates as a Maori Trust Board in accordance with the Maori Trust Boards Act 1955. The financial statements have been prepared in accordance with the requirements of the Maori Trust Boards Act 1955 and the Financial Reporting Act 1993. The general accounting policies recognised as appropriate for the measurement and reporting of earnings and financial position on a historical basis are followed, except for Pakihiroa Station which is included at valuation at purchase date and livestock which are valued at current market values. The reporting currency is New Zealand dollars. Reliance is placed on the fact that Te Runanga o Ngati Porou is a going concern.
3. SPECIFIC ACCOUNTING POLICIESThe specific accounting policies used in the preparation of the financial statements are as follows:
Consolidated Financial Statements
The consolidated financial statements comprise Te Runanga o Ngati Porou (the “parent”), its subsidiaries and other
controlled entities where Te Runanga o Ngati Porou meets the control tests of FRS 37: Consolidating Investments in
Subsidiaries (the “group”).
Consolidation of Subsidiary and Other Entities
Subsidiaries and other entities are those entities controlled by Te Runanga o Ngati Porou. The group financial statements
incorporate the financial statements of the parent and its subsidiaries and other entities, which have been consolidated
using the purchase method. The results of any subsidiaries that become or cease to be part of the group during the year
are consolidated from the date that control commenced or until the date that control ceased.
All inter-entity transactions, balances and unrealised gains are eliminated on consolidation.
Revenue Recognition
Government grants are recognised as revenue when eligibility for grants has been established by the grantor agency.
Fishing Quota income is recognised when cash is received or receivable for the lease of quota irrespective of the fishing
season to which it relates. Interest is recognised as accrued. Other income is recognised when goods or services are
provided.
Property, Plant and Equipment
Property, plant and equipment are recorded at cost less accumulated depreciation except Pakihiroa Station which is
included at the valuation at the date of settlement. It is not the policy of Te Runanga o Ngati Porou to revalue this farm
as there are restrictions to the title of the land. The land and buildings were recorded at net current values as at 30 June
1993 by an independent registered valuer, Andrew Warren and Associates. Subsequent additions to the station have
been recorded at cost. All assets except land and the woodlot have been depreciated.
Depreciation
For accounting purposes, depreciation is calculated on a diminishing value basis, which will write off the cost or
revaluation of the assets evenly over their expected useful lives. The following rates have been applied:Buildings 2.5% - 4% Motor Vehicles 8% - 26%Building Improvements 12% - 33% Plant and Machinery 3% - 50%Office Equipment Furniture and Fittings 3% - 40%- Computer Equipment 33% - 40%- Other Equipment 10% - 40%
Accounts ReceivableAccounts receivable are valued at net realisable value.
InvestmentsInvestments are valued at the lower of cost or net realisable value.
Te Runanga o Ngati Porou and GroupSTATEMENT OF ACCOUNTING POLICIES for the year ended 30 June 2006
LivestockLivestock is valued at estimated market values as at 30 June 2006 by an independent registered valuer, Williams & Kettle Ltd, Ruatoria. Changes in value of existing productive livestock are recorded as a holding gain or loss and are recorded in the Statement of Financial Performance.
Fishing quota
Fish quota has been recorded at fair value on recognition. Fair value has been determined by the trustees based on the
“income-earning potential” of the quota using the Discounted Cash Flow approach.
Fish quota will not be depreciated but will be reviewed annually by the trustees for Impairment.
Investment in Aotearoa Fisheries Limited (AFL) Income Shares
Investment in Aotearoa Fisheries Limited (AFL) Shares has been recorded at fair value on recognition. Fair value has
been determined by the trustees in accordance with FRS-36 (Accounting for Acquisitions Resulting in Combinations of
Entities or Operations) using a Net Tangible Asset backing methodology taking into account the restrictions over the
shares including lack of control, voting rights and liquidity. The investment in AFL shares will be reviewed annually by
the trustees for Impairment.
Mana Loan Portfolio
Mana loans are stated at expected realisable value after allowance for doubtful debts.
Dividends
Dividends are recognised in the financial year in which they are authorised and approved by the Board of Directors of
the subsidiary entities.
Statement of Cash FlowsThe Statement of Cash Flows has been prepared exclusive of GST, which is consistent with the method used in the Statement of Financial Performance.The following definitions have been used for the preparation of the Statement of Cash Flows:(i) Cash includes coins, notes, demand deposits or highly liquid investments for which there is a recognised ready
market and which are unconditionally convertible to coins and notes at the board’s option within no more than two working days and which the board regards as part of its day-to-day cash management.
