Auckland Council says it is unable to conclusively determine who damaged parts of Papakura Cemetery despite a thorough investigation.
Visitors to the cemetery last week found the children's burial site had been desecrated, with damaged mementos, shredded flowers and broken crosses strewn across the grass.
One visitor, Papakura resident Korenna Buchanan, who was at the cemetery last Saturday with her son to place flowers on a relative's grave, believed the council's maintenance crew had been responsible for the mess.
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Auckland Council head of operational management and maintenance Agnes McCormack said the investigation included interviewing the contractors involved to review their methodology and matching their timelines with CCTV footage.