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 19 February 2021

Time:                                   3pm

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

 

 

Membership

Chairperson

Deputy Chairperson

Members

Ms Kim Wallace

Councillor Sam MacDonald

Mayor Lianne Dalziel

Ms Jacqueline Robertson Cheyne

Mr Michael Rondel

Councillor Pauline Cotter

Deputy Mayor Andrew Turner

 

 

15 February 2021

 

 

 

Principal Advisor

Diane Brandish

Acting General Manager Finance and Commercial

Tel: 941 8454

 

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 - Terms of Reference / Ngā Ārahina Mahinga

 

Chair

Kim Wallace (Independent)

Deputy Chair

Councillor Sam MacDonald

Membership

Mayor Lianne Dalziel

Deputy Mayor Andrew Turner

Councillor Pauline Cotter

External Members:

Mr Michael Rondel

Ms Jacqueline Robertson Cheyne

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

Quarterly and as required

Reports To

Council

Purpose

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.

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

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

·                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.

·                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.

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

Responsibilities

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.

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.

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.

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.

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.


 

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.

 

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

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 Forward Work Programme 2021

 

2021

Feb – Draft LTP

Mar - Quarterly

Jun – Quarterly & Final LTP

Sep – Quarterly

Sep - Annual Report

Dec – Quarterly

Quarterly Update Reports

 

·     Risk Management

·     Internal Audit

·     Procurement

·     Health, Safety & Wellbeing

·     Cyber Security

·     Litigation

·     Risk Management

·     Internal Audit

·     Procurement

·     Health, Safety & Wellbeing

·     Cyber Security

·     Litigation

·     Risk Management

·     Internal Audit

·     Procurement

·     Cyber Security

·     Litigation

·  Health, Safety & Wellbeing

·     Risk Management

·     Internal Audit

·     Procurement

·     Cyber Security

·     Litigation

Other Reports

 

·     Fraud

·     Holidays Act Remediation

·     Internal Audit Plan

·     Fraud

 

 

Annual Report

 

·  External Audit Plan for current year

·  Critical judgments, estimates & assumptions for current year

·  Audit NZ Management Letter from prior year’s audit

·  Audit NZ Management Letter for current year interim audit

·     Update on critical judgments, estimates & assumptions

·     Financial Statements Update - Valuations

·  Financial Statements and Annual Report

·   Debenture trust audit report

·   Audit NZ Management Letter from prior year’s audit

LTP

·  Draft LTP

 

·  Final LTP

 

 

 


Audit and Risk Management Committee

19 February 2021

 

 

 


Audit and Risk Management Committee

19 February 2021

 

Part A           Matters Requiring a Council Decision

Part B           Reports for Information

Part C           Decisions Under Delegation

 

 

TABLE OF CONTENTS

 

C          1.        Apologies / Ngā Whakapāha....................................................................... 10

B         2.        Declarations of Interest / Ngā Whakapuaki Aronga....................................... 10

C          3.        Confirmation of Previous Minutes / Te Whakaāe o te hui o mua...................... 10

B         4.        Public Forum / Te Huinga Whānui............................................................... 10

B         5.        Deputations by Appointment / Ngā Huinga Whakaritenga.............................. 10

B         6.        Presentation of Petitions / Ngā Pākikitanga................................................. 10

Staff Reports

C          7.        Consideration of the Council's Long Term Plan 2021-31 Process..................... 17

C          8.        Resolution to Exclude the Public................................................................ 37  

 

 


 

1.   Apologies / Ngā Whakapāha  

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

2.   Declarations of Interest / Ngā Whakapuaki Aronga

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 / Te Whakaāe o te hui o mua

That the minutes of the Audit and Risk Management Committee meeting held on Wednesday, 2 December 2020  be confirmed (refer page 11).

4.   Public Forum / Te Huinga Whānui

There will be no public forum at this meeting.

5.   Deputations by Appointment / Ngā Huinga Whakaritenga

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

6.   Petitions / Ngā Pākikitanga  

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


 

 

Audit and Risk Management Committee

Open Minutes

 

 

Date:                                    Wednesday 2 December 2020

Time:                                   2.08pm

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

 

 

Present

Chairperson

Deputy Chairperson

Members

Ms Kim Wallace

Councillor Sam MacDonald

Mayor Lianne Dalziel

Ms Jacqueline Robertson Cheyne

Mr Michael Rondel

Councillor Pauline Cotter

Deputy Mayor Andrew Turner

 

 

 

2 December 2020

 

 

 

Principal Advisor

Diane Brandish

Acting General Manager Finance and Commercial

Tel: 941 8454

 

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 / Ngā Whakapāha

There were no apologies.