(ii) Operating Activities include all transactions and other events that are not investing or financing activities.(iii) Investing Activities are those activities relating to the acquisition, holding and disposal of fixed assets and of
investments such as securities, not falling within the definition of cash.(iv) Financing Activities are those activities which result in changes in the size and composition of the capital structure
of the board, both equity and debt not falling within the definition of cash.
Taxation
Te Runanga o Ngati Porou and Group (as a Charitable Organisation) is exempt from Income Tax.
Goods and Services TaxThe financial statements have been prepared stating all income and expenditure items exclusive of GST, except accounts receivable and accounts payable which are GST inclusive.
Finance LeasesLeases under which Te Runanga o Ngati Porou and Group assume substantially all the risks and rewards of ownership are classified as finance leases and are capitalised. The finance charge is allocated to periods during the lease term so as to produce a constant period rate of interest on the outstanding balance of the liability for each period.
Operating LeasesOperating lease rentals are recognised evenly over the expected period of benefit to Te Runanga o Ngati Porou and Group.
Comparative FiguresComparative information has been reclassified, where necessary, to achieve consistency in disclosure with the current year.
4. CHANGES IN ACCOUNTING POLICIESFishing quota and Investment in AFL shares.These assets are new this year as a result of the TOKM fishing allocation. As a result Te Runanga o Ngati Porou has implemented new accounting policies (refer above). There have been no other changes in accounting policies. All accounting policies have been applied on bases consistent with the previous year.
Te Runanga o Ngati Porou and GroupSTATEMENT OF ACCOUNTING POLICIES for the year ended 30 June 2006
41
1. FARM LIVESTOCK HOLDING GAIN Grants/contract income from public funding agencies is comprised as follows: GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Sheep Market Values 642,498 642,498 508,404 508,404
Cattle Market Values 727,120 727,120 860,940 860,940
Total livestock $1,369,618 $1,369,618 $1,369,344 $1,369,344
Total Holding Gain/(Loss) $274 $274 $1,657 $1,657
Holding Gain
The farm livestock holding gain of $274 (2005: $1,657) represents the movement in market livestock values (Pakihiroa
and Puanga Stations) from one year to the next.
Market Values
Sheep and cattle on Pakihiroa and Puanga Stations were independently valued by Williams & Kettle Ltd (Ruatoria)
consistent with previous years. This livestock was sold to Pakihiroa Farms Limited after 30 June 2006 at these market
values. 2. GAIN ON SALE OF PUANGA STATION TO PFL GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Puanga Station land, woodlot & buildings 1,845,000 1,845,000 640,000 640,000
Increase in value of Puanga Station $1,205,000 $1,205,000 - -
During the year Te Runanga o Ngati Porou, working through the Farm Committee, progressed the establishment of a
100% wholly owned subsidiary, Pakihiroa Farms Limited (PFL) to manage the farming activities. Te Runanga o Ngati
Porou agreed to transfer its farming assets (excluding Pakihiroa Station which will be leased to PFL) and liabilities to
PFL at market values.
Puanga Station has previously been recorded in the financial statements as cost price ($640,000) and the $1,205,000
gain on sale of Puanga Station reflects the increase in the value of Puanga Station.
The transfer of assets was approved prior to year end. However, formal settlement of the $1,845,000 owing by Pakihiroa
Farms Limited to Te Runanga o Ngati Porou was completed on 16 October 2006. The remaining assets and liabilities
were transferred after year end as per Note 22.
3. NET FISHING INCOME GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005 Gross ACE Income 1,754,145 - 1,710,043 - Less: Resource Costs 459,212 - 349,340 -
Net Fishing Income $1,294,933 $1,360,703 -
Net Fishing Income reflects the ACE (Annual Catch Entitlement) Quota Trading Income for the year earned by Ngati
Porou Fisheries Limited and Ngati Porou Seafoods Limited before company operating expenses.
4. SERVICE CONTRACTS AND GRANTS GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005 Department of Child Youth & Family Services - 604,836 - 1,050,282 Housing Corporation of NZ - 559,906 - 492,643 Ministry of Education - 234,862 - 362,727 Ministry of Health - 171,106 - 153,800 Ministry of Justice - 138,634 - 161,444 Ministry of Maori Development - 416,987 - 742,265
Ministry of Social Development - 498,776 - 35,851 Other Contracts and grants received - 188,667 - 137,785 Total Service Contracts and Grants - $2,813,774 $3,136,797 Te Runanga o Ngati Porou is contracted by a wide range of Government and Non-Government entities to provide a
range of services, primarily to Ngati Porou whanau living in the East Coast and Gisborne.
