Establishing Good Internal Financial Control and Preventing Fraud

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ECE Internal Financial Control Systems.

Why internal control? 

Internal control systems are normal in business and society and will be expected of you by your staff, fellow owners, parents, board members, bankers and financiers.

They help establish a climate of good control which produces reliable financial records, good management

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Five Reasons to Join Us
1. Marketing

It is prestigious to belong to the OECE. Membership is usually by invitation.  Online applications can be made if you think your service meets the criteria. To be a member a service must have as its first priority a focus on being high-quality for children and families.  It must also agree to follow the standards in the Code of Conduct for ECE Services.

Running a parent survey when you want to do one is simple – we handle it for you and provide you with a confidential copy of the results. We will also cover the cost of the survey.

Promoting your service online to parents is taken care of.  The OECE has partnered with the My ECE website and the ECE Parents’ Council Aotearoa to give members free advertising for their service.  For details directly contact My ECE

2. Professional

Free subscription access to the ECE Newsroom – your service provider member login will let you view everything in the ECE Newsroom

Complimentary access to over 25 years of published NZ and international research – your service provider member login gives you free access to the Research Library and support

3. Management

Management and ECE employment resources and advice will be at your finger-tips 24/7. We have so much available in the service provider area of our website – ranging from templates for policies, guidance on managing cashflow and debtors, staff drug use, negotiating pay with staff, and through to topics such as best sandpit design. 

We will make running a staff survey simple for you.  You can use our specially designed survey.  We collect the results and will provide you with a confidential report of the findings. (50% discount available to service provider members).

4. Representation

Did you know that the OECE meets personally and regularly with the Ministry of Education national team, and the regulations committee and other forums? 

Political leaders and journalists are able to use the OECE to gain deeper knowledge on a topic or issue, and we provide a sounding board for ideas and feedback.

Members have a direct line of communication with Dr Sarah Alexander, to bring to Sarah’s attention and discuss what’s affecting your service and community of children, families, and staff.

5. Value for Money

We are committed to keeping membership prices affordable and providing value for money. 

Membership rates start at just $250 for 12-months. Or join for 2 years for only $350.  For providers with multiple licensed services, the rates reduce per service the more licensed services you operate.  

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Login with your ECE Newsroom or OECE Member password to read the full article.
If your subscription has lapsed – or you’d like to join – you can reactivate or sign up for full ECE Newsroom access.

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FULL REFERENCE: Postlewaight, G.  (2024).  Early childhood teacher engagement with place-based education: Professional learning at the Ōtātara Outdoor Learning Centre.  NZ International Research in Early Childhood Education Journal, 26, pp. 69-83.

Log-in to read the full research paper below. Or order a pdf copy of the article from the main NZIRECE Journal page.

ABSTRACT: This article explores the second cycle of an action research project, undertaken to determine how to support local early childhood education [ECE] settings to utilise the nature-based education space, the Ōtātara Outdoor Learning Centre [ŌOLC], at Te Aho a Māui Eastern Institute of Technology [EIT] in the Hawke’s Bay (NZ). The first cycle of the research involved a focus group to introduce local early childhood kaiako (teachers) to the space and to ascertain the possibilities and opportunities for them to make use of the location with tamariki (children) to facilitate place-based education (PBE). This second cycle examined the professional learning experiences provided to the focus group to increase their knowledge and confidence to facilitate appropriate and inclusive nature and place-based experiences with tamariki. Two professional learning workshops enabled participant kaiako to familiarise themselves with the ŌOLC space through the sharing of whakapapa (genealogy) and pūrākau (historical stories) of the rohe (region), and to experience possible approaches for place- based teaching and learning. Although this is a small-scale research project, the value of the experiential learning about PBE, and the need for kaiako professional learning is evident from the participant discussion, reflection and feedback. Participants recognised this pedagogical approach and its relationship to bicultural practice, honouring Te Tiriti o Waitangi and building local curriculum as a foundation of authentic practice.

KEY WORDS:  Kaiako, action-research, professional learning, place-based education, kaupapa Māori (customary practice, approaches), pūrākau, learning in nature, play.

INTRODUCTION

The whakataukī (significant traditional saying) above aligns with the intent of Te Whāriki: He whāriki mātauranga mō ngā mokopuna o Aotearoa, Aotearoa, New Zealand’s early childhood education curriculum(Ministry of Education [MOE], 2017).  Te Whāriki (2017) articulates how tamariki learn in a holistic way that encompasses each of the contexts identified in Bronfenbrenner’s (1979) ecological model: whānau (adults in the life of the tamaiti, (the child), local and wider community, and national and global contexts. Such learning occurs when their whakapapa (genealogy), identity, mana (prestige) and mauri (life force) are nurtured within learning experiences and teaching approaches that value, respect and affirm their connection with papatūānuku (mother earth), place, language and culture. The teaching approaches include; place-based education (PBE), which offers tamariki opportunities to: connect with: taiao (nature), papatūānuku, local pūrākau and to experience te ao Māori (Māori world view) kaupapa. Williams, et al. (2023) describe te ao Māori further, as ngā aronga, identifying that this acknowledges that there are multiple world views that are iwi and hapū (tribe) based. Embedding kaupapa Māori pedagogies of learning and teaching, as described above promotes, respects and protects Te Tiriti o Waitangi (The Treaty of Waitangi) (University of Auckland, n.d.). Embodied within place-based experiences is a rich local holistic curriculum that includes; te reo and tikanga Māori(language, values, philosophies, and cultural customs), literacies, mathematics, science, the Arts, history – both Māori and Pākeha (New Zealander of European descent).  These experiences also foster social and emotional competency, education for kaitiakitanga (guardianship and sustainable approaches), utilising play and child initiated experiential learning approaches.

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