1. business and industrial
2. company
3. annual report

 NGĀTI MĀKINO HERITAGE TRUST
ANNUAL REPORT 2014
2
Ngāti Mākino Heritage Trust
2014 Annual Report
Otamarakau Marae Saturday 29 November 2014 3
4
Trust Directory
DATE OF FORMATION
20 October 2014
NATURE OF BUSINESS
Development – Social, Cultural and Environmental
BOARD OF TRUSTEES
Awhi
AWHIMATE (Chair)
Hare
WIREMU
Margaret
WILLIAMS
Stewart
NGATAI
Raewyn
BENNETT
ACCOUNTANT
Glen Hawkins & Associates Ltd
AUDITOR
Cookson Forbes
SOLICITOR
Tupono Law
BANKER
Westpac Bank, ROTORUA
REGISTERED OFFICE
46 Jellicoe Street
Shop 4, Palmer Court
PO Box 479
Te Puke 3119
Telephone: 07 573 3370
Email: [email protected]
5
Table of Contents
ITEM
PAGE
Trust Directory ............................................................................................................................. 5
Agenda ........................................................................................................................................ 7
Minutes ........................................................................................................................................ 8
Chairperson’s Report ............................................................................................................... 17
Financial Summary .................................................................................................................... 21
Financial Statements ................................................................................................................. 23
For the Year Ended 30 June 2014 ........................................................................................ 23
Attendance Register .................................................................................................................. 44
Notes ......................................................................................................................................... 45
6
Agenda
NOTICE IS HEREBY GIVEN that an Annual General Meeting of the Ngāti Mākino Heritage
Trust will be held at Otamarakau Marae, State Highway 2, Otamarakau, Te Puke on
Saturday 29th November 2014 at 1:00 p.m.
1. Apologies
2. Minutes & Matters Arising
3. Annual Report
a. Chairman
4. Audited Consolidated Financial Statements
5. Appointment of Auditor
6. Karakia
7. Whakamutunga
Matawhaura
7
Minutes
Minutes of the Ngāti Mākino Heritage Trust Annual General Meeting (AGM) held at Te
Puke Memorial Hall, Settlers Lounge, 130 Jellicoe Street, Te Puke 3119 on Saturday, 19
October 2013, 10:00 a.m.
1.
KARAKIA/MIHI – Te Ariki Morehu opens hui with a karakia. Mihi from Hare Wiremu
(Deputy Chairperson).
2.
APOLOGIES - Huriwaka Rewa, Te Waiiti Atutahi, Trisha Atutahi, Purua Tipiwai, Wehipu
Galvin, Josie Reha, Edna Thomas, Te Ata Ngatai, Amiria Ngatai, Grant Ngatai, Leighton
Ngatai, Steven Williams, Rupa Williams, Pia Bennett, Jimi Leigh McLean, Oriwa Sissons,
Bernice Sissons, Trisha Awhimate, Taniora Maihe, Te Mari Tikao, Kiri Hiha
Resolved: That the apologies be accepted.
Moved: TohuRipeka Te Whata
Seconded: Te Ariki Morehu
Carried
QUORUM – The hui is advised that a quorum of twenty (20) registered Iwi members is
required for this to be a legal meeting.
After a head count, it is found there are not enough members for this hui to take place
therefore, no resolutions can be approved. Chair advises this can be an informative hui
only.
A quorum according to the Ngāti Mākino Heritage Trust Trust Deed is 20 beneficiaries.
Definition of Beneficiaries – “Living individuals and decedents as at the date of this
Deed who are members of Ngati Mākino”.
Hui is deemed legal based on the definition of beneficiaries as noted in the Ngāti Mākino
Heritage Trust, Trust Deed.
3.
CHAIRPERSON’S WELCOME – Mihi from the Chairperson Awhi Awhimate.
4.
MINUTES OF PREVIOUS MEETING – Taken as read by the Chairperson.
Amendments
a.
Pg 4. Attendance – Amend Tania Cottes to Tania Coates.
8
Resolved: That the minutes of the previous meeting be accepted subject to amendment to Pg
4 of previous minutes.
Moved: TohuRipeka Te Whata
Seconded: Riria Atutahi
Carried
Matters Arising from Previous Meetings Minutes – None raised.
5.
ANNUAL REPORTS
a.
Ngāti Mākino Heritage Trust Annual Report – The Chair provides an overview of
the Ngāti Mākino Heritage Trust’s Annual Report.
Annual report is for year 2012/13.
Ngāti Mākino Heritage Trust was initially registered as a charitable entity for noncommercial gain.