 

2.   Declarations of Interest / Ngā Whakapuaki Aronga

Part B

Councillor MacDonald declared an interest in Public Excluded Item 18, Quarterly Procurement Report.

 

3.   Confirmation of Previous Minutes / Te Whakaāe o te hui o mua

Part C

Committee Resolved ARCM/2020/00033

That the minutes of the Audit and Risk Management Committee meeting held on Monday, 5 October 2020 be confirmed.

Councillor MacDonald/Ms Robertson Cheyne                                                                                               Carried

 

4.   Public Forum / Te Huinga Whānui

Part B

There were no public forum presentations.

 

5.   Deputations by Appointment / Ngā Huinga Whakaritenga

Part B

There were no deputations by appointment.

 

6.   Presentation of Petitions / Ngā Pākikitanga

Part B

There was no presentation of petitions.

 

7.   Whitepaper: Future State of BAU Asset Management at Christchurch City Council - A Framework for Discussion

 

A PowerPoint synopsis of the report was presented by staff at the meeting.

 

Committee Resolved ARCM/2020/00034 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Receive the information in the Whitepaper: Future State of BAU Asset Management at Christchurch City Council.

Ms Wallace/Councillor Cotter                                                                                                                               Carried

 

Attachments

a       PowerPoint Synopsis of the Report Presented  

 

 

8.   Asset Management Maturity Assessment 2020 Report

 

Lisa Roberts of Infradecisions Ltd along with staff presented the report to the Committee with a supporting PowerPoint presentation.

 

Committee Resolved ARCM/2020/00035 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Note the Executive Summary of the 2020 Asset Management Maturity Assessment Report.

2.         Note the positive trend for the centrally led improvement in asset management maturity since the 2018 assessment demonstrated by the average score increase of 5% across the organisation.

3.         Endorse the Asset Management Unit’s work on implementing the Asset Management Maturity Assessment report’s recommendations.

4.         Note the recommendations in the report will inform the review of the current Asset Management Improvement programme and the development of the 2021 Asset Management Improvement Programme to align with the latest recommendations.

5.         Recommend that the next Asset Management Maturity Assessment is undertaken in the 2022/23 Financial Year in time for the next LTP cycle.

Ms Wallace/Councillor Cotter                                                                                                                               Carried

 

Attachments

a       PowerPoint Presentation on the Asset Management Maturity Assessment 2020  

 

Committee Decided ARCM/2020/00036

Part A

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

1.         Receive the information in the Asset Management Maturity Assessment 2020 Report.

Ms Wallace/Councillor Cotter                                                                                                                               Carried

 

9.   LTP 2021 Audit Engagement Letter

 

Committee Resolved ARCM/2020/00037 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Receive the information in the draft audit engagement letter from Audit New Zealand

2.         Recommend that the Mayor sign the final audit engagement letter once received from Audit New Zealand

Ms Wallace/Ms Robertson Cheyne                                                                                                                     Carried

 

 

10. Long Term Plan 2021 Update

 

Committee Resolved ARCM/2020/00038 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Notes the latest LTP process update and S17A service review information.

Deputy Mayor/Ms Wallace                                                                                                                                     Carried

 

 

11. Conflict of Interest and Gift Declaration Advice

 

Committee Resolved ARCM/2020/00039 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Receives the information in the report.

2.         Notes the suggested improvement opportunities set out in the report.

3.         Requests that staff consider the resourcing, timing, and cost of implementing the suggested improvement opportunities, and report to the Committee within six months on planned implementation and any interim progress made.

Ms Wallace/Councillor Cotter                                                                                                                               Carried

 

 

 

12. Update on Critical Judgement, Assumptions, Decisions and Disclosures used in the Council's 2019/20 Financial Statements

 

Staff provided an update to the report at the meeting in respect of post balance date events that will be included in the Annual Report, including the addition of the sale of Red Bus Ltd, and advised that the note on the “Final determination of the Council’s exposure to Holiday Pay arrears has not been calculated”, would be excluded as the work to determine the Council’s financial exposure, remains incomplete and is disclosed under contingent liabilities within the financial statements.

