Annual Report 2019
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SPORT<br />
A U C K L A N D<br />
Sport Auckland<br />
<strong>Annual</strong> <strong>Report</strong> <strong>2019</strong>
HEALTHY<br />
ACTIVE<br />
LIFESTYLES<br />
Hei whakaawe i o tatou -<br />
hapori kia whai i te<br />
ara o te hauora me te<br />
whakapakari tinana
CONTENTS<br />
About Us<br />
4<br />
Chair and CEO<br />
7<br />
Board of Trustees<br />
9<br />
Strategic Plan 2020-2024<br />
10<br />
Communities of Activity<br />
12<br />
Secondary Schools<br />
20<br />
Locally-Led Case Study<br />
23<br />
ActivAsian<br />
25<br />
Targeted Populations<br />
26<br />
Club Capability and Coaching<br />
28<br />
Health and Wellness<br />
30<br />
Our Team<br />
37<br />
Financial Statements<br />
38<br />
Audit <strong>Report</strong><br />
54<br />
P O Box 26599, Epsom, Auckland 1344<br />
info@sportauckland.co.nz<br />
www.sportauckland.org.nz<br />
(09) 623 7900<br />
Registered Charity Number CC23631<br />
BOARD OF TRUSTEES<br />
Andrew Williams (Chair)<br />
Di Lasenby (Treasurer)<br />
Brendon O’Connor<br />
Chad Paraone<br />
Gaye Bryham<br />
Mace Ward<br />
Mark Rice
ABOUT US<br />
Sport Auckland is a Regional Sports Trust that was established in 1992. We are a Registered Charity, CC23631. Our vision is to<br />
“Inspire our Communities to Live Healthy and Active Lifestyles.”<br />
As a change agent, connector and system builder we play a large advocacy and influencing role on behalf of our local<br />
communities. We focus on ensuring there is quality sport and active recreation experiences for our communities; and ensuring<br />
our communities have the knowledge and support to live healthy, active lifestyles. We foster locally-led community programmes.<br />
Wellness is at the core of what we do.<br />
You will find us:<br />
• helping to build a system that ensures quality opportunities exist for our young people in sport, active recreation and<br />
physical activity along with positively addressing inequality, diversity and inclusion issues;<br />
• helping to build the capability of sports clubs and other organisations that require our help so as to be able to deliver<br />
quality experiences to their membership;<br />
• working on opening up more spaces and places for sport and active recreation to take place within our community;<br />
• upskilling and increasing participation in volunteer coaching and volunteer work.<br />
As a charitable trust with a finite set of resources and funding we take a targeted approach to our work. We focus on community<br />
need. We listen to our community to connect and help.<br />
This financial year most of our community sport work has centered in the local board geographical areas of Maungakiekie-<br />
Tamaki, Puketapapa, Albert-Eden, Howick, and Waitemata. Some of our community sport work did take place in our wider<br />
communities.<br />
Currently our Health and Wellness programmes, delivered on behalf of the ADHB and CMDHB, are situated in Glen Innes,<br />
Mt Albert, Mt Roskill, Otahuhu, Onehunga, Avondale, Inner City, Waiheke Island, Great Barrier Islands, Highland Park, Otara,<br />
Mangere, Manurewa, Papatoetoe, Papakura, Franklin and Waiuku communities.<br />
“Staff felt more confident and comfortable coaching netball which resulted<br />
in an increase in participation at netball cluster day and more opportunities<br />
for students to play netball at school”<br />
Teacher, Tamaki Cluster<br />
“My balance has improved and I no longer get hip pain when I am standing<br />
for long periods of time. The classes that Sport Auckland staff takes and<br />
exercises that she gave me has really helped”<br />
Graduate, Highland Park Green Prescription<br />
4 <strong>Annual</strong> report
healthy<br />
inspiring<br />
active
6 <strong>Annual</strong> report
MESSAGE<br />
from our Chair and CEO<br />
Tena Koutou Katoa, Talofa lava, Namaste and Welcome.<br />
It is with great pleasure that we present our 27th <strong>Annual</strong> <strong>Report</strong> to our stakeholders. Reflecting on a very busy year we are proud<br />
to highlight that our work has impacted on some 36,000 Aucklanders and that we remain committed to our purpose of inspiring<br />
our communities to live active healthy lives.<br />
Both our community sport and our health and wellness work remains focussed on helping to address the issues that face many<br />
Aucklanders today – a rise in physical inactivity, obesity, mental health issues, inequities to be able to participate in physical<br />
activity, sport and active recreation and the genuine lack of enough spaces and places for Aucklanders to take part in active<br />
recreation and sport. To address all these issues and find solutions requires genuine visionary leadership and the conviction to<br />
embrace new ways of doing things.<br />
Interestingly in February of this year the North Harbour Rugby Union (NHRU) made a significantly bold move to disband its<br />
under 14 representative team. It also expanded the non-contact Rippa version of rugby to allow kids aged up to 13 to play this<br />
format. The decision demonstrated visionary leadership. It showed a conviction to do something new, but created a furore<br />
up and down the country. The move was applauded by Sport New Zealand and their Sport Development Consultant, Alex<br />
Chiet, gave his reasoning as to why he backed the decision based on not specialising at an early age. NHRU were responding<br />
to and listening to what the kids wanted to do. To address the inequities of being able to participate in sport and to avoid the<br />
detrimental factors that can be associated with kids being asked to specialise at such an early age, they chose to be bold and<br />
different. They chose to modify their offerings and to bring the fun element back to their sport.<br />
In his introduction in his book “Range – Why Generalists Triumph in a Specialized World”, David Epstein paints for us the two<br />
different routes that Tiger Woods and Roger Federer took to get to the top. Tiger Woods first held a putter in his hands at age<br />
seven months. We all know his sporting story from that moment on. Roger Federer as he grew up was “a kid who loved to play”.<br />
And play he did – basketball, hand ball, tennis, table tennis, badminton, soccer, swimming, skateboarding, wrestling, skiing. He<br />
did not specialise in tennis until well into his teens and even then asked to be kept back a grade so he could play with his mates.<br />
It is a good read. While neither path is wrong, we do have the statistics and evidential data that suggests that kids want to have<br />
fun; they want to try all sorts of opportunities and they want to play with their mates. Many who do not make various early<br />
representative grades give up on participation. But the message for Mum and Dad is that for many kids they can still succeed<br />
without that early specialisation. And perhaps they may become more rounded individuals, develop more skill sets and have a<br />
life-long love for sport and active recreation. Which is exactly what we would love to see happen.<br />
Taking the World Health Organisation guidelines into consideration and the projected growth population in Auckland, it is a<br />
sobering thought that by 2040 we could have some 1.5 million Aucklanders who will be either inactive or not doing enough<br />
physical activity to be able to lead healthy active lifestyles.<br />
So what can we do to either reverse or mitigate such trends. We know we cannot do any of our work in isolation. We need to<br />
embrace more bold decision making such as the likes of the NHRU. So our success in our sector to reverse trends, embrace bold<br />
visionary decision making, disrupt historical thinking and change behaviours comes down to partnering and collaborating<br />
with other likeminded organisations and funders who share our vision that our communities can lead healthy active lifestyles<br />
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7
and have a life-long passion for sport, play and active<br />
recreation.<br />
To that end we are indebted to our major funders; Auckland<br />
Council, Maungakiekie- Tamaki Local Board, Puketapapa<br />
Local Board, Albert-Eden Local Board, Howick Local Board,<br />
Auckland District Health Board (ADHB), Counties Manukau<br />
District Health Board (CMDHB), Foundation North, Lion<br />
Foundation, New Zealand Community Trust, Four Winds, Mt<br />
Wellington Foundation, our Tamaki, Roskill and Inner City<br />
School Clusters and Aktive Auckland Sport and Recreation.<br />
Our outcomes and shared vision are aligned with all these<br />
funders and with their support we are making many inroads<br />
to address the barriers and blinkered thinking that<br />
exist that makes being able to partake in sport, play and<br />
active recreation so hard.<br />
