Audit and Risk Committee
Open Agenda
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Meeting Date:
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Friday 14 June 2024
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Time:
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9.30am
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Venue:
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Breakout Room 1
War Memorial Centre
Marine Parade
Napier
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Committee Members
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Chair: Bruce Robertson
Members:
Mayor Kirsten Wise, David
Pearson, Councillor Sally Crown (Deputy Chair), Councillor Greg Mawson and
Councillor Hayley Browne
Ngā
Mānukanuka o te Iwi representative - Vacant
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Officer Responsible
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Deputy Chief Executive /
Executive Director Corporate Services
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Administration
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Governance Team
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Next
Audit and Risk Committee Meeting
Thursday 5 September
2024
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Audit and Risk Committee - 14 June 2024
- Open Agenda
2022 TERMS OF REFERENCE - AUDIT AND RISK
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Reports to:
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Council
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Chairperson
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Bruce Robertson
(External Independent)
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Deputy Chairperson
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Councillor Crown
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Membership
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The Mayor
Deputy Chair of
Sustainable Napier Committee
Chair of Prosperous
Napier Committee
External independent
appointee
Ngā Mānukanuka o
te Iwi (Māori Committee) (1)
Note:
The Chief Executive and External Auditor are required to attend all meetings
but are not members and have no voting rights.
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Quorum
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3 - One of which is an
external appointee
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Meeting frequency
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At least quarterly and
further as required
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Officer Responsible
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Deputy Chief Executive /
Executive Director Corporate Services
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Role
The role and
scope, as well as any delegations of the Audit and Risk Committee are defined
in the Audit Charter (Doc Id 325090).
Delegations
The role and
scope, as well as any delegations of the Audit and Risk Committee are defined
in the Audit Charter.
The Committee can make recommendations to
Council or the Chief Executive as appropriate.
Audit and Risk Committee - 14 June 2024
- Open Agenda
ORDER OF BUSINESS
Karakia
Apologies
Mayor Wise
Conflicts of interest
Public forum
Nil
Announcements by
the Mayor
Announcements by
the Chairperson including notification of minor matters not on the agenda
Note: re minor matters only - refer LGOIMA s46A(7A) and Standing
Orders s9.13
A meeting may discuss an item that is not on the agenda only
if it is a minor matter relating to the general business of the meeting and the
Chairperson explains at the beginning of the public part of the meeting that
the item will be discussed. However, the meeting may not make a resolution,
decision or recommendation about the item, except to refer it to a subsequent
meeting for further discussion.
Announcements by
the management
Confirmation of minutes
That the Minutes of the Audit
and Risk Committee meeting held on Thursday, 4 April 2024 be taken as a true
and accurate record of the meeting............................................................................................. 75
Agenda items
1 Internal
Audit Recommendations Progress Report.......................................................... 4
2 Sensitive
Expenditure - Mayor and Chief Executive...................................................... 13
3 Internal
Audit: Contract Management Report............................................................... 17
4 Policy
review process update........................................................................................ 53
5 External
Audit actions status update............................................................................. 55
6 Health
and Safety Report.............................................................................................. 59
7 Risk
Management Report............................................................................................. 66
Minor matters not
on the agenda – discussion (if any)
Recommendation to
Exclude the Public................................................................. 73
Audit and Risk Committee - 14 June
2024 - Open Agenda Item
1
Agenda Items
1. Internal
Audit Recommendations Progress Report
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Type of Report:
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Information
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Legal Reference:
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N/A
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Document ID:
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1756765
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Reporting Officer/s & Unit:
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Raewyn Fowler, Internal Audit Lead
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1.1 Purpose
of Report
The purpose of this report is to provide
the Committee with a summary of the internal audit recommendations progress to
date.
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Officer’s
Recommendation
The Audit and Risk Committee:
a) Receive
the Internal Audit Recommendations Progress Report.
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1.2 Background
Summary
Napier City
Council contract to Crowe to provide internal audit services. The
internal audits performed by Crowe include a written report on issues found
with recommendations and agreed management actions to be taken by Council staff
to address the issues raised. In addition, PWC provide Council regular taxation
internal audits – these are also included in the progress report
provided. The agreed management actions are now being followed up by the
relevant Council management and progress on actions to date is being tracked
and reported (refer attachment).
1.3 Issues
There are four
internal audits that have outstanding actions (in progress) these being:
· Building
and Resource Consents (Crowe)
· Sensitive
Expenditure (Crowe)
· Records
Management (Crowe
· PAYE
& WHT (PWC)
Graph 1 below
provides the status of recommendations (as at June 2024) – being Total
Findings, Total Completed and Total Outstanding. Table 1 shows the
progress of these recommendations being implemented since last report presented
to the Committee (March 2024).
