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Audit and Risk Management Committee

Agenda

Notice of Meeting Te Pānui o te Hui:

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

Date: Friday 13 June 2025

Time: 9.30 am

Venue: Ministry of Education Building, Conference Room, 48 Hereford Street West End

Membership Ngā Mema

Chairperson

Deputy Chairperson

Members

Mr Bruce Robertson

Councillor Jake McLellan

Councillor Tyrone Fields

Councillor Sam MacDonald

Councillor Tim Scandrett

Mrs Hilary Walton

Mr Michael Wilkes

9 June 2025

Principal Advisor

Helen White

General Counsel / Head of Legal & Democratic Services

Tel: 941 8999

helen.white@ccc.govt.nz

Meeting Advisor

Luke Smeele

Democratic Services Advisor

Tel: 941 6374

luke.smeele@ccc.govt.nz

Website: www.ccc.govt.nz

Audit and Risk Management Committee - Terms of Reference Ngā Ārahina Mahinga

Chair	Mr Bruce Robertson
Deputy Chair	Councillor McLellan
Membership	Councillor Fields Councillor MacDonald Councillor Scandrett External Members: Mrs Hilary Walton Mr Michael Wilkes
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

Audit and Risk Management Committee Forward Work Programme 2025

2025	Feb 10	Apr 4	Jun 13	Aug 15	Annual Report Oct 7	Dec
Update Reports	· Risk and Assurance · Cyber Security Report · Parakiore Update	· Risk and Assurance · Procurement	· Risk and Assurance · Cyber Security · Major Litigation	· Risk and Assurance · Procurement		· Risk and Assurance · Procurement · Health, Safety & Wellbeing
Other Reports	· Insurance Update	· Office of the OAG: Key observations	· Te Kaha Update · Elected Member Expenditure · Riskpool Update · Issue Log Report · Office of the OAG Report			· Kiwi Rail Update
Annual Report	· Audit Management Report 2024	· External Reporting and Audit Programme for 2024/25 Update	· External Reporting and Audit Programme Update · Audit Plan	· Update on critical judgments, estimates & assumptions · Financial Statements Update - Valuations	· Financial Statements and Annual Report	· Audit NZ Management Letter from prior year’s audit
Annual Plan	· Draft Annual Plan		· Final Annual Plan

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Audit and Risk Management Committee

Open Minutes

Date: Friday 4 April 2025

Time: 9.33 am

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

Present

Chairperson

Deputy Chairperson

Members

Mr Bruce Robertson

Councillor Jake McLellan

Councillor Tyrone Fields

Councillor Sam MacDonald

Councillor Tim Scandrett

Mrs Hilary Walton

Mr Michael Wilkes

Principal Advisor

Helen White

General Counsel / Head of Legal & Democratic Services

Tel: 941 8999

helen.white@ccc.govt.nz

Meeting Advisor

Luke Smeele

Democratic Services Advisor

Tel: 941 6374

luke.smeele@ccc.govt.nz

Website: www.ccc.govt.nz

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

Part C

Committee Decision

There were no apologies received

2. Declarations of Interest Ngā Whakapuaki Aronga

Part B

There were no declarations of interest recorded.

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

Part C

Committee Resolved ARCM/2025/00006

That the minutes of the Audit and Risk Management Committee meeting held on Monday, 10 February 2025 be confirmed.

Mr Robertson/Councillor Scandrett 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. Office of the Auditor-General Update: Key Observations and Considerations for Local Government

Committee Resolved ARCM/2025/00007

Officer Recommendation accepted without change

Part C

That the Audit and Risk Management Committee:

1. Receives the information in the Office of the Auditor-General Update: Key Observations and Considerations for Local Government Report.

Mrs Walton/Mr Wilkes Carried

Resolution to Exclude the Public

Committee Resolved ARCM/2025/00008

Part C

That Chantelle Gernetzky of Audit New Zealand, remain after the public have been excluded for Items 10-12 of the public excluded agenda as they have knowledge that is relevant to those items and will assist the Council.

AND

That at 9.55am the resolution to exclude the public set out on pages 27 to 29 of the agenda be adopted.

