Beruflich Dokumente
Kultur Dokumente
Date:
Time:
Meeting Room:
Venue:
Ex-officio
(Quorum 4 members)
Mike Giddey
Democracy Advisor
23 July 2015
Contact Telephone: (09) 890 8143
Email: mike.giddey@aucklandcouncil.govt.nz
Website: www.aucklandcouncil.govt.nz
Please note: Any attachments listed within this agenda as Under Separate Cover can be found
at the Auckland Council website http://infocouncil.aucklandcouncil.govt.nz/ or can be provided on
request.
Note:
The reports contained within this agenda are for consideration and should not be construed as Council policy
unless and until adopted. Should Members require further information relating to any reports, please contact
the relevant manager, Chairperson or Deputy Chairperson.
TERMS OF REFERENCE
Responsibilities
The Audit and Risk Committee will be responsible for:
Providing objective advice and recommendations to the Governing Body regarding the
sufficiency, quality and results of assurance on the adequacy and functioning of the councils
risk management, control and governance frameworks and processes.
Exercising active oversight of all areas of Auckland Council control and accountability (including
Council Controlled Organisations), in an integrated and systematic way, such that the results of
risk and assurance reviews and external audits may be incorporated in the priority-setting and
strategic planning processes.
Liaison with Audit NZ and, where necessary, the audit committees of CCOs to ensure robust
financial audits and reviews of the Auckland Council group
Access to confidential information is managed on a need to know basis where access to the
information is required in order for a person to perform their role.
Those who are not members of the meeting (see list below) must leave unless it is necessary
for them to remain and hear the debate in order to perform their role.
Those who need to be present for one confidential item can remain only for that item and must
leave the room for any other confidential items.
In any case of doubt, the ruling of the chairperson is final.
The members of the meeting remain (all Governing Body members if the meeting is a
Governing Body meeting; all members of the committee if the meeting is a committee meeting).
However, standing orders require that a councillor who has a pecuniary conflict of interest leave
the room.
All councillors have the right to attend any meeting of a committee and councillors who are not
members of a committee may remain, subject to any limitations in standing orders.
Members of the Independent Mori Statutory Board who are appointed members of the
committee remain.
Independent Mori Statutory Board members and staff remain if this is necessary in order for
them to perform their role.
Staff
Local Board members who need to hear the matter being discussed in order to perform their
role may remain. This will usually be if the matter affects, or is relevant to, a particular Local
Board area.
PAGE
Apologies
Declaration of Interest
Confirmation of Minutes
Petitions
Public Input
Extraordinary Business
Notices of Motion
10
13
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49
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67
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PUBLIC EXCLUDED
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C1
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C2
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C3
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Apologies
Apologies from Mayor LCM Brown and Deputy Mayor PA Hulse have been received.
Declaration of Interest
Members are reminded of the need to be vigilant to stand aside from decision making
when a conflict arises between their role as a member and any private or other external
interest they might have.
Confirmation of Minutes
That the Audit and Risk Committee:
a)
confirm the ordinary minutes of its meeting, held on Wednesday, 20 May 2015,
including the confidential section, as a true and correct record.
Petitions
At the close of the agenda no requests to present petitions had been received.
Public Input
Standing Order 7.7 provides for Public Input. Applications to speak must be made to the
Democracy Advisor, in writing, no later than one (1) clear working day prior to the
meeting and must include the subject matter. The meeting Chairperson has the discretion
to decline any application that does not meet the requirements of Standing Orders. A
maximum of thirty (30) minutes is allocated to the period for public input with five (5)
minutes speaking time for each speaker.
At the close of the agenda no requests for public input had been received.
Extraordinary Business
Section 46A(7) of the Local Government Official Information and Meetings Act 1987 (as
amended) states:
An item that is not on the agenda for a meeting may be dealt with at that meeting if(a)
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The presiding member explains at the meeting, at a time when it is open to the
public,(i)
(ii)
The reason why the discussion of the item cannot be delayed until a
subsequent meeting.
Section 46A(7A) of the Local Government Official Information and Meetings Act 1987 (as
amended) states:
Where an item is not on the agenda for a meeting,(a)
(b)
That item is a minor matter relating to the general business of the local
authority; and
(ii)
Notices of Motion
At the close of the agenda no requests for notices of motion had been received.
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Item 9
Purpose
1.
