Koha and how to apply
Introduction
Koha is a gift, present, offering, donation, contribution - especially one maintaining social relationships and has connotations of reciprocity.
Koha may be given on any occasion when Fire and Emergency representatives meet or work with Kaupapa Māori and where payment is not requested or expected. Fire and Emergency provides koha when working with Māori communities, and must ensure that appropriate and adequate koha is given.
All Koha amounts are approved by National Manager Kaupapa Māori and endorsed by District Managers and above. DCE FABO will receive retrospective periodic reporting for all koha.
When to give Koha
When working with Māori communities, we must ensure that appropriate and adequate koha is given. Koha may be given on any occasion when Fire and Emergency representatives meet or work with Māori.
Note: Consult your Regional Māori Liaison Officer for clarification of events where koha may be appropriate.
In cases where there is a commercial transaction for the supply of goods and services, koha may be given in addition, if deemed appropriate.
Examples of when to give Koha
Giving koha is not a transaction in the usual sense, i.e. there is often no description of services or written acknowledgement of receipt.
Examples of when we may give koha include:
- Pōwhiri
- Hui
- Wānanga or information exchange
- Consultation workshops
- Assistance given by groups or individuals participating in Fire and Emergency activities
- Delegations at meetings or conferences
- Requests to accompany the Board or Chief Executive on various occasions
- Tangihanga or funerals/bereavements and unveilings
- Other cultural ceremonies, e.g. blessings.
Steps for giving koha
The following steps and rules for koha must be followed:
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Step |
Action |
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1 |
Determine the amount of koha to give:
Koha is to be provided in cash through withdrawal on a Pcard only. Pcard cash advance facility for koha is only available to District Managers and above and those in the National Kaupapa Māori Directorate. |
|
2 |
Gain authorisation for cash advance facility on your purchase card to withdraw koha, by completing and submitting this form(external link) in advance. The relevant business unit owner or delegated budget-holder, that you enter in the form, will approve the cost to the respective business unit and then an approval request is auto-sent to the National Manager, Kaupapa Māori. The DCE Finance and Business Operations will receive periodic retrospective reporting on all koha. |
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3 |
The fully-executed authorisation form must be sent to Pcard@fireandemergeny.nz, and the cash advance facility for the relevant Pcard holder will be activated for five working days prior to the kaupapa date to allow withdrawal of the monies. The authorisation will reflect the koha amount to be withdrawn, where possible. The completed authorisation form is the supporting documentation to reconcile the transaction on the PCard. Note: Where koha is given by a group of Fire and Emergency personnel, one payment should be made by the most senior person attending. |
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4 |
The approver must comply with the Inland Revenue rules concerning the tax treatment of payment and gifts. |
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