Mr Robertson/Councillor MacDonald Carried

Resolution to Readmit the Public

Committee Resolved ARCM/2025/00009

That the public be readmitted to the meeting at 10.22am.

Mr Robertson/Councillor McLellan Carried

8. Procurement & Contracts FY25 Q2
	Committee Comment 1. The Committee requested that an open report on the Commercial and Contract Mechanisms be presented at a future Finance and Performance Committee meeting.
	Officer Recommendations Ngā Tūtohu That the Audit and Risk Management Committee: 1. Receives the information in the Procurement & Contracts FY25 Q2 Report.
	Committee Resolved ARCM/2025/00010 Part C That the Audit and Risk Management Committee: 1. Receives the information in the Procurement & Contracts FY25 Q2 Report. 2. Request that an open report on the Commercial and Contract Mechanisms be presented at a future Finance and Performance Committee meeting. Mr Wilkes/Councillor MacDonald Carried

9. Resolution to Exclude the Public Te whakataunga kaupare hunga tūmatanui

Committee Resolved ARCM/2025/00011

Part C

AND

That at 10.38am the resolution to exclude the public set out on pages 27 to 29 of the agenda be adopted.

Mr Robertson/Councillor MacDonald Carried

The public were re-admitted to the meeting at 11.37am.

Meeting concluded at 11.38am.

CONFIRMED THIS 13 DAY OF JUNE 2025

Bruce Robertson

Chairperson

7. Elected Member Sensitive Expenditure Reporting - July to December 2024
Reference Te Tohutoro:	25/878727
Responsible Officer(s) Te Pou Matua:	Jo Daly, Council Governance Advisor
Accountable ELT Member Pouwhakarae:	Helen White, General Counsel / Director of Legal & Democratic Services

1. Purpose and Origin of the Report Te Pūtake Pūrongo

1.1 The purpose of this report is to present to the Audit and Risk Management Committee for review the elected member sensitive expenditure reporting for the period 1 July to 31 December 2024.

1.2 This report is prepared to comply with the reporting requirements of the Council’s Elected Member Professional Development Policy and Elected Member Allowances and Expenses Policy.

2. Officer Recommendations Ngā Tūtohu

That the Audit and Risk Management Committee:

1. Receives the information in the Elected Member Sensitive Expenditure Reporting - July to December 2024 Report.

3. Background/Context Te Horopaki

3.1 The Council’s Elected Member Expenses and Allowances Policy and Elected Member Professional Development Policy cover elected member entitlements to allowances and contributions towards expenses for travel mileage, communications and childcare and elected member professional development.

3.2 The current polices were adopted in October 2024 and will be reviewed each triennium.

3.3 Expenditure pursuant to the polices, clams and allowances paid is to be reported to the Audit and Risk Management Committee for review and published on the Council’s website at least six monthly.

3.4 The policies follow the guidance set out the Auditor General’s Controlling sensitive expenditure: Guide for public organisations and the Remuneration Authority Local Government Members Determination 2024/25.

4. Considerations Ngā Whai Whakaaro

4.1 The Audit and Risk Committee review is a requirement of the Council’s polices. This report presents the elected member expenses, allowances and professional development for the period 1 July 2024 to 31 December 2024.

4.2 Expenses, allowances and professional development incurred during the period were approved as per the requirements of the policy in place at that time. The current polices were adopted by the Council in October 2024.

4.3 The report attached to this agenda will be published on the Council website.

4.4 Future reporting to the Committee will take into consideration the timing the triennial elections.

Attachments Ngā Tāpirihanga

No.	Title	Reference	Page
a ⇩	Elected Member Sensitive Expenditure Reporting Summary - July to December 2024	25/1026362	17
b ⇩	Elected Member Sensitive Expenditure Reporting - July to December 2024 - Detail	25/1026354	19

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

Document Name – Location / File Link

Elected-Member-Professional-Development-Policy.pdf

Elected-Member-Allowances-and-Expenses-Policy.pdf

Signatories Ngā Kaiwaitohu

Author	Jo Daly - Council Governance Advisor
Approved By	Helen White - General Counsel / Director of Legal & Democratic Services

