Audit and Risk Management Committee

Agenda

 

 

Notice of Meeting:

An ordinary meeting of the Audit and Risk Management Committee will be held on:

 

Date:                                     Tuesday 24 May 2016

Time:                                    1.00pm

Venue:                                 Committee Room 1, Civic Offices, Level 2,
53 Hereford Street, Christchurch

 

 

Membership

Chair

Deputy Chair

Members

Ms Sue Sheldon

Councillor Raf Manji

Mayor Lianne Dalziel

Deputy Mayor Vicki Buck

Councillor Jamie Gough

Councillor Jimmy Chen

Councillor David East

Mr Mark Russell

Mr Michael Rondel

 

 

18 May 2016

 

 

 

Principal Advisor

Peter  Gudsell

General Manager Finance and Commercial

Tel: 941 8528

 

Margaret Henderson

Committee Advisor

941 8185

margaret.henderson@ccc.govt.nz

www.ccc.govt.nz

Note:  The reports contained within this agenda are for consideration and should not be construed as Council policy unless and until adopted.  If you require further information relating to any reports, please contact the person named on the report.
To view copies of Agendas and Minutes, visit:
www.ccc.govt.nz/Council/meetingminutes/agendas/index

 


Audit and Risk Management Committee

24 May 2016

 

Audit and Risk Management Committee - Terms of Reference

 

 

Chair

Ms Sue Sheldon

Membership

Cr Manji (Deputy Chair), The Mayor, Cr Buck, Cr Chen, Cr East, Cr Gough, Messrs Russell and Rondel

Quorum

Half of the members if the number of members (including  vacancies) is even, or a majority of members if the number of members (including vacancies) is odd.

Meeting Cycle

Meetings will be held at least quarterly

Reports To

Council

 

 

Terms of Reference

To assist the Council to discharge its conformance responsibilities as outlined below by making recommendations to the Council and/or to management:

·         the robustness of the internal control framework

·         the integrity and appropriateness of internal and external reporting and accountability arrangements

·         the robustness of risk management systems, process and practices

·         the independence and adequacy of internal and external audit functions

·         compliance with applicable laws, regulations, standards and best practice guidelines; and

·         the establishment and maintenance of controls to safeguard the Council’s financial and non-financial assets.

Internal Control Framework

·         Ensure that management’s approach to maintaining an effective internal control framework is sound and effective

·         Enquire as to the steps management has taken to embed a culture that is committed to probity and ethical behaviour

·         Review the processes or systems in place to capture and effectively investigate fraud or material litigation should it be required

·         Seek advice periodically from internal and external auditors regarding the completeness and quality of financial and operational information that is provided to the Council

Risk Management

·         To assist the Council to determine its appetite for risk.

·         Review whether management has in place a current and comprehensive risk management framework and associated procedures for effective identification and management of the Council’s significant risks

·         Consider whether appropriate action is being taken by management to mitigate Council’s significant risks

·         Ensure that management is kept appraised of the Council’s governance body’s views on uncontrolled risk

·         Ensure management are keeping the Audit and Risk Management Committee fully appraised of all independent sources of assurance, via the risk management framework.

Internal Audit

·         Review and approve the internal audit coverage and annual work plans, ensuring these plans are based on the Council’s risk profile

·         Review the adequacy of management’s implementation of internal audit recommendations

·         Conduct a members-only session with internal audit to discuss any matters that the auditors wish to bring to the Committee’s attention.

   External Reporting and Accountability

·         Consider the appropriateness of the Council’s existing accounting policies and principles and any proposed changes

·         Enquire of external auditors for any information that affects the quality and clarity of the Council’s financial statements, and assess whether appropriate action has been taken by management

·         Satisfy itself that the financial statements are supported by appropriate management signoff on the statements and on the adequacy of the systems of internal control (i.e. letters of representation), and recommend signing of the financial statements by the Chief Executive and Mayor and adoption by Council

·         Confirm that processes are in place to ensure that financial information included in the entity’s annual report is consistent with the signed financial statements

·         Review the Long Term and Annual Plans before adoption by the Council.  This would be done by way of an independent member's review of the draft Long Term and Annual Plans in relation to the Risk Management framework.

·         Satisfy itself that the Statement of Service Performance is supported by appropriate management signoff on the statement and on the adequacy of the systems of internal management and control

·         Receive and consider the Summary Financial Statement for consistency with the Annual Report.