“Alone we can do so little; together we can do so much.”<br />
Helen Keller<br />
reach further than ever before.<br />
Likewise our Health and Wellness team have played a<br />
significant role in our wellbeing work. We have delivered the<br />
Green Prescription programme to over 10,000 participants<br />
on behalf of the ADHB and CMDHB; and over 150 children<br />
took part in the Active Families contract we hold with the<br />
ADHB. Our graduates tell us they have made significant<br />
changes to their diets, have increased their physical activity,<br />
confidence and energy levels are up, stress levels down and<br />
many had lost weight as personal goals were achieved. But,<br />
more importantly they have felt strongly supported by our<br />
skilled staff as they have embarked on their own journey<br />
of behavioural change and self management. It is both<br />
humbling and a privilege to support these participants and<br />
to see the significant changes they have made throughout<br />
the duration of their programmes. Our relationship between<br />
our two Health Boards continues to be very strong and we<br />
thank them both for their continued support of our work.<br />
Aktive plays a significant role for us as they double up not<br />
only as one of our significant funders but as a significant<br />
partner as well. Together with them and our other partners,<br />
Harbour Sport, Sport Waitakere and CLM Community<br />
Sport we continue to deliver on the strategy The Auckland<br />
Approach to Community Sport http://www.sportauckland.<br />
org.nz/About-Us/The-Auckland-Approach-to-Community-<br />
Sport. Into its third year of delivery we are building a system<br />
that aims to increase participation in physical activity and<br />
active recreation particularly for our Young People aged<br />
5-18 years, Girls aged 10-18 years, and our Indian, Māori,<br />
Chinese and Samoan ethnic groups. There continues to be<br />
a strong emphasis on helping our tamariki and rangatihi<br />
and helping those communities that due to varying<br />
circumstances are often prone to being more inactive than<br />
others.<br />
Good quality coaching and building the capability of the<br />
community adds significant resource and manpower<br />
to our community sport system. Our skilled staff have<br />
worked tirelessly this year alongside our key stakeholders,<br />
committed to looking for locally-led solutions for local<br />
community issues. We are ensuring that we develop<br />
locally-led leaders that can and will champion for quality<br />
opportunities for play, sport and active recreation in their<br />
local communities. We thank our community sport staff<br />
for all the significant outcomes and impact that they have<br />
achieved this year, including extending our community<br />
We record elsewhere the work our volunteer Board<br />
undertook this year but take the time to thank each and<br />
every one of them for their time, commitment and excellent<br />
stewardship. The Board worked tirelessly ensuring that we<br />
were on track to achieve all of our deliverables, while at the<br />
same time they crafted away on a new refreshed strategic<br />
plan for 2020-2024. There is a commitment by the Board<br />
to achieving the Sport NZ Good Governance mark next<br />
year and that process is currently underway with Sport<br />
NZ assistance. There is also an appetite to undertake the<br />
CQ (Cultural Intelligence) Tick as part of best practice and<br />
looking forward to the future.<br />
So in conclusion as we did last year we again thank all<br />
of our stakeholders and community for placing such a<br />
high element of trust in us in our efforts to inspire our<br />
communities to live healthy active lives. We look forward to<br />
continuing to work with you all during the next 12 months.<br />
Andrew Williams, Chair, Sport Auckland<br />
Mike Elliott, CEO, Sport Auckland<br />
8 <strong>Annual</strong> report
BOARD OF TRUSTEES<br />
Our Board met 9 times this financial year and conducted our <strong>Annual</strong> AGM on 28th November 2018. As part of their Governance<br />
role the Board’s focus this year was on several major pieces of work including:<br />
• A new Strategic Plan that would take effect from 1 January 2020<br />
• A new Green Prescription tender with CMDHB involving a new Joint Venture partnership with South Seas Healthcare and<br />
Papakura Marae<br />
• Participation in Aktive’s new Long Term Strategic Framework<br />
• Oversight of Submission to DIA on the Messara Review, that had the potential to have a negative effect on Class 4 Gaming<br />
that part funds the Sport Sector<br />
• Consideration and approval of over 75 local Kiwisport projects<br />
• Oversight of Sport Auckland’s sustainability and adherence to legislative requirements, including acting on our Audit and<br />
Risk committee’s work and advice throughout the year<br />
• Oversight of staff health and wellness and professional development<br />
• Oversight of Sport Auckland’s attainment of funders’ requirements and KPIs<br />
• Oversight of our response to HDANZ audit of our Green Prescription and Active Families contracts with ADHB/CMDHB<br />
• Approval of updated policies – Pandemic Plan, Hand Washing, Smoke-Free Workplace, Healthy Eating, Maori Heath, Safe<br />
Food Handling and Whistle Blowing<br />
• Oversight of response to audit report and recommendations from RSM Hayes Audit<br />
• Oversight of stakeholder survey and stakeholder relationships<br />
• Oversight of Performance of CEO<br />
The Board’s work this year was guided by their annual workplan, annual budget, business risk register and health and safety<br />
risk register; along with all current business policies.<br />
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10 <strong>Annual</strong> report
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INNER CITY WAITEMATA<br />
5,500<br />
children<br />
392<br />
water skills<br />
opportunities<br />
26,387<br />
sporting<br />
opportunities<br />
Sport Auckland connected schools and the community by opening up<br />
school and community spaces for use by our targeted populations.<br />
We supported local clubs with coach development, capability support and linked<br />
them with local schools. We created school club links which provided opportunities<br />
to experience tennis for 345 students.<br />
49 students received 392 quality water skills for life opportunities incorporating best practice<br />
water safety skills.<br />
Sport Auckland partnered with Pt Chevalier Inclusive Sports Club to deliver an inclusive sports day.<br />
We gained insights into Early Childhood Education (ECE). We provided resources and delivered active movement<br />
professional development to teachers in 4 ECE centres.<br />
In our inner city cluster 5,500 children were provided with 26,387 opportunities driven by the participants. Opportunities<br />
in Tae Kwon Do, AFL, Ki o Rahi, Hockey, Ultimate Frisbee and Circus were delivered through four week, in-school<br />
programmes and satellite clubs co-ordinated by Sport Auckland.<br />
12 <strong>Annual</strong> report
MT ROSKILL<br />
By building relationships and connecting groups, Sport Auckland assisted the community to participate in sporting<br />
and active recreation opportunities. Through our cluster of 12 primary schools we were able to provide physical<br />
activity opportunities to 4,348 tamariki.<br />
We also created many opportunities for the targeted populations of the inactive, nonparticipant,<br />
young people and girls as well as activity within Places of Prayer.<br />
Coaching development and support was provided to local secondary schools<br />
and student coaches. Students from Lynfield College and Mt Roskill Grammar<br />
attended Sport Auckland’s student coach workshop.<br />
We assisted local clubs to engage with their Asian community and run<br />
two open days, one specifically for girls. School-club links were created<br />
linking schools with clubs and delivering lunchtime sessions to<br />
participants. These links provided opportunities for kids to be active<br />
in cricket and tennis.<br />
Sport Auckland supported the Auckland Interschool Adapted<br />
Sports Day which involved 300+ participants with impairments<br />
from across Auckland.<br />
Sport Auckland chaired the May Road user group meetings to<br />
ensure alignment with Local Board and Council plans, with a<br />
focus on providing active spaces and places.<br />
12<br />
primary schools<br />
4,348<br />
tamariki<br />
300+<br />
Adapted Sports Day<br />
participants<br />
“I don’t play any sports but I loved tennis today and I can’t wait for next week”<br />
Year 4 student<br />
<strong>Annual</strong> report<br />
13
TAMAKI<br />
Sport Auckland connected school children and the community with physical activity opportunities for our targeted populations.<br />
