Koha

Section
Corporate
Approval Date
12 September 2024
Approved By
Executive Director
Next Review
30 November 2026
Responsibility
Deputy Executive Director: Te Tiriti and Partnerships
Purpose and Background

Purpose

To provide guidance and clarity in the practice of koha presentation by Otago Polytechnic. 

 

Background

Otago Polytechnic acknowledges the important practice of koha as an integral part of tikaka Māori. 

Otago Polytechnic representatives may give appropriate koha on behalf of their respective activity to preserve the Polytechnic’s recognition of tikaka Māori. 

Any koha given on behalf of Otago Polytechnic should be reflective of the occasion. 

 Guidance around suitable koha is available from the Kaitohutohu Office. 

 

Compliance

Treaty of Waitangi Act 1975, and subsequent amendments.

Definitions

Kaumātua is an elder. 

Koha is a gift or contribution made in a Māori cultural context, usually in recognition of hospitality or some beneficial action or service. Koha reflects the mana of both the donor and the recipient and embodies the philosophy of reciprocity. Contextually, koha can be a gift or money received or paid out as an integral element in a Māori ritual of encounter. Koha does not include normal expenses such as marae hire, food and resources. 

ManaWhenuais the local rūnaka of the place where Otago Polytechnic is situated. 

Pōua and Tāuaare Kāi Tahu terms for their elders/grandparents. 

Taoka is property, treasure, or apparatus. 

TakataWhenuaare Indigenous people of Aotearoa New Zealand. 

Tikaka Māori are customary values, and, practices, protocols and rules.

Unconditional Giftas it relates to this policy is defined as: 

  • a donation where the donor does not expect any goods or services in return for the donation. When koha is received as an unconditional gift, it is not liable to Goods and Services Tax (GST); and/or 
  • where the recipient does not expect any form of remuneration for any assistance offered or delivered. 
Policy

1. When Koha is given 

1.1 Koha is given as a cultural practice when Mana Whenua are invited to participate and/or support Otago Polytechnic in events or activities, and where no set fee or payment is expected. 

1.2 Otago Polytechnic representatives as Manuhiri (visitors) are to give a koha when visiting or staying on a Marae regardless of the length of duration of stay. 

1.3 Koha is to be given when Otago Polytechnic representatives attend occasions that involve a Powhiri/welcome or Mihi Whakatau, or when visiting Marae for ceremonies and more formalised gatherings. 

1.4 The following are examples of when to gift koha: 

  • Kaumatua assistance with traditional welcomes, Whakawātea and rituals relevant to the developments of Otago Polytechnic. 
  • Kaumatua/Mana Whenua guidance, support and cultural mentoring to an Otago Polytechnic kaimahi or College/Service Area. 
  • Visits to Marae. 
  • Takiaue or a Tangihanga (funeral). 1.5. In instances where Otago Polytechnic kaimahi may be conducting one-on-one or very small and informal meetings a koha is not normally required.  Although provision of kai/food is expected through enacting maanaki ki te takatap.  As an option, kaimahi may consider taking some kai/food for morning/afternoon tea as a goodwill gesture. 

 
2. Giving of the Koha 

2.1.  Kaikōrero, or orator are the appropriate people to speak and give the koha on behalf of Otago Polytechnic during the Powhiri. 

2.2. It is not always expected that an individual Otago Polytechnic kaimahi or representative(s) pay koha from their personal monies on behalf of or when representing Otago Polytechnic. However, it is appropriate for kaimahi who wish to give a personal koha to do so. 

2.3. If there is a group of Otago Polytechnic representatives, only one (1) koha should be given which represents the entire group or organisation. 

 

3. Appropriateness of Koha 

3.1 The amount of koha should reflect the occasion, the mana, and the prestige of the reason for attending the hui. If the Executive Director, Te Kāhui Manukura/Executive Leadership Team are attending a hui, then a koha which is befitting the rank and the status of the hui being attended should be given and should reflect the status of their role. 

3.2 Koha should not be confused with payments for services, i.e., when attending a hui at one of the papatipu Marae or function the koha or gift is just that, and no receipt is expected. 

3.3 Separate and in addition to koha there may be catering, accommodation, and venue hire costs, for which an invoice is required. These costs are to be confirmed and agreed upon separately with the hosts, prior to the event taking place, unless there is a specific request from the host that only a koha be given. 

3.4 In some situations, it is appropriate for koha to be in the form of gifts which is appropriate to the donor and the division being represented, e.g., books/book token(s); plants, petrol vouchers, or vouchers may be presented to Mana Whenua as a koha. 

3.5 Generally, money in the form of cash may be given as a koha. 

3.6 Koha is to be allocated to account code 349 and the appropriate activity budget for which the hui is being attended. 

3.7 Budget Managers have delegated authority to authorise koha financial contributions from their respective budgets.

Approved by

Approved by:

Approved by: 

Megan Potiki 

Executive Director 

12 September 2024 

 

 

VERSION CONTROL Policy Version 2: Previously Coded: MP0356