To provide an opportunity for representatives from the Office of the Auditor-General and
Audit New Zealand to address the committee.
Executive Summary
2.
Sarah Lineham Sector Manager Local Government from the Office of the Auditor-General
and Jo Smaill Audit Director from Audit NZ will be in attendance.
3.
A briefing paper from Audit New Zealand providing an audit status update is attached.
Recommendation
That the Audit and Risk Committee:
a)
receive the verbal update from Sarah Lineham Sector Manager Local Government
from the Office of the Auditor-General and Jo Smaill Audit Director from Audit NZ.
Attachments
No.
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Signatories
Author
Authoriser
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Attachment A
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Item 10
Purpose
1.
This report sets out Audit New Zealands findings from the audit of the Auckland Councils
Consultation Document for the 2015-2025 Longterm Plan (LTP).
Executive Summary
2.
Audit New Zealands report on the audit of Auckland Councils Consultation Document for
the 2015-2025 Longterm Plan (LTP) is included as attachment A. This report sets out
Audit New Zealands findings from this audit and draws attention to areas where the council
is doing well or where they have made recommendations for improvement.
3.
Audit New Zealand found that the councils process for developing the consultation
document included effective control processes and worked well in terms of creating strong
buy-in from all parts of the council group and providing a clear focus on a small number of
strategic issues.
4.
Audit New Zealands report did not identify any areas that needed urgent attention but did
make a total of nine recommendations for improvement. Of these recommendations:
three relate to learnings for future LTPs
four relate to ongoing improvement work
two relate to specific actions to be progressed in the near future.
5.
In addition, a number of their recommendations were addressed as the final LTP document
was prepared.
6.
The two specific actions relate to the establishment, monitoring and reporting of formal
budget holder and Treasury sign-off processes as part of the councils standard budgeting
processes. The Financial Planning team will work with the Internal Audit team to implement
these two actions.
Recommendation
That the Audit and Risk Committee:
a)
receive the Audit New Zealand report on the audit of Auckland Councils Consultation
Document for the 2015-2025 Longterm Plan.
Comments
7.
Audit New Zealands report on the audit of Auckland Councils Consultation Document for
the 2015-2025 Longterm Plan (LTP) is included as attachment A. This report sets out
Audit New Zealands findings from this audit and draws attention to areas where the council
is doing well or where they have made recommendations for improvement.
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Item 10
Audit New Zealand found that the councils process for developing the consultation
document worked well in a number of areas including:
creating strong buy in and commitment from all parts of the council group including, staff,
CCOs and elected members
providing a clear focus on a small number of key strategic issues as intended by the new
legislation
good coordination, strong budget controls and effective risk management, all of which
contributed to a smooth audit process
good progress in areas such as asset management planning, and a good response to
new legislative requirements such as the requirement for a 30-year infrastructure
strategy.
Audit New Zealand made a total of nine recommendations for improvement in their report,
none of which were categorised as urgent. Of these recommendations:
three relate to learnings for future LTPs
four relate to ongoing improvement work
two relate to specific actions to be progressed in the near future.
10.
In addition, the process we used to develop the final LTP has already addressed some
aspects of their recommendations that relate to legal, treasury and budget controls. The
content of the final LTP document also addressed some aspects of their recommendations
on the infrastructure and financial strategies.
Learning for future LTPs
a) Significant assumptions
11.
Audit New Zealand recommended that the council should identify significant assumptions
early in the LTP development process and ensure that there is a sufficient evidential base to
support those assumptions. A key example was the assumption about the timing of central
government funding for the City Rail Link.
12.
For future LTPs, we will ensure that there is a sufficient evidential base to support significant
assumptions. This approach was also applied in the development of the final LTP, where it
was clear that there was insufficient evidence to support an assumption of government
support for motorway tolls or increased fuel taxes at this stage.
b) Communication
13.
Audit recommended that the consultation document is clearly and unambiguously utilised as
the key document for consultation with the community. We note that for this LTP our
household summary, our Have Your Say Events and our website content all requested that
people read the full consultation document before making their submission.
14.
In our view, providing all households with a summary of the key issues and questions in a
widely accessible format helped to significantly boost the level of engagement compared to
previous consultations. Giving minimal information to households, and relying on peoples
willingness to seek out a more detailed consultation document for substantive information,
would most likely have resulted in much lower levels of engagement and ultimately fewer
submissions. In this case we received a significantly higher number of submissions (at
27,000) than for any previous Auckland Council consultation.