 

 

 

Committee Resolved ARCM/2020/00040 (Original Staff Recommendations Accepted without Change)

Part C

That the Audit and Risk Management Committee:

1.         Receive the information in this report.

2.         Note the staff recommendation to consolidate the 2018/19 and 2019/20 financial statements of the Ōtautahi Community Housing Trust (OCHT) into the Council Group financial statements.

3.         Note that legal advice has been sought on the ramifications of the determination made by the Office of the Auditor General and Audit New Zealand on OCHT’s business model.

4.         Note that OCHT have been advised of recommendation made by staff to Council to consolidate the financial statements.

Ms Wallace/Deputy Mayor                                                                                                                                     Carried

 

  

13  Resolution to Exclude the Public

 

Committee Resolved ARCM/2020/00041

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 Committee:

·   Helen Smith of Simpson Geirson for Item 15, Litigation Update Report;

·   David Seath of Deloitte for Item 16, Internal Audit Status Report;

·   Andrew Simpson of KPMG, and Andy Burns and Karina Page of Audit New Zealand, for:

·   Item 15, Litigation Update Report;

·   Item 16, Internal Audit Status Report;

·   Item 17, Risk Management Status Report;

·   Item 18, Quarterly Procurement Report;

·   Item 19, Council Draft Annual Report for the Year Ended 30 June 2020;

·   Item 20, Holidays Act Remediation Project.

AND

That at 3.13pm the resolution to exclude the public set out on pages 143 to 147 of the agenda be adopted.

Ms Wallace/Mr Rondel                                                                                                                                               Carried

 

The public were re-admitted to the meeting at 5.17pm.

 

   

Meeting concluded at 5.18pm.

 

CONFIRMED THIS 19th DAY OF FEBRUARY 2021

 

Kim Wallace

Chairperson

 


 

7.     Consideration of the Council's Long Term Plan 2021-31 Process

Reference / Te Tohutoro:

21/86214

Report of / Te Pou Matua:

Peter Ryan, Head of Performance management
Peter.Ryan@ccc.govt.nz

General Manager / Pouwhakarae:

Diane Brandish, GM-Finance and Commercial

 

 

1.   Brief Summary

1.1       The purpose of this report is to support the Audit and Risk Management Committee (ARMC) in reviewing the process and significant assumptions used in developing the draft Long Term Plan (LTP) 2021 and to subsequently provide advice to Council.

1.2       The Draft Long Term Plan 2021-2031 has been developed over the last two years by staff with direction from the Mayor and Councillors.

1.3       The LTP process was guided by the Elected Members’ Letter of Expectation, which sought improvements over some aspects of the 2018 process. The new process was approved by the LTP project team, Executive Team, Finance & Performance Committee and Council. It was also considered by ARMC. 

1.4       The LTP project team was chaired by the Chief Executive.

1.5       The process was tested against SOLGM guidelines and through regular briefings with other councils.

1.6       Advice on the LTP was also provided to staff and Council by the Council’s External Advisory Group. 

1.7       Regular monthly updates have been provided to Finance & Performance Committee and ARMC on both the process and draft content of the developing LTP.

1.8       As the draft LTP evolved, Council staff held a lengthy series of workshops with the Mayor and Councillors to obtain overall direction and to fine-tune specific details. This commenced in July 2020 and concluded in January 2021.

1.9       This provided opportunities for Councillors to debate their priorities for the draft Long Term Plan 2021 and their expectations for matters such as rates increases, level of debt, financial headroom, the capital works programme, levels of service and detailed savings options.

1.10    Because of the long development lead time staff were able to provide an unprecedented level of information to councillors, especially in relation to choices around savings in operating expenditure and capital works projects.

1.11    This has led in turn to the most detailed feedback and advice from councillors to staff ever provided in a CCC LTP process.

1.12    A wide range of options around operating expenditure, capital works, debt, headroom and risk were considered but many options were rejected as not, on balance, in the interests of the City.

1.13    The draft Long Term Plan proposes (in the opinion of senior management, and based on the detailed advice provided by Councillors) an optimal balance between financial, risk and service delivery to the community.

 

1.14    CCC Legal Services and Audit NZ have advised that they accept the logic of this process and approach. The Consultation Document sets out more detail on how this complies with the relevant provisions of the Local Government Act 2002 (LGA 2002).

1.15    Staff are preparing a Council report and attachments for the Draft Long Term Plan 2021-2031. The draft LTP for ARMC to review under its terms of reference is in Attachments C, D and E. These will be published in the Council agenda for its meeting commencing 23 February, in their final form.