Te Runanga o Ngati Porou and GroupNOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
43
5. TOKM FISHING ALLOCATION TO NGATI POROU On 31 March 2006, Te Ohu Kai Moana Trustee Limited (TOKM) approved Te Runanga o Ngati Porou‘s Mandated Iwi
Organisation (MIO) status, and an allocation of Fish Quota, Quota Shortfall Cash, Aotearoa Fisheries Limited (AFL) Shares
and other Cash was transferred at the following values: GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Cash and interest 2,127,917 - - -
Quota shortfall cash 234,205 - - -
Fish Quota 11,225,319 - - -
AFL shares 22,515,040 - - -
Total settlement $36,102,481 - - -
These assets have been initially recognised by the Group at the following fair values:
Cash and interest 2,127,917 - - -
Quota shortfall cash 234,205 - - -
Fish Quota 10,181,127 - - -
AFL shares 16,886,280 - - -
Total TOKM allocation recognised $29,429,529 - - -
Fishing Entity Structures
The TOKM allocation assets have been recognised in the Te Runanga o Ngati Porou financial statements reflecting Te
Runanga o Ngati Porou Trustees as the Responsible Trustee for Porou Ariki Trust (established to form the functions of the
Mandated Iwi Organisation – MIO). Porou Ariki Trust has a 100% shareholding in Ngati Porou Seafoods Limited (Asset
Holding Company). Upon allocation:
• Porou Ariki Trust received the cash from Te Ohu Kaimoana and
• NPSL received the Quota, Quota Shortfall Cash and Aotearoa Fisheries Limited Income Shares.
Recognition of Allocation as a Revenue Receipt rather than as a Capital Receipt
Consistent with New Zealand Generally Accepted Accounting Practice, the trustees of Te Runanga o Ngati Porou have
determined the allocation of fishing settlement assets is a revenue receipt rather than a capital receipt. Recognition of
the allocation assets as a revenue receipt is a financial reporting requirement. These financial reporting requirements
do not detract from Te Runanga o Ngati Porou’s position that these allocation assets have always belonged to Ngati
Porou and have been returned to the iwi.
Annual Review of TOKM Allocation Assets Carrying Values
Generally Accepted Accounting Practice requires an annual review of the carrying values of the Quota and Aotearoa
Fisheries Limited Income Shares for impairment. With Ngati Porou having received allocation within three months of year-
end (30 June 2006) there is little publicly-available financial information and trading history to inform a robust valuation
process. Te Runanga o Ngati Porou in conjunction with the board of Ngati Porou Seafoods Ltd (Asset Holding Company)
and professional advisers (Actuaries and Accountants) undertook a detailed review of carrying values as at 30 June 2006
and determined that the following approaches were to be taken over the valuations of assets as at 30 June 2006:
• Using a discounted cash-flow valuation methodology and an 8% discount rate, the TOKM quota values should be
written-down (prior to initial recognition) by approximately $1 million as at 30 June 2006 to reflect the income
earning potential of the quota to Ngati Porou
• Using a net tangible assets valuation methodology, the TOKM AFL Income Share values assigned should be written-
down by approximately $5.6 million (or 25%) to reflect the inability to generate returns to Ngati Porou until
approximately 2009/2010 and the various restrictions attached to these shares such as no voting rights and no
ability to sell the income shares.
Valuation of these assets within a new and evolving environment (especially the AFL Income Shares)
required the exercise of considerable judgement and the Trustees believe the fair values recognised for
these assets as at 30 June 2006 is prudent.
Te Runanga o Ngati Porou and GroupNOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
6. BAD AND DOUBTFUL DEBTS GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Bad and doubtful debts 39,271 39,271 (3,305) (3,305)
During the year, the provision for doubtful debts on Mana Loans was increased to match the outstanding principal and
interest. This was seen as prudent and reflects the intention to wind up the activity of the Mana Loan Portfolio next
year (2006/07).
7. DEPRECIATION GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005 Buildings 32,921 32,931 26,383 26,383 Taonga 18,321 18,321 19,285 19,285 Motor Vehicles 44,173 44,173 56,069 56,069 Office Equipment 104,565 99,931 49,443 45,901` Furniture & Fittings 6,403 5,436 6,455 5,734 Plant & Equipment 7,918 7,918 8,167 8,167 Hire Purchase Assets 4,613 4,613 3,822 3,822 Assets held for Resale - - 1,929 1,929 Depreciation $218,914 $213,323 $171,553 $167,290 Assets written-off 29,178 29,178 - - Total Depreciation and Assets written-off $248,092 $242,501 $171,553 $167,290 8. DIRECTORS’ FEES (including director consulting fees) GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Total Directors’ Costs 158,981 152,265
Included within total directors’ costs are payments to individual directors of:
W Dewes (Chairman) 10,000 - 10,000 -
W Burdett 8,000 - 8,000 -
D Moana 8,000 - 8,000 -
M Ngata (resigned 9 May 2006) 6,667 - 8,000 -
K Pewhairangi 8,000 - 8,000 -
H Poutu 8,000 - 8,000 -
Total Directors’ Fees $48,667 - $50,000 -
W Dewes (Consultancy Fees) 67,129 - 72,441 -
Total Directors and Consulting Fees $115,796 - $122,441 -
Directors’ Fees relate to Ngati Porou Fisheries Ltd. No Directors’ Fees were paid by Ngati Porou Seafoods Ltd for the period
ended 30 June 2006. The Board of Ngati Porou Fisheries Ltd and Ngati Porou Seafoods Ltd approved payment of consultancy
fees to the Chairman (W Dewes) for additional services provided to the companies outside the scope of the Chairman.