External Audit

·         Confirm the terms of the appointment and engagement, including the nature and scope of the audit, timetable and fees, with the external auditor

·         Receive the external audit report(s) and review action to be taken by management on significant issues and audit recommendations raised within

·         Conduct a members-only session with external audit to discuss any matters that the auditors wish to bring to the Subcommittee’s attention and/or any issues of independence.

 Compliance with Legislation, Standards and Best Practice Guidelines

·         Review the effectiveness of the system for monitoring the Council’s compliance with laws (including governance legislation, regulations and associated government policies), with Council’s own standards, and Best Practice Guidelines.


 

 

 


Audit and Risk Management Committee

24 May 2016

 

Part A        Matters Requiring a Council Decision

Part B         Reports for Information

Part C         Decisions Under Delegation

 

 

TABLE OF CONTENTS

 

C       1.       Apologies.......................................................................................................................... 6

B       2.       Declarations of Interest................................................................................................... 6

C       3.       Confirmation of Previous Minutes................................................................................. 6

B       4.       Deputations by Appointment........................................................................................ 6

B       5.       Presentation of Petitions................................................................................................ 6

A       6.       Audit New Zealand Management Report for the 2015 year end audit.................... 11

A       7.       Health and Safety Management Update..................................................................... 43

A       8.       Annual Review of ARMC Terms of Reference............................................................. 53

C       9.       Resolution to Exclude the Public................................................................................. 59  

 

 


Audit and Risk Management Committee

24 May 2016

 

 

1.   Apologies

At the close of the agenda no apologies had been received.

2.   Declarations of Interest

Members are reminded of the need to be vigilant to stand aside from decision making when a conflict arises between their role as an elected representative and any private or other external interest they might have.

3.   Confirmation of Previous Minutes

That the minutes of the Audit and Risk Management Committee meeting held on Tuesday, 15 March 2016 be confirmed (refer page 7).

4.   Deputations by Appointment

There were no deputations by appointment at the time the agenda was prepared. 

5.   Presentation of Petitions

There were no petitions received at the time the agenda was prepared.  


Audit and Risk Management Committee

24 May 2016

 

 

 

Audit and Risk Management Committee

Open Minutes

 

 

Date:                                     Tuesday 15 March 2016

Time:                                    12.30 pm

Venue:                                 Committee Room 1, Level 2, Civic Offices,
53 Hereford Street, Christchurch

 

 

Present

Chair

Deputy Chair

Members

Ms Sue Sheldon

Councillor Raf Manji

Councillor Lianne Dalziel

Deputy Mayor Vicki Buck

Councillor Jamie Gough

Councillor Jimmy Chen

Councillor David East

Mr Mark Russell

Mr Michael Rondel

 

 

15 March 2016

 

 

 

Principal Advisor

Diane Brandish

Head of Financial Management

Tel: 941 8528

 

Margaret Henderson

Committee Advisor

941 8185

margaret.henderson@ccc.govt.nz

www.ccc.govt.nz

To view copies of Agendas and Minutes, visit:
www.ccc.govt.nz/Council/meetingminutes/agendas/index

 

Part A        Matters Requiring a Council Decision

Part B         Reports for Information

Part C         Decisions Under Delegation

 

 

The agenda was dealt with in the following order.

1.   Apologies

Part C

 

 

Committee Resolved ARCM/2016/00009

It was resolved on the motion of Ms Sheldon, seconded by Mr Russell that the apologies for lateness from Councillors Chen, East and Gough be accepted.

 

The Committee also noted the apologies from the Chief Executive and from the General Manager Finance and Commercial.

Chair Sheldon/Mr Russelll                                                                                                                                       Carried

 

2.   Declarations of Interest

Part B

There were no declarations of interest recorded.

 

Note:  Councillor East arrived at the meeting at 12.40pm

 

3.   Confirmation of Previous Minutes

Part C

Committee Resolved ARCM/2016/00010

That the minutes of the Audit and Risk Management Committee meeting held on Tuesday, 23 February 2016 be confirmed subject to the names of the Mayor and Mr Rondel being removed from the present section on the front page.

Chair Sheldon/Deputy Chair Manji                                                                                                                      Carried

 

4.   Deputations by Appointment

Part B

There were no deputations by appointment.

5.   Presentation of Petitions

Part B

There was no presentation of petitions.

