Audit and Risk Management Committee

Agenda

 

 

Notice of Meeting:

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

 

Date:                                    Friday 8 March 2019

Time:                                   12.30pm

Venue:                                 Council Chambers, Level 2, Civic Offices,
53 Hereford Street, Christchurch

 

 

Membership

Chairperson

Deputy Chairperson

Members

Ms Kim Wallace

Councillor Raf Manji

Councillor Vicki Buck

Councillor Phil Clearwater

Councillor Pauline Cotter

Mayor Lianne Dalziel

Councillor David East

Deputy Mayor Andrew Turner

Mr Mark Russell

Mr Michael Rondel

 

 

4 March 2019

 

 

 

Principal Advisor

Carol Bellette

General Manager Finance and Commercial

 

Mark Saunders

Committee and Hearings Advisor

941 6436

mark.saunders@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:
https://www.ccc.govt.nz/the-council/meetings-agendas-and-minutes/

 


Audit and Risk Management Committee

08 March 2019

 


Audit and Risk Management Committee - Terms of Reference

 

Chair

Kim Wallace (Independent)

Deputy Chair

Councillor Manji as the Chair of the Finance and Performance Committee

Membership

Mayor Dalziel and Deputy Mayor Turner

The Chair of the following committees:

·           Innovation and Sustainable Development Committee

·           Social and Community Development Committee

·           Infrastructure, Transport and Environment Committee

·           Regulatory Performance Committee

2 External Members

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

To be separately considered

Reports To

Council

 

Purpose

1.1               To assist the Council to discharge its responsibility to exercise due care, diligence and skill in relation to the oversight of:

·           the robustness of the internal control framework;

·           the integrity and appropriateness of external reporting, and accountability arrangements within the organisation for these functions;

·           the robustness of risk management systems, process and practices;

·           internal and external audit;

·           accounting policy and practice;

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

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

 

1.2               The foundations on which this Committee operates, and as reflected in this Terms of Reference, includes: independence; clarity of purpose; competence; open and effective relationships and no surprises approach.

 

Procedure

2.1               In order to give effect to its advice the Committee should make recommendations to the Council and to Management.

2.2               The Committee should meet the internal and the external auditors without Management present as a standing agenda item at each meeting where external reporting is approved, and at other meetings if requested by any of the parties.

2.3               The external auditors, the internal audit manager and the co-sourced internal audit firm should meet outside of formal meetings as appropriate with the Committee Chair.

2.4               The Committee Chair will meet with relevant members of Management before each Committee meeting and at other times as required.

 

Responsibilities

3.1        Internal Control Framework

·           Consider the adequacy and effectiveness of internal controls and the internal control framework including overseeing privacy and cyber security.

·           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 confirmation annually and as necessary from internal and external auditors, attending Councillors, and management, regarding the completeness, quality and appropriateness of financial and operational information that is provided to the Council.

 

3.2        Risk Management

·           Review and consider Management’s risk management framework in line with Council’s risk appetite, which includes policies and procedures to effectively identify, treat and monitor significant risks, and regular reporting to the Council.

·           Assist the Council to determine its appetite for risk.

·           Review the principal risks that are determined by Council and Management, and consider whether appropriate action is being taken by management to treat Council’s significant risks. Assess the effectiveness of, and monitor compliance with, the risk management framework.

·           Consider emerging significant risks and report these to Council where appropriate.

 

3.3        Internal Audit

·           Review and approve the annual internal audit plan, such plan to be based on the Council’s risk framework. Monitor performance against the plan at each regular quarterly meeting.

·           Monitor all internal audit reports and the adequacy of management’s response to internal audit recommendations.

·           Review six monthly fraud reporting and confirm fraud issues are disclosed to the external auditor.

·           Provide a functional reporting line for internal audit and ensure objectivity of internal audit.

·           Oversee and monitor the performance and independence of internal auditors, both internal and co-sourced. Review the range of services provided by the co-sourced partner and make recommendations to Council regarding the conduct of the internal audit function.