We assisted local clubs with access to funding, coach development, capability support and linked them with local schools. In<br />
our Tamaki cluster we delivered physical activity opportunities for 4,800 tamariki driven by the participants . We also collected<br />
insights into the sporting preferences of 160 year 8 tamariki to understand their views and preferences for sport once they<br />
attend college.<br />
We created coach developers within community groups who will assist the development of other coaches within their<br />
organisations.<br />
Sport Auckland also created over 1,900 afterschool opportunities in Basketball, Boxing and Ki o Rahi for tamariki in the area.<br />
24<br />
teaching staff<br />
received professional<br />
development<br />
opportunities<br />
“ The coaches are friendly and<br />
give us new skills every week<br />
that help use if we play or<br />
want to play outside of school<br />
Year 6 student, Sylvia Park<br />
School<br />
14 <strong>Annual</strong> report
Sport Auckland worked collaboratively with Auckland Netball and adopted a locally led approach to increase participation in<br />
the Tamaki Netball Cluster Day<br />
Through Sport Auckland’s primary school cluster model the annual Tamaki Cluster Netball Day provided a quality opportunity<br />
for over 500 children. The Netball Day has grown from 44 teams in 2017 to 58 teams.<br />
This event had previously been run in the traditional 7 a side netball format for Year 5 - Year 8 students, this year the decision<br />
was made at a primary school cluster meeting to align to Auckland Netball’s Future Ferns format and include Year 3 and Year 4<br />
students for the first time.<br />
Before the tournament, Auckland Netball provided professional development to the school’s sport leads and 10 teachers. This<br />
professional development increased team entries and confidence among teachers to assist on the day.<br />
Sport Auckland also worked with Auckland Netball to run umpiring courses for 30 student umpires from two local secondary<br />
schools. We are now investigating how we can provide more afterschool opportunities for these tamariki to play netball.<br />
500+<br />
Netball tournament<br />
participants<br />
4,800<br />
tamariki<br />
1,900<br />
afterschool<br />
opportunities<br />
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16 <strong>Annual</strong> report
MAUNGAKIEKIE<br />
We’ve achieved great success in the Maungakiekie community. We were successful in<br />
advocating for the value of physical activity, active recreation and sport with principals<br />
within our cluster who now advocate for us within the school community.<br />
Through building relationships we created a locally-led programme; Maungakiekie<br />
Community Sports provided afterschool opportunities for 99 tamariki to be physically<br />
active. The programme activated a local space that Auckland Council had invested in and<br />
offered local children a quality afterschool experience.<br />
We have built relationships with key stakeholders and partnered with them to deliver<br />
physical activity opportunities for the community using community assets.<br />
We connected two local clubs to collaborate and provide for the community, finding a new<br />
home for Mt Wellington Softball in the process.<br />
We provided opportunities for all students within the Maungakiekie Cluster, consulting<br />
with 150+ students, teachers and sports leads to ensure alignment with Physical Literacy<br />
principles.<br />
We created the possibility for 63 girls to play Rippa Rugby via 7 girls rippa rugby teams.<br />
HOWICK<br />
Our work within this area has continued to provide opportunities for the community to<br />
participate in physical activity, active recreation and sport.<br />
We have connected with local schools to understand opportunities for use of their spaces<br />
and places and engaged with the Howick Local Board to assist them in the delivery of their<br />
Sport and Recreation plan, including delivery of programmes and activating their facilities.<br />
Sport Auckland has also built connections with community groups and provided club<br />
capability and coaching support.<br />
Our ActivAsian programme provided 6 opportunities per week to the targeted population<br />
and activated community facilities in the process. This programme created a sense of<br />
belonging for new immigrants through physical activity including Spike Spin Smash, Yoga,<br />
Pilates and walking groups. 255 unique participants took part in these activities.<br />
We provided physical activity opportunities for youth through a dance programme for 57<br />
young girls within local primary and intermediate schools 25 clubs attended a funding<br />
workshop held by Sport Auckland , showcasing where and how to apply for funding and<br />
what funders were seeking for their investment, this built the capability of clubs to deliver<br />
sport and recreation in our community.<br />
We chair the steering group for a proposed Multi-Sport hub successfully aligning 4 clubs.<br />
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17
opportunities to be<br />
KIWISPORT<br />
14,200+<br />
young people<br />
$572,514 KiwiSport<br />
our communities for<br />
18 <strong>Annual</strong> report
300,000+<br />
opportunities<br />
50<br />
schools<br />
funding invested in<br />
young people to have<br />
physically active<br />
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19
SECONDARY SCHOOLS<br />
On 25 June, Sport Auckland, Sport Waitakere, Harbour Sport, CLM Community Sport, College Sport Auckland and Aktive<br />
combined to host a one-day conference for Secondary School Sports Leaders.<br />
With the theme of ‘Connecting, Sharing and Adding Value’, nearly 80 sport leaders including Directors of Sport, Sport Managers,<br />
Sport Administrators and Sports Coordinators representing over 50 schools attended.<br />
This was an opportunity for those in secondary school sport to discuss issues and challenges, share best practice and consider<br />
solutions and options. The day was capped off by inspirational speaker, Cam Calkoen, who spoke about how significant sport<br />
was to him and challenged everyone in the room with his mantra – dream big, achieve more!<br />
“Obviously Cam was an exceptional guest speaker, it was great<br />
to share ideas and interact with other colleges. We are in such<br />
an amazing space, where we have the opportunity to create a<br />
real impact within Auckland”<br />
Director of Sport<br />
20 <strong>Annual</strong> report
Martial Arts Popular Amongst Teenage Girls<br />
Martial Arts such as Karate and Tae Kwon Do are being identified as an activity that girls aged 12 – 18 who don’t participate<br />
in traditional sports want to try. The HERA group at Mount Roskill Grammar chose Tae Kwon Do as an activity they would like<br />
to take part in. St Mary’s College took a different approach and used the expertise and connections of a staff member which<br />
resulted in Karate being offered to their students. Across the two groups 150 girls have taken part in lunchtime sessions of<br />
which majority do not represent the school in sport. These insights are invaluable in offering opportunities that will engage our<br />
non-participating girls to be active and have a quality experience so they choose to continue being active.<br />
Coach Developers<br />
Across the 28 Secondary Schools in the Sport Auckland region there are over 2,200 coaches. They are mostly volunteers who<br />
are school staff, community members or students. There is a need to support our schools to be able to support their coaches to<br />
ensure our students are receiving quality experiences which will lead them to a life-long love of being physically active. To do<br />
this the Coach Developers Course was tailored specifically for secondary school sports staff.<br />
7 sports department staff from 7 schools attended the course and were upskilled to develop coaches. They continue to be<br />
supported by our Community Coach Advisor and Regional Sports Director.<br />
Outcomes achieved include:<br />
• Additional human resources provided to support school sports department staff and coaches<br />
• Coaches breakfasts held to acknowledge coaches and find out their needs for the season<br />
• Observation guidelines and review tool used to provide feedback to coaches<br />
• Student coach peer reviewing processes in place<br />
• Professional development opportunities for coaches provided throughout the year<br />
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SECONDARY SCHOOL<br />
Statistics<br />
14,760<br />
54% student participation<br />
7,840 boys<br />
6,920 girls<br />
419<br />
teacher<br />
coaches<br />
348<br />
student<br />
coaches<br />
3,428<br />
volunteers involved in<br />
secondary school sport<br />
1,249<br />
teachers involved in<br />
secondary school sport<br />