In August 2012 a delegation of Ngāti Mākino members attended the historical third
and final reading of the Ngāti Mākino Settlement Bill in Parliament; duly passed and
enacted a month later when full and final settlement was received.
The newly formed Ngāti Mākino Heritage Trust was launched in July 2013 taking on
portfolios such as Social, cultural and environmental under the umbrella of the Ngāti
Mākino Iwi Authority.
In view of its current charitable status it was decided the Ngāti Mākino Heritage Trust
would be retained as the development (non-commercial) arm of the new
organisation.
A new governance group was elected in February with Jimi McLean being appointed
as the Manager on in July.
Pia Bennett continues her role as Environmental Officer holding the Environment
portfolio and is acknowledged for her mahi.
Trustees are acknowledged for their support and dedication to the Trusts new path
and ther hard work during the year to drive change within the business.
Noted there is a desire to bring independent trustees on board with strong
professional backgrounds in education and social sectors to support these strategies
in the future.
9
NMHT business plan was put in place in June 2013 that set targets and actions that
will move us directly towards our goals over the next 12 months.
Resolved: That the Annual Report be received.
Moved: Raewyn Bennett
Seconded: Marilyn Williams
Carried
6.
NGĀTI MĀKINO HERITAGE TRUST AUDITED ACCOUNTS FOR THE YEAR ENDED
30 JUNE 2013 - Chair introduces Mere George of Glenn Hawkins & Associates who will
be presenting the Trust’s Financial Statements and Audit Report.
Noted these financial statements are for 12 months to the year ended 30 June 2013.
a.
Auditors – Cookson Forbes and Associates Ltd.
b.
Unmodified Audit Opinion - Ngāti Mākino Heritage Trust received an unmodified
audit opinion from the auditors. This means that the Trusts financial statements
comply with the generally accepted accounting practices in New Zealand and give a
true and fair view of the financial position of the Trust as at the 30th June 2013.
Noted, the financial statements also comply with all the reporting requirements of the
Trust Deed.
c.
Statement of Financial Performance
i.
CFRT / WOG – No movements in terms of income this year however
expenditure of $173,037 has been included. This is an indication of Treaty
Settlement work, where the funding dries up, but the work must continue in
order to finalise settlement.
ii.
OTS Funding – No activity this year as all OTS work was finalised in the last
financial year.
iii.
Marae Revitalisation – No income has been received this year. $50,000.00
was granted to Te Takinga Marae for Marae revitalisation purposes. Noted,
Marae Revitalisation funding sits in a Term Deposit.
iv.
Cultural Impact Assessment – Funding of $29,500 was received to
undertake a Cultural Impact Assessment. We have incurred $25,150 in
expenses in undertaking that assessment.
10
v.
Mauri Assessment – Income of $53,623 was received for Research relating
to the Rena. Expenses of $41,607 were incurred; therefore a profit of 12,017
was made on this particular contract.
vi.
Iwi Environmental Development Plan – No movement.
vii.
Cultural Monitoring Maketu Waste Water Project – Funding of $29,610
was received from Western Bay of Plenty District Council for the monitoring
of the wastewater treatment plant project in Maketu. Expenses total $14,000
to date. Noted, a profit of $15,610 was been made on this contract this year.
viii.
Sundry
•
Interest – Interest of $42,262.00 was received and when comparing
those figures to last year questions could be asked as to why the big
drop. Mere explains, this is because of bank interest rates dropping
and also due to the statements being for 18 months. Only 6 months
worth of interest has been recorded in these statements.
•
BOP Regional Council – Environmental Sponsorship – $1,000
reimbursed for Iwi Sponsorship Programme.
Environment Court Costs Awarded – Court costs of $50,000 was
awarded to Ngāti Mākino for costs relating to Rotoma Wastewater
Treatment Plant appeal.
•
Offsetting these expenses for Ngāti Mākino to undertake this appeal
were legal expenses that total $103,363.00.
Compared to last years Sundry, where there was a profit of $85,550,
we are now operating a deficit of $11,960.
•
Maketu Shoreline Debris Recovery – Funding was received from
Aecora Limited specifically for this project.
Contractors were hired to assist with the Maketu shoreline clean up.
Total cost of recovery $22,653.00
l.
Statement of Movements in Equity – Summary of all the different cost centres.
m. Statement of Financial Position (Balance Sheet) - Summary of our bank accounts,
current assets, non current assets, investments, current liabilities etc.
11
n.
Marae Revitalisation Funding – Funding is tagged for Marae Revitalisaiton
purposes only.
Resolved: That the financial report be accepted.
