NAPIER CITY COUNCIL
Civic Building
231 Hastings Street, Napier
Phone: (06) 835 7579
www.napier.govt.nz
Audit and Risk Committee
Meeting Date: |
Thursday 12 October 2017 |
Time: |
1.00pm |
Venue: |
Breakout Room 1 |
Council Members |
John Palairet (In the Chair), Mayor Bill Dalton, Geoff Foster, Councillor Claire Hague, Councillor Kirsten Wise |
Officer Responsible |
Director Corporate Services, Adele Henderson |
Administrator |
Governance Team |
Next Audit and Risk Committee Meeting
Thursday 7 December 2017
ORDER OF BUSINESS
Apologies
Nil
CONFLICTS OF INTEREST
Public forum
Nil
Announcements by the Mayor
Announcements by the Chairperson
Announcements by the Management
Confirmation of Minutes
That the Minutes of the Audit and Risk Committee meeting held on Thursday, 15 June 2017 be taken as a true and accurate record of the meeting.
Notification and Justification of Matters of Extraordinary Business
(Strictly for information and/or referral purposes only).
Agenda Items
Nil
Public Excluded ................................................................................................. 2
Audit and Risk Committee – 12 October 2017 – Open Agenda
PUBLIC EXCLUDED ITEMS
That the public be excluded from the following parts of the proceedings of this meeting, namely:
AGENDA ITEMS
1. Update on Water Supply- Drinking Water Quality Improvements
2. Napier City Council Internal Audit
3. Transfer Station Cash Handling Review
4. Internal Audit Cash Handling Reviews
5. LTP Update from Audit New Zealand
6. Audit Long Term Plan Self Assessment
7. Letters of Representation
8. Draft 2016/17 Annual Report
9. Risk Management Report October 2017
10. Napier City Council Deloitte Report Update
11. Tax Risk Governance Framework
12. Napier City Council Investment and Debt Report
13. Health and Safety Report 30 September 2017
14. Review of Audit and Risk Committee
The general subject of each matter to be considered while the public was excluded, the reasons 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 were as follows:
GENERAL SUBJECT OF EACH MATTER TO BE CONSIDERED |
REASON FOR PASSING THIS RESOLUTION IN RELATION TO EACH MATTER |
GROUND(S) UNDER SECTION 48(1) TO THE PASSING OF THIS RESOLUTION |
1. Update on Water Supply- Drinking Water Quality Improvements |
7(2)(f)(ii) Maintain the effective conduct of public affairs through the protection of such members, officers, employees and persons from improper pressure or harassment |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
2. Napier City Council Internal Audit |
7(2)(c)(i) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
3. Transfer Station Cash Handling Review |
7(2)(a) Protect the privacy of natural persons, including that of a deceased person |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would exist: |
4. Internal Audit Cash Handling Reviews |
7(2)(a) Protect the privacy of natural persons, including that of a deceased person |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
5. LTP Update from Audit New Zealand |
7(2)(c)(i) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
6. Audit Long Term Plan Self Assessment |
7(2)(c)(i) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
7. Letters of Representation |
7(2)(a) Protect the privacy of natural persons, including that of a deceased person |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
8. Draft 2016/17 Annual Report |
7(2)(c)(i) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied 7(2)(c)(ii) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to damage the public interest |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
9. Risk Management Report October 2017 |
7(2)(e) Avoid prejudice to measures that prevent or mitigate material loss to members of the public |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
10. Napier City Council Deloitte Report Update |
7(2)(a) Protect the privacy of natural persons, including that of a deceased person 7(2)(c)(i) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
11. Tax Risk Governance Framework |
7(2)(e) Avoid prejudice to measures that prevent or mitigate material loss to members of the public |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
12. Napier City Council Investment and Debt Report |
7(2)(b)(ii) Protect information where the making available of the information would be likely unreasonably to prejudice the commercial position of the person who supplied or who is the subject of the information |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
13. Health and Safety Report 30 September 2017 |
7(2)(d) Avoid prejudice to measures protecting the health and safety of members of the public |
48(1)A That the public conduct of the whole or the relevant
part of the proceedings of the meeting would be likely to result in the
disclosure of information for which good reason for withholding would exist: |
14. Review of Audit and Risk Committee |
7(2)(c)(i) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied |
48(1)A That the public conduct of the whole or the
relevant part of the proceedings of the meeting would be likely to result in
the disclosure of information for which good reason for withholding would
exist: |
NAPIER
CITY COUNCIL
Civic Building
231 Hastings Street, Napier
Phone: (06) 835 7579
www.napier.govt.nz
Audit and Risk Committee
Open
MINUTES
Meeting Date: |
Thursday 15 June 2017 |
Time: |
1pm – 1.55pm |
Venue: |
Main Committee Room |
Present: |
John Palairet (In the Chair), Mayor Bill Dalton, Geoff Foster, Councillor Kirsten Wise, Councillor Claire Hague [from 1.19pm] |
In Attendance: |
Director Corporate Services, Director City Infrastructure (Acting Chief Executive), Chief Financial Officer, Manager Asset Strategy Mr Stephen Lucy – Audit New Zealand Mr Phil Fisher and colleague – PriceWaterhouseCooper |
Administration: |
Governance Team |
Audit and Risk Committee – 15 June 2017 – Open Minutes
Apologies
Apologies were accepted from:
Mayor Bill Dalton
Chief Executive Wayne Jack
Councillor Claire Hague for lateness
CONFLICTS OF INTEREST
Nil
Public forum
Nil
Announcements by the Mayor
Nil
Announcements by the Chairperson
Nil
Announcements by the Management
Nil
Confirmation of Minutes
That the Minutes of the meeting held on 16 March 2017 were taken as a true and accurate record of the meeting. |
Notification and Justification of Matters of Extraordinary Business
(Strictly for information and/or referral purposes only).