546<br />
students involved in<br />
secondary school sport<br />
22 <strong>Annual</strong> report
LOCALLY-LED CASE STUDY<br />
“Rain or shine they are on that court<br />
playing, love it!”<br />
14<br />
weeks over<br />
two terms<br />
29%<br />
year 5-8 students<br />
participated<br />
1,680<br />
basketball<br />
training hours<br />
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24 <strong>Annual</strong> report
ACTIVASIAN<br />
Sport Auckland continued to deliver the ActivAsian programme in the Central City and Howick areas.<br />
The programme showcases some of Auckland’s community facilities, parks and walkways while<br />
creating a sense of belonging for new immigrants.<br />
We built capability within our community to sustain physical activity through our volunteer and<br />
leadership programmes. Our Spike, Spin, Smash programme operated at 4 community facilities<br />
throughout the year. We partnered with 3 organisations and were successful in opening up space<br />
within their venues.<br />
By partnering with other organisations, we have been able to open new spaces for our programme<br />
to use. A prime example of this lay in our ‘Spike, Spin, Smash, Shoot’ programme that we located in<br />
a local school. This connection gave us an understanding of the challenges with using spaces within<br />
schools. These spaces are often heavily utilised by the school activities, lack of booking software and<br />
concerns around security and access. To continue in these spaces, challenges such as this need to be<br />
overcome.<br />
Sport Auckland collaborated with Auckland Badminton Association and Auckland Table Tennis<br />
Association to provide active recreation opportunities for the Asian community.<br />
A highlight from this programme has been the formation of two separate groups who now operate<br />
their own version of Spike, Spin, Smash with their extended circle of family and new friends. This<br />
is a fantastic outcome and highlights the benefit of connecting leaders and volunteers with the<br />
community to assist physical activity within the community.<br />
Our Walk With Us programme continues to be hugely popular within our Asian communities and<br />
offer new immigrants an opportunity to learn about places to be active and make new friends. 27<br />
Asian participants joined Sport Auckland’s Green Prescription Rangitoto Island walk in <strong>2019</strong>. This<br />
opportunity gave participants the opportunity to learn more about health and wellness while<br />
enjoying a walk up an iconic New Zealand landmark.<br />
Our walking groups in Howick area were held in three locations Botany Town Centre, Lloyd Elsmore<br />
Park and Flat Bush. During the winter months, the Botany Town Centre walk partnered with the<br />
Green Prescription ‘Mall Walkers’ group, further connecting new immigrants to other members of the<br />
community.<br />
384 volunteers were engaged to assist delivery of physical activity, sport and recreation at 47 events<br />
in Tamaki Makaurau.<br />
347<br />
volunteers<br />
47<br />
events<br />
1,100<br />
participants<br />
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25
TARGETED POPULATIONS<br />
Sport Auckland engaged Targeted Populations within our communities to increase their physical activity opportunities, in<br />
particular that of Indian and Samoan migrants through working with their Places of Prayer (POP).<br />
This year we spent time building positive relationships within these communities and we will endeavour to continue to grow<br />
these relationships, to improve physical activity outcomes, for example Diabetes awareness, drowning prevention and holistic<br />
wellbeing.<br />
We assisted each POP to engage with young people and their whanau<br />
-<br />
through traditional dance and sports, such as badminton,<br />
table tennis and volleyball. Sport Auckland provided these ethnic groups with advice on funding opportunities and assisted<br />
them with applications to build their capability to provide similar opportunities within their own communities.<br />
Leveraging the diversity in our workforce we connected with and gathered insights from Places of Prayer within our Communities<br />
of Activity:<br />
• Indian Association/Mahatma Ghandi Centre<br />
• Tamail Association<br />
• Samoan Methodist<br />
• Samoan Catholic<br />
• Ekaleisa Fa’apotopotoga Kerisiano Samoan<br />
Through these connections we created Locally-Led Initiatives; Maungakiekie Community Sports, Panmure Methodist, Ponsonby<br />
Methodist Sports Programme and positively influenced Maungakiekie-Tamaki Local Board ‘s funding into Locally-Led Initiatives.<br />
We helped those who don’t have a space to be physically active secure space to do so:<br />
• A swimming programme was run in conjunction with Mahatma Gandhi Centre which focused on girls and women who<br />
lacked water skills. Sport Auckland funded the swimming lessons for the community with 50% user pays, this money was<br />
reinvested into the community to ensure the programme continued beyond Sport Auckland’s involvement. 46 participants<br />
completed the first programme.<br />
• Provided access to Auckland Netball Centre for the 262 members of Sinoti Aukilani Parishes to play volleyball and other<br />
physical activity.<br />
• Assisted with the delivery of physical activity opportunities with the Panmure Methodist Church congregation - a sports<br />
day was held at Pt England Reserve for 50 participants.<br />
• Hillary Commission and KiwiSport funding provided community access to Grace International Church for Ivory Fitness East<br />
enabling them to deliver group fitness in a family focussed manner to the Tamaki community.<br />
• Assisted The Oranga Collective to provide quality afterschool physical activity opportunities to children aged 10-13 and<br />
helped the Collective to prepare funding applications to help the organisation deliver programmes in the future.<br />
46<br />
Mahatma Gandhi<br />
Centre<br />
262<br />
Panmure Methodist<br />
Church<br />
27<br />
Ivory Fitness<br />
26 <strong>Annual</strong> report
<strong>Annual</strong> report<br />
27
“ I liked that the workshop<br />
got me thinking more about<br />
volunteers needs rather than<br />
the clubs<br />
Attendee, Volunteer Workshop<br />
CLUB CAPABILITY<br />
Sport Auckland assisted 20 clubs across our Communities of Activity to deliver positive outcomes for both club and community<br />
ranging from Strategic Plans and unlocking facilities for more community use through to increasing opportunities for<br />
participation through successful School Club links.<br />
We were able to add value to over 115 participants spread across 3 high quality workshops held during the year. Topics for these<br />
were Marketing and Communications, Creating a Great Volunteer Environment and Funding.<br />
Sport Auckland continue to chair the Mt Roskill War Memorial user group, which is currently helping to facilitate the consultation<br />
process for park users as they review the proposed concept plan for the park.<br />
Sport Auckland also assisted WSP Opus with a detailed study of sport and recreation facilities in the Albert-Eden Local Board<br />
area.<br />
28 <strong>Annual</strong> report
90<br />
coaches attended<br />
KiwiSport Inductions<br />
COACHING<br />
Sport Auckland helped build the capability of our community to provide quality experiences for participants in sport through<br />
our coaching programmes and networks. We collaborated with clubs, schools and Regional Sport Organisations to support<br />
coach developers and coaches in the foundation and development space.<br />
We facilitated 2 Good Sports workshops and collaborated with Auckland Rugby to deliver a 2 day coach developer workshop to<br />
allow the Coach Developers in their respective clubs to lead Coach Development work supported by Good Sports philosophies.<br />
• 2018 Coach Evolve programme completed successfully in collaboration with the Aktive Coach and Talent Development<br />
group, 15 coaches confirmed for the <strong>2019</strong> intake<br />
• Sport Auckland facilitated student coach workshops to develop our student coaches<br />
• 3 KiwiSport Inductions successfully completed with 90 coaches attending<br />
<strong>Annual</strong> report<br />
29
GREEN PRESCRIPTION<br />
Steps to a Healthy Lifestyle<br />
SUCCESS STORY<br />
It all started with an accident that hurt her knee and<br />
now 16 months later, Jean Carson is a fraction of her<br />
former self. She has lost 44 kilograms thanks to a<br />
progressive GP and Green Prescription!<br />
Green Prescription is about engaging people with<br />
health related problems and supporting them to<br />
understand more about food, exercise and wellness.<br />
As part of her Green Prescription journey, Jean has<br />
learned to think critically about her eating habits<br />