9. IMPAIRMENT OF INVESTMENT GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Nga Hukatai Limited - - - 70,586
During 2005 Te Runanga o Ngati Porou transferred an investment of $70,586 in Nga Hukatai Ltd to Ngati Porou Hukatai
Ltd (NPHL). NPHL is 100% owned by Ngati Porou Fisheries Ltd, which in turn is 100% owned by Te Runanga o Ngati
Porou. The shares transferred to NPHL comprised 17% of total capital in Nga Hukatai Ltd. The investment in Nga Hukatai
Ltd became impaired and was subsequently written off for a loss of $70,586. No further write-downs have been incurred
in 2006. Ngati Porou Hukatai Ltd has not traded in 2005 or 2006. No further investment has been made in 2006.
10. MARAE AND OTHER GRANTS GIVEN GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Marae Grants 250,000 250,000 343,000 343,000
Ngati Porou activities & other grants 49,001 49,001 194,041 194,041
Ngati Porou East Coast Rugby 15,000 15,000 15,000 15,000
Total Marae and Other Grants Given $314,001 $314,001 $552,041 $552,041
Te Runanga o Ngati Porou has largely distributed its annual dividend received from Ngati Porou Fisheries Ltd of $300,000
(2005: $616,000) back into the Ngati Porou Community through the above Marae and Other Grants.
Te Runanga o Ngati Porou and GroupNOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
11. PROPERTY, PLANT AND EQUIPMENT GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005 Freehold land and woodlot
At Cost 2,386,148 732,767 1,348,767 1,348,767 $2,386,148 $732,767 $1,348,767 $1,348,767Buildings At Cost 1,425,471 1,233,852 1,151,162 1,151,162Accumulated Depreciation 371,599 371,599 316,928 316,928 $1,053,872 $862,253 $834,234 $834,234Plant and Equipment At Cost 93,254 93,254 138,331 129,905Accumulated Depreciation 78,877 78,877 92,255 91,007 $14,377 $14,377 $46,076 $38,898Furniture and Fittings At Cost 62,605 54,501 99,213 93,344Accumulated Depreciation 35,345 33,526 54,271 53,436 $27,260 $20,975 $44,942 $39,908Office Equipment At Cost 591,668 571,811 634,504 626,696Accumulated Depreciation 414,564 405,163 530,331 526,694 $177,104 $166,648 $104,173 $100,002Motor vehicle At Cost 347,304 347,304 409,475 409,475Accumulated Depreciation 196,843 196,843 237,167 237,167 $150,461 $150,461 $172,308 $172,308Hire Purchase Assets At Cost 27,724 27,724 40,163 40,163Accumulated Depreciation 6,630 6,630 6,046 6,046 $21,094 $21,094 $34,117 $34,117Taonga At Cost 499,026 499,026 499,126 499,126Accumulated Depreciation 150,371 150,371 132,045 132,045 $348,655 $348,655 $367,081 $367,081
Total $4,178,971 $2,317,230 $2,951,698 $2,935,315
Valuations
The most recent rating valuations of land and buildings dated 30 September 2005 are as follows:
• Onepoto Road, Hicks Bay 249,000
• Barry Avenue, Ruatoria (TRONP) 186,000
• Hekiera Road, Ruatoria (Whare Wananga) 318,000
• 144 Waiomatatini Road, Ruatoria (Tourism Building) 35,000
• 195 Wainui Road, Gisborne (Porou Ariki) 193,000
• 199 Wainui Road, Gisborne (Hamoterangi) 146,000
• Pakihiroa Station (Title Restrictions) 5,110,000
• Puanga Station (Freehold) 1,775,000
$8,012,000
Tyndall Road Property
In October 1996, Te Runanga o Ngati Porou received title to a property in Tyndall Road, Gisborne from what was
previously the Department of Land and Survey Information (DOSLI). The title was received by the runanga on behalf
of Te Reo o Te Iwi Kokiri, as Te Reo o Te Iwi Kokiri was still in the process of becoming a separate legal entity.