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15.
For future LTPs we will consider how to ensure that it is always clear that consultation
document is the key document. We are currently undertaking a full review of the consultation
process including assessing the experience of Aucklanders. This review will give a more
reliable picture of the experience of Aucklanders with both the household summary and the
wider consultation process, and help inform how we consult on future LTPs.
c) Legislation
16.
Audit New Zealand also recommended that for future consultation documents, legal review
and assurance on legislative compliance is completed prior to the audit review. We support
this approach, and will implement this to the extent that timeframes permit.
Ongoing improvement work
a) Asset Management
17.
While Audit New Zealand acknowledged good progress with asset management planning,
they found that this was more advanced for some asset classes than others. They therefore
recommended that council facilities the sharing of best practice across the group. We
already take this approach and will continue to make these kinds of ongoing improvements
with progress monitored by our Asset Management Steering Group.
b) Infrastructure strategy
18.
Audit New Zealand made a number of recommendations for improving the councils draft 30year infrastructure strategy, which they note was developed when there was no precedent in
the sector or elsewhere. Their specific comments on the content of the strategy were
addressed as part of preparing the revised strategy for the final LTP. Their main
recommendation looking forward was that council continue to develop the infrastructure
strategy so that it reflects a coherent and joined up plan to respond to the infrastructure
issues facing the region. We agree, and have already commenced some preliminary work
to support future iterations of the infrastructure strategy.
c) Financial strategy
19.
Audit New Zealand recommended that the financial strategy more clearly show the tradeoffs between spending more on maintaining existing assets to reduce the risk of asset failure
and maintaining sufficient financial flexibility to deal with any unexpected asset
replacements. We made these trade-offs as clear as possible in the final LTP. Our ability to
articulate these trade-offs will improve as the improvements to asset management and our
infrastructure strategy described above progress.
d) Performance measures
20.
In the area of performance measures, Audit New Zealand acknowledged good progress
(particularly with the use of a smaller number of more effective measures in the LTP) and
recommended that the council embed and build on this progress by improving how the
councils hierarchy of performance measures can support more effective management of the
councils operations. This means working towards a system of detailed operational
management-level measures that align to LTP measures that are in turn aligned to overarching Auckland Plan outcome measures. We will continue to work towards this, with a key
opportunity for improvement being the review of the Auckland Plan outcome measures that
will occur as part of the early work on the Auckland Plan refresh that is required by
legislation to occur by 2018.
Specific actions
a) Budget control
21.
Audit New Zealand found that strong budget controls were developed for the LTP process,
including a formal sign-off process by CCOs and budget holders within the Auckland Council
organisation. They recommend that these controls be formally embedded into standard
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Item 10
Item 10
Audit New Zealand were pleased to note improved and formalised linkages between the
councils Financial Planning and Treasury teams, particularly given the important role that
budget information plays in informing financial markets. They recommend that these
linkages are formally established and regularly monitored. We will implement a formal
Treasury sign-off process for each annual plan budget refresh cycle, with our Internal Audit
team monitoring and reporting on the operation of this control.
Consideration
Local Board views and implications
23.
Implementation
25.
The Financial Planning team will work with the internal audit team to implement the
monitoring and reporting of the two specific actions identified in this report.
Attachments
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Item 11
Purpose
1.
This report summarises the issues identified by Audit New Zealand during their planning and
first interim audit visits.
Executive Summary
2.
Audit New Zealand has issued a letter detailing the findings arising from their interim audit
visit. Overall, Audit New Zealand has assessed that Auckland Council has an effective
management control environment. This assessment of the management control
environment is used by Audit New Zealand to plan the most effective and efficient audit
approach.
The other key areas identified where Audit New Zealand believe the control environment can
be improved are the authorisation and supporting documentation for credit notes, refunds
and expenditure on purchasing cards, and a recommendation to regularly review and
reinforce councils sensitive expenditure policies.
Recommendations
That the Audit and Risk Committee:
a)
receive the interim management report from Audit New Zealand on the findings
arising from their planning and first interim audit visits of Auckland Council for the
year ended 30 June 2015.
b)
Comments
3.