and change her attitude to exercise. Jean now<br />
embraces her new lifestyle, with mindful eating and<br />
regular exercise. Green Prescription has empowered<br />
Jean to take control and she wants to lose a further<br />
30 kilograms.<br />
“Start today. Your tomorrow depends on what you<br />
do today!”<br />
30 <strong>Annual</strong> report
ACTIVE<br />
FAMILIES<br />
Active Families is a programme<br />
that helps families and whanau<br />
-<br />
to<br />
get active and learn about healthy<br />
eating.<br />
Sport Auckland helps families set<br />
goals and get involved with fun,<br />
physical activities that children and<br />
parents can enjoy together.<br />
Family consultations can be at<br />
school or another venue. Families<br />
attend weekly group sessions for<br />
6-12 months and have access to fun<br />
physical activity sessions, nutrition<br />
support, cooking and healthy recipe<br />
ideas.<br />
After completion of this programme,<br />
families are invited to attend a fun<br />
graduation, such as rock-climbing or<br />
trampolining!<br />
The intended outcome of this<br />
programme is that families sustain<br />
healthy lifestyles.<br />
“ The work you do<br />
is so valuable,<br />
and the kids I see<br />
who are on the<br />
programme always<br />
talk about how<br />
much fun they are<br />
having<br />
Starship<br />
Community Nurse
HEALTH AND WELLNESS<br />
Highlights<br />
10,268<br />
adults referrals with<br />
Green Prescription<br />
157<br />
children enrolled in<br />
Active Families<br />
572<br />
health workshops<br />
delivered<br />
250+<br />
walked Rangitoto<br />
with us<br />
20<br />
locations in<br />
Auckland
“ The support I received from all<br />
the people I worked with was<br />
excellent. Follow up phone<br />
calls, indicated I was not a<br />
number but a person.<br />
“<br />
Graduate, Mt Roskill<br />
Green Prescription is<br />
doing a commendable<br />
service to the<br />
community at large<br />
Bharat P
“ They really understand<br />
me and helped me to<br />
do small changes at a<br />
time, thanks for your<br />
support<br />
Graduate, Glen Innes
GREEN PRESCRIPTION<br />
Graduates tell us -<br />
34%<br />
have increased<br />
confidence<br />
46%<br />
62%<br />
have improved their<br />
weight / clothes size<br />
have improved their<br />
fitness<br />
62%<br />
have improved their<br />
eating habits<br />
31%<br />
are less stressed<br />
50%<br />
have more energy
36 <strong>Annual</strong> report
OUR TEAM<br />
Mike Elliott<br />
Chief Executive<br />
Mitchell Hayde<br />
Community Coach Advisor<br />
Angela Davies<br />
Accountant<br />
Tania Vaealiki<br />
Executive Assistant<br />
Leanne Knox<br />
Young People Lead<br />
Brooke Mitchell<br />
GRx Operations Manager<br />
Michael McCormack<br />
GRx Business Development<br />
Reishma Edward<br />
GRx Dietitian<br />
Scott Tibbutt<br />
General Manager<br />
Georgina Gatenby<br />
Sophie Pearce<br />
Community Sport Coordinators<br />
Sam Bhattacharya<br />
Taylor Kamuhemu<br />
Rory McKenzie<br />
Caitlin Molloy<br />
Malo Sumich-Kainiu<br />
Sherry Xue<br />
Community Sport Advisors<br />
Thalia Babbage<br />
Pierre du Sart<br />
Kavneet Kaur<br />
Jacinta Lal<br />
Adam Matthias<br />
Priyanka Nayak<br />
Rochelle Simpson<br />
Gloria Tapaleao<br />
Haree Titoko<br />
Emma Wilson<br />
Healthy Lifestyle Advisors<br />
Sasha Green<br />
GRx Administration<br />
Chang Liu<br />
Spike Spin Smash<br />
Alannah Thomson<br />
Parental Leave<br />
<strong>Annual</strong> report<br />
37
FINANCIALS<br />
38 <strong>Annual</strong> report
$2,823,570<br />
REVENUE<br />
$2,742,818<br />
EXPENSES<br />
$1,400,954<br />
NET ASSETS<br />
<strong>Annual</strong> report<br />
39
FINANCIAL<br />
Statements<br />
Statement of Compliance and Responsibility<br />
For the year ended 30 June <strong>2019</strong><br />
Trustees <strong>Report</strong><br />
The trustees of Sport Auckland (Trust) present this annual report, being the financial statements of the trust for<br />
the financial year ended 30 June <strong>2019</strong>.<br />
Statement of responsibility<br />
The board and management accept responsibility for the preparation of the annual financial statements and<br />
judgements used in them, and hereby adopt the financial statements as presented. They also accept responsibility<br />
for establishing and maintaining a system of internal control designed to provide reasonable assurance as to<br />
the integrity and reliability of financial reporting. In the opinion of the board and management, the annual<br />
financial statements for the year ended 30 June <strong>2019</strong> fairly reflect the financial position, financial performance<br />
and statement of cash flows of Sport Auckland.<br />
10 December <strong>2019</strong><br />
Andrew Williams, Chair Sport Auckland<br />
Di Lasenby, Treasurer Sport Auckland<br />
40 <strong>Annual</strong> report
Statement of Comprehensive Revenue and Expense<br />
For the year ended 30 June <strong>2019</strong><br />
<strong>2019</strong> 2018<br />
Revenue from non-exchange transactions<br />
Aktive - Community Sport 737,737 684,778<br />
Auckland Council 161,677 131,760<br />
District Health Board 1,194,341 1,195,819<br />
Foundation North 270,886 121,167<br />
Gaming grants (Note 6) 130,065 118,664<br />
Programme Income 160,255 127,873<br />
2,654,961 2,380,061<br />
Revenue from exchange transactions<br />
Interest 33,764 23,812<br />
Sponsorship in kind 5,167 6,225<br />
Sports house recoveries 119,672 121,806<br />
Other revenue 10,006 0<br />
168,609 151,843<br />
TOTAL REVENUE 2,823,570 2,531,904<br />
Expense<br />
Audit (Note 7) 8,409 10,167<br />
Communication 50,392 61,886<br />
Depreciation (Note 10) 5,954 4,635<br />
Operating 126,529 123,504<br />
Programme costs 266,267 258,991<br />
Rent (Note 12) 225,145 222,420<br />
Staff 1,945,236 1,726,857<br />
Vehicle expenses and travel 62,334 53,125<br />
Vehicle lease (Note 12) 52,552 57,390<br />
TOTAL EXPENSE 2,742,818 2,518,975<br />
OTHER COMPREHENSIVE REVENUE 0 0<br />
TOTAL COMPREHENSIVE REVENUE 80,752 12,929<br />
These financial statements should be read in conjunction with the notes to the financial statements<br />
<strong>Annual</strong> report<br />
41
Statement of Changes in Net Assets / Equity<br />
For the year ended 30 June <strong>2019</strong><br />
<strong>2019</strong> 2018<br />
Accumulated comprehensive revenue and expense<br />
Opening balance 1,320,202 1,307,273<br />
Comprehensive revenue / (expense) for the year 80,752 12,929<br />
CLOSING BALANCE 1,400,954 1,320,202<br />
Statement of Financial Position<br />
As at 30 June <strong>2019</strong><br />
<strong>2019</strong> 2018<br />
Current assets<br />
Cash and cash equivalents (Note 9) 2,484,009 2,276,498<br />
Prepayments 12,148 9,460<br />
Receivables from exchange transactions 23,515 23,313<br />
Receivables from non-exchange transactions 255,425 254,340<br />
2,775,097 2,563,611<br />
Non-current assets<br />
Property, plant and equipment (Note 10) 10,654 13,240<br />
TOTAL ASSETS 2,785,751 2,576,851<br />
Current liabilities<br />
Accruals 105,351 109,518<br />
Employee entitlements 86,903 88,436<br />
Payables from exchange transactions 88,959 87,529<br />
GST payable 15,656 32,459<br />
Income in advance (Note 14) 465,969 351,147<br />
KiwiSport (Note 15) 621,959 587,560<br />
TOTAL LIABILITIES 1,384,797 1,256,649<br />
NET ASSETS 1,400,954 1,320,202<br />
Equity<br />
Accumulated comprehensive revenue and expense 1,400,954 1,320,202<br />
TOTAL NET ASSETS 1,400,954 1,320,202<br />
These financial statements should be read in conjunction with the notes to the financial statements<br />
42 <strong>Annual</strong> report
Statement of Cash Flow<br />
For the year ended 30 June <strong>2019</strong><br />
<strong>2019</strong> 2018<br />
Cash flows from operating activities<br />
Revenue from contracts and grants 2,802,894 2,628,673<br />
Cash receipts from other operating activities 129,679 121,788<br />
Interest received 33,764 23,812<br />
Payments to suppliers and employees (2,738,656) (2,593,379)<br />
GST (16,803) 11,260<br />
210,878 192,154<br />
Cash flows from investing activities<br />
Payment for property plant and equipment 3,368 14,200<br />
3,368 14,200<br />
Cash flows from financing activites<br />
Other cash items from financing activites 0 0<br />
0 0<br />
NET CASH FLOWS 207,511 177,954<br />
Cash balances<br />
Cash and cash equivalents at 1 July 2018 2,276,498 2,098,544<br />
Cash and cash equivalents at 30 June <strong>2019</strong> (Note 9) 2,484,009 2,276,498<br />
NET CHANGE IN CASH FOR THE PERIOD 207,511 177,954<br />
These financial statements should be read in conjunction with the notes to the financial statements<br />
<strong>Annual</strong> report<br />
43
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
1. <strong>Report</strong>ing entity<br />