·           Monitor compliance with the delegations policy.

 

3.4        External Reporting and Accountability

·         Consider the appropriateness of the Council’s existing accounting policies and practices and approve any changes as appropriate.

·         Contribute to improve the quality, credibility and objectivity of the accounting processes, including financial reporting.

·         Consider and review the draft annual financial statements and any other financial reports that are to be publicly released, make recommendations to Management.

·         Consider the underlying quality of the external financial reporting, changes in accounting policy and practice, any significant accounting estimates and judgements, accounting implications of new and significant transactions, management practices and any significant disagreements between Management and the external auditors, the propriety of any related party transactions and compliance with applicable New Zealand and international accounting standards and legislative requirements.

·         Consider whether the external reporting is consistent with Committee members’ information and knowledge and whether it is adequate for stakeholder needs.

·         Recommend to Council the adoption of the Financial Statements and Reports and the Statement of Service Performance and the signing of the Letter of Representation to the Auditors by the Mayor and the Chief Executive.

·         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.

·         Request visibility of  appropriate management signoff on the financial reporting and on the adequacy of the systems of internal control; including certification from the Chief Executive, the Chief Financial Officer and the General Manager Corporate Services that risk management and internal control systems are operating effectively;

·         Consider and review the Long Term and Annual Plans before adoption by the Council.  Apply similar levels of enquiry, consideration, review and management sign off as are required above for external financial reporting.

·         Review and consider the Summary Financial Statements for consistency with the Annual Report.

 

3.5        External Audit

·           Annually review the independence and confirm the terms of the audit engagement with the external auditor appointed by the Office of the Auditor General. Including the adequacy of the nature and scope of the audit, and the timetable and fees.

·           Review all external audit reporting, discuss with the auditors and review action to be taken by management on significant issues and recommendations and report to Council as appropriate.

·           The external audit reporting should describe: Council’s internal control procedures relating to external financial reporting, findings from the most recent external audit and any steps taken to deal with such findings, all relationships between the Council and the external auditor, Critical accounting policies used by Council, alternative treatments of financial information within Generally Accepted Accounting Practice that have been discussed with Management, the ramifications of these treatments and the treatment preferred by the external auditor.

·           Ensure that the lead audit engagement and concurring audit directors are rotated in accordance with best practice and NZ Auditing Standards.

 

3.6        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.

 

3.7        Appointment of Independent Members

·           Identify skills required for Independent Members of the Audit and Risk Management Committee.  Appointment panels will include the Mayor or Deputy Mayor, Chair of Finance & Performance Committee and Chair of Audit & Risk Management Committee. Council approval is required for all Independent Member appointments.

·           The term of the Independent members should be for three years.  (It is recommended that the term for independent members begins on 1 April following the Triennial elections and ends 31 March three years later.  Note the term being from April to March provides continuity for the committee over the initial months of a new Council.)

·           Independent members are eligible for re-appointment to a maximum of two terms. By exception the Council may approve a third term to ensure continuity of knowledge.

 

Long Term Plan Activities

4.1             Consider and review the Long Term and Annual Plans before adoption by the Council.  Apply similar levels of enquiry, consideration, review and management sign off as are required above for external financial reporting.

 

 

 


Audit and Risk Management Committee

08 March 2019

 

Part A           Matters Requiring a Council Decision

Part B           Reports for Information

Part C           Decisions Under Delegation

 

 

TABLE OF CONTENTS

 

C          1.        Apologies................................................................................................. 8

B         2.        Declarations of Interest.............................................................................. 8

C          3.        Confirmation of Previous Minutes................................................................. 8

B         4.        Public Forum............................................................................................ 8

B         5.        Deputations by Appointment....................................................................... 8

B         6.        Presentation of Petitions............................................................................ 8

Staff Reports

C          7.        Audit New Zealand - 2018/19 Audit Plan........................................................ 13

C          8.        Status of Christchurch City Council Water Safety Plans................................... 35

C          9.        Resolution to Exclude the Public................................................................ 40  

 

 


Audit and Risk Management Committee

08 March 2019

 

 

1.   Apologies

An apology was received from Mayor Dalziel.