It is still undecided which entity will ultimately hold title to the property. As the runanga is only holding
the property until the ultimate beneficiary is determined it has not recognised the property in its financial
Te Runanga o Ngati Porou and GroupNOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
45
12. RELATED PARTIES Amounts outstanding between Te Runanga o Ngati Porou and related parties are:
GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Pakihiroa Farms Limited - 1,845,000 - -
Ngati Porou Fisheries Limited - 40,000 - 5,861
Total Related Parties Sundry Debtors - $1,885,000 - $5,861
The Pakihiroa Farms Limited sundry debtor was settled after 30 June 2006 as part of the transfer of assets and liabilities
relating to the farming activities from Te Runanga o Ngati Porou to Pakihiroa Farms Limited. The consideration was the
issue of shares for the net market value of assets transferred.
13. MANA ENTERPRISE LOAN PORTFOLIO GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Mana Enterprise Loan Portfolio Balances 496,217 496,217 516,323 516,323
Less: Provision for Doubtful Debts 149,015 149,015 117,559 117,559
347,202 347,202 398,764 398,764
Less Internal Loans:
Te Runanga o Ngati Porou 112,500 112,500 112,500 112,500
Pakihiroa Station 234,702 234,702 249,486 249,486
Net External Mana Loan Portfolio $0 $0 $36,778 $36,778
During the year, the provision for doubtful debts on external Mana Loans was increased to make full provision for the
non-recoverability of outstanding external Mana Loans. As noted in Note 22, subsequent events, Pakihiroa Farms Ltd
repaid its Mana Loan commitment to the runanga.
14. HIRE PURCHASE AND LEASE AGREEMENTS GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Total Hire Purchase & Lease Liabilities 9,720 26,966 9,720 26,966
Less: Finance Charges 877 1,833 877 1,833
Total Hire Purchase & Lease Liabilities
excluding Finance $8,843 $22,133 $8,843 $22,133
Hire purchase & lease liabilities payable:
Within one year 8,843 8,843 13,290 13,290
Between one and two years - - 8,843 8,843
Total $8,843 $8,843 $22,133 $22,133
15. WESTPAC TERM LOAN GROUP 2006 PARENT 2006 GROUP 2005 PARENT 2005
Pakihiroa and Puanga Station 200,000 200,000 - -
The loan is secured by way of mortgage on Puanga Station and a general security over the livestock of Pakihiroa and
Puanga Stations. This was a fixed term mortgage commencing on 29 December 2005 and repayable on 29 December
2007. As at 30 June 2006, this fixed term loan carries interest at 8.80% per annum.
As noted in the Note 22, subsequent events, this loan was fully repaid on 16 October 2006 by Pakihiroa Farms Limited.
Te Runanga o Ngati Porou and GroupNOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
Te Runanga o Ngati Porou and GroupNOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
16. INVESTMENTS IN SUBSIDIARIESSUBSIDIARIES OWNERSHIP BALANCE DATE PRINCIPAL ACTIVITY
2006 2005
Ngati Porou Fisheries Limited 100% 100% 30 June 2006 Fish Quota management
Pakihiroa Farms Limited 100% - 30 June 2006 Farming management
Te Runanga o Ngati Porou as Responsible Trustee:
Porou Ariki Trust 100% - 30 June 2006 Effective Mandated Iwi Organisation
Ngati Porou Seafoods Limited 100% - 30 June 2006 Asset holding
Ngati Porou Seafoods Ltd was incorporated on 16 March 2006 as an asset holding entity to record the receipt of fishing
allocation assets from TOKM. The assets held in Ngati Porou Seafoods Ltd have to be managed in accordance with the
Trust Deed of Porou Ariki Trust.
Porou Ariki Trust was set up by Te Runanga o Ngati Porou during the current year. The Porou Ariki Trust was established
to perform the functions of a Mandated Iwi Organisation (MIO) under the Maori Fisheries Act 2004 on behalf of Te
Runanga o Porou which has official MIO status in its capacity as trustee. These functions primarily include receiving and
holding settlement assets and establishing asset-holding companies.
Pakihiroa Farms Ltd (PFL) was incorporated on 25 January 2006. PFL was set up to manage the farming activities. Te
Runanga o Ngati Porou agreed to transfer its farming assets (excluding Pakihiroa Station as it has restrictions over
transfer of title and will be leased to PFL instead) and liabilities to PFL at market values.