The reporting entity is Sport Auckland (previous legal name, Auckland Central Sports Trust). Sport Auckland is a<br />
Charitable Trust incorporated under the Charitable Trusts Act 1957 and a registered Charity under the Charities<br />
Act 2005.<br />
These financial statements and the accompanying notes summarise the financial results of activities carried out by<br />
Sport Auckland.<br />
These financial statements have been approved and were authorised for issue by the Board of Trustees on the date<br />
indicated on page 40.<br />
2. Statement of compliance<br />
The financial statements have been prepared in accordance with Generally Accepted Accounting Practice in New<br />
Zealand (“NZ GAAP”). They comply with Public Benefit Entity International Public Sector Accounting Standards<br />
(“PBE IPSAS”) and other applicable financial reporting standards as appropriate that have been authorised for use<br />
by the External <strong>Report</strong>ing Board for Not-For-Profit entities. For the purposes of complying with NZ GAAP, Sport<br />
Auckland is a public benefit not-for-profit entity and is eligible to apply Tier 2 Not-For-Profit PBE IPSAS on the basis<br />
that it does not have public accountability and it is not defined as large.<br />
The Board of Trustees has elected to report in accordance with Tier 2 Not-For-Profit PBE Accounting Standards<br />
and in doing so has taken advantage of all applicable Reduced Disclosure Regime (“RDR”) disclosure concessions.<br />
3. Changes in accounting policies<br />
There have been no changes in accounting policies.<br />
4. Summary of accounting policies<br />
The significant accounting policies used in the preparation of these financial statements as set out below have<br />
been applied in these financial statements.<br />
4.1 Basis of measurement<br />
The financial statements have been prepared on the basis of historical cost.<br />
4.2 Functional and presentational currency<br />
The financial statements are presented in New Zealand dollars ($), which is Sport Auckland’s functional currency.<br />
Amounts are rounded to the nearest dollar.<br />
4.3 Revenue<br />
Revenue is recognised to the extent that it is probable that the economic benefit or some potential benefit<br />
will flow to Sport Auckland and revenue can be reliably measured. Revenue is measured at the fair value of<br />
the consideration received or receivable, taking into account contractually defined terms of payment and<br />
excluding goods and services taxes or duties. The following specific recognition criteria must be met before<br />
revenue is recognised.<br />
44 <strong>Annual</strong> report
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
REVENUE FROM NON-EXCHANGE TRANSACTIONS<br />
• Aktive funding is received in instalments and is recognised as revenue to the extent the use or return conditions<br />
have been met.<br />
• Grant revenue includes grants given by trusts, central and local government organisations and is recognised<br />
in the Statement of Comprehensive Revenue and Expense when the conditions attached to the grant have<br />
been complied with. Where there are unfulfilled conditions attached to the grant, the amount relating to the<br />
unfulfilled condition is recognised as a liability and released to the Statement of Comprehensive Revenue and<br />
Expense as the revenue when the conditions are fulfilled.<br />
REVENUE FROM EXCHANGE TRANSACTIONS<br />
• Interest is recognised as it accrues using the effective interest method. The effective interest rate is the rate<br />
that exactly discounts the estimated future cash payments or receipts over the expected life of the financial<br />
instrument or a shorter period, where appropriate, to the net carrying amount of the financial asset or liability.<br />
• Sports House Recoveries are recognised in the period to which they relate.<br />
4.4 Financial instruments<br />
Financial assets and financial liabilities are recognised when Sport Auckland becomes a party to the contractual<br />
provisions of the financial instrument.<br />
Sport Auckland derecognises a financial asset or, where applicable, a part of a financial asset or part of a group of<br />
similar financial assets when the rights to receive cash flows from the asset have expired or are waived, or Sport<br />
Auckland has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the<br />
received cash flows in full without material delay to a third party; and either:<br />
• Sport Auckland has transferred substantially all the risks and rewards of the asset; or<br />
• Sport Auckland has neither transferred nor retained substantially all the risks and rewards of the asset, but has<br />
transferred control of the asset.<br />
FINANCIAL ASSETS<br />
Financial assets within the scope of NFP PBE IPSAS 29 Financial Instruments: Recognition and Measurement<br />
are classified as financial assets at fair value through surplus or deficit, loans and receivables, held-to-maturity<br />
investments or available-for-sale financial assets. The classifications of the financial assets are determined at initial<br />
recognition.<br />
The categorisation determines subsequent measurement and whether any resulting income and expense is<br />
recognised in surplus or deficit or in other comprehensive revenue and expenses. Sport Auckland’s financial<br />
assets are classified as either financial assets at fair value through surplus or deficit, or loans and receivables.<br />
Sport Auckland’s financial assets include: cash and cash equivalents, short-term investments, receivables from<br />
non-exchange transactions, receivables from exchange transactions and investments.<br />
All financial assets except for those at fair value through surplus or deficit are subject to review for impairment at<br />
least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial<br />
asset or group of financial assets is impaired. Different criteria to determine impairment are applied for each<br />
category of financial assets, which are described below.<br />
<strong>Annual</strong> report<br />
45
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
• Financial assets at fair value through surplus or deficit include items that are either classified as held for<br />
trading or that meet certain conditions and are designated at fair value through surplus or deficit upon initial<br />
recognition.<br />
• Receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in<br />
an active market. Sport Auckland’s cash and cash equivalents, short-term investments, receivables from nonexchange<br />
transactions, receivables from exchange transactions and non-equity investments fall into this<br />
category of financial instruments.<br />
• Impairment of non-derivative financial assets - the trust assesses at the end of the reporting date whether<br />
there is objective evidence that a financial asset or a group of financial assets is impaired. A financial asset<br />
or a group of financial assets is impaired and impairment losses are incurred if there is objective evidence of<br />
impairment as a result of one or more events that occurred after the initial recognition of the asset (a ‘loss<br />
event’) and that loss event has an impact on the estimated future cash flows of the financial asset or the<br />
group of financial assets that can be reliably estimated. For financial assets carried at amortised cost, if there<br />
is objective evidence that an impairment loss on loans and receivables carried at amortised cost has been<br />
incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the<br />
present value of the estimated future cash flows discounted at the financial asset’s original effective interest<br />
rate. The carrying amount of the asset is reduced through the use of an allowance account. The amount<br />
of loss is recognised in the surplus or deficit for the reporting period. In determining whether there is any<br />
objective evidence of impairment, the Trust first assesses whether there is objective evidence of impairment<br />
of financial assets that are individually significant, and individually or collectively significant for financial<br />
assets that are not individually significant. If the Trust determines that there is no objective evidence of<br />
impairment for an individually assessed financial asset, it includes the asset in a group of financial assets with<br />
similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually<br />
assessed for impairment and for which an impairment loss is or continues to be recognised are not included<br />
in a collective assessment for impairment.<br />
FINANCIAL LIABILITIES<br />
Sport Auckland’s financial liabilities include trade and other creditors (excluding GST and PAYE), employee<br />
entitlements, loans and borrowings and deferred income (in respect to grants whose conditions are yet to be<br />
complied with).<br />