Moved: Raewyn Bennett
Seconded: Tutewharerimu Awhimate
Carried
7.
APPOINTMENT OF AUDITOR – Recommendation that the Trust re-appoints Cookson
Forbes & Associates as the auditors for the Ngāti Mākino Heritage Trust in the year
ending June 2014.
Resolved: That the Ngāti Mākino Heritage Trust re-appoints Cookson Forbes & Associates as
the Trusts Auditors for the financial year ending June 2014.
Moved: Laurence Tamati
Seconded: Paeraro Awhimate
Carried
8.
AMENDMENT TO NGĀTI MĀKINO HERITAGE TRUST TRUST DEED – The Ngāti
Mākino Heritage Trust seeks to amend Clause 5.6 of the Trust Deed that relates to when
it shall convene an Annual General Meeting (AGM).
The amendment relates to a change in the balance date for Ngāti Mākino Heritage Trust
from 31 December to 30 June.
Current Clause:
“5.6 Annual General Meetings
(a) The Chair of the Board shall convene an Annual General Meeting no
earlier than 30 June and no later than 31 August in each calendar
year to report back to the beneficiaries (“AGM”).
Amended Clause:
“5.6 Annual General Meeting
(a) The Chair of the Board shall convene an Annual General Meeting no
later than 31 December in each calendar year to report back to the
beneficiaries (“AGM”)”.
Resolution: That the Board approves amendment to clause 5.6 of the Ngāti Mākino Heritage
Trust Trust Deed.
Moved: Stewart Ngatai
Seconded: Morris Meha
Carried
12
9.
MANAGERS REPORT – Jimi gives an overview of the Managers report.
a.
Background to Ngāti Mākino Heritage Trust – Mandated in February 2008 to
advance discussions with the Crown and before the Waitangi Tribunal on behalf of
Ngāti Mākino to seek the settlement of Historic Ngāti Mākino Treaty claims.
Registered as a Charitable Trust with the NZ Charities Commission.
Settlement negotiations with the Crown concluded September 2012. Ngāti Mākino
Iwi Authority was established as the “Post Settlement Entity” to manage and
administer the settlement assets on behalf of and for the benefit of Ngāti Mākino.
Ngāti Mākino Heritage Trust was retained as the Charitable or “development” arm of
the Iwi Authority under the new structure.
b.
Current Staffing – Two staff members currently operate within the Heritage Trust.
Jimi McLean appointed as Manager on 12 August 2013 in a full time capacity to
manage the establishment and operations within the terms of the Trust Deed and
Statement of Intent.
Pia Bennett is employed as the Environmental Officer on a part time contract and is
responsible for all environmental matters for Ngāti Mākino.
c.
Annual Business Plan 2013 / 2014 – First annual plan prepared by the group who
have identified and prioritised key work streams.
Priorities – Establish itself as an effective efficient organisation to fulfil the
responsibilities set out in the Trust Deed and delegated to it by the Ngāti Mākino Iwi
Authority.
Summary of Key Tasks – A summary of the key tasks to be undertaken is given.
d.
Marae development – NMHT have assisted 3 Mākino Marae to undertake
restoration and revitalisation projects.
These are:
• Pukehina Marae
• Te Takinga Marae
• Otamarakau Marae
The Trust has also pledged further financial support to Te Awhe o te Rangi Marae for
their marae rebuild project.
13
Other marae affiliated to Ngāti Mākino have been invited to seek support for any
upcoming projects they may have.
Resolved: That the Managers Report be received.
Moved: TohuRipeka Te Whata
Seconded: Hare Wiremu
Carried
10. GENERAL BUSINESS
a. Ngāti Mākino Iwi Authority Annual General Meeting
Date: 16 November 2013
Time: 10:00 a.m.
Venue: Te Takinga Marae
Mourea, Rotorua
b. Distributions – Queries regarding whether Ngāti Mākino will be allocating distributions
to its members i.e. tertiary grants, travel assistance, kaumatua grants etc.
Noted the managers report sets out a summary of tasks to be undertaken by the
board/management that includes developing policies for the distribution of grants.
c. Matawhaura/Otari Pa Update – Discussions with Ngāti Pikiao have been ongoing in
relation to Matawhaura/Otari Pa.
We were each given a part of Matawhaura and now have to set up a joint entity to look
after those two taonga.
Pikiao are currently going through a process to try and determine what hapu
whakapapa to Matawhaura and Otari Pa. We are now at a stage where Huiterangiora
committee need to meet with their koeke to discuss the outcomes of their process.
