A Tertiary Education Commission briefing shows it believes Te Pukenga's plans for 400 job losses do not go far enough.
The June briefing to Education Minister Jan Tinetti shows the commission wants the institute to cut more staff from its unprofitable polytechnics.
It also shows the commission is more worried about Te Pukenga's long-term plans for transforming the way it operates than about its current deficits.
Education correspondent John Gerritsen has been reading the report.