All financial liabilities are initially recognised at fair value (plus transaction cost for financial liabilities not at fair<br />
value through surplus or deficit) and are measured subsequently at amortised cost using the effective interest<br />
method except for financial liabilities at fair value through surplus or deficit.<br />
4.5 Cash and cash equivalents<br />
Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts<br />
of cash and which are subject to an insignificant risk of changes in value.<br />
4.6 Property, plant and equipment<br />
Items of property, plant and equipment are measured at cost less accumulated depreciation and impairment<br />
losses. Cost includes expenditure that is directly attributable to the acquisition of the asset. Where an asset is<br />
acquired through a non-exchange transaction, its cost is measured at its fair value as at the date of acquisition.<br />
46 <strong>Annual</strong> report
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
Depreciation is charged on a straight line basis over the useful life of the asset. Depreciation is charged at rates<br />
calculated to allocate the cost or valuation of the asset less any estimated residual value over its remaining useful<br />
life:<br />
• Furniture and fittings 6.45% - 11.11%<br />
• Office equipment 10.00% - 40.00%<br />
• Office improvements 11.11% - 33.33%<br />
Depreciation methods, useful lives and residual values are reviewed at each reporting date and are adjusted if<br />
there is a change in the expected pattern of consumption of the future economic benefits or service potential<br />
embodied in the asset.<br />
4.7 Leases<br />
Payments on operating lease agreements, where the lessor retains substantially the risk and rewards of ownership<br />
of an asset, are recognised as an expense on a straight-line basis over the lease term.<br />
4.8 Employee benefits<br />
Liabilities for salaries and annual leave are recognised in surplus or deficit during the period in which the employee<br />
provided the related services. Liabilities for the associated benefits are measured at the amounts expected to be<br />
paid when the liabilities are settled.<br />
4.9 Income tax<br />
Due to its charitable status (Charities Services number CC23631), Sport Auckland is exempt from income tax.<br />
4.10 Goods and services tax (GST)<br />
Revenues and expenses are recognised net of the amount of GST except for receivables and payables, which are<br />
stated with the amount of GST included.<br />
The net amount of GST recoverable from, or payable to, the Inland Revenue Department is included as part of<br />
receivables or payables in the statement of financial position.<br />
4.11 Equity<br />
Equity is made up of the following components:<br />
Accumulated Comprehensive Revenue and Expense since Sport Auckland’s formation.<br />
<strong>Annual</strong> report<br />
47
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
5. Significant accounting judgements, estimates and assumptions<br />
The preparation of Sport Auckland’s financial statements requires management to make judgements, estimates and<br />
assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying<br />
disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could<br />
result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in<br />
future periods.<br />
JUDGEMENTS<br />
In the process of applying Sport Auckland’s accounting policies, management has made the following judgements,<br />
which have the most significant effect on the amounts recognised in the financial statements.<br />
OPERATING LEASE COMMITTMENTS<br />
Sport Auckland has entered into a number of vehicle leases and accounts for the contracts as operating leases.<br />
ESTIMATES AND ASSUMPTIONS<br />
The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date,<br />
that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within<br />
the next financial year, are described below. Sport Auckland based its assumptions and estimates on parameters<br />
available when the financial statements were prepared. Existing circumstances and assumptions about future<br />
developments, however, may change due to market changes or circumstances arising beyond the control of Sport<br />
Auckland. Such changes are reflected in the assumptions when they occur.<br />
USEFUL LIVES AND RESIDUAL VALUES<br />
The useful lives and residual values of assets are assessed using the following indicators to determine potential<br />
future use and value from disposal:<br />
• The condition of the asset<br />
• The nature of the asset, its susceptibility and adaptability to changes in technology and processes<br />
• The nature of the processes in which the asset is deployed<br />
• Availability of funding to replace the asset<br />
• Changes in the market in relation to the asset<br />
The estimated useful lives of the asset classes held by Sport Auckland are listed in Note 4.6.<br />
48 <strong>Annual</strong> report
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
6. Revenue from non-exchange transactions<br />
Gaming grants from non-exchange transactions received during the reporting period are made up of the following:<br />
<strong>2019</strong> 2018<br />
Four Winds Foundation 8,300 0<br />
Lion Foundation 8,000 11,500<br />
Mt Wellington Foundation 930 0<br />
New Zealand Community Trust 112,835 107,164<br />
TOTAL 130,065 118,664<br />
7. Auditor’s remuneration<br />
RSM Hayes Audit provides audit services to Sport Auckland. Total amount recognised as an audit expense is<br />
$8,409 (2018: $10,167). No non-audit services are provided by RSM Hayes Audit.<br />
8. Financial assets and financial liabilities<br />
Financial assets and financial liabilites include the following components:<br />
Financial assets (within statement of financial position)<br />
<strong>2019</strong> 2018<br />
Cash and cash equivalents 2,484,009 2,276,498<br />
Receivables from exchange transactions 23,515 23,313<br />
TOTAL 2,507,524 2,299,811<br />
Financial liabilities (within statement of financial position)<br />
Accruals 105,351 109,518<br />
Payables from exchange transactions 88,959 87,529<br />
TOTAL 194,310 197,047<br />
9. Cash and cash equivalents<br />
Cash and cash equivalents include the following components:<br />
<strong>2019</strong> 2018<br />
Cheque account 168,775 157,698<br />
Savings accounts 2,315,234 2,118,800<br />
TOTAL 2,484,009 2,276,498<br />
<strong>Annual</strong> report<br />
49
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
10. Property, plant and equipment<br />
<strong>2019</strong><br />
Furniture and<br />
fittings<br />
Office<br />
equipment<br />
Office<br />
improvements<br />
TOTAL<br />
Cost 162,308 98,393 665,888 926,589<br />
Additions 1,521 1,847 0 3,368<br />
Disposals 0 (2,994) 0 (2,994)<br />
Accumulated depreciation (162,063) (91,084) (663,162) (916,309)<br />
Net book value 1,766 6,162 2,726 10,654<br />
Depreciation charge 174 4,333 1,447 5,954<br />
2018<br />
Furniture and<br />
fittings<br />
Office<br />
equipment<br />
Office<br />
improvements<br />
TOTAL<br />
Cost 163,376 95,333 661,549 920,258<br />
Additions 0 9,861 4,339 14,200<br />
Disposals (1,068) (6,801) 0 (7,869)<br />
Accumulated depreciation (161,889) (89,745) (661,715) (913,349)<br />
Net book value 419 8,648 4,173 13,240<br />
Depreciation charge 274 3,847 514 4,635<br />
11. Related party transactions<br />
Gaye Bryham is a board member of Sport Auckland and is also Deputy Head of School Sport and Recreation at<br />
Auckland University of Technology. All possible conflicts of interest are declared in regards to AUT projects.<br />
Dianne Lasenby is a board member of Sport Auckland and is also the Chief Executive of Auckland Netball. Auckland<br />
Netball receives money from KiwiSport which is distributed by Sport Auckland.<br />
Mace Ward is a board member of Sport Auckland and is also employed by Auckland Council. Sport Auckland<br />
receives funding from Auckland Council.<br />
All transactions with related parties were on normal commercial terms and none received any preferential<br />
treatment.<br />
50 <strong>Annual</strong> report
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
<strong>2019</strong> 2018<br />
Revenue (excluding GST)<br />
Auckland Council 161,677 131,760<br />
TOTAL 161,677 131,760<br />
Expense (excluding GST)<br />
Auckland Council 26,795 23,194<br />
Auckland Netball 20,788 18,850<br />
TOTAL 47,583 42,044<br />
Payables (excluding GST)<br />
Auckland Council 1,387 300<br />
Auckland Netball 12,777 1,275<br />
TOTAL 14,164 1,575<br />
KEY MANAGEMENT PERSONNEL<br />
The key management personnel, as defined by PBE IPSAS 20 Related Party Disclosures, are the members of<br />
the governing body. The Board of Trustees, Chief Executive Officer and Senior Management Team constitutes<br />
the governing body of Sport Auckland. The aggregate remuneration of key management personnel and<br />