Audit New Zealand uses the interim visits to assess the Auckland Councils control
environment and follow up on issues raised in prior years management reports.
It was noted by Audit New Zealand that there has been positive progress made by council
on the collation and reporting of non-financial information. However, further improvements
to support the results reported in a few areas is required.
The other key areas identified where Audit New Zealand believe the control environment can
be improved are the authorisation and supporting documentation for credit notes, refunds
and expenditure on purchasing cards, and a recommendation to regularly review and
reinforce councils sensitive expenditure policies.
Management responses are included in the letter which indicates the specific actions
management are taking to address the matters identified by Audit New Zealand.
We are confident that improved processes are in place to address the issues identified with
many of the enhancements already in progress by Auckland Council.
We are working closely with Audit New Zealand to ensure none of the identified issues will
impact on the audit opinion. Financial Control is working with the business to ensure
processes are robust, particularly in relation to non-financial information, to mitigate
business risk.
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Item 11
Consideration
Local Board views and implications
4.
Local boards have not been consulted because the report deals primarily with internal
management issues.
The report does not have any particular benefit or adverse effects on Mori.
Implementation
6.
No issues.
Attachments
No.
Title
Management Report on the interim audit of Auckland Council for the year
ending 30 June 2015
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Item 12
Purpose
1.
To present the 2015 pro forma group financial statements for approval.
Executive Summary
2.
The 2015 group financial statements are the first set of annual financial statements
presented in accordance with the new Public Sector Public Benefit Entities accounting
standards (PBE accounting standards). The changes resulting from the adoption of the PBE
accounting standards predominately affect disclosures, which have been reflected in the
2015 pro forma group financial statements. There have been no changes to the financial
performance and financial position of the Auckland Council Group (the Group) as a result of
the adoption.
Recommendation
That the Audit and Risk Committee:
a)
Comments
3.
All public sector entities are required to apply the PBE accounting standards for periods
beginning on or after 1 July 2014. The New Zealand Accounting Standards Framework
defines public benefit entities as reporting entities whose primary objective is to provide
goods or services for community or social benefit and where any equity has been provided
with a view to supporting that primary objective rather than for a financial return to equity
holders. The Group is classified as a public sector PBE for financial reporting purposes,
and applies New Zealand Tier 1 Public Sector PBE accounting standards.
4.
This is the first set of annual group financial statements presented in accordance with the
new PBE accounting standards. The key changes arising from first time adoption are
disclosed in note 29. Major changes include:
Related party disclosures The new standard requires public sector PBEs to
disclose only those related party transactions and balances which have been
entered into on terms other than at arms length. As a result the size of the related
party note (note 27) has been substantially reduced, as most related party
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Item 12
As noted above, the adoption of the new PBE accounting standards had no impact on the
financial performance and financial position of the Group. The changes described above
affect disclosures only. To ensure compliance these pro forma group financial statements
have been reviewed against the latest Audit NZ model financial statements applicable to
local authorities.
The attached pro forma group financial statements have been provided to Audit NZ for
review and comment. At date of writing we are still awaiting feedback from Audit NZ.
5.
There have been no changes in local government legislation affecting financial reporting and
disclosures during the year. The structure and layout of the group financial statements have
remained consistent with prior year.
Consideration
Local Board views and implications
6.
No impact.
No impact.
Implementation
8.
None
Attachments
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Item 13
Purpose
1.
To provide an update to the Audit and Risk Committee as to the status of the following
targeted rate and reserve accounts: Harbourview - Orangihina Targeted Rate, Waitakere
Quarry Aftercare Fund Reserve Account (WQAF), Hillary Commission Reserve Account,
Retrofit Your Home - Financial Assistance Programme.
Executive Summary
2.
Since the last report in May 2015, Harbourview and the Hillary Commission await the
outcome of court hearings and committee decisions respectively. WQAF remains pending
consultation and agreement with all relevant stakeholders. The retrofit programme will
remain as part of the NewCore solution as there was no perceived benefit from an interim
solution.
Recommendation
That the Audit and Risk Committee:
a)
Comments
3.
4.
5.
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Item 13
Consideration
Local Board views and implications
7.
Discussions are ongoing with the local board as the review into the WQAF rehabilitation
works continue. The resulting outcome of this review will require engagement with the
relevant local board.
Nil.
Implementation
9.
None.
Attachments
There are no attachments for this report.
