Audit and Risk Management Committee

Agenda

 

 

Notice of Meeting:

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

 

Date:                                    Thursday 30 May 2019

Time:                                   9am

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

 

 

23 May 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

30 May 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

30 May 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

CA     7.       Critical Judgements, Estimates and Assumptions in the 2019 Annual Report......... 15

CA     8.       Audit Management Letter - Interim 2018/19.............................................................. 19

C       9.       Resolution to Exclude the Public................................................................................. 42  

 

 


Audit and Risk Management Committee

30 May 2019

 

 

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 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, 8 March 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

30 May 2019

 

 

 

Audit and Risk Management Committee

Open Minutes

 

 

Date:                                    Friday 8 March 2019

Time:                                   12.32pm

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

 

 

Present

Chairperson

Deputy Chairperson

Members

Ms Kim Wallace

Councillor Raf Manji

Councillor Vicki Buck

Councillor Phil Clearwater

Councillor Pauline Cotter

Councillor David East

Deputy Mayor Andrew Turner

Mr Mark Russell

Mr Michael Rondel

 

 

5 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

To view copies of Agendas and Minutes, visit:
www.ccc.govt.nz/the-council/meetings-agendas-and-minutes/

 


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/2019/00004

Committee Decision

That the apologies for absence from Mayor Dalziel, for early departure from Deputy Mayor Turner, and for lateness from Councillor Buck be accepted.

Councillor Cotter/Councillor Clearwater                                                                                                       Carried

 

2.   Declarations of Interest

Part B

There were no declarations of interest recorded.

 

3.   Confirmation of Previous Minutes

Part C

Committee Resolved ARCM/2019/00005

Committee Decision

That the minutes of the Audit and Risk Management Committee meeting held on Friday, 1 February 2019 be confirmed.

Councillor Clearwater/Mr Russell                                                                                                                     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.   Audit New Zealand - 2018/19 Audit Plan

 

Committee Comment

Andy Burns of Audit New Zealand joined the table with staff to present this item.

 

Committee Resolved ARCM/2019/00006 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Receives the Audit Plan for Christchurch City Council and Consolidated Group from Audit New Zealand.

2.         Notes 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.         Notes 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.

Ms Wallace/Mr Rondel                                                                                                                                            Carried

 

Committee Decided ARCM/2019/00007 (Original Staff Recommendations Accepted without Change)

Part A

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

1.         Receives the Audit Plan for Christchurch City Council and Consolidated Group from Audit New Zealand, and:

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

b.         Notes 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.         Notes the timetable for deliverables to ensure the audit proceeds smoothly.

 

Ms Wallace/Mr Rondel                                                                                                                                            Carried

 

Councillor Buck joined the meeting at 12:44pm during consideration of the above item.

 

 

 

8.   Status of Christchurch City Council Water Safety Plans

 

Committee Resolved ARCM/2019/00008 (Original Staff Recommendations Accepted without Change)

Part C

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.

Deputy Mayor/Deputy Chair Manji                                                                                                                    Carried

 

Committee Decided ARCM/2019/00009 (Original Staff Recommendations Accepted without Change)

Part A

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

1.         Receives this report on the status of its Water Safety Plans.

Deputy Mayor/Deputy Chair Manji                                                                                                                    Carried

 

9     Resolution to Exclude the Public

 

Committee Resolved ARCM/2019/00010

Part C

That the following persons remain after the public have been excluded for the following items of the public excluded agenda as they have knowledge that is relevant to these items and will assist the Council:

·   Andy Burns and Ben Wright of Audit New Zealand, and David Seath of Deloitte, for:

·   Item 11, Cyber Security Programme Update and Vulnerability Assessment;

·   Item 12, Quarterly Procurement Report;

·   Item 13, Internal Audit Status Report;

·   Item 14, Risk Management Status Report;

·   Item 15, Fraud Status Report; and

·   Anu Nayar of Deloitte for:

·   Item 11, Cyber Security Programme Update and Vulnerability Assessment.

AND

That at 1:06pm the resolution to exclude the public set out on pages 40 to 42 of the agenda be adopted.

Mr Rondel/Mr Russell                                                                                                                                                Carried

 

The public were re-admitted to the meeting at 2:29pm.

 

   

Meeting concluded at 2:30pm.

