''However, we consider it unusual for a school to spend this amount of money on a trip of this nature."
Ministry of Education deputy secretary Katrina Casey said: "It is clear that this particular expenditure is in breach of the current guidelines and we will talking further about this with the kura."
But Te Kura Kaupapa Maori o Ruamata principal Cathy Dewes said the figure of $37,667 was misleading.
"We were fundraising for 10 years and accumulated the funds over that time so all our children could have the experience of retracing the steps of their ancestors," she told the Rotorua Daily Post.
"I can't place an exact figure on how much we raised but it was hundreds of thousands of dollars."
However, Dr Dewes said she agreed the spending was "unusual".
"I note the auditor said it was unusual and I guess it is for people in a community such as ours, who do not have a lot of disposable income, to be able to fundraise for this trip. It was a wonderful opportunity for our whole community.
"I think a lot of school communities would like this opportunity but don't think it would be possible. For us, real, relevant experiences are essential to education, from our trip to Hawaii to climbing a mountain here in Aotearoa, it's about maximising the children's learning journey."
She said even after the expenditure, the school had a healthy balance in its coffers.
"I can't emphasise enough the importance of going out and seeing the world. It is so much more inspiring for a child to have that experience than learning about it on the internet."
Dr Dewes said the children continued to learn from the trip and there was enough content for that learning to continue for at least another two years.
She said they planned to go on another trip, but had not yet decided where.
In the audit results report, the Office recommended to the Ministry of Education that it make it clear if public money should be used to fund overseas trips.
"Although not common practice across most schools, our auditors continue to identify schools that are using Crown funding to pay to send students overseas.
"It is difficult for us as auditors to judge whether the outcomes are educational."
The report said guidance in the ministry's circular of 2009/08 was that schools should not use Crown funds to send students overseas, but that had since been "withdrawn".
''We have recommended to the Ministry that they provide clear guidance to schools about whether it is acceptable for public money to be used to fund overseas trips for students."
However the ministry said it was currently reviewing the 2009 financial handbook to ensure it was "fit for purpose and serves the diverse range of ways schools deliver the curriculum".