 

6     Resolution to Exclude the Public

 

Committee Resolved ARCM/2016/00011

Part C

That at 12.42pm the resolution to exclude the public set out on pages 11 to 12 of the agenda be adopted and that Julian Tan and Andrew Wilkins of Audit New Zealand remain after the public have been excluded for Item 8 of the public excluded agenda as they have knowledge that is relevant to that item and will assist the Council.

Deputy Chair Manji/Councillor Dalziell                                                                                                                  Carried

 

 

The public were re-admitted to the meeting at 3.45 pm.

 

   

Meeting concluded at 3.45pm.

 

CONFIRMED THIS 24TH DAY OF MAY 2016

 

Sue Sheldon

Chair

   


Audit and Risk Management Committee

24 May 2016

 

 

6.        Audit New Zealand Management Report for the 2015 year end audit

Reference:

16/442611

Contact:

Patricia Christie

Patricia.christie@ccc.govt.nz

941 8113

 

 

1.   Purpose and Origin of Report

Purpose of Report

1.1       The purpose of this report is to table with the Audit and Risk Management Committee the Audit New Zealand Management Report relating to their audit of the Council's financial statements for the year ended 30 June 2015.

Origin of Report

1.2       This report is staff generated in accordance with standard governance procedures.

2.   Significance

2.1       The decision(s) in this report is of low significance in relation to the Christchurch City Council’s Significance and Engagement Policy.

2.1.1      The level of significance was determined by the impact of the decisions on Council and the community.

2.1.2      The community engagement and consultation outlined in this report reflect the assessment.

 

3.   Staff Recommendations

It is recommended that:

1.         The Audit and Risk Management Committee consider the comments made by Audit New Zealand in its Management Report on the 2015 Annual report.

2.         After consideration of the Management Report, the Committee recommend to the Council that it receive the Audit New Zealand 2015 Management Report.

 

 

4.   Key Points

4.1       The Audit New Zealand Management Report to Council is attached as Attachment A.

4.2       The key points noted by Audit New Zealand in the Management Report are:

Introduction

4.2.1      The Council made some progress in 2014 towards removing the audit opinion modification by revaluing the water supply class of assets. In 2015, further progress was made with the revaluation of land and buildings, roading and sewerage class of assets, leaving only the stormwater asset class to be addressed.

4.2.2      The modification has been removed for land and buildings but remains for roading and sewerage as the valuations did not adequately take into account the unrepaired earthquake damage remaining on the networks. The modification is likely to remain until the Stronger Christchurch Infrastructure Rebuild team (SCIRT) completes their task of repairing the roading and sewerage assets.

4.2.3      The other modifications for insurance receivables and SCIRT capital work in progress remain.

Asset valuation

4.2.4      The sewerage network assets were revalued using a top-down damage assessment approach where the valuer adjusted the total useful life of assets constructed prior to the earthquakes based on work SCIRT undertook in 2013. This was considered a reasonable first step but a better more reliable approach would have been to assess the extent of damage on each individual asset in the network and reduce the remaining useful life. Staff note that the valuer could not take such an approach for the valuation as damage assessment has not been undertaken to this level of detail.

4.2.5      The top down approach introduced the potential for a significant variance in the value of the unrepaired earthquake damage, based on different potential methodologies to calculate the value. The variability meant Audit New Zealand could not assess whether the valuation was materially misstated.

4.2.6      The lack of detailed information from SCIRT on what assets were due to be repaired and/or replaced as part of the SCIRT programme also impacted on Audit New Zealand's ability to conclude on the valuation provided.

4.2.7      A revaluation of roading assets was also undertaken for the annual report but Council were unable to provide clear and persuasive evidence in the time available in support of the valuation methodology adopted.

4.2.8      A revaluation of the Council's land and buildings was undertaken and the valuation accepted by Audit New Zealand. The valuation of buildings was undertaken on an as-repaired basis. Council made a separate "impairment" adjustment to reflect the estimated cost of earthquake repairs that were not complete at 30 June 2015.

SCIRT and Work in Progress balance

4.2.9      $55 million was written off relating to both SCIRT and Infrastructure Rebuild Management Office (IRMO) investigative costs and discontinued projects. However, there is a risk that some of the remaining SCIRT work is operational maintenance rather than capital expenditure. This is only able to be assessed once Council receives the completed work from SCIRT.