The transfer of the land and buildings was approved prior to year end. However, formal settlement of the $1,845,000
owing by Pakihiroa Farms Ltd to Te Runanga o Ngati Porou was completed on 16 October 2006. The transfer of the
remaining assets and liabilities took place after year end, per Note 22.
17. NET CASH FLOW FROM OPERATING ACTIVITIES GROUP PARENT GROUP PARENT 2006 2006 2005 2005 Net Profit/(Loss) Per Financial
Statements 30,325,412 306,885 (151,371) (527,474) Non Cash Items:
Gain on sale of Puanga Station (1,205,000) (1,205,000) - - TOKM Allocation (non-cash) (27,067,407)
Depreciation 248,092 242,491 171,553 167,290
Bad and Doubtful Debts 39,271 39,271 (3,305) (3,305)
Impairment in Investment - - 70,586 -
Holding Gain/Loss (274) (274) (1,657) (1,657)
2,340,094 (616,627) 85,806 (365,146) Add Movements in Working Capital: Decrease/(Increase) in Debtors
and Prepayments 167,201 163,110 (180,340) 23,220 Increase/(Decrease) in Creditors (48,283) (92,972) 57,025 85,447 Decrease in Inventory - - 10,906 10,906 118,918 70,138 (112,409) 119,573 Net Cash Inflow /(Outflow) $2,459,012 $(546,489) $(26,603) $(245,573)
47
Te Runanga o Ngati Porou and GroupNOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2006
18. FINANCIAL INSTRUMENTSThe runanga is party to financial instruments as part of its normal operations. These financial instruments include bank
accounts, short term deposits, investments, debtors, creditors and loans. All financial instruments are recognised in the
Statement of Financial Position and all revenues and expenses in relation to financial instruments are recognised in the
Statement of Financial Performance. All financial instruments are shown at their estimated fair value.
Credit Risk
Financial instruments which potentially subject the runanga to credit risk principally include cash, short term deposits
and accounts receivable. Credit risk with respect to cash and short term deposits is reduced by investing in a registered
bank. While accounts receivable are unsecured, the majority of the debtors are with government organisations.
19. RADIO NGATI POROUThe runanga owns two radio licences (frequencies), AM 585 & FM 98.1. Radio Ngati Porou (RNP) is currently in operation
as a stand-alone entity, separate from the day-to-day financial control of the runanga. During the 1993/94 year, NZ On
Air transferred the assets it purchased for RNP’s purposes to the runanga. As the runanga receives no financial benefit
from these frequencies, the assets have been included in the books at no value.
20. CONTINGENT LIABILITIES Te Runanga o Ngati Porou is not aware of any contingent liabilities as at 30 June 2006 (2005: Nil)
21. COMMITMENTSMajor Regional Investment: Tairawhiti Land Development Trust
Te Runanga o Ngati Porou is a contributor to the Tairawhiti Development Task Force investment in the major regional
initiative undertaken by NZ Trade and Enterprise and has committed $150,000 to this venture. The commitment
comprises $50,000 per annum for three years from 2005.
There are no capital commitments as at 30 June 2006 (2005: Nil).
22. SUBSEQUENT EVENTSPakihiroa Farms Limited
With effect 1 July 2006, the net assets and liabilities of the runanga’s farming activities (Pakihiroa – excluding land and
buildings and Puanga Stations) were transferred from the runanga to Pakihiroa Farms Ltd. Pakihiroa Farms Ltd is 100%
owned by the runanga.
The market value of the net assets (assets less liabilities) transferred to Pakihiroa Farms Limited was $2.5 million and the
consideration paid to Te Runanga o Ngati Porou were shares to an equivalent value in Pakihiroa Farms Ltd.
On 16 October 2006, Pakihiroa Farms Limited repaid its Mana Loan with Te Runanga o Ngati Porou.
AUDIT REPORT
TO THE READERS OF TE RUNANGA O NGATI POROU AND GROUP’sFINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2006
The Auditor-General is the auditor of Te Runanga o Ngati Porou (the Trust Board). The Auditor-General has appointed me, Graham Naylor, using the staff and resources of Deloitte, to carry out the audit of the financial statements of the Trust Board, on his behalf, for the year ended 30 June 2006.
Unqualified OpinionIn our opinion the financial statements of the Trust Board and Group on pages 35 to 48:- comply with generally accepted accounting practice in New Zealand; and- fairly reflect:
- the Trust Board and Group’s financial position as at 30 June 2006; and- the results of their operations and cash flows for the year ended on that date.
The audit was completed on 13 November 2006 and is the date at which our opinion is expressed. The basis of our opinion is explained below. In addition, we outline the responsibilities of the Board of Trustees and the Auditor, and explain our independence.