Graph 1:
Recommendations Status
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Percentage
completed (Goal 100%)
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Jun-24
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Mar-24
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Building and Resource
Consents (2022)
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71%
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57%
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Records Management (2021)
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41%
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35%
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Sensitive Expenditure
(2022)
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88%
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75%
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PAYE/WHT (2023 PWC)
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59%
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12%
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Table 1: Percentage
completed since last report
1.4 Significance and
Engagement
N/A
1.5 Implications
Financial
N/A
Social &
Policy
N/A
Risk
The internal
audit programme monitors and significantly reduces risk across the
organisation. By monitoring the recommendations to ensure they are implemented
we are further reducing risk. Any outstanding actions do pose a risk to the
organisation.
1.6 Development
of Preferred Option
Recommend the committee receive the
Internal Audit Recommendations Progress Report.
1.6 Attachments
1 Internal
Audit Recommendations Progress Report (Doc Id 1764969
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Internal Audit Recommendations Progress
Report (Doc Id 1764969
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Item 1 - Attachment 1
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Audit and Risk Committee - 14 June 2024
- Open Agenda Item
2
2. Sensitive
Expenditure - Mayor and Chief Executive
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Type of Report:
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Procedural
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Legal Reference:
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N/A
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Document ID:
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1756766
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Reporting Officer/s & Unit:
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Raewyn Fowler, Internal Audit Lead
Talia Foster, Financial Controller
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2.1 Purpose of Report
To provide
the information required for the Committee to review Sensitive Expenditure of
the Mayor and Chief Executive for compliance with Council’s Sensitive
Expenditure Policy.
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Officer’s Recommendation
The Audit and Risk Committee:
a. Receive the 31 March
2024 quarterly report of Sensitive Expenditure for the Mayor and Chief
Executive and review for compliance with the Sensitive Expenditure Policy.
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2.2 Background
Summary
The Sensitive Expenditure Policy approved by the Chief
Executive on 17 March 2023 and endorsed by Council requires a report of all
sensitive expenditure by the Chief Executive and by the Mayor to Audit and Risk
Committee meetings (clauses 6.3 and 6.4). The policy also states that the
expenditure items will be reviewed by the Chairperson or the Deputy Chairperson
of the Audit and Risk Committee for compliance with this policy.
2.3 Issues
No
issues
2.4 Significance and Engagement
N/A
2.5 Implications
Financial
N/A
Social & Policy
All sensitive expenditure transactions for the quarter
ended 31 March 2024 are compliant with Council’s Sensitive Expenditure
Policy.
Risk
N/A
2.6 Attachments
1 Sensitive
Expenditure Q3 31 March 2024 Mayor (Doc Id 1762379)
2 Sensitive
Expenditure Q3 31 March 2024 CE (Doc Id 1762380)
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Sensitive Expenditure Q3 31 March 2024
Mayor (Doc Id 1762379)
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Item 2 - Attachment 1
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Sensitive Expenditure Q3 31 March 2024 CE
(Doc Id 1762380)
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Item 2 - Attachment 2
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Audit and Risk Committee - 14 June 2024
- Open Agenda Item
3
3. Internal
Audit: Contract Management Report
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Type of Report:
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Operational
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Legal Reference:
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Local Government Act 2002
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Document ID:
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1760996
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Reporting Officer/s & Unit:
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Raewyn Fowler, Internal Audit Lead
Sharon O'Toole, Procurement Manager
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3.1 Purpose
of Report
To table to the Committee the internal audit on Contract
Management undertaken by Council’s internal auditors, Crowe.
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Officer’s Recommendation
The Audit
and Risk Committee:
a. Receive
the report from Crowe titled ‘Internal Audit – Contract
Management’.
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3.2 Background Summary
As part of the internal audit programme (as approved by
the Audit & Risk committee December 2022), an internal audit on Contract
Management (Doc Id 1764970) was undertaken by our Internal Audit provider,
Crowe. The fieldwork commenced September 2023 - completed by December
2023. A draft report of the findings was provided to management at the
completion of the audit to review and provide feedback on the findings and
recommendations.
The report was finalised on the 21 May 2024 (please refer
Attachment 1). The report provides recommendations and management
responses on how to deal with the identified performance gaps relating to
Contract Management.
The audit involved four major contracts selected (in
conjunction with management):
· Kerbside recycling
· Streetlight/traffic signal maintenance
· Supply and maintenance of parking machines
· Napier War Memorial Restoration project
The objectives of this audit were to review
Council’s Contract Management processes on the following:
· Alignment of procurement and contract
management policies and procedures.
