On behalf of the board of Tapuwae Roa, we are pleased to present Tapuwae Roa’s statutory Four-Year Audit report as an entity of Te Kāhui o Te Ohu Kaimoana. This report marks a crucial point in our journey, reflecting our commitments and fulfilment of our statutory purpose as outlined in the Māori Fisheries Act 2004.
Overview of the audit
Led by independent auditors Dr. Mark Hickford and Anaru Mill, He Tirohanga Arotake: Four Year Audit covers the period from 1 October 2020 to 30 September 2024.
The audit report includes an executive summary outlining the scope, process, and key definitions, along with reflections and recommendations for each entity. It evaluates the strategic objectives, achievements, challenges, and overall performance of the entities.
Following the reports for each entity, you will find responses from Te Ohu Kaimoana, Te Wai Māori, Tapuwae Roa and Moana New Zealand with commentary and proposed actions addressing each recommendation made the auditors.
Background
Under the Māori Fisheries Act 2004, Te Ohu Kaimoana, Aotearoa Fisheries Limited (trading as Moana New Zealand), Te Wai Māori, and Te Pūtea Whakatupu (trading as Tapuwae Roa) are required to undergo a performance audit every four years.
This marks the first such audit conducted since 2012, following resolutions passed by Mandated Iwi Organisations in 2016 and 2020 to exempt the entities from earlier audits.
Our response to the audit findings
The audit evaluated our strategic alignment with the statutory requirements and assessed the effectiveness of our initiatives aimed at enhancing the sustenance of Māori identity.
During this four-year audit period, Tapuwae Roa adopted a new theory of change, marking a strategic shift that significantly honed our focus on impactful kaupapa built on a foundation of Maori identity, supporting Māori across a wide range of sectors, including fisheries. This change was accompanied by a redefinition of business objectives and a realignment of the types of kaupapa we support as funders, investors, advocates, or those kaupapa we directly deliver.
The auditors commended this new approach for its clearer line of sight and intervention logic under our refreshed strategy, which aligns more distinctly with the legislative purposes and functions of Tapuwae Roa.
The audit recommendations encourage us to continue increasing targeted investments in education and training relevant to the fisheries industry and to enhance our capability for gathering robust data for outcome measurement. This strategic emphasis will enable more tailored programmes to effectively meet the needs of Māori.
Looking forward
Looking forward, Tapuwae Roa is poised to enhance our strategic kaupapa in line with recent audit recommendations, focusing on expanding our educational and research activities within the fisheries and related sectors.
We plan to develop and implement new tools and methodologies to better assess the impact of our programs, ensuring they effectively meet the needs of iwi Māori and align with our legislative functions.
Additionally, we aim to increase our efforts to engage with stakeholders, incorporating feedback more systematically into our planning and decision-making processes.
Read the full report: https://issuu.com/tapuwaeroa/docs/6768981bdfff6dd35cb442ed_tok2402_audit_report_fa_-/48?fr=sZjMyYjgyMjc2ODQ