Basis of OpinionWe carried out the audit in accordance with the Auditor-General’s Auditing Standards, which incorporate the New Zealand Auditing Standards. We planned and performed the audit to obtain all the information and explanations we considered necessary in order to obtain reasonable assurance that the financial statements did not have material misstatements, whether caused by fraud or error.Material misstatements are differences or omissions of amounts and disclosures that would affect a reader’s overall understanding of the financial statements. If we had found material misstatements that were not corrected, we would have referred to them in our opinion. The audit involved performing procedures to test the information presented in the financial statements. We assessed the results of those procedures in forming our opinion.Audit procedures generally include:- determining whether significant financial and management controls are working and can be relied on to produce complete
and accurate data;- verifying samples of transactions and account balances;- performing analyses to identify anomalies in the reported data;- reviewing significant estimates and judgements made by the Board of Trustees;- confirming year-end balances;- determining whether accounting policies are appropriate and consistently applied; and- determining whether all financial statement disclosures are adequate.We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements.We evaluated the overall adequacy of the presentation of information in the financial statements. We obtained all the information and explanations we required to support our opinion above.
Responsibilities of the Board of Trustees and the AuditorThe Board of Trustees is responsible for preparing financial statements that show the financial position of the Trust Board and Group as at 30 June 2006 and the results of their operations and cash flows for the year ended on that date. The Board of Trustees’ responsibilities arise from the Maori Trust Boards Act 1955. We are responsible for expressing an independent opinion on the financial statements and reporting that opinion to you. This responsibility arises from section 15 of the Public Audit Act 2001 and section 31(2) of the Maori Trust Boards Act 1955.
IndependenceWhen carrying out the audit we followed the independence requirements of the Auditor-General, which incorporate the independence requirements of the Institute of Chartered Accountants of New Zealand. Other than the audit, we have no relationship with or interests in the Trust Board.
Graham Naylor
Deloitte
On behalf of the Auditor-General, Hamilton, New Zealand
49
STAFF DIRECTORY 1 JULY 2005 - 30 JUNE 2006
Chief Executive Officer Amohaere Houkamau
SENIOR MANAGERS Projects Lilian Tangaere-BaldwinWhanau Hapu Development Anne Huriwai, transferred from Housing 1/2/06Finance Manager Monty ManuelEconomic Development Administration Mike Ransley, resigned December 2005Human Resource Agnes Walker, resigned December 2005
CORPORATE SERVICES Office Manager Josie TangaerePersonal Assistant to the CEO Ruihana PaengaBoard Administration Albertha McFarlane, transferred to Reception GisborneBoard Administration Josie TangaereFinance Officer Yvonne WilliamsFinance Officer Rangiawhio Te IringaFinance Cadet Kelly RaroaReception Ruatoria Raiha Waru Hay, Hiria Shaw, Kelly RaroaReception Gisborne Jamie Matete, Albertha McFarlaneCleaner Ruatoria Philipa TakoCleaner Gisborne Aaron Horsfield
ECONOMIC DEVELOPMENT Tourism Coordinator Kerry Johnston, resigned December 2005Project Coordinator Makere Kaa, transferred to Tourism CoordinatorFarm Manager Regan PoiPakihiroa Station - Shepherd Toby HohapataPuanga Station - Shepherd Kingi KoiaPakihiroa Station - Fencer Patrick BoyleWhanau Development Action Research Aperahama Malloy
WHANAU HAPU DEVELOPMENT Tuhono Whanau Kaiwhakahaere Dinah (Min) VetteIwi Social Services Manager Maud JohnsonPractice Manager Bonnie StaintonCIPP/CNP/Strengthening Families Manager Hiria Haig, transferred from HousingEducation Strategy Karen PewhairangiFamily Start Kaihautu Jane KopuaFamily Start Kaiawhina Juliet LardelliFamily Start Kaiawhina Katarina MillFamily Start Kaiawhina/Pou Herenga Aperahama MalloyFamily Start Kaiawhina Shona SamuelsAdministration Support Ruby Anne EdwardsCounsellor Polly (Bertha) Thatcher, resignedBudget Advisor Christine MorrisonWhanau Support Riria FoxTruancy/Te Whae Atawhai - Kaiti Charlotte CollierTruancy/Te Whae Atawhai - Tolaga Bay Mary Anne CrawfordTruancy/Te Whae Atawhai - Ruatoria Ruira MoriceTruancy/Te Whae Atawhai - Te Araroa Cathy StaintonAdministration Support Ngawiki Te Kani, transferred to Tuhono WhanauFamily Violence/Supervisor Pep Halbert-BerryCommunity Injury Prevention Kaiawhina Leone RobertsCommunity Injury Prevention Kaiawhina Terendak Keelan, resignedNutrition Kaiawhina Margaret Pepere, resignedNutrition Kaiawhina Matekino TuhuraHousing Coordinator - Ruatoria Heather WanoaHousing Coordinator - Ruatoria Doris KaiheHousing Coordinator - Gisborne Robyn SmithHousing Coordinator - Gisborne Bessie HauitiEducation Support Officer Leeanne Manuel
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
REGISTRATION FORMThe collection, storage and use of this information are subject to the Privacy Act 1993 and is required by the Maori Trust Boards Act to maintain a roll of Ngati Porou
beneficiaries. The marae affiliation information only can be made available to marae for the purpose of establishing and or maintaining marae whanau databases, with
your consent. (please circle) YES NO
SECTION ONE: PERSONAL INFORMATION
MR MRS MISS MS MASTER
SURNAME .................................................................................................... MAIDEN NAME ...................................................................................................