8. Consideration of the Council's Annual Plan 2025/2026
Reference Te Tohutoro:	25/898644
Responsible Officer(s) Te Pou Matua:	Peter Ryan, Head of Corporate Planning & Performance
Accountable ELT Member Pouwhakarae:	Bede Carran, General Manager Finance, Risk & Performance / Chief Financial Officer

1. Purpose and Origin of the Report Te Pūtake Pūrongo

1.1 The purposes of this report are:

(i) to support the Audit and Risk Management Committee (ARMC) in reviewing the process, significant forecasting assumptions, and supporting documentation used in developing the Annual Plan 2025/26 (Annual Plan), and

(ii) to provide the Committee with information to support its recommendation to Council that, in the Committee’s opinion, an appropriate process has been followed in the preparation of the Annual Plan and its supporting information.

1.2 This report originates as part of the assurance process that supports development of the Annual Plan prior to its adoption. Staff note that approval of the final content of the Annual Plan and its adoption is the responsibility of Council and cannot be delegated.

2. Officer Recommendations Ngā Tūtohu

That the Audit and Risk Management Committee:

1. Notes it has reviewed the general checklist and sign-offs by management, including significant forecasting assumptions, in respect of the information that provides the basis for the Annual Plan 2025/26.

2. Advises the Council that in the Committee’s opinion an appropriate process has been followed in the preparation of the Annual Plan 2025/26 and its supporting information.

3. Notes that the Annual Plan 2025/26 documents will be released on 12June 2025 when they are published in the Council Agenda for its meeting commencing 24 June 2025.

3. Background/Context Te Horopaki

3.1 The draft Annual Plan 2025/26 (draft Annual Plan) was adopted by the Council on 12 February 2025.

3.2 Council completed community consultation on the draft Annual Plan via a Consultation Document (CD) and underlying information, also adopted on 12 February 2025, which included the following processes:

(i) The CD and the underlying information were made publicly available, and the public were given the opportunity to present their views and preferences in response;

(ii) Opportunity for the public to present at public hearings was available from 3 April to 12 April 2025.

(iii) All submissions, written and oral, have been analysed to identify the matters commented on, the reasons for those comments and the overall themes that emerged from the consultation process;

(iv) The result of this work has been provided to elected members to assist with their deliberations. The Thematic Analysis of the Annual Plan 2025/26 Submissions is Attachment A of this report. The thematic analysis gives a clear picture of the main issues people raised during the consultation. It highlights the key themes and messages that came through and takes a closer look at the topics that got the most attention from submitters.

3.3 Since the conclusion of the hearings staff have held multiple briefings with councillors (19, 22, 26, and 27 May 2025), provided responses to issues and questions raised, and received direction on all matters raised. These briefings were open to the public, other than a brief (approximately 30 minutes) public excluded session, on 22 May 2025, which addressed the use of the forecast surplus for the 2025 financial year. The public excluded session covered commercially sensitive items such as the seismic issues for Te Hononga and provisional cost estimates for the April weather event.

3.4 Guidance provided by Elected Members is being built into the Annual Plan 2025/26 adoption documents, including expectations for rates increases.

3.5 Changes made largely reflect community feedback on the draft Annual Plan or changes to Council’s operating environment since February.

3.6 The updated adoption documents will made available on the public agenda for Council consideration on 18 June 2025 (provisional date). A working copy of these documents is being made available in advance to the Audit and Risk Management Committee in Attachment B. These documents may differ from the actual documents that will form the report to Council for the adoption of the final Annual Plan 2025/26. These documents will be released on 12June 2025 but remain under embargo until the Council Agenda for its meeting commencing 24 June 2025 has been published. The purpose of the embargo is to ensure that the report and Committee’s recommendations do not pre-empt the Council report in terms of public release. The report can be made public once the Council agenda is live.

3.7 Staff do not anticipate any significant or material changes between the Committee’s meeting (13 June) and the expected release date of the Council Annual Plan agenda (18 June provisional date).

3.8 The process for preparing information has also been the subject of a series of management signoffs, including the Executive Leadership Team, that support compliance with the Council’s relevant statutory, financial, and legal obligations (refer Attachments C and D).

