The pair intended to steal the kayak and the plan was for Paul to paddle across Lake Rotorua to Mataikotare Marae off Rangiteaorere Rd via the northern side of Mokoia Island.
They had used the kayak while staying at the campground so knew where the kayaks were kept.
His girlfriend described the lake as "calm and quiet" at the time, the findings stated.
She could see Paul's silhouette as he paddled off and watched him as long as she could, then drove to the marae to meet him.
Around 10am the woman rang police telling them Paul had breached his bail and asking if police had him in custody. She then sought help from family and at 5pm when Paul had not been found she called police again and a search and rescue operation was launched.
Paul's body was found the next day on the lakeshore near Marama Point, Mourea. He was naked and there was no sign of the kayak.
During a post mortem cuts and abrasions were seen on Paul's face and knees "which were initially a cause for concern for police", the findings stated.
However these were ruled to be "post mortem" in nature. There was evidence of hyperinflated lungs, consistent with drowning. An autopsy also found mild myocarditis which could have caused a cardiac arrhythmia.
Coroner Matenga said he was satisfied the death was accidental but exactly how it happened he couldn't say "as to do so would be a guess".
He said possible scenarios included Paul suffering a cardiac arrhythmia as a result of the exertion of paddling that caused him to fall into the lake, or he could have "met with some misfortune" - "be that a hull breach of the kayak or an accidental flip over".
The Rotorua Daily Post reported at the time Coastguard, the Harbourmaster and Search and Rescue searched the lake until dark on January 17.
A member of the public spotted Paul's body the next day and Coastguard brought it to the shores of Sulphur Point just before 6pm where family members were waiting.
Police confirmed to the Rotorua Daily Post yesterday Paul's girlfriend was not charged relating to theft given the circumstances and the fact the kayak was returned.