FIRST NAME/S ..........................................................................................................................................................................................................................
POSTAL ADDRESS
..........................................................................................................
..........................................................................................................
..........................................................................................................
Phone ( ) .........................................................................................
Cellphone ( ) ....................................................................................
FOR TRONP OFFICE USE ONLY
Date Received: .........................................
Date Entered: ...........................................
Registration No: .......................................
Entered by: ....................................................
STREET ADDRESS (if different to postal address)
..........................................................................................................
..........................................................................................................
Fax ( ) ..............................................................................................
E:Mail ................................................................................................
Date of Birth / /
SECTION TWO: ROHE I wish to affiliate in rohe (Please circle one only) 1 POTIKIRUA ki WAIAPU 2 WAIAPU ki TAWHITI 3 TAWHITI ki ROTOTAHE 4 ROTOTAHI ki TE TOKA A TAIAU
SECTION THREE: NGA MARAE O NGATI POROU My marae affiliations are (please circle as many as you affiliate to)
ROHE 1 Potikirua ki Waiapu ROHE II Waiapu ki TawhitiPotaka TikapaHinemaurea (Wharekahika) Te HoroPunaruku WaiomatatiniTutua KakarikiHinerupe ReporuaMatahi o Te Tau UmuarikiAwatere RuataupareHurae MangahaneaKaiwaka UepohatuPutaanga Rauru (Taumata o Mihi)Rahui Ngati Porou (Kariaka)Taumata o Tapuhi Mangarua (Te Heapera)Hinepare WharepongaOhinewaiapu Te AoweraKaruai HiruharamaTinatoka Rongo i Te Kai (Penu) Rongohaere Te Kiekie Taharora Iritekura
ROHE III (Tawhiti ki Rototahe)Te AriuruWaiparaparaPakirikiriTuatiniHinetamatea OkuriHinemaurea (Mangatuna)PuketawaiTe RawheoroHauiti
ROHE IV (Rototahe ki Te Toka a Taiau)WhangaraTe Poho o Rawiri
COROMANDEL- KENNEDY’S BAYRakairoa ki Harataunga
I.............................................................................................................. declare that the information given in this registration form is true and correct and I am of Ngati Porou descent.
Signature .......................................................................... Date .........................................
Please return registration forms to: Te Runanga o Ngati Porou, P O Box 394, Gisborne or P O Box 226, Ruatoria.
OR register on line at www.ngatiporou.iwi.nz 51
TE RUNANGA O NGATI POROU ANNUAL REPORT 2006
BOARD OF TRUSTEES
Bailey Mackey April PapuniPatrick TangaereDr Apirana Mahuika Dr Koro Dewes
ROHE ONE
Selwyn Parata Tui TakarangiTaina Ngarimu
ROHE TWO
Henare Boydie Kirikiri Maria Whitehead Rawiri Tuhiwai-Ruru
ROHE THREE
ROHE FOURJean Weke
Bill Burdett
Dr Fiona Te Momo William H Gordon Aston
Nolan Raihania
Amster Reedy
Tate Pewhairangi
Bill IrwinPeace Te Kani
POROPOROAKI ki a ratou kua wehe atu ki te po
Takahia te ara whanui ki te rangi
ki runga rawa ra
he wairua koutou
no koutou te ao.
Haere ra nga rangatira, nga kanohi o Ngati Porou i roto i nga
takatu o te kainga o te whenua hoki
Nga reo o nga kaupapa o Ngati Porou
na koutou i pupuri i nga ahuatanga o Ngati Porou
horapa ki te whenua.
Whakangaro atu koutou i te tirohanga kanohi ki tua o Paerau
Ki te huinga o te kahurangi oti atu ai.
Honore Chesley