Kaupapa Here Koha | Koha Policy (Generic Māori)

View the Southern Dialect version of this policy

Whāinga | Purpose

In its quest to become a Te Tiriti-led university and develop its capability to operate effectively as a good Te Tiriti partner, this policy seeks to provide clarity and guidance to the staff of Ōtākou Whakaihu Waka | the University of Otago in the appropriate use of koha.

Te Tirohanga Whānui o te Rōpū | Organisational scope

This policy applies to all members of the University community, including Council members, staff and students.

Mātāpono Arahi | Guiding Principles

The giving of koha is an integral part of Māori culture, as an expression of manaakitanga and aroha, goodwill and gratitude.  It is important when giving koha to consider both the sensitive nature of the act of giving, which is subject to a high level of public scrutiny, and its importance within te ao Māori.

Koha

Is a gift or contribution made in a Māori cultural context that has a kaupapa Māori focus.
Reflects the mana of both the giver and the receiver and embodies the philosophy of reciprocity
Is distinct from expenditure for goods or services supplied.

Tikanga ā-iwi / tikanga ā-hapū

The giving and receiving of koha is in the spirit of tikanga ā-iwi / tikanga ā-hapū cultural practices and is both appropriate and necessary for justified business purposes that have a kaupapa Māori focus.

Tuku koha

The act of giving a gift where the recipient is acknowledged for a particular contribution.
A common example is when visiting marae – it is both tika and appropriate to give koha.

Whakautu

Ōtākou Whakaihu Waka recognises the cultural importance of koha and the need to balance this with its obligation to appropriately manage its finances sensitively and with due diligence.
Koha is considered sensitive expenditure and therefore subject to principles of integrity and financial good judgement.
Koha must be open, transparent, unsolicited, free from conflict of interest, and meet statutory and legal requirements.

Some further principles that guide the application of this policy are aroha ki te tāngata, rangatiratanga, tā koha, and whakawhanaungatanga.

Tautuhinga | Definitions

For the purposes of this policy, the following definitions apply:

Approving Manager

A staff member’s line manager or manager one higher in the financial delegation approval hierarchy.

Supplier / Vendor

A current or potential provider of goods and services to the University (also referred to as a vendor).

Aroha

Compassion, care, love, empathy.

Aroha ki te tāngata

Respect and care for others.

Hui

A gathering, meeting or assembly.

Kaupapa Māori

Māori customary practice, principles, approach or ideology.

Koha

A gift, present, offering, donation, contribution – especially one maintaining social relationships, which has connotations of reciprocity (for an extended definition, see Te Aka). Koha is given in accordance with tikanga Māori (Māori customs and protocols) expressly for kaupapa Māori purposes – it ‘plants a seed’, both as part of an existing relationship and/or the future of a new relationship.

Mana whenua

Local people who have mana (authority) over their land or territory

Manaakitanga

Hospitality, kindness, generosity, support – the process of showing respect, generosity and care for others.

Mātanga

Expert, experienced person, specialist.

Mihi Whakatau

Speech of greeting, official welcome speech - speech acknowledging those present at a gathering.

Noho marae

Marae stay.

Poroaki

Farewell.

Rangatiratanga

Sovereignty, self-determination, principality, self-management.

Rōpū

Group, party of people.

Tā koha

Responsibility handed over, for example: acting in good faith or trust, holding a duty of care, fiduciary [i.e., a legal or ethical relationship of trust]).

Taonga

Treasure, anything prized – applied to anything considered to be of value, including socially or cultural valuable objects, resources, etc.

Tangihanga

Funeral, rites for the dead, obsequies - one of the most important institutions in Māori society, with strong cultural imperatives and protocols.

Te ao Māori

The Māori world.

Tika

Correct, true, right, just, fair, appropriate, proper, valid.

Tikanga

Correct procedure, custom, practice, protocol – the customary system of values and practices that have developed over time and are deeply embedded in the social context.

Tikanga ā-iwi / ā-hapū

Cultural practice or custom of tribal (iwi) and/or sub-tribal (hapū) groups.

Tuku koha

The act of giving a gift, where the receiver is acknowledged for a specific contribution.

Wānanga

Seminar, conference, forum – also tribal knowledge, lore, learning.

Whakawhanaungatanga

A process of establishing relationships, relating well to and connecting with others.

Whānau pani

Bereft family.

Ihirangi | Content

Koha is an important cultural practice embedded in Te Ao Māori, an expression of manaakitanga and aroha. It is important for staff and/or members of Ōtākou Whakaihu Waka to have the opportunity to provide koha in the spirit of tikanga ā-iwi / tikanga ā-hapū, for kaupapa Māori events. This is an important policy to guide the University in fulfilling this important cultural practice in a manner that is compliant with tax rules and legislation especially because koha cannot be used as payment for goods or services provided to Ōtākou Whakaihu Waka.