3.9 The Council meeting to adopt the Annual Plan 2025/26 is scheduled for 24 June 2025, with an additional date of 26 June 2025, should it be required. The Annual Plan is on track for adoption by Council on 24/26 June, provisional on the Committee’s advice.

3.10 It should be noted that Council will resolve that in accordance with section 100 of the Local Government Act 2002, it is financially prudent not to set the Council’s operating revenues at a level sufficient to meet the projected operating expenses in the financial year 2025-26. The ratio is forecast to be 96%. This issue was identified in the draft Annual Plan and is intended to be addressed by 2027/28 through the increase in rating to fund asset renewals by 2032 in line with Council’s Financial Strategy.

3.11 Following adoption, the Annual Plan document will be published and distributed via the public site, with a select number of hard copies available to elected members, for public viewing through our libraries and service centres and to the Parliamentary Library. Responses to submitters will be prepared and sent. The responses and Thematic Analysis will be also published to the public site.

4. Considerations Ngā Whai Whakaaro

4.1 The Council is required to prepare and adopt an Annual Plan for each financial year (s.95(1)) Local Government Act 2002).

4.2 This report supports:

(i) Activity: Performance Management and Reporting

· Level of Service: 13.1.1 Implement the Long Term Plan and Annual Plan programme plan – ensure that critical path milestone due dates in programme plans are met.

(ii) This report is consistent with Council’s Plans and Policies.

(iii) This report affects all wards and Community Board areas.

(iv) There is no legal context, issue or implication relevant to this decision, other than that which has been considered as part of the regular Annual Plan management process and signoffs.

(v) Risks have been identified and managed through the general checklists and signoffs by management, including significant forecasting assumptions.

Attachments Ngā Tāpirihanga

No.	Title	Reference	Page
a ⇩	Thematic Analysis of the Annual Plan 2025/2026 Submissions	25/1053578	28
b	Annual Plan 2025/2026 adoption documents (Under Separate Cover)
c ⇩	Annual Plan 2025/2026 Management Process sign offs	25/1055803	60
d ⇩	Annual Plan 2025/2026 Management Significant Assumptions sign offs	25/1055809	72

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

Document Name – Location / File Link

Not applicable

Signatories Ngā Kaiwaitohu

Authors

Amber Tait - Performance Analyst

Boyd Kedzlie - Senior Corporate Planning & Performance Analyst

Bruce Moher - Acting Head of Finance

Approved By

Peter Ryan - Head of Corporate Planning & Performance

Bede Carran - General Manager Finance, Risk & Performance / Chief Financial Officer

9. Office of the Auditor-General Report to Christchurch City Council Audit and Risk Management Committee
Reference Te Tohutoro:	25/1083256
Responsible Officer(s) Te Pou Matua:	Chris Walthew - Group Financial Controller
Accountable ELT Member Pouwhakarae:	Bede Carran, General Manager Finance, Risk & Performance / Chief Financial Officer

1. Purpose and Origin of the Report Te Pūtake Pūrongo

1.1 The purpose of this report is to enable the Committee to receive the report provided by the Office of the Auditor-General (AG) dated 13 June 2025.

1.2 This report has been prepared to formally table the AG’s report.

2. Officer Recommendations Ngā Tūtohu

That the Audit and Risk Management Committee:

1. Receives the information in the Office of the Auditor-General Report to Christchurch City Council Audit and Risk Management Committee Report.

3. Background/Context Te Horopaki

3.1 The report is dated 13 June 2025. It provides the AG’s independent insights into key risk and assurance areas relevant to councils, with a focus on:

3.1.1 The development and integrity of 2024–34 Long-Term Plans (LTPs),

3.1.2 Ongoing challenges and implications of Water Services Reform, and

3.1.3 Increasing risk exposure in cyber security and information system resilience.

4. Considerations Ngā Whai Whakaaro

4.1 The Office of the Auditor-General’s report raises three key areas for the Committee to note:

4.1.1 Long-Term Plans – Councils need clear and realistic financial strategies to manage cost pressures and long-term infrastructure needs.

4.1.2 Water Reform – There is still uncertainty about how water services will be delivered, which affects planning and financial forecasts.

4.1.3 Cyber Security – Councils face growing cyber risks and need strong systems, staff training, and tested response plans.