2.   Declarations of Interest

Members are reminded of the need to be vigilant and 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 Friday, 1 February 2019  be confirmed (refer page 9).

4.   Public Forum

A period of up to 30 minutes may be available for people to speak for up to five minutes on any issue that is not the subject of a separate hearings process.

5.   Deputations by Appointment

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

6.   Petitions

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


Audit and Risk Management Committee

08 March 2019

 

 

 

Audit and Risk Management Committee

Open Minutes

 

 

Date:                                     Friday 1 February 2019

Time:                                    3:31pm

Venue:                                 Council Chambers, Level 2, Civic Offices,
53 Hereford Street, Christchurch

 

 

Present

Chairperson

Deputy Chairperson

Members

Ms Kim Wallace

Deputy Chair Raf Manji

Councillor Vicki Buck

Councillor Phil Clearwater

Councillor Pauline Cotter

Mayor Lianne Dalziel

Deputy Mayor Andrew Turner

Mr Mark Russell

Mr Michael Rondel

 

 

1 February 2019

 

 

 

Principal Advisor

Carol Bellette

General Manager Finance and Commercial

 

Mark Saunders

Committee and Hearings Advisor

941 6436

mark.saunders@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/2019/00001

Committee Decision

That the apology from Councillor East be accepted.

Ms Wallace/Councillor Cotter                                                                                                                                Carried

 

2.   Declarations of Interest

Part B

There were no declarations of interest recorded.

3.   Confirmation of Previous Minutes

Part C

Committee Resolved ARCM/2019/00002

Committee Decision

That the minutes of the Audit and Risk Management Committee meeting held on Monday, 12 November 2018 be confirmed.

Ms Wallace/Deputy Chair Manji                                                                                                                           Carried

 

4.   Public Forum

Part B

There were no public forum presentations.

5.   Deputations by Appointment

Part B

There were no deputations by appointment.

6.   Presentation of Petitions

Part B

There was no presentation of petitions.

7.   Committee-Only Time with Auditors for Public Excluded Items

Part B

It was noted that under its Terms of Reference, the Committee should meet with the internal and the external auditors without Management present at each meeting where external reporting is approved, and at other meetings if requested by any of the parties. This Committee-only time with the auditors to be part of the consideration of a relevant item on the public excluded agenda and requested during the consideration of the item.

 

 

8.   Audit NZ Report to Council on the 2017/18 Audit of the Christchurch City Council

 

Committee Resolved ARCM/2019/00003 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Receives the information and notes the recommendations made by Audit New Zealand in the Audit New Zealand Management Report relating to the audit of the financial statements and annual report for the year ended 30 June 2018 and management’s responses to these.

Mr Russell/Councillor Clearwater                                                                                                                         Carried

 

Committee Decided ARCM/2019/00004 (Original Staff Recommendations Accepted without Change)

Part A

That the Audit and Risk Management Committee recommends that the Council:

1.         Receives the Audit New Zealand Management Report relating to the audit of the financial statements and annual report for the year ended 30 June 2018.

Deputy Mayor/Ms Wallace                                                                                                                                     Carried

 

9     Resolution to Exclude the Public

 

Committee Resolved ARCM/2019/00005

Part C

That David Seath of Deloitte remain after the public have been excluded for Item 11, Draft Annual Plan 2019/20 to be presented to the Council Annual Plan meeting on 12 Feb 2019, of the public excluded agenda as he has knowledge that is relevant to that item and will assist the Committee.

AND

That at 3:52pm the resolution to exclude the public set out on pages 42 to 43 of the agenda be adopted.

Ms Wallace/Councillor Clearwater                                                                                                                         Carried

 

The public were re-admitted to the meeting at 4:25pm.

 

   

Meeting concluded at 4:26pm.