Signatories
Author
Authorisers
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Item 14
Purpose
1.
Executive Summary
2.
On 18 February 2015, the Committee endorsed the high level principles and outline of a new
Framework for Legislative Compliance.
3.
Since February, a cross council steering group led by Legal Services have been working to
develop the detail of the framework and a compliance programme (including tools and
systems).
4.
This report is to update the work that has been completed to develop the detail of the
approved framework outline and commence implementation.
5.
On 10 July 2015, Executive Lead Team (ELT) received the attached power point, and
endorsed the Compliance (Do it Right) Programme including the implementation roadmap,
resources and investment.
6.
The programme has been developed to provide an integrated framework with activities to
manage the councils legislative obligations and applies to all council staff. It is intended that
some aspects of the programme will be extended to the CCOs in time.
7.
The following key aspects of the programme will be implemented in the next 12-18 months:
(a) Compliance Plan Pilots in 4 groups targeting priority areas (LGOIMA, Finance, Health
and Safety, Resource consents);
(b) Establishing the monitoring and reporting pathways;
(c) Developing and launching intranet platform (including an Obligation register);
(d) Adopt a Corporate Policy for Legislative Compliance;
(e) Develop an organisational and development (training) strategy.
Recommendation/s
That the Audit and Risk Committee:
a)
note that, on 10 July 2015, Executive Lead Team endorsed the Compliance (Do it
Right) Programme and implementation roadmap, resources and investment.
Comments
8.
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Item 14
The project plan for this initiative included a report back to the Committee in July 2015 to
update the Committee on progress with implementation of the framework outline.
10.
A programme for legislative compliance has now been developed called the Do it Right
Programme for Legislative Compliance. This programme was considered and endorsed for
implementation by ELT on 10 July 2015.
11.
12.
Various tools and templates have also being developed to assist staff understand their legal
obligations and to systematically monitor and track compliance across council. Quarterly
reporting on legislative compliance will be provided to the Audit and Risk Committee in
accordance with the programme.
13.
The programme has been developed to manage the councils legislative obligations and
applies to council staff.
14.
The programme will not immediately apply to CCOs however, the intention is to share the
programme with, and potentially apply aspects of it to CCOs and discussions with the CCOs
about this have started.
15.
The programme will support and enhance the quality of decision making in council through
providing good information and advice to elected members as decision makers, consistent
with a high performing council.
16.
The programme will be implemented gradually starting with a pilot programme and
expanding to council wide in 2016/17.
17.
The following key aspects of the programme will be implemented in the next 12-18 months:
(a) Compliance Plan Pilots in 4 groups targeting priority areas (LGOIMA, Finance, Health and
Safety, Resource consents);
(b) Establishing the monitoring and reporting pathways;
(c) Developing and launching intranet platform (including an Obligation register);
(d) Adopt a Corporate Policy for Legislative Compliance;
(e) Develop an organisational and development (training) strategy.
Consideration
Local Board views and implications
18.
Local boards have not been consulted because the report deals with internal management
issues. The programme is focused on council staff activities and responsibilities and
therefore does not directly affect Local Board members.
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Item 14
The programme will assist and support the delivery of councils statutory obligations
concerning the Treaty of Waitangi and Mori.
Implementation
20.
None
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Item 15
Purpose
1.
To update the Audit and Risk Committee on Enterprise Risk Management (ERM) and
insurance activities at Auckland Council.
Executive Summary
2.
The Risk team continued with the implementation of the Enterprise Risk Management
Strategic Plan for 2015-17. The team have completed the first phase of the two-year work
programme earlier than planned and have commenced the second phase.
3.
Recommendation
That the Audit and Risk Committee:
a)
receive the Update on Enterprise Risk Management and Insurance activities report.
Comments
4.
The Risk team continue to implement the Enterprise Risk Management Strategic Plan for
2015-17. Due to the increased engagement and strategies used, the team were able to
complete Phase 1 earlier than planned, which allowed us to continue with Phase 2. Phase 1
of the Plan was to build the risk platform foundation and strengthen the three lines of
defence.
5.