 

CONFIRMED THIS 30th DAY OF MAY 2019

 

Kim Wallace

Chairperson

 


Audit and Risk Management Committee

30 May 2019

 

 

7.     Critical Judgements, Estimates and Assumptions in the 2019 Annual Report

Reference:

19/491409

Presenter(s):

Len van Hout, Manager, External Reporting and Governance

 

 

1.   Purpose of Report

1.1       The purpose of this report is to advise the Audit and Risk Management Committee of potential critical judgements, estimates and assumptions which have been considered as part of the preparation of the 2019 Annual Report.

 

2.   Staff Recommendations

That the Audit and Risk Management Committee:

1.         Reviews and considers the critical judgements, estimates and assumptions made to date for the Council’s 2019 Annual Report, noting that these will be reflected in the final annual report to be considered by the Committee at its September meeting.

2.         Recommends to the Council that it receive this report.

 

3.   Context/Background

Key Points

3.1       Council staff have highlighted four significant judgements, estimates and assumptions.

4.   Significant judgements, estimates and assumptions

Early adoption of PBE IFRS 9 – Financial Instruments

4.1       The Council will be early adopting PBE IFRS 9 for the year ended 30 June 2019.

4.2       The adoption will result in a change to the disclosure of financial instruments in the financial statements of the Council.

4.3       Significant changes include

4.3.1   Enhanced disclosure of credit loss risk on financial assets;

Enhanced disclosure of hedging strategies and effectiveness / ineffectiveness;

4.4       There are no proposed changes to value assessment for financial assets.

4.5       Council staff have used check lists provided by external organisations including Audit NZ to prepare for the changes required following the adoption of PBE IFRS 9 and will review most assets and liabilities to determine whether specific provisions are needed.

Ōtautahi Community Housing Trust (OCHT)

4.6       The Council and OCHT entered into an arrangement for the transfer of $50 million of cash and properties to provide OCHT with working capital and assets to deliver social housing for Council.  The $50 million is made up of a gift of $5 million and a long term loan of $45 million.

4.7       Documentation for the $45 million loan has been completed, with zero interest payable, no repayments until expiry in 27 years, October 2046.  2046 is the same year that the existing lease of social housing properties to OCHT by Council also set to expire.

4.8       In the current year, the Council has transferred 14 properties to OCHT with a value of $17.15 million.

4.9       No further properties are expected to be transferred prior to 30 June 2019.  Council is awaiting final subdivisional plans and other clearances prior to transferring the remaining $27.887 million of properties to OCHT.

4.10    Because of the zero interest and zero repayment terms of the loan and loan expiry in 2046, the value of the loan receivable ($17.15 million) will be impaired by approximately $15 million to $2.15 million.

Global Settlement

4.11    Due diligence is underway and negotiations between Council and the Crown are forecast to be completed early in the new financial year.

Valuations

4.12    Council has engaged qualified valuers to undertake valuation of the following property, plant and equipment for inclusion in the 2019 financial statements.

4.12.1 Roading Infrastructure; This asset class has a current carrying value of $2.5 billion and was last valued in 2017.  The valuation is proceeding well with indications of a 5.0% increase (inclusive of additions and disposals). The final report is due in early June. Opus WPS is undertaking this valuation.

4.12.2 Christchurch Art Galley Collection; the collection has a current carrying value of $71.8 million and was last valued in 2015. This valuation is also proceeding well and the final report is due at the end of May 2019.

4.12.3 Asset classes which are not being revalued will be assessed for any material difference between their carrying value and fair values.

Weather tightness

4.13    Staff are reviewing the adequacy of the weather tightness provision.  The provision is a mix of external assessments through actuarial analysis and internal assessment of claims and settlements.

 

Attachments

There are no attachments to this report.

 

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

30 May 2019

 

 

8.     Audit Management Letter - Interim 2018/19

Reference:

19/534384

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 receive the Audit New Zealand Interim Management Report on the audit of the Council for the year ending 30 June 2019.

2.   Executive Summary

2.1       The 2018/19 report by Audit New Zealand to Council on effectiveness of internal controls highlights that the controls in place are effective and/or adequate.