1.16    The process for preparing information has also been the subject of a detailed series of management sign offs, including the Executive Leadership Team, that support compliance with the Council’s relevant statutory, financial, and legal obligations. The general checklist and sign-off schedules are attached to this report (Attachments A and B).

1.17    Note that all signoffs have been completed with one exception (Management Sign Off for Process - p.10.) This item refers to the Consultation Document and its procedure being in compliance with the LGA 2002 and the CCC Significance and Engagement Policy. Legal Services has pointed out that while this content is still in preparation it is not possible to state that it has complied.  A representative of Legal Services will be available if needed.

1.18    Council will meet to consider the draft Long Term Plan 2021-2031 on 23 and 25 February, and again with Audit NZ on 4 March 2021 for formal adoption of the draft LTP.

The remaining key project milestones for the LTP 2021 are summarised as follows:

Fri 19 Feb

Audit and Risk Management Committee Meeting to review LTP process

Tue 23 Feb

9.30am - 5pm

Council Meeting to adopt Draft LTP in principle - all documents

Thu 25 Feb

2 - 5pm

Council Meeting to adopt Draft LTP in principle - all documents

Preparation for publication of LTP documents start on 26 Feb 2021

Thu 4 Mar

tba

Council Meeting to adopt Draft LTP – receipt of Audit NZ opinion

Fri 12 Mar

9am

Consultation starts

Sun 18 Apr

midnight

Consultation ends

3 to 19 May

Council Hearings and Submissions

24, 26, 31 May, 2 June

Council LTP Deliberations

Mon 21 Jun

Council Meeting to adopt Final LTP

Wed 23 Jun

 

Council Meeting to adopt Final LTP

2.   Officer Recommendations / Ngā Tūtohu

That the Audit and Risk Management Committee:

1.         Notes it has reviewed the general checklist and sign-off by management, including the significant forecasting assumptions, in respect of the information that provides the basis for the Long Term Plan 2021-3031.

2.         Advises the Council that in the Committee’s opinion an appropriate process has been followed in the preparation of this information.

 

Attachments / Ngā Tāpirihanga

No.

Title

Page

a

LTP 2021 - Management Sign off for Process (Under Separate Cover)

 

b

LTP 2021 - Management Sign off for Significant Forecasting Assumptions

20

c  

Draft LTP 2021 - Infrastructure Strategy (Under Separate Cover) - Confidential

 

d  

Draft LTP 2021 - Financial Strategy (Under Separate Cover) - Confidential

 

e  

Draft LTP 2021 underlying documents (Under Separate Cover) - Confidential

 

 

 

In addition to the attached documents, the following background information is available:

Document Name

Location / File Link

Not applicable

Not applicable

 

 

 

Confirmation of Statutory Compliance / Te Whakatūturutanga ā-Ture

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 / Ngā Kaiwaitohu

Author

Lerks Stedman - Senior Business Analyst

Approved By

Peter Ryan - Head of Performance Management

Diane Brandish - Acting General Manager Finance and Commercial (CFO)

Dawn Baxendale - Chief Executive

  


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8.      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

19 February 2021

 

 

 

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

7.

Consideration of the Council's Long Term Plan 2021-31 Process

 

 

 

 

 

Attachment c - Draft LTP 2021 - Infrastructure Strategy

s7(2)(b)(ii)

Prejudice Commercial Position

The information in the current draft version of the Council's Long Term Plan remains subject to change. Premature release of this information could prejudice those people and entities that may be affected by any changes made.

The draft Long Term Plan will be published in the Council agenda for its meeting commencing 23 February 2021.

 

Attachment d - Draft LTP 2021 - Financial Strategy

s7(2)(b)(ii)

Prejudice Commercial Position

The information in the current draft version of the Council's Long Term Plan remains subject to change. Premature release of this information could prejudice those people and entities that may be affected by any changes made.

The draft Long Term Plan will be published in the Council agenda for its meeting commencing 23 February 2021.

 

Attachment e - Draft LTP 2021 underlying documents

s7(2)(b)(ii)

Prejudice Commercial Position

The information in the current draft version of the Council's Long Term Plan remains subject to change. Premature release of this information could prejudice those people and entities that may be affected by any changes made.

The draft Long Term Plan will be published in the Council agenda for its meeting commencing 23 February 2021.

9.

Public Excluded Audit and Risk Management Committee Minutes - 2 December 2020

 

 

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