· Qualitative and quantitative performance
measures that are in place to enable the contract manager to monitor and
measure service delivery.
· Performance review processes, including process
for managing corrective measures and non-performance.
· Compliance with commercial contact conditions.
· Management of contract variations and
extensions.
· Existing internal controls processes for the
identification and requisition of works for completion, and confirmation of
satisfactory completion of works.
3.3 Issues
The audit identified a total of 11 risks - three high,
seven medium and one low. The three high risk issues are as follows:
5.1 Lack of Contract Management Planning Strategy
5.2 Incomplete Contract Management Framework
documents
5.3 Financial delegations to be enforced
Management’s responses to these risks are included
in the report and includes those staff members who are responsible for the
implementation of the agreed recommendations.
Of note, and as part of these recommendations, a
Procurement and Management Improvement Plan (the Plan) has been drafted to
address the recommendations and to ensure the priorities, funding and
resourcing are agreed upfront. At the time of writing this report, the
Plan is scheduled for approval by ELT on 4 June 2024.
3.4 Significance
and Engagement
N/A
3.5 Implications
Financial
N/A
Social &
Policy
N/A
Risk
N/A
3.6 Attachments
1 Internal
Audit - Contract Management (Doc Id 1764970)
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Internal Audit - Contract Management (Doc
Id 1764970)
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Item 3 - Attachment 1
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Audit and
Risk Committee - 14 June 2024
- Open Agenda Item
4
4. Policy
review process update
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Type of Report:
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Operational
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Legal Reference:
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N/A
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Document ID:
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1756764
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Reporting Officer/s & Unit:
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Talia Foster, Financial Controller
Caroline Thomson, Chief Financial Officer
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4.1 Purpose
of Report
To update the committee on the progress made to date with
the policy review project.
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Officer’s
Recommendation
The Audit
and Risk Committee:
a. Receive
the report titled “Policy Review Process Update” dated 14 June
2024.
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4.2 Background Summary
At the meeting
of the Audit and Risk Committee on 29 September 2023, the committee directed
officers to provide an update of the policy review process which was undergoing
changes.
It is
important to Council to have up to date policies in place to reduce risk across
many areas of Council. Regularly reviewing policies is good practice to ensure
they are relevant and fit for purpose. Internal and External audits have
highlighted issues with policies being past their review date and officers have
been struggling to ensure their timely review due to issues with the internal
policy review process and system.
In September
2023, the Executive Leadership Team (ELT) agreed to review policies outside of
this system to enable the timely review and correct a backlog of policies where
an initial review has been completed by officers, but not approved by the ELT.
4.3 Current Position
Since the last
report to the committee, the following policies have been approved by ELT and
are now awaiting minor edits and publishing:
· Gifts
and Gratuities Policy
· Travel
Policy
· Koha
Policy
· 2024
Elected Members Expenses Policy (adopted by Council in April)
There are
further policies going to ELT for approval between writing this report and the
meeting on 14 June:
· Credit
Card Policy
· Sensitive
Expenditure Policy
· Payment
Policy (renamed from Cheque Signing and Payment Policy)
· Complaints
Policy
· Pressure
Sewer Policy
In the 4 April
report to committee we notified that nine policy reviews had been approved by
ELT since 1 October. Four of these were already published. Of those that were
not already published, four still require minor edits and publishing, and one
is going to Council for adoption in June (CCTV Policy).
The
Information Services team will be reviewing options for an IT solution to
support automation as soon as practical. This will remove the manual process
and speed up the process, enabling more policies to be pushed through review in
a timely manner.
Currently we
have approximately 110 policies, of which around 79 are due for review. It
should be noted that these are estimates as we have had to work outside of the
system, meaning the system may not provide an accurate picture.
4.4 Significance and Engagement
N/A
4.5 Implications
Financial
N/A
Social & Policy
N/A
Risk
One key
purpose of a policy is to mitigate risks. Having policies which are not
regularly reviewed leaves us open to risks which are not effectively managed by
policies. We are reducing this risk by prioritising the policies which are
reviewed first.
4.6 Options
The options
available to the Committee are as follows:
a. Receive
this update on the policy review process
b. Provide
further direction to officers
4.7 Development
of Preferred Option
Receive the update on the policy review process.