1. Overview

   1. Giving koha

      All koha, when given by staff or members of Ōtākou Whakaihu Waka as representative(s) of Ōtākou Whakaihu Waka, is given on behalf of the University. Notwithstanding the spirit in which it is given, koha – especially when it is a cash koha – may present risk to the University, including tax regulations and public perception.

      To avoid risk, koha cannot be given in a range of circumstances, including:

      1. In lieu of salary (i.e. payments to students for assisting at events or for participants in research projects) – these payments should be referred to Human Resources for assistance with processing
      2. For receipt of goods or services (i.e., for a good or service, including such things as cultural advice or support, the hiring of marae, accommodation, provision of food and/or associated resources) – an invoice should be obtained from the party (supplier or vendor) providing these goods or services
      3. For research participants (whether an individual or group) where research advice or support, participant expertise and / or time has been given (noting that research grants will have budget to pay research participants as a ‘service’ provided to the University)
      4. For an implied or expected favour in return.

      Further, expenditure for koha must:

      1. Be consistent with the University’s vision and strategic goals
      2. Be a one-off unsolicited, unconditional gift
      3. Adhere to delegated authority
      4. Be from approved budget provisions
      5. Be relationally proportionate, moderate and conservative.
   2. Receiving koha

      In relation to receiving koha, refer to the University’s Acceptance of Gifts, Benefits and Gratuities Policy. All koha received in cash must be handed to the Cashiers Office for banking in the University’s bank account and recorded on the Koha Register (currently under development).

   Please note, more detail about the giving and receiving of koha at Ōtākou Whakaihu Waka is provided in the following sections.

2. Situations in which koha is appropriate

   1. Attending a kaupapa Māori gathering as a representative of the University

      Where a representative(s) of the University attends a cultural gathering or arranges a work-related hui on behalf of Ōtākou Whakaihu Waka, the University will provide an appropriate koha that the representative gives on behalf of the University.  Such gatherings include:

      1. Tangihanga or to whānau pani
      2. Marae visits (for example, during a hui, noho marae or wānanga)
      3. Mātanga leadership for pōwhiri, mihi whakatau, or other significant events (where it is agreed that koha is appropriate)
      4. Hui with Māori entities (including iwi and/or hapū), organisations and rōpū, whether marae-based or not.
   2. Other circumstances

      Koha may be given to external not-for-profit kaupapa Māori community groups and individuals (non-University staff) in certain circumstances related to the core business of the University. This may include:

      1. Acknowledging an individual who leads or supports:
         • A conference opening
         • An opening and / or blessing of a new University building
         • Mihi whakatau or poroaki
      2. Mana whenua when welcoming prominent guests to Ōtākou Whakaihu Waka, at the request of the University.

3. Situations in which koha is not appropriate

   Payments which do not meet the definition of koha will need to follow standard university payment procedures via, for example, payroll and accounts payable or the Sensitive Expenditure Policy (currently under review). Such payments include, for example:

   1. Payments made to individuals / organisations for advising, consulting, or participating in research projects or studies. This includes payments as a thank you to research participants. For guidance on reimbursement or compensation for research participants, refer to the Sensitive Expenditure Policy.
   2. Payments to anyone paid by the University – inclusive of Council members, staff and students (including student associations) – even if they are performing a kaupapa Māori activity in addition to their substantive role (refer to specific Employment Agreements or other contractual arrangements)
   3. Payments for the receipt of goods and / or services (this includes hiring of facilities or accommodation, or catering provided by marae – both of which need to be invoiced and paid for as a supplier or vendor)
   4. Payments given in lieu of salary or for recognition of ‘time’ spent on a task, e.g., guest speakers at a hui, seminar or lecture, or advisers on research projects
   5. Payments of a repetitive or ongoing nature
   6. Payments for events held on University premises’ that have no direct connection to the core business of Ōtākou Whakaihu Waka (for example, events occurring on campus but organised by persons or organisations external to the University).

   Refer to the Koha Payments Flowchart (Appendix 1) for further clarification on determining whether koha applies, or if an alternative contribution or form of payment is more appropriate.