4.2.10    As identified in previous years, Council cannot capitalise completed SCIRT work in progress (WIP) until practical completion at which stage the information is provided. SCIRT's policy is to transfer ownership once an entire program is complete, which can result in the WIP balance including completed assets that may have been in use for up to 12 months.

Insurance receivables

4.2.11    The uncertainties regarding the value of the insurance receivable and when it would be received are also noted as issues. However, subsequent to year end and before the date of the report the insurance claim was settled.

Performance reporting

4.2.12    Audit New Zealand reviewed the environment, processes and controls for reporting on service performance. With the exception of one measure they confirmed that Council had reliable systems in place for the material measures.

4.2.13    The one measure that was deficient was in relation to building consents where the 2014/15 annual plan did not include a measure on the time taken to process consents. This would normally be included because it is a statutory requirement. Council originally stated that 89% of building consents were processed within the statutory timeframe. This comment was subsequently qualified once testing of this result identified that the system did not accurately record the time taken to process a consent.

Focus for future years

4.2.14    Audit New Zealand consider that the audit modification for infrastructure assets valuations will remain in place until sometime after SCIRT completes its work in December 2016. This is on the basis that the remaining damaged assets will have been substantially repaired and assumes that the SCIRT programme is successful. If this is not the case Audit New Zealand are of the opinion that the qualifications could extend beyond 2017.

4.2.15    Audit focus in 2016 will be directed to the project management. Initially this will focus on the project management of large anchor projects being managed by the Council such as the Town Hall. Audit New Zealand will ascertain whether the Council has appropriate and effective management techniques in place to manage these projects from start to finish.

 

 

5.   Comment

5.1       The issues noted by Audit New Zealand regarding the Roading and Sewerage valuations have continued to be progressed during the year. A useful meeting was held with Audit New Zealand to discuss their expectations of an infrastructure revaluation in the post-earthquake environment. Work is continuing with the Council's valuer to improve the audit conclusions in relation to these asset classes, but with the SCIRT programme still in progress there is little chance of any change is the 2016 Annual Report. No additional asset classes will be revalued in 2016.

5.2       The issues in relation to SCIRT work in progress also continue to be advanced, but as noted above Council's position is totally dependent on SCIRT providing sufficient detailed information in a timely manner.  Council staff have been unable to influence this. The rate at which the SCIRT projects reached practical completion fell away significantly during the first nine months of this financial year, which leaves little probability of any change in the audit opinion.

 

 

Attachments

No.

Title

Page

a  

CCC 2015/16 Audit New Zealand Management Report to the Council

15

 

 

Confirmation of Statutory Compliance

Compliance with Statutory Decision-making Requirements (ss 76 - 81 Local Government Act 2002).

(a) This report contains:

(i)  sufficient information about all reasonably practicable options identified and assessed in terms of their advantages and disadvantages; and

(ii) adequate consideration of the views and preferences of affected and interested persons bearing in mind any proposed or previous community engagement.

(b) The information reflects the level of significance of the matters covered by the report, as determined in accordance with the Council's significance and engagement policy.

 

Signatories

Authors

Patricia Christie

Diane Brandish

Manager External Reporting & Governance

Head of Financial Management

Approved By

Diane Brandish

Peter Gudsell

Head of Financial Management

General Manager Finance & Commercial

  


Audit and Risk Management Committee

24 May 2016

 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Audit and Risk Management Committee

24 May 2016

 

 

7.        Health and Safety Management Update

Reference:

16/510469

Contact:

Emma Davis

Emma.davis@ccc.govt.nz

941 8907

 

 

1.   Purpose and Origin of Report

Purpose of Report

1.1       The purpose of this report is for the Audit and Risk Management Committee to be informed of health and safety matters at Christchurch City Council.

Origin of Report

1.2       This report is staff generated to provide the Audit and Risk Management Committee with an overview of health and safety management within the Council.

2.   Significance

2.1       The decisions in this report are of low significance in relation to the Christchurch City Council’s Significance and Engagement Policy.

2.1.1   The level of significance was determined by likely impact on people and finances.

 

3.   Staff Recommendations

That the Audit and Risk Management Committee:

1.         Consider the information presented in this report.

2.         Refer this report to the full Council.

 

 

4.   Key Points

4.1       The City Council's Executive Leadership Team are committed to leading the safety and well-being of staff, contractors and visitors.  An independent review of the Council's health and safety practice was undertaken in late 2015.  A comprehensive plan of action is in place to address the findings from this review. 