4.8 Attachments
Nil
Audit and Risk Committee - 14 June 2024
- Open Agenda Item
5
5. External
Audit actions status update
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Type of Report:
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Information
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Legal Reference:
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N/A
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Document ID:
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1762046
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Reporting Officer/s & Unit:
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Talia Foster, Financial Controller
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5.1 Purpose
of Report
The purpose of this paper is to summarise the actions taken by
management from recommendations made via our external audit process to provide
assurance to the Audit and Risk Committee that these have been addressed.
|
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Officer’s
Recommendation
The Audit
and Risk Committee:
a. Receive
this report titled “External Audit Actions Status Update” dated
14 June 2024.
|
5.2 Background Summary
Napier City Council are audited by Audit New Zealand annually for
our Annual Report process, as legislated by the Local Government Act 2002. For
each audit, we receive a report detailing issues found and recommendations
made.
The agreed
management actions are now being followed up with the relevant Council staff
management and progress on actions to date is being tracked and reported.
5.3 Issues
From the 2022/23 Annual Report audit, Audit NZ were able to close 13
action points. Only one new action point was added during that audit. We now
have 12 action points remaining.
Any closed points have now been dropped from this report, and we are
reporting on the actions which remained as outstanding in Audit NZ’s
Management Report for 2022/23 which was presented to the Audit and Risk
Committee meeting on 4 April 2024.
Although no additional items have been marked as completed in the
past quarter, we are continuing to make progress and should have further points
to be closed in the upcoming 2023/24 Annual Report Audit scheduled for October.
5.4 Significance
and Engagement
N/A
5.5 Implications
Financial
N/A
Social & Policy
N/A
Risk
Along with the
internal audit programme, our external audit monitors and significantly reduces
risk across the organisation. By monitoring the recommendations to ensure they
are implemented we are further reducing risk. Any outstanding actions do pose a
risk to the organisation.
5.6 Attachments
1 External
Audit Actions Status Update (Doc Id 1762377)
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External Audit Actions Status Update (Doc
Id 1762377)
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Item 5 - Attachment 1
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Audit and
Risk Committee - 14 June 2024
- Open Agenda Item
6
6. Health
and Safety Report
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Type of Report:
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Information
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Legal Reference:
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N/A
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Document ID:
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1762676
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Reporting Officer/s & Unit:
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Adam McDonald, Health, Safety and
Wellbeing Lead
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6.1 Purpose of Report
To
inform the Audit & Risk Committee (ARC) of Health Safety & Wellbeing
(HSW) strategic progress, performance and activities covering the period
March 2024 to May 2024. The report enables the ARC to provide assurance to
Council for the capability and functioning of Council’s health, safety
and wellbeing hazard and risk management system and associated programme.
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Officer’s Recommendation
The Audit and Risk Committee:
a. Receive
the Health and Safety Report for the period March
2024 to May 2024.
6.2 Background Summary
Napier City Council (NCC) has duties under the Health and
Safety at Work Act 2015 and subsequent regulations to ensure the safety of
employees, and all other persons, at, or impacted by the work of Council.
Duties of Council are upheld through the implementation of NCC’s health
and safety management system, that is guided by legislation, codes of practice,
and is designed to address operational health and safety risks.
Executive summary
· Revised risk assessments for SR32 and OR183 remain high and
out of appetite, with OR328 assessed as medium.
· Critical hazards have been identified across Council with
many requiring a risk assessment. This would include the review of internal
controls and determination of their effectiveness.
· Progress of key strategic activities aligned to Councils
health and safety improvement plan are outlined in this report.
· Safety events during this reporting period include one lost
time injury, two medically treated injuries and zero notifiable events to WorkSafe
by Council.
· There were four serious contractor incidents that required
an investigation, with one notifiable event from a Contractor to WorkSafe.
· The wellbeing working group was established over this
reporting period and tasked with the development of a wellbeing strategic
action plan. The review of literature has uncovered a range of evidence-based
strategies, frameworks, and models that will help inform the development of
wellbeing work programmes.
Discussion
Strategic and operational risks
|
Risk no
|
Risk Issue
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Inherent
RA
|
Revised
RA
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Target
RA*
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Risk Movement
|
|
SR14
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Failure to
maintain a safe and healthy workplace and safe systems of work (ie we do not
proactively navigate H&S threats)
|
Extreme
|
High
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Medium
|
Nil
|
|
OR183
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Failure to
manage health, safety, and wellbeing in the workplace
|
Extreme
|
High
|
Medium
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Nil
|
|
OR328
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Failure to
comply with the Health and Safety at Work Act 2015 and subsequent
regulations.
|
Extreme
|
Medium
|
Low
|
Nil
|
Critical and
emerging risks
While the table below is not an exhaustive list, it
provides a starting point for the identification and assessment of critical
risks. Further work is required for the identification and assessment of
hazards, risks, and internal controls to determine effectiveness, with an
update due to ARC in Q3.