4.2 The AG’s report also summarised recent OAG publications relevant to the local government sector. These are:

4.2.1 How public organisations are fulfilling Treaty settlements – concluding that public sector arrangements do not support adequately public organisations to meet commitments or fulfil settlements’ overall intent;

4.2.2 The AG’s draft annual plan 2025/26 – noting that ‘Value for money considerations in local government procurement will be one area of focus for his annual plan (Council made an officers’ submission broadly agreeing with the draft annual plan); and

4.2.3 Supporting accountability through trusting relationships – a study of established community-government partnerships that identifies ways for organisations to strengthen their accountability practices when working together to achieve shared goals - concluding that organisations may wish to reflect on empowering staff to act quickly, with appropriate safeguards, to progress agreed goals and building wider organisational and sector understanding of how community partnerships work.

Attachments Ngā Tāpirihanga

No.	Title	Reference	Page
a ⇩	Report for CCC Audit and Risk Management Committee June 2025	25/1083258	95

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

Document Name – Location / File Link

Not applicable

Signatories Ngā Kaiwaitohu

Authors

Sarah-Jane Thompson - Executive Assistant

Chris Walthew - Group Financial Controller

Approved By

Bede Carran - General Manager Finance, Risk & Performance / Chief Financial Officer

ITEM NO.	GENERAL SUBJECT OF EACH MATTER TO BE CONSIDERED	SECTION	SUBCLAUSE AND REASON UNDER THE ACT	PUBLIC INTEREST CONSIDERATION	Potential Release Review Date and Conditions
11.	Public Excluded Audit and Risk Management Committee Minutes - 4 April 2025			Refer to the previous public excluded reason in the agendas for these meetings.
12.	Interim audit update	s7(2)(c)(i)	Protection of Source of Information	Disclosure of information on CCC internal systems could result in potential service disruptions or information breaches that will not be in the public interest.	30 June 2026 This report may only be released if the Head of Finance has determined that there is no longer any reasons under the Local Government Official Information and Meeting Act to withhold the information.
13.	Cyber Security Quarterly Report	s7(2)(c)(i)	Protection of Source of Information	Disclosure of our approach to cyber security will increase the risk of Council being a target, resulting in potential service disruptions or information breaches that will not be in the public interest.	29 May 2026 This report may only be released if the Chief Executive Officer has determined that there is no longer any reasons under the Local Government Official Information and Meeting Act to withhold the information.
14.	Major Litigation Report	s7(2)(g)	Maintain Legal Professional Privilege	The report contains legal advice touching on matters relating to potential ligation and it is not in the public interest to release this information.	13 June 2029 Upon staff being satisfied that any litigation risk has become time limited.
15.	Riskpool Update	s7(2)(b)(ii)	Prejudice Commercial Position	The information in this report must remain confidential to protect Riskpool's position when dealing with reinsurers. Should this information be released it may result in additional cost to ratepayers, which outweighs the public interest in this matter.	31 December 2026 This report may be released once Riskpool completes the closure of the fund years in question.
16.	Risk and Assurance Quarterly Update	s7(2)(e)	Prevention of Material Loss	Disclosure of the Council's organisational weaknesses and its approach to remedial actions could result in service disruptions which outweighs the public interest.	23 January 2026 Upon review and approval from Heaad of Risk and Assurance and GM Finance, Risk and Performance / CFO
17.	One New Zealand Stadium at Te Kaha - Risk Management update June 2025	s7(2)(h)	Commercial Activities	Report contains confidential information on the project's Contingencies which could prejudice discussions with the Design & Construct Contractor, which would not be in the public interest	20 April 2027 Agreement of the Final Account for the project with the Design & Construct Contractor.
18.	Update to Audit and Risk Committee	s7(2)(b)(ii), s7(2)(g), s7(2)(i)	Prejudice Commercial Position, Maintain Legal Professional Privilege, Conduct Negotiations	Withholding this information is necessary to enable the Council to carry out negotiations without prejudice or disadvantage. Disclosing the Council's organisational issues and approach to remedial actions could lead to service disruptions and financial loss, which would outweigh the public interest.	30 June 2026 Upon review and approval by Chief Executive