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The lead kura/school board is responsible for the RTLB funds on behalf of all the cluster's kura/schools.

The board is responsible for:

  • allocating the RTLB staffing resource and RTLB funds equitably across cluster schools based on student and cluster school need, not on a pro-rata basis
  • reporting at least two times a year to cluster kura/schools on the use of cluster funds and the allocation of the RTLB staffing resource
  • budgeting, expenditure and accounting; ensuring funds received on behalf of the cluster are clearly identified separately in the lead kura/school’s financial accounts
  • submitting an annual report of the cluster's financial position to the Ministry
  • including an audit of RTLB cluster funds in the regular audit of the board’s accounts.

Lead schools keep an RTLB asset register separate from the school’s asset register.

Lead schools must use the Ministry financial reporting template when preparing the cluster’s annual financial statement.

For more information see the Financial Information for Schools Handbook or contact your regional financial advisor at the Ministry.


Content last updated: March 2017