 

CONFIRMED THIS 8th DAY OF MARCH 2019

 

Kim Wallace

Chairperson

 


Audit and Risk Management Committee

08 March 2019

 

 

7.     Audit New Zealand - 2018/19 Audit Plan

Reference:

19/224394

Presenter(s):

Len van Hout, Manager External Reporting and Governance

 

 

1.   Purpose of Report

1.1       The purpose of this report is for the Audit and Risk Management Committee to confirm with Audit New Zealand the audit arrangements for the audit of the financial statements for the year ending 30 June 2019 for the Council and Consolidated Group.

2.   Executive Summary

2.1       Audit New Zealand highlighted in their 2017/18 Report to Council on the Audit of the Council, the priority of work for 2018/19.  This plan builds on the work to be undertaken and timeframe for delivery.

 

3.   Staff Recommendations

That the Audit and Risk Management Committee:

1.         Consider the Audit Plan for Christchurch City Council and Consolidated Group from Audit New Zealand and recommend to the Council that it:

a.         Note that property, plant and equipment will again be a focus for the audit team in 2019;

b.         Note that internal controls to prevent fraud and the compliance with continuous disclosure requirements will also be reviewed in-depth as part of the 2019 audit; and

c.         Note the timetable for deliverables to ensure the audit proceeds smoothly.

2.         Note that Council staff will report at the next meeting any critical judgements, estimates and assumptions that will be made during the preparation of the Annual Report in accordance with accounting and audit standards for public benefit entities.

3.         Note that the Committee will be further updated on these issues and any other issues that arise at its 28 August 2019 meeting prior to the audit clearance scheduled for 16 September 2019.

 

4.   Key Points

4.1       The Audit Plan Letter is issued each year outlining audit issues, audit timetable and audit process. The letter is at Attachment A.

4.2       In accordance with the terms of reference of the Audit and Risk Management Committee, it is the role of the Audit and Risk Management Committee to consider the nature and scope of the audit and audit timetable.

4.3       The main audit issues for 2019 include:

4.3.1   Valuation of property, plant and equipment.  Roading assets, storm water infrastructure and art works are due to be revalued this year on a triennial cycle.

4.3.2   Fair value assessment of non-revalued property, plant and equipment.  Asset categories that are outside of the revaluation cycle this year will be reviewed to determine whether there is a material difference with the carrying values of these asset categories.

4.3.3   Capital asset additions and work in progress.  Work on well head replacement and the repair of the Town Hall will undergo additional scrutiny during the 2018/19 audit including a review of project governance.

4.3.4   Early adoption of accounting standards (the Council and group).  This year will see Council early adopt PBE IFRS 9 – Financial Instruments, review of the revised disclosures will form part of this year’s work plan.

4.3.5   Risk of management override of internal controls. Audit New Zealand will perform targeted audit procedures to minimise this inherent risk.

4.3.6   Other ongoing accounting issues to be reviewed that are included in this plan are:

·   Recognising aspects of the cost sharing agreement with the Crown.

·   Accounting treatment of asset transfers for the Otautahi Community Housing Trust.

·   Procurement and contract management.

·   Project Governance, especially in relation to well head upgrade programme and Town Hall repair.

·   Prudent expenditure decisions (the Council and group).

 

 

 

Attachments

No.

Title

Page

a

Audit Plan 2019

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

Author

Len Van Hout - Manager External Reporting & Governance

Approved By

Diane Brandish - Head of Financial Management

Carol Bellette - General Manager Finance and Commercial (CFO)

  


Audit and Risk Management Committee

08 March 2019

 

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Audit and Risk Management Committee

08 March 2019

 

 

8.        Status of Christchurch City Council Water Safety Plans

Reference:

19/177771

Presenter(s):

John Moore, Head of Three Waters & Waste

 

 

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 updated on the status of Water Safety Plans for community water supplies, prepared under the Health Act 1956 and the Drinking Water Standards for New Zealand 2005 (revised 2018).

Origin of Report

1.2       This report is staff generated and provides:

1.2.1   Information about the legislative requirements around the preparation of Water Safety Plans and the associated audits

1.2.2   A summary of existing Water Safety Plans including the findings of recent Plan implementation audits

1.2.3   Information on the new Ministry of Health Water Safety Plan Framework and the work the Council is required to undertake in 2019.