4.2       Health and Safety Lead and Lag Performance Indicators have been developed and are included in this report.  The next report to the Audit and Risk Management Committee will include an organisation-wide health and safety dashboard allowing at-a-glance governance level reporting.

4.3       The Council has retained tertiary level in the ACC Accredited Employer Audit.

 

5.   Introduction

PWC Audit findings

5.1       An Independent Audit was undertaken by PWC within Council in late 2015 on the Health and Safety Reform Bill Readiness and our health and safety practices in light of this legislative change.  The objective was to assess the adequacy of our health and safety framework and processes that are in place to enable the Executive Leadership Team (ELT) to fulfil their respective health and safety obligations.  This Audit was based on the Institute of Directors Good Governance Practices Guideline for Managing Health and Safety Risk and the Health and Safety Reform Bill.  The full progress report against findings is included in the Head of Audit and Risk report but significant achievements include:

·   The majority of actions are completed, with all remaining open actions due for completion by 30 September 2016.  Actions have all been prioritised for completion. 

·   Officers and Due Diligence workshop for the ELT has been completed and the ELT have committed to further IoD training. 

·   The ELT have confirmed procedures under the new legislation relating to PCBU (the Council is a single PCBU), officers, and accountabilities.

·   The ELT have established new organisation wide performance indicators and an improved reporting framework (including lead and lag indicators).

·   Implementation of the updated online Accident, Incident and Discomfort Report form which has improved near miss reporting and managers involvement.

·   Recruitment of the Health and Safety Manager.

·   Various risk related procedures and policy have been refreshed and communicated, including an updated Health and Safety Policy, Health and Safety Charter, and Health and Safety Roles and Responsibilities.

·   Delivery of a revamped Health and Safety newsletter which is more informative on lessons learned and ways to improve Health and Safety practices across the Council.  The March newsletter is attached.

5.2       The ELT recognises that further work is also required to ensure the organisation is routinely operating at the level expected, especially in the area of health and safety for contractors and visitors, and exercise of health and safety responsibilities for events. 

5.3       It is expected that a further independent audit of progress now that the Health and Safety at Work legislation is in force, may be undertaken in the second half of 2016.   

Performance Indicators

5.4       As noted above, a Health and Safety performance dashboard is currently under production and will in future be used to report performance metrics.  For the Audit and Risk Management Committee's benefit, the lead and lag indicators under production are detailed in the following sections:

Health and Safety Leading Indicators

5.5       This table is a summary of the categories of the Leading Performance Indicators for the quarter 1 January 2016 - 31 March 2016 (note, near misses are included as a lag indicator)

Leading Performance Indicators

March Quarter

# of Ergonomic Assessments Completed

96

# of Skin Checks - total
# of Skin Checks - paid for by CCC

339

117

# of Health & Safety Committee meetings held

11

# of Resilience sessions held

3

# of participants enrolled for Yoga

120

# of participants attending Prevention of OOS course

25

# of participants attending Workplace First Aid course

10

# of participants attending Workplace First Aid Revalidation course

17

 


 

 

Completion of compulsory H&S courses

YTD Total

Health and Safety e-learning module and Health and Safety Management Responsibilities course

1547

 

Notes:

·      Ergonomic Assessments are carried out as part of induction and repeated if a staff member reports pain or discomfort.

·      Skin checks are provided to staff who are exposed to the sun during their work day activities.  Other strategies are also in place to reduce the risk of exposure including job rotation, sun screen and personal protective clothing.  Additionally this service is offered to staff not exposed to the risk as a wellness opportunity on a cost recovery basis.

·      Health and Safety Committees bring together staff and management for the review and development of health and safety processes in the workplace.  This programme also assists with staff participation, engagement and encourages a step change in culture.  A range of detailed leading indicators are also discussed at Health and Safety Committees, although the exact content varies greatly given the range of Council places of operation - for example, at construction site a greater focus is placed on PPE, morning stand-up meetings, hazard boards, sub-contractor induction.  At a swimming pool, a focus will include lifeguard to swimmer ratio, ensuring compliance with supervision responsibilities by adults etc.

·      Council has a relationship with the Mental Health Foundation who provide resilience sessions for staff providing strategies for preventing and managing stress and overload.   Excellent feedback has been received.