4. Determining University representation at cultural gatherings

   Considerations include:

   1. Whether staff or groups attend a gathering in a personal (i.e., private) capacity or whether they will attend as a formal representative of Ōtākou Whakaihu Waka.
      1. If there is an issue in determining the mana or ‘standing’ of the cultural gathering, advice can be sought from the Approving Manager, DVC Māori or Associate Dean Māori (for UOC and UOW) to assist.
      2. If it is deemed that attendance is in a personal / private capacity, the responsibility for koha rests with the staff member or group.
   2. When it is expected or appropriate for the University to be formally represented at cultural gatherings, consideration must be given as to the seniority of staff or University members who should attend. For instance:
      1. In some cases, senior University representation (i.e., Chancellor, Vice-Chancellor, Deputy Vice-Chancellor, etc.) will be expected to attend.
      2. If assistance is needed in determining the appropriate level of representation, the Approving Manager should contact the DVC Māori or Associate Dean Māori (for UOC and UOW) for guidance.
   3. The University representative(s) must notify their Approving Manager prior to attending the cultural gathering (i.e., hui, takihanga, etc.), including details regarding the purpose of the gathering. This information must include:
      1. The importance of the event to Ōtākou Whakaihu Waka
      2. In relation to takihanga:
         • Prominence in the community
         • Prominence and/or standing in the local, regional and/or national tertiary sector
         • Their association or connection with Ōtākou Whakaihu Waka, the Division, department or discipline, or the staff member or group of staff.

5. Koha amount

   1. When it is deemed appropriate that staff or groups are representing Ōtākou Whakaihu Waka in a formal capacity, the University will provide koha, generally in the form of cash. When in doubt, the DVC Māori or Associate Dean Māori (for UOC and UOW) can advise on the appropriate form, use or amount of the koha.
   2. The amount of the koha must be:
      1. Appropriate to the circumstances
      2. Moderate and conservative
      3. Paid from an approved budget within the delegation of the Approving Manager.

6. How to make an application for koha

   All koha applications must be made via a Sensitive Expenditure Form (currently under review) and include:

   • A brief explanation regarding the reason for the koha
   • The date of the event and/or cultural gathering
   • Details of who the payment will be made to
   • Details of the amount of the proposed koha payment
   • University account code to be charged
   • All appropriate approvals.
   1. Approvals
      1. Applications for koha must be approved prior to the expenditure being incurred, as follows:
      2. Koha up to $499 must have written approval from the Head of Department or Director
      3. Koha over $500 must have written approval from the Head of Department or Director and endorsement from the relevant Pro-Vice-Chancellor, Deputy Vice-Chancellor or Senior Leadership Team member.
      4. Approvers must consider the following questions in determining whether koha is the most appropriate form of ‘exchange’ for the circumstance in which it is intended:
      5. Does the koha application meet the requirements outlined in this Policy?
      6. Is the value of the koha appropriate for the circumstances?
      7. Is the event/occasion, consistent with the University’s core business, vision and strategic goals?
      8. Authorised koha applications must be emailed to cashiers@otago.ac.nz, Financial Services Division at least 20 working days prior to the scheduled payment of koha (noting that  events that occur with limited warning are exempt from this 20 working day time limit – for example, takihanga or invitations from mana whenua for staff to attend important hui on behalf of the University at short notice).
      9. Cashiers will then arrange for the cash to be collected. The staff member collecting the cash must sign an Imprest Cash Acknowledgement Form and return it to the Revenue Management Office with a copy of their staff ID to confirm the cash has been received. For University campuses outside of Ōtepoti / Dunedin, an administrator with delegated financial authority may use their PCard to withdraw cash approved for the express purpose of koha – the completed koha application must be attached to the PCard statement for verification.
      10. All koha – paid and received – will be registered on the centrally held Koha Register. This register will be regularly reviewed by the Financial Controller, Financial Services, to ensure compliance with this Policy and identify any trends, patterns or risks that may raise concern. Any concerns of this nature will be immediately elevated to the Chief Financial Officer and Deputy Vice-Chancellor Māori.
   2. Tax and Legal Considerations
      1. Koha cannot be used as payment for goods or services provided to Ōtākou Whakaihu Waka. Where the University determines that koha is being requested for these purposes, a tax invoice must be obtained, and the transaction treated in accordance with normal University supplier or vendor payments (usual tax implications apply).
      2. Koha may be subject to tax on schedular payment (withholding tax) deductions, if applicable.
      3. If it is determined that a payment is in lieu of salary, then the payment will be directed to the Human Resources Division (HR) to be paid via payroll.

Whakapātanga | Contact

For further information about this Policy or assistance about the determination of koha, contact the Deputy Vice-Chancellor Māori

Email: dvc.maori@otago.ac.nz

Kaupapa here, tukanga me ngā puka tono a hāngai ana | Related policies, procedures and forms

• Conflicts of Interest Policy
• Donations to the University - Guidelines
• Ethical Behaviour Policy
• Financial Delegations Policy
• Financial Monitoring and Control Policy
• Fraud Policy
• Pacific Gifting Policy, Procedures and Guidelines
• Procurement Policy
• Purchase Card Policy
• Purchase Card Procedure
• Responsible Practice in Research – Code of Conduct
• Sensitive Expenditure Policy
• Sensitive Expenditure Procedure and Guidelines

Te Āpitihanga | Appendix 1

• Koha Payments Flowchart (PDF)