Following that a hui a iwi will need to take place.
d. Otamarakau Marae Revitalisation –
Demolition has been undertaken leaving
the developers Watts & Hughes with a
clear site to work with.
Foundations have been laid for the
Wharekai and Wharepaku.
Restoration work has also started on
the Wharenui. Any men interested in
14
going down and helping out with the restoration of our
tupuna whare are encouraged to do so.
e. Ngāti Mākino Iwi Authority Trustee Elections
– Ngāti Mākino Iwi Authority Trustees are calling for
nominations to their Board.
Members advised to call the office to check or update
their contact details if they have not received voting
packs.
11.
KARAKIA – Te Ariki Morehu. 12.
WHAKAMUTUNGA
15
Otamarakau Marae
Restoration of Otamarakau Marae Complete (30 August 2014)
16
Chairperson’s Report
Kō Matawhaura te maunga
Kō Ngāti Mākino te iwi
Kō Whakahau te tangata
Kō Rotoiti te moana
Te Roto kite a Ihenga
I Ariki ai Kāhu
Kō Matawhaura te maunga
Kō Ngāti Mākino te iwi
Kō Rotoehu te moana
Kō Taingāru te tangata
He taniwha ngā tāngata
He paruparu ngā kai
Nau mai, piki mai, kake mai, kua tae mai, kua tae mai, kua tae mai.
Hōmai te wai ōra ki ahau, kā tu, taki wai, taki wai ōra e.
Tena koutou katoa Ngāti Mākino, nau mai haere mai, nau mai whakatau mai ki a koutou katoa,
kua tae mai ki te hui-a-tau o Ngāti Mākino Heritage Trust 2014.
I take this opportunity to extend welcome to you all to our Annual General Meeting for the Ngāti
Mākino Heritage Trust 2014.
Unfortunately I can not be with you all today as my other job takes me away from the rohe from
time to time, however I am honoured today to present the 2014 Annual Report to the peoples
of Ngāti Mākino inside of our first year in operation.
The Ngāti Mākino Heritage Trust (The Trust) is the developmental arm of the Ngāti Mākino
Group that stands possessed of the Trust Property for the benefit of Ngāti Mākino for
exclusively charitable purposes.
Under the objects of the Trust Deed, The Trust is the representative body of Ngāti Mākino in all
aspects that relate to the social, environmental and educational development plus the vehicle
for the development of understanding of all peoples the history and tikanga of Ngāti Mākino.
I take time to acknowledge the tireless work of our current Board being:
Ø
Ø
Ø
Ø
Ø
Hare Wiremu
Raewyn Bennett
Margaret Williams
Stewart Ngatai
Awhi Awhimate as Chairman
17
The Board are selected and appointed by the Ngāti Mākino Iwi Authority and all bring specific
skill sets to addressing the requirements set out within the objects of the Trust, in particular
addressing and leading social and cultural imperatives on behalf of the Trust.
I also acknowledge the services of Mapihi Raharuhi who resigned as a trustee earlier in the
year. Mapihi relocated to Wellington for work and personal reasons hence the reasons for her
resignation. I wish her all the best in her new endeavours ahead.
I have received strong support from our trustees for our vision and the three supporting key
drivers:
•
•
•
Establishing an effective and efficient organisation;
Develop and build the capacity and capability of the Trust to fulfill its responsibilities;
Develop and improve the cultural, educational, social and health status of iwi
members.
A new business plan was put in place in June 2014 to set the targets and actions that will
move us directly towards our goals over the next 12 months. Key tasks include:
•
•
•
•
•
•
Develop and implement a small number of small, high profile projects to address
significant needs in order to build understanding and support among iwi members for
the operation and objectives of the Trust.
Develop comprehensive, integrated plans to address high priority needs in conjunction
with relevant agencies
Build contract development and management capability
Implement comprehensive plans progressively, measuring progress and reviewing
objectives and methods to ensure best results
Work in conjunction with Te Arawa Lakes Trust and Bay of Plenty Regional Council to
conduct an environmental scan of the rohe
Gathering information on which to base remedial and mitigation action.
The plan includes ambitious key performance indicators and concrete actions driving towards
each of the strategies.
Action Points from 2013 / 2014 included:
•
•
•
•
Develop systems, policies and procedures to establish the NMHT as an effective and
efficient entity.
Understand the current social, cultural, educational and health status of iwi members,
in relation to national benchmarks and standards.
Understand the roles, capabilities and responsibilities of relevant local, regional and
national agencies in funding and providing services to address significant gaps and
shortfalls in the current social, cultural, educational and health status of iwi members,
and
Develop networks with relevant agencies to inform them of needs and enlist their
support to fund and/or deliver remedial and capability-building projects and
programmes.