·      Since 2013 Yoga sessions have been organised for staff as an additional wellness initiative before and after work.  These sessions are funded by staff.

·      Council is targeting 65% of all staff to have completed an e-learning module on health and safety responsibilities by 30 June 2016.  We are currently on track with 57% YTD with 1547 completes

Health and Safety Lag Indicators: Accident statistics

 

5.6       The below table is a summary of the categories of accidents and incidents reported by staff across the organisation for the first nine months of this financial year compared with the same timeframe for the previous year.  Overall there has been a general trend downward in the number of incidents reported in all categories except pain and discomfort and injuries requiring first aid.  However there has been an increase in the numbers of days lost due to work injury mainly due to one injury which is requiring a long time to rehabilitate.

 

YTD

1 July 14 to 31 March 15

YTD

1 July 15 to 31 March 16

Lost time injury (LTI)

23

22

Medical Injury (MI)

92

67

First Aid Injury (FAI)

116

119

Near Miss (NM)

52

33

Pain & Discomfort

67

68

Abuse, Threat & Assault

not recorded

19

Total Incidents reported

350

328

Days lost

322

473

ACC Claims

80

69

Serious Harm Notifications to WorkSafe NZ*

6

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


* Serious harm notifications reported since 1 July 2015:

·     Finger laceration caused when tree branch snapped back when mowing underneath

·     Fractured wrist caused when slipped on wet floor 

·     Fractured elbow caused when tripped on uneven concrete path at private venue 

·     Fractured arm caused when came off motor scooter

 

Accident / Incidents reported by Month - July 14 - March 16

 

 

 

5.7       One important aspect to note with the above information is that a new online Accident, Incident and Discomfort Report form went live early in March, which anecdotally has led to an increase in reporting. This is partly evidenced by March having the highest number of accidents reported since March last year. It is believed that this is attributed to the online form being more user friendly and the general focus on health and safety with the legislation introduction.

 


 

Lost Time Injury Frequency Rate by Month - July 14 - March 16

 

 

5.8       The Lost Time Injury Frequency Rate records the number of Lost Time Injuries per 1 million hours worked.  The monthly LTIFR has substantial variability in the past 21 months with a low of 0 to a high of 12.8. The 12 month rolling average shows that from June to September-15 the LTIFR fell from 7.2 to 6.2, however since then it has been modestly climbing to 6.9. In the future we will explore the possibility of benchmarking this against comparable organisations, especially, other local government entities.

 

ACC Accredited Employer Programme

 

5.9       Christchurch City Council has been a member of the ACC Accredited Employer Programme (formerly the ACC Partnership Programme) since 2000.   This risk sharing programme reduces the ACC levy costs in exchange for the employer taking responsibility for the costs of work related claims.  An annual audit conducted by an independent auditor is required to remain in this programme.    The audit for 2016 took place on Tuesday 23 February and Tertiary status has been retained for the period April 2016 -March 2017.  The certificate is attached to this report.

 

Conclusions

5.10    Considerable work has been completed, and is still to be completed, to ensure that the Christchurch City Council consistently achieves its expectations for the safety and wellbeing of all staff, contractors, visitors, and the public alike.  The introduction of the Health and Safety at Work Act has helped set the legislative parameters, and the Council will continue to proactively review and improve its practice.

5.11    We would welcome feedback from the Audit and Risk Management Committee. 





 

Attachments

 

No.

Title

Page

a  

ACC Accredited Employer Certificate 2016

49

b  

CCC Health and Safety Newsletter March 2016

50

 

 

Confirmation of Statutory Compliance

Compliance with Statutory Decision-making Requirements (ss 76 - 81 Local Government Act 2002).

(a) This report contains:

(i)  sufficient information about all reasonably practicable options identified and assessed in terms of their advantages and disadvantages; and

(ii) adequate consideration of the views and preferences of affected and interested persons bearing in mind any proposed or previous community engagement.

(b) The information reflects the level of significance of the matters covered by the report, as determined in accordance with the Council's significance and engagement policy.