2.   Significance

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

2.1.1   The level of significance was determined by completing the Significance and Engagement Policy Worksheet.

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

 

3.   Staff Recommendations

That the Audit and Risk Management Committee:

1.         Notes the status of the Water Safety Plans for community drinking water supplies including the actions required to address the non-conformances identified in recent Drinking Water Assessor’s Water Safety Plan Implementation Audit reports.

2.         Notes the agreement to update all Water Safety Plans in accordance with the new Ministry of Health framework.

3.         Recommends that the Council receives this report on the status of its Water Safety Plans.

 

4.   Key Points

4.1       The Council has eight approved Water Safety Plans (Plans) covering its 11 public water supplies.

4.2       The Drinking Water Assessor carries out 3-yearly implementation audits to ensure that water suppliers operate their water supplies in accordance with the Plans. Where non-conformances are identified by the Drinking Water Assessor the water supplier is required to put in place an action plan to mitigate the non-conformances.

4.3       The Council has a register in place for non-conformances and their associated corrective actions and actively works through the issues. Agreements have been reached with the Drinking Water Assessor and staff are actively working through an action plan to address each of the non-conformances.

4.4       Five of the Plans for Banks Peninsula settlements are due to be reviewed and updated in 2019.

4.5       The Ministry of Health released a new Framework for these Plans in December 2018 to align more closely with international best practice. This new framework strengthens the focus on preventative measures across the whole system, promotes a multi-barrier approach to managing risk, and supports continuous improvement.

4.6       Following discussions with the Drinking Water Assessor and officials from the Ministry of Health in January this year the Council has agreed to update it Plans in accordance with the new framework. This includes five supplies on Banks Peninsula (due May through to September 2019) and the urban Christchurch supply by July 2019.

 

5.   Context/Background

Christchurch City Council drinking water supplies

5.1       The Council owns and operates 11 public water supplies which are registered  in the Ministry of Health register of community drinking water supplies as follows:

Urban Christchurch

3 registered water supplies using 140 operating bores sourced from the Christchurch-West Melton aquifer system:

·    Christchurch Central CHR001 (population served 255,500) – comprising the Central, West, Parklands, Riccarton, Rawhiti and Rocky Point pressure zones

·    Northwest Christchurch NOR012 (80,000)

·    Brooklands / Kainga BRO012 (1,600)

Lyttelton Harbour

·    Lyttelton LYT001 (4,450) – comprising Lyttelton, Governors Bay and Diamond Harbour zones – sourced from the Christchurch-West Melton aquifer system (Central zone bores)

Banks Peninsula

·   Akaroa AKA001 (1,350) – surface water (four small streams) and groundwater (two bores)

·   Takamatua TAK002 (150) – connected Akaroa water treatment plant

·   Birdlings Flat BIR001 (150) – groundwater (one bore)

·   Duvauchelle DUV001 (250) – surface water (Pipers Stream)

·   Little River LIT001 (240) – surface water (Police Creek) and groundwater (one bore)

·   Pigeon Bay PIG001 (26) – surface water (Dicks Stream)

·   Wainui WAI138 (200) – groundwater (one bore)

5.2       The urban Christchurch, Lyttelton Harbour and Wainui supplies are sourced solely from groundwater and are usually not treated. The remaining Banks Peninsula supplies rely on streams, which are subject to potential contamination from land use activities, and include treatment plants for disinfection.

Legislative framework

5.3       The Health (Drinking Water) Amendment Act 2007 requires that all community drinking water supplies with a population of greater than 500 develop a Water Safety Plan (Plan) for their drinking water supply.

5.4       The Plan assesses and manages the risks to the safety of drinking water associated with that supply and identifies improvements that are necessary to protect public health. Risks are identified from the source water through to the point when water is supplied to the customer.