18
I believe we have set a strong foundation from which to launch our social, cultural and
environmental strategies. Key outcomes are to improve the performance of our iwi in all
aspects of our wellbeing.
I am also pleased to confirm our annual accounts for the year ended June 2014, once again
indeed a pleasure to have received an ‘unqualified’ opinion from the auditors, Cookson Forbes.
Our Manager for the Trust, Jimi McLean, ably supports our Board. He has been steering our
waka on a steady path as we develop initiatives for our people.
Likewise Pia Bennett as Taiao Mākino (Environment Manager) has been very busy over the
months. Key work strategies have included submission to the BOP Regional
Council on the resource consent application to leave the Rena Wreck on Otaiiti; as well
submissions to BOP Regional Council on their Regional Policy Statement. Not forgetting
Awhina Awhimate who supports our organisation and to whom we are most appreciative.
These are exciting times for Ngāti Mākino as we look forward, knowing from where we have
come.
I thank you all for your attendance today.
Nā
Awhi Awhimate (Chairman)
19
Ruapotango I: Day before demolition (10th March 1988)
Ruapotango II: Closing Ceremony (17 September 2013)
Ruapotango III: Opened (30 August 2014)
20
Financial Summary
The audited Consolidated Group financial statements for the year ended 30 June 2014 are
provided in the back of this report. Consolidated accounts are required to comply with generally
accepted accounting practice under the Financial Reporting Act 1993. This is a summary
overview for the year.
The Auditors are Cookson Forbes & Associates of Opotiki and they have provided an
unmodified (clear) audit opinion.
Key financial trends and information have been extracted from the financial statements, as
follows:
SUMMARY OF INCOME AND EXPENDITURE
2014
$
2013
$
INCOME
Donation – Ngati Makino Iwi Authority
Contracts
Interest
Other
Total Income
285,106
212,413
16,471
513,990
133,509
42,262
51,000
226,771
EXPENDITURELESS EXPENDITURE
Operations
Marae Revitalisation
Contracts
Depreciation
Total Expenditure
248,495
302,596
163,642
1,787
716,520
276,399
50,000
103,410
1,859
431,668
Net (Deficit)/Surplus
(202,530)
(204,897)
Debt Forgiven – Ngati Makino Iwi Authority
Net Movements in Equity
651,160
$ 448,630
$ (204,897)
Income has been received via a donation from the Ngati Makino Iwi Authority, contract income
and interest on previously invested funds.
There has been a decrease in the operating expenses of $27,904 which relates mainly to lower
legal fees. There have been increases in wages and trustee fees as activity has increased.
Contract expenses relate to the seven contracts that have been in place over the past year and
it’s notable that administration of these contracts has been covered by a reasonable surplus
from all of these activities.
21
The Marae revitalisation costs are specific to the three other Marae that have been provided
with support in the past year (excluding Otamarakau).
The overall outcome is a similar net deficit to last year. The debt write off by the Ngati Makino
Iwi Authority has created an overall positive movement in equity.
The Balance Sheet has improved as a result of the significant commitment to Otamarakau
Marae via the Marae revitalisation funding.
SUMMARY OF ASSETS AND LIABILITIES
2014
2013
$
$
ASSETS
Bank Deposits and Cash
34,334
24,943
IRD - GST
624
Tax Refund Due
3,326
3,325
Sundry Assets
54,266
Property & Equipment
1,471,747
223,202
BNZ Term Deposit
920,000
Total Assets
1,509,408
1,226,360
LIABILITIES
Accounts Payable
Annual Leave Accrual
Income in Advance
Ngati Makino Iwi Authority
Total Liabilities
NET EQUITY
8,346
10,902
21,000
40,248
35,589
11,538
158,702
205,829
1,469,160
1,020,531
Fees paid during the year to the Trustees were as follows:
TRUSTEES' PAYMENTS
Gross Fees
$
5,775
1,250
750
1,600
1,750
750
2,000
2,500
3,225
$ 19,600.00
A Awhimate
M Awhimate
P Awhimate
R Bennett
S Ngatai
M Raharuhi
L Tamati
M Williams
H Wiremu
Total
22
Travel
$
1,209
320
316
252
330
144
533
89
1,004
$ 4,198
Financial Statements
For the Year Ended 30 June 2014 23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
\
43
Attendance Register
Ngāti Mākino Heritage Trust Annual General Meeting
Saturday 19 October 2013 at 10:00 a.m.
Te Puke Memorial Hall, Settlers Lounge, Jellicoe Street, Te Puke
44
Notes
45
46