the number of individuals, determined on a full-time equivalent basis, receiving remuneration is as follows:<br />
<strong>2019</strong> 2018<br />
Total remuneration 465,755 492,641<br />
Number of persons 4.6 5.6<br />
AKTIVE AUCKLAND SPORT AND RECREATION’S FUNCTION<br />
Aktive Auckland Sport and Recreation was established in May 2013 to undertake a regional leadership role in<br />
promoting active and on-going participation in sport and recreation. As part of its role, Aktive is now the funding<br />
conduit for all Sport New Zealand funding. Hence funding previously received directly from Sport New Zealand,<br />
including KiwiSport, is now received from Aktive. This funding is to enable Sport Auckland to deliver various sport<br />
and recreation promotion and participation activities in the region.<br />
<strong>Annual</strong> report<br />
51
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
12. Leases<br />
<strong>2019</strong> 2018<br />
Not later than one year 285,906 254,315<br />
Later than one year and not later than five years 65,919 267,412<br />
Later than five years 0 0<br />
TOTAL 351,825 521,727<br />
13. Sponsorship in kind<br />
Non-cash sponsorship received from Holden New Zealand (motor vehicle) during the year totalled $5,167 (2018:<br />
$6,225); this has been included in the Statement of Comprehensive Revenue and Expenses at the equivalent<br />
market rate for goods of this nature.<br />
14. Income in advance<br />
<strong>2019</strong> 2018<br />
Grants received in advance 465,969 351,147<br />
TOTAL 465,969 351,147<br />
15. KiwiSport<br />
<strong>2019</strong> 2018<br />
KiwiSport received in advance 621,959 587,560<br />
TOTAL 621,959 587,560<br />
Sport New Zealand has introduced the KiwiSport Regional Partnership Fund to increase sporting participation and<br />
opportunities for children and allow them to develop better skills. This fund will be distributed by Regional Sports<br />
Trusts with Sport Auckland contracting Primary Schools, Secondary Schools and Sports Organisations to deliver<br />
programmes within schools to children from year 1 to 13. Aktive Auckland Sport and Recreation is the conduit of<br />
the KiwiSport funding.<br />
52 <strong>Annual</strong> report
Notes to the financial statements<br />
For the year ended 30 June <strong>2019</strong><br />
Funding is received by Sport Auckland in an ‘agent’ capacity as Sport Auckland cannot control the use of, or<br />
otherwise directly benefit from the funding in the pursuit of its objectives. No funds are received for administration<br />
or management of these funds. The funds are accounted in the statement of financial position and will remain a<br />
liability (received in advance) until funds are distributed to the contracted Primary Schools, Secondary Schools<br />
and Sports Organisations.<br />
16. Capital commitments<br />
There were no capital commitments at the reporting date (2018: $0).<br />
17. Contingent assets and liabilites<br />
There are no contingent assets for liabilities at the reporting date (2018: $0).<br />
18. Events after the reporting date<br />
The Board of Trustees and management are not aware of any other matters or circumstances since the end of the<br />
reporting period, not otherwise dealt with in these financial statements that have significantly or may significantly<br />
affect the operations of Sport Auckland.<br />
<strong>Annual</strong> report<br />
53
INDEPENDENT<br />
Auditor’s <strong>Report</strong><br />
To the Trustees of Sport Auckland<br />
RSM Hayes Audit<br />
Newmarket, Auckland 1149<br />
Level 1, 1 Broadway<br />
Newmarket, Auckland 1023<br />
+64 (9) 367 1656<br />
www.rsmnz.co.nz<br />
Opinion<br />
We have audited the financial statements of Sport Auckland, which comprise:<br />
• the statement of financial position as at 30 June <strong>2019</strong>;<br />
• the statement of comprehensive revenue and expense for the year then ended;<br />
• the statement of changes in net assets/equity for the year then ended;<br />
• the statement of cash flows for the year then ended; and<br />
• the notes to the financial statements, which include significant accounting policies.<br />
In our opinion, the accompanying financial statements on pages 41 to 53 present fairly, in all material respects,<br />
the financial position of Sport Auckland as at 30 June <strong>2019</strong>, and its financial performance and its cash flows for the<br />
year then ended in accordance with Public Benefit Entity Standards Reduced Disclosure Regime issued by the New<br />
Zealand Accounting Standards Board.<br />
Basis for opinion<br />
We conducted our audit in accordance with International Standards on Auditing (New Zealand) (ISAs (NZ)). Our<br />
responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the<br />
financial statements section of our report.<br />
We are independent of Sport Auckland in accordance with Professional and Ethical Standard 1 (Revised) Code of<br />
Ethics for Assurance Practitioners issued by the New Zealand Auditing and Assurance Standards Board, and we have<br />
fulfilled our other ethical responsibilities in accordance with these requirements.<br />
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.<br />
Other than in our capacity as auditor we have no relationship with, or interests in, Sport Auckland.<br />
Other information<br />
The trustees are responsible for the other information. The other information comprises the <strong>Annual</strong> <strong>Report</strong> on pages<br />
1 to 40 (but does not include the financial statements and our auditor’s report thereon), which we obtained prior to<br />
the date of this auditor’s report. Our opinion on the financial statements does not cover the other information and<br />
we do not express any form of audit opinion or assurance conclusion thereon.<br />
In connection with our audit of the financial statements, our responsibility is to read the other information identified<br />
above and, in doing so, consider whether the other information is materially inconsistent with the financial statements<br />
or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we<br />
have performed on the other information that we obtained prior to the date of this auditor’s report, we conclude<br />
that there is a material misstatement of this other information, we are required to report that fact. We have nothing<br />
to report in this regard.<br />
THE POWER OF BEING UNDERSTOOD<br />
AUDIT | TAX | CONSULTING<br />
RSM Hayes Audit is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an<br />
independent accounting and consulting firm which practises in its own right. The RSM network is not itself a separate legal entity in any jurisdiction.<br />
54 <strong>Annual</strong> report
Responsibilities of the trustees for the financial statements<br />
The trustees are responsible, on behalf of Sport Auckland, for the preparation and fair presentation of the financial<br />
statements in accordance with Public Benefit Entity Standards Reduced Disclosure Regime, and for such internal<br />
control as those charged with governance determine is necessary to enable the preparation of financial statements<br />
that are free from material misstatement, whether due to fraud or error.<br />
In preparing the financial statements, the trustees are responsible, on behalf of the Sport Auckland, for assessing the<br />
Sport Auckland’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern<br />
and using the going concern basis of accounting unless the trustees either intend to liquidate Sport Auckland or to<br />
cease operations, or have no realistic alternative but to do so.<br />
Auditor’s responsibilities for the audit of the financial statements<br />
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from<br />
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.<br />
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with<br />
ISAs (NZ) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are<br />
considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions<br />
of users taken on the basis of these financial statements. A further description of the auditor’s responsibilities for the<br />
audit of the financial statements is located at the XRB’s website at:<br />
https://xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/Page8.aspx<br />
Who we report to<br />
This report is made solely to the trustees, as a body. Our audit has been undertaken so that we might state to the<br />
trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest<br />
extent permitted by law, we do not accept or assume responsibility to anyone other than the trust and the trustees<br />
as a body, for our work, for this report, or for the opinions we have formed.<br />
RSM Hayes Audit<br />
Auckland<br />
12 December <strong>2019</strong><br />
<strong>Annual</strong> report<br />
55
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