1. Tax update
Type of Report: |
Legal and Operational |
Legal Reference: |
N/A |
Document ID: |
359225 |
Reporting Officer/s & Unit: |
Caroline Thomson, Chief Financial Officer |
1.1 Purpose of Report
To provide the Committee with an update on tax matters relating to Council.
Mr Phil Fisher, PriceWaterhouseCooper (PwC), presented to the Committee on current tax issues. The following points were touched on during the report: · PwC have been working with Council to develop a tax risk framework including identified mitigations and controls for any identified areas of risk. · Particular tax areas of interest for Councils are PAYE, FBT, GST and non-resident payments. · It is important that the Human Resources division of a Council are conversant with tax requirements as much of the implications for tax are personnel related. · All areas of the business should communicate early with the Finance team so that tax matters are addressed early; the team are there to facilitate business in ways that ensure Council meets its requirements. · IRD is working through a staged tax transformation: o Stage 1 – GST transformation. Effected February 2017 with the implementation of MyIR. o Stage 2 – Streamlining business income taxes o Stage 3 – Social policy improvements o Stage 4 – Tax administration, including actions to meet the legislated changes to payroll due for enactment in April 2019. · Currently Council’s tax requirements are reviewed 3 yearly; a report will be brought to the Audit and Risk Committee from the next review due in 2018. · It was agreed that an annual report from PWC would be brought to the Audit and Risk Committee on advice given relating to tax over the year as well as any tax-related matters expected to arise over the coming year and national/ international context that may impact on this. · It was noted that despite encouragement from departments such as the State Services Sector and the Ministry of Business, Innovation and Employment to take a collaborative approach to projects and works, tax implications including GST payments may actually form a barrier to this. It is unclear whether the Inland Revenue Department will look at ways that tax structures could better facilitate collaboration. Councillor Hague joined the meeting during this item at 1.19pm. |
That the Committee a. Receive the presentation by Phil Fisher on tax matters.
|
Type of Report: |
Information |
Legal Reference: |
N/A |
Document ID: |
359224 |
Reporting Officer/s & Unit: |
Caroline Thomson, Chief Financial Officer |
2.1 Purpose of Report
To provide the Committee with an update on Council’s water risk.
That the Item “Update on Water Risk” be moved into the Public Excluded section of the Audit and Risk Committee meeting under section 7(2)(f)(i) of the Local Government Official Information and Meetings Act – that that the effective conduct of public affairs through the free and frank expressions of opinions of members or officers or employees of any local authority may be maintained.
|
PUBLIC EXCLUDED ITEMS
That the public be excluded from the following parts of the proceedings of this meeting, namely:
1. Napier City Council Annual Plan 2017/18 2. Risk Management Report May 2017 3. HB LASS Provision of Internal Audit Services 4. Audit NZ - Interim Management Report 5. Napier City Council Investment and Debt Report 6. Health and Safety Report 31 May 2017 7. Insurance Update
|
The general subject of each matter to be considered while the public was excluded, the reasons 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 were as follows:
GENERAL SUBJECT OF EACH MATTER TO BE CONSIDERED |
REASON FOR PASSING THIS RESOLUTION IN RELATION TO EACH MATTER |
GROUND(S) UNDER SECTION 48(1) TO THE PASSING OF THIS RESOLUTION |
1. Napier City Council Annual Plan 2017/18 |
7(2)(c)(i) Protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied |
48(1)A That the
public conduct of the whole or the relevant part of the proceedings of the
meeting would be likely to result in the disclosure of information for which
good reason for withholding would exist: |
2. Risk Management Report May 2017 |
7(2)(e) Avoid prejudice to measures that prevent or mitigate material loss to members of the public |
48(1)A That the
public conduct of the whole or the relevant part of the proceedings of the
meeting would be likely to result in the disclosure of information for which
good reason for withholding would exist: |
3. HB LASS Provision of Internal Audit Services |
7(2)(h) Enable the local authority to carry out, without prejudice or disadvantage, commercial activities |
48(1)A That the
public conduct of the whole or the relevant part of the proceedings of the
meeting would be likely to result in the disclosure of information for which
good reason for withholding would exist: |
4. Audit NZ - Interim Management Report |
7(2)(g) Maintain legal professional privilege |
48(1)A That the
public conduct of the whole or the relevant part of the proceedings of the
meeting would be likely to result in the disclosure of information for which
good reason for withholding would exist: |
5. Napier City Council Investment and Debt Report |
7(2)(b)(ii) Protect information where the making available of the information would be likely unreasonably to prejudice the commercial position of the person who supplied or who is the subject of the information |
48(1)A That the
public conduct of the whole or the relevant part of the proceedings of the
meeting would be likely to result in the disclosure of information for which
good reason for withholding would exist: |
6. Health and Safety Report 31 May 2017 |
7(2)(d) Avoid prejudice to measures protecting the health and safety of members of the public |
48(1)A That the
public conduct of the whole or the relevant part of the proceedings of the
meeting would be likely to result in the disclosure of information for which
good reason for withholding would exist: |
7. Insurance Update |
7(2)(h) Enable the local authority to carry out, without prejudice or disadvantage, commercial activities |
48(1)A That the
public conduct of the whole or the relevant part of the proceedings of the
meeting would be likely to result in the disclosure of information for which
good reason for withholding would exist: |
The meeting moved into committee at 1.55pm
APPROVED AND ADOPTED AS A TRUE AND ACCURATE RECORD OF THE MEETING
CHAIRPERSON:_____________________________
DATE OF APPROVAL:____________________
|