Key achievements for the Phase 1 implementation of the Strategic Plan are:
i)
Risk Strategic Plan 2015-17 approved by the Executive Lead Team (ELT) and
endorsed by Audit and Risk Committee in May 2015.
ii)
Top risks are identified and risks being reviewed at least on a quarterly basis by the
ELT risk owners.
iii)
Consolidation of all risk source documents on risk intranet page and communicated
council-wide through intranet.
iv)
v)
Regular meetings with Executive Lead Team members and presentation to the
Senior Leadership Team at lead team meetings. The importance of the completion
of risk registers has been communicated to the Senior Leadership Team across all
divisions within council.
vi)
Disclosure Committee has been set up. The Disclosure Policy has been finalised
and communicated to all stakeholders, including CCOs. A Disclosure register has
been implemented and is now operating.
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Item 15
Reports can now be generated from the Hyperion system on number of risk
registers received. Risk analysis is now being included in the Monthly Performance
Report to ELT on a regular basis.
viii)
ix)
Fortnightly meetings are being held with Financial Control, Integrity and
Investigations, and Internal Audit to ensure an efficient and integrated approach
across second and third lines of defence.
6.
Phase 2 of the implementation will have increased engagement and reporting. This phase
will enable the reporting of operational risks together with strategic risk that is currently being
reported and risk profiling for high risk/high opportunity areas. This phase will also include a
formalised risk champions programme and the development of increased risk management
capability at council. To measure the progress of risk maturity across council, an internal
risk maturity assessment will be completed.
7.
Councils insurance programme (including CCOs but excluding Watercare) has been
renewed as at 30 June 2015. Key changes to the programme for the 2015/16 financial year
include:
i)
Reduction in the limit of the Material Damage and Business Interruption Policy from
$1 billion down to $500 million as agreed by the Governing Body on 25 June 2015 and
supported by the latest loss modelling received by council;
ii) Placement of Public Liability and Professional Indemnity Insurance directly with London
markets at existing level of cover ($200 million);
iii) Substantial premium savings across all policies due to favourable market conditions
and councils strong risk profile.
8.
Councils Treasurer and Head of Risk are currently completing a work programme to create
a clear insurance strategy for council and to define appropriate levels of risk retention within
council. This work programme is expected to take 12 months and the results will be reported
through to the Audit and Risk Committee.
9.
Consideration
Local Board views and implications
10.
Local boards have not been consulted because the report primarily deals with internal
management issues.
This report does not have any particular benefit or adverse effects on Mori.
Implementation
12.
None.
Attachments
There are no attachments for this report.
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Authorisers
Item 15
Signatories
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Item 16
Purpose
1.
For the Audit and Risk Committee to receive an update on the risks reported by Auckland
Councils substantive Council-Controlled Organisations (CCOs) as part of their regular
quarterly reports.
Executive Summary
2.
This report provides a summary of the key risks reported by the substantive CCOs in their
third quarter reports. The CCOs have been reporting the risks since the recommendation
from the Audit and Risk Committee from the 16 December 2014 meeting.
Recommendation
That the Audit and Risk Committee:
a)
Comments
3.
The Audit and Risk Committee have requested that the CCOs provide regular reporting to
the CCO Governance and Monitoring Committee on a quarterly basis providing risk
information. A summary of the risks identified is included (Attachment A).
4.
(ii)
an update on the approach to risk management, internal audit and external audit
(iii)
(iv)
(v)
any key risks that are of a senior management or governance level that could impact
on the wellbeing or reputation of the Council-Controlled Organisation or Auckland
Council.
Consideration
Local Board views and implications
5.
The matters raised in this report relate to CCO accountability and governance which is a
Governing Body function.
Oversight of CCO risk by the councils Audit and Risk Committee has no specific
implications for Mori wellbeing and does not raise any matters requiring iwi consultation.
Implementation
7.
None.
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Attachment A
Item 16
Page 77
exclude the public from the following part(s) of the proceedings of this meeting.
The general subject of each matter to be considered while the public is excluded, the reason for
passing this resolution in relation to each matter, and the specific grounds under section 48(1) of
the Local Government Official Information and Meetings Act 1987 for the passing of this resolution
follows.
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, as follows:
C1
s48(1)(a)
C2
s48(1)(a)
The public conduct of the part of
the meeting would be likely to result
in the disclosure of information for
which good reason for withholding
exists under section 6.
Public Excluded
Page 79
s48(1)(a)
The public conduct of the part of
the meeting would be likely to result
in the disclosure of information for
which good reason for withholding
exists under section 7.
Public Excluded
Page 80