 

Signatories

Authors

Melissa Haskell

Emma Davis

Health and Safety Auditor

Head of Human Resources

Approved By

Emma Davis

Brendan Anstiss

Head of Human Resources

General Manager Strategy and Transformation

  


Audit and Risk Management Committee

24 May 2016

 

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Audit and Risk Management Committee

24 May 2016

 

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Audit and Risk Management Committee

24 May 2016

 

 

8.        Annual Review of ARMC Terms of Reference

Reference:

16/493357

Contact:

Shaun Dowers

Shaun.dowers@ccc.govt.nz

03 9418550

 

 

1.   Purpose and Origin of Report

Purpose of Report

1.1       The purpose of this report is for the Audit and Risk Management Committee to review and update its Terms of Reference.

Origin of Report

1.2       This report is staff generated to facilitate review and update of the Audit and Risk Management Committee (ARMC) Terms of Reference.

 

2.   Staff Recommendations

That the Audit and Risk Management Committee:

1.         Review and agree to the draft Terms of Reference.

2.         Recommend that the Council approve the updated Terms of Reference.

 

 

3.   Key Points and Background

3.1       The draft ARMC Terms of Reference is included at Appendix A, and includes the consolidation of commentary, track changes and feedback received prior to agenda distribution.

3.2       The ARMC last reviewed their Terms of Reference in November 2014. Since this review the ARMC has included a paragraph regarding review of the Annual Plan and Long Term Plan.

 

Attachments

No.

Title

Page

a  

ARMC Terms of Reference

54

 

Confirmation of Statutory Compliance

Compliance with Statutory Decision-making Requirements (ss 76 - 81 Local Government Act 2002).

(a) This report contains:

(i)  sufficient information about all reasonably practicable options identified and assessed in terms of their advantages and disadvantages; and

(ii) adequate consideration of the views and preferences of affected and interested persons bearing in mind any proposed or previous community engagement.

(b) The information reflects the level of significance of the matters covered by the report, as determined in accordance with the Council's significance and engagement policy.

Signatories

Author

Shaun Dowers

Head of Risk & Audit

Approved By

Anne Columbus

General Manager Corporate Services

  


Audit and Risk Management Committee

24 May 2016

 

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Audit and Risk Management Committee

24 May 2016

 

 

9.    Resolution to Exclude the Public

Section 48, Local Government Official Information and Meetings Act 1987.

 

I move that the public be excluded from the following parts of the proceedings of this meeting, namely items listed overleaf.

 

Reason for passing this resolution: good reason to withhold exists under section 7.

Specific grounds under section 48(1) for the passing of this resolution: Section 48(1)(a)

 

Note

 

Section 48(4) of the Local Government Official Information and Meetings Act 1987 provides as follows:

 

“(4)     Every resolution to exclude the public shall be put at a time when the meeting is open to the public, and the text of that resolution (or copies thereof):

 

             (a)       Shall be available to any member of the public who is present; and

             (b)       Shall form part of the minutes of the local authority.”

 

This resolution is made in reliance on Section 48(1)(a) of the Local Government Official Information and Meetings Act 1987 and the particular interest or interests protected by Section 6 or Section 7 of that Act which would be prejudiced by the holding of the whole or relevant part of the proceedings of the meeting in public are as follows:


Audit and Risk Management Committee

24 May 2016

 

 

ITEM NO.

GENERAL SUBJECT OF EACH MATTER TO BE CONSIDERED

SECTION

SUBCLAUSE AND REASON UNDER THE ACT

PLAIN ENGLISH REASON

WHEN REPORTS CAN BE RELEASED

10

Public Excluded Audit and Risk Management Committee Minutes - 15 March 2016

 

 

Refer to the previous public excluded reason in the agendas for these meetings.

 

11

Quarterly Procurement Report - Quarter 3 - 2015/16

s7(2)(b)(ii), s7(2)(h), s7(2)(i)

Prejudice Commercial Position, Commercial Activities, Conduct Negotiations

The following information may prejudice the Council's commercial position.

At the expiry of the Agreement

12

Internal Audit Status Report

s7(2)(e), s7(2)(f)(ii), s7(2)(j)

Prevention of Material Loss, Protection from Improper Pressure or Harassment, Prevention of Improper Advantage

Prevent the use of Internal Audit findings being utilised for improper advantage

Consideration of release when reported findings have been closed

13

Risk Management Status Report

s7(2)(c)(ii), s7(2)(f)(ii), s7(2)(j)

Prevent Damage to the Public Interest, Protection from Improper Pressure or Harassment, Prevention of Improper Advantage

prevent the improper use of information

Consideration of release pending status of risks and management activity