NEW ZEALAND GAZETTE, No. 40 — 5 MAY 2016

performance commitments, and in some cases will specify minimum commitments for TEOs. TEOs should propose additional commitments as required.

A Performance Commitments template and Guidelines to give effect to the Māori and Pasifika TES Priorities will be available on the TEC website to assist commitment setting. This will include the need to set targets which will contribute to the achievement of parity of participation and achievement for Māori and Pasifika.

The proposed plan must describe:

• how the TEO has performed against the commitments it made in its last plan (for TEOs that have previously received plan funding);
• how the TEO has responded to specific data from the TEC about employment outcomes and the level of re-enrolments;
• the findings of any quality assurance reviews; and
• any key changes the TEO is making that are likely to have a significant impact on its educational performance or other outcomes.

The TEO’s proposed performance commitments should be:

• designed and presented so that they give clear evidence about the quality of the activity being measured;
• relevant, so that they give meaningful information about the TEO’s progress toward its proposed outcomes;
• set at a level that represents a meaningful improvement on past performance, especially with respect to outcomes for priority learner groups; and
• complete, so that they cover all significant programmes and activities the TEO intends to undertake, and all important dimensions of those activities.

Other supplementary information

Pursuant to section 159R(1)(b), the TEC may ask a TEO to provide additional information about its financial outlook to accompany its proposed plan. This might include forecast financial statements, capital asset management information (for tertiary education institutions), and any other information and explanations needed to fairly reflect the forecast financial operations and financial position of the TEO, eg information about subsidiaries for which the TEO has residual liability.

The TEC may use this additional information when assessing the potential of the TEO to meet its proposed performance commitments.

Additional requirements for tertiary education institutions

Pursuant to section 159R(2), the following additional requirements apply to tertiary education institutions only. The tertiary education institution’s proposed plan must:

• reflect the outcomes framework the tertiary education institution has agreed with the TEC, or a tertiary education institution’s own outcomes framework;
• align with the narrative in the tertiary education institution’s other strategic planning and reporting documents;
• explain how the tertiary education institution will manage its capital assets to support its mission and role over the period of the proposed Plan (including any new significant capital initiatives); and
• include a forecast Statement of Service Performance to enable the tertiary education institution to report in its annual report on its performance as compared to its proposed outcomes described in its proposed plan.

The forecast Statement of Service Performance should:

• be prepared in accordance with Generally Accepted Accounting Practice, including reporting costs summarised by key output classes/areas;
• reflect the full scope of the institution’s activities;
• focus on the outputs/services of the institution; and
• include measures and evidence about the quality of these outputs/services.

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