5.5       Plans are reviewed, approved and audited by a Drinking Water Assessor from the Canterbury District Health Board. The Drinking Water Assessor carries out Plan Implementation Audits every 3 years. In addition to annual internal reviews the water supplier is required to carry out a detailed review every 5 years and resubmit the updated plan to the Drinking Water Assessor for approval.

Status of our Water Safety Plans

5.6       The Council has developed Plans for Christchurch City (including Lyttelton Harbour Basin), Akaroa, Takamatua, Birdlings Flat, Duvauchelle, Little River, Pigeon Bay and Wainui. These Plans include information about the water supply infrastructure, water source, water quality monitoring, water treatment (where undertaken), barriers to contamination and an assessment of risks and their mitigation.

5.7       All Plans have been approved and audited by the Drinking Water Assessor. The audit reports identified several non-conformances that need addressing and also include some recommendations. The table in Attachment A provides a summary of all Plans.

5.8       Non-conformances require a signed agreement sheet that outlines actions to be put in place to mitigate the non-conformances. All agreement sheets have been accepted by the Drinking Water Assessor and staff are working through the action plan.

5.9       The reviews of the Plans and the follow up actions from reviews and audits are monitored and managed by a Water Safety Plan Project Control Group.

Work to be undertaken under the new Ministry of Health Water Safety Plan Framework

5.10    In December 2018 the Ministry of Health released an updated framework for these Plans to align more closely with international best practice. This new framework strengthens the focus on preventative measures across the whole system, promotes a multi-barrier approach to managing risk, and supports continuous improvement.

5.11    Following discussions with the Drinking Water Assessor and officials from the Ministry of Health in January this year the Council has agreed to update its Plans in accordance with the new framework. This includes Plans for five supplies on Banks Peninsula (due May through to September 2019) and the urban Christchurch area by July 2019.

5.12    A collaborative approach to identifying and managing risks will be taken. It is envisaged that the Drinking Water Assessor and Ministry of Health representatives will attend risk management workshops to ensure that the updated Plans are fully aligned with the Drinking Water Assessor and Ministry of Health expectations.

5.13    Workshops are expected to take place in March and April 2019.

Reporting on Water Safety Plans

5.14    Following discussions with the Chairs staff propose to report on the status of the Plans to the Audit and Risk Management Committee annually, and on the status and detailed progress against the action plans, to address any non-conformances, to the Infrastructure, Transport and Environment Committee as part of the bimonthly report on the three waters and waste services.

 

Attachments

No.

Title

Page

a

Summary of CCC Water Safety Plans

39

 

 

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

Daniela Murugesh - Asset Engineer

John Moore - Head of Three Waters & Waste

Helen Beaumont - Programme Manager - Water Supply

Approved By

John Moore - Head of Three Waters & Waste

David Adamson - General Manager City Services

  


Audit and Risk Management Committee

08 March 2019

 

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Audit and Risk Management Committee

08 March 2019

 

 

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

08 March 2019

 

 

 

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 - 1 February 2019

 

 

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

 

11

Cyber Security Programme Update and Vulnerability Assessment

s7(2)(c)(ii)

Prevent Damage to the Public Interest

Disclosure of our approach to cyber security and identified areas of low maturity will increase the risk of Council being a target, resulting in potential service disruptions and / or information breaches that will not be in the public interest.

When the Chief Executive is satisfied that there is no longer grounds for withholding the information

12

Quarterly Procurement Report - Quarter 2 - 2018/19

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.

When the Chief Executive determines there are no longer any reasons to withhold the information under the Act.

13

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.

When the Chief Executive determines there are no longer any reasons to withhold the information under the Act and the relevant Internal Audit findings have been resolved.

14

Risk Management Status Report

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

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

Prevent the improper use and misinterpretation of information

When the Chief Executive determines there are no longer any reasons to withhold the information under the Act

15

Fraud Status Report

s7(2)(f)(ii)

Protection from Improper Pressure or Harassment

To allow for protected disclosures and the ongoing effective management of concerns raised.

When the Chief Executive determines there are no longer any reasons to withhold the information under the Act.