2.2       Having effective and adequate internal controls is important to minimising the risk of fraud or misstatements.

3.   Staff Recommendations

That the Audit and Risk Management Committee:

1.         Notes that Audit New Zealand reviewed the internal controls in place for our key financial and non-financial information systems and concluded that the Council has appropriate systems of internal control over its key financial systems and that they were operating effectively;

2.         Notes that Audit New Zealand reviewed the Council’s information systems and processes and concluded that the Council’s IT Governance is effective;

3.         Notes that Audit New Zealand reviewed the Council’s systems and controls for reporting its service performance information and concluded for the sample selected that the Council has appropriate systems and processes in place to capture and accurately report its achieved results against the performance measures;

4.         Considers the recommendation made by Audit New Zealand in Appendix 1 of the Interim Management Report on the audit of the Council and management’s response; and

5.         Recommends to the Council that it receives the Audit New Zealand Interim Management Report on the audit of the Council for the year ended 30 June 2019.

 

4.   Context/Background

Issue or Opportunity

4.1       The Audit New Zealand Interim Management Report on the audit of the Council for the year ending 30 June 2019 outlines the work and findings from their interim audit visit in March / April 2019.

4.2       The primary objective of the interim audit was for Audit New Zealand to update its understanding of the Council’s control environment and systems of internal control relevant to the audit. Their report is at Attachment A.

4.3       The key points in the Interim Management Report are:

 

Control Environment

4.3.1   Audit New Zealand’s high level assessment of the control environment assists with their planning for the end of year audit assignment. As highlighted in the Audit Plan, submitted earlier this year, along with their more traditional work, they intend to focus on project management and procurement management.

Internal controls

4.3.2   From the testing undertaken by Audit New Zealand, they consider that the key controls have operated effectively and can be relied upon to gain audit assurance over account balances at year end.

Information systems

4.3.3   Audit New Zealand’s assessment of the control process for the design and operating effectiveness of information systems is deemed to be effective.

4.3.4   A previous recommendation (beneficial) SAP Three Way Matching has been closed as a result of their review and assessment. See Appendix 1 in their report.

4.3.5   Audit New Zealand received an update on SAP Suite for Hanna conversion.

Service performance systems and controls

4.3.6   From the testing undertaken by Audit New Zealand on significant service performance measures, they consider that the Council has appropriate systems and processes in place to capture and accurately report service performance information.

4.3.7   Audit New Zealand has recommended that Council include a mandatory performance measure in the “road safety” activity in addition to the measure required as per the 2018/28 Long Term Plan.  Council has agreed to this request.

Business risks and issues identified in the audit plan

4.3.8   The specific areas of focus that Audit New Zealand are paying particular attention to are outlined in the Audit Plan Letter and they include:

·   Valuation of property, plant and equipment

·   Fair value assessment of property, plant and equipment not subject to revaluation this year.

·   Capital asset additions and work-in-progress

·   Early adoption of accounting standards

·   Management override of controls

4.4       Audit New Zealand were updated on the status of the Holidays Act 2003 compliance review being undertaken by Ernst Young.

4.5       Audit New Zealand were updated on the status of the work being undertaken for the early adoption of PBE IRFS 9 Financial Instruments.

4.6       There are no new recommendations for improvement identified in the Interim Management Report.

 

4.7       An update is given on the progress of the remaining issue that was identified in the 2016/17 audit.

4.7.1   Reconciliations of the income in advance accounts for building inspections and code of compliance certificates are up to date however the process is still manual and staff are working with IT to enable the process to be automated.

4.8       As part of the interim audit work, one item deemed beneficial was closed.

4.8.1   Interim audit work confirmed that purchase orders matched to invoices needed to be goods receipted prior to payment.  The SAP control setting for 3 way matching is set to optional to remove the zero tolerance matching function.  Note: Zero tolerance requires the purchase order, goods received note and invoice to all record the exact value, which does not always occur.

4.9       Audit New Zealand will return in June 2019 to undertake a second interim audit to ensure the control environment continues to be effect prior to the commencement of the final audit of the financial statements in July 2019.

 

 

Attachments

No.

Title

Page

a

Audit NZ Interim Audit Management Report 2019

22

 

 

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

30 May 2019

 

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Audit and Risk Management Committee

30 May 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

30 May 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 - 8 March 2019

 

 

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

 

11

Quarterly Procurement Report - Quarter 3 - 2018/19

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

Prevent Damage to the Public Interest, 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.

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 and identified control weaknesses from being used 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.

13

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.

14

Cyber Security Programme Update

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 are no longer grounds under the Act for withholding the information.