Table
2. Hazards and critical health & safety risks
|
Hazard
|
Description of hazard
|
Risk in register
(Sycle)
Yes/No
|
Revised risk
assessments
|
|
Contractors
|
Napier City Council
engage contractors to complete work on our behalf. The Council are required
to work in partnership with contractors to ensure duties as PCBUs are met,
including conformance with Councils safety management system.
|
No
|
N/A
|
|
Wellbeing and psychosocial factors
|
Within workplace settings, there are environmental, relational, and
operational hazards that may affect people’s psychological and physical
health.
|
No
|
N/A
|
|
Human behaviour
|
There is an increased
presence of anti-social and intimidating behaviour from members of public
towards Council staff.
|
No
|
N/A
|
|
Dangerous work activity
|
Workers, contractors, and volunteers often complete
high-risk work activity including the handling of hazardous substances,
confined spaces, excavations, lockout / tag out, working from heights, roof
access, hazardous waste disposal, excavations, and operating heavy
machinery.
|
No
|
N/A
|
|
Building materials
|
Assets may contain hazardous building material including
asbestos and silica,
|
Yes
|
OR207 - High
|
|
Pool facilities and water features.
|
Council own and/or operate a range of pool facilities including
ocean Spa, Napier Aquatic Centre, Kennedy Park, and several water features.
|
Yes
|
OR49 – High
OR89 - Medium
OR316* – Medium
OR325 - Low
OR332* - Medium
|
Strategic progress
The following workstreams will be presented to this Committee
and are meant to outline progress in alignment with our Health & Safety
improvement plan that represents significant programmes of work due for
completion by June 2025. The work programmes are designed to improve our health
and safety management system, the management of health and safety risks, an
promote a positive health and safety culture.
|
Workstream
|
Status
|
Milestones
completed
|
Next
milestone
|
Comment
|
|
System improvement
|
75%
|
· Health and
Policy
· ELT
Leadership charter
· Centralisation
of H&S data and documentation
· Upgrade of
incident reporting system (MySafety)
|
Establish
performance indicators and annual health and safety targets.
Review of
H&S roles and responsibilities framework.
|
Visit to
Hamilton City Council planned for end May to discuss performance indicators
and targets.
|
|
|
1. 1.
| Health and safety risk management |
20%
|
· Nil
|
Identification
and assessment of critical health and safety risks.
|
Planned
visit to Hamilton City Council who have implemented a critical risk
framework, with the intention of implementing the framework (or something
similar) at NCC.
|
|
Leadership and
commitment
|
30%
|
· Training and
professional development opportunities delivered for directors and managers.
|
Develop
health and safety induction and training programme for managers and team
leads to ensure they are equipped to manage health and safety risks.
|
ELT and
selection of tier three managers attended Institute of directors and IMPAC
training/.
|
|
Health and safety
learning and development
|
50%
|
· Review of
induction process, material, and scheduling.
|
Complete
training needs assessment for managers and team leaders
|
Corporate
inductions currently delivered face to face, with low attendance.
Risk based
training is currently delivered using external training and education
providers.
|
|
Communication
|
50%
|
· Nil
|
Health and
safety communications plan and deliver communication on health and safety
matters through existing channels and networks.
|
|
|
Engagement
|
50%
|
· Review and
update health and safety committee terms of reference, and health and safety
representative responsibilities, & accountabilities.
|
Establish
communication channels for workers to remain engaged and informed for
workplace health and safety.
|
|
|
Audit and assurance
|
25%
|
· Nil
|
Develop and
implement a schedule of health and safety reporting to enable effective
monitoring and reviewing of health and safety performance based on strategic
objectives and KPIs.
|
Health and
safety team continuing with audit activities focusing on critical risks.
|
Health and safety reporting
Health and safety reporting profiled over this
reporting period are summarised below (as of 20/05/2024).
|
Lag Reporting
|
Q2 2023
|
Q2 2024
|
|
Incidents
|
70
|
131
|
|
Pain + Discomfort
|
33
|
26
|
|
Near Miss
|
16
|
39
|
|
Lost time injuries
|
2
|
1
|
|
Lead reporting
|
Q2 2023
|
Q2 2024
|
|
Safety
Observations
|
56
|
121
|
|
Meetings
|
25
|
53
|
|
Training delivered
|
124
|
158
|
Investigations
· There were zero Council events that required an
investigated during this reporting period.
· There were four contractor events that required an investigation
during the reporting period.
WorkSafe notifiable events
· There was one contractor WorkSafe notifiable
event during the reporting period.
· The incident involved a small hydrema dump truck at
the Awatoto wastewater treatment plant on 06/05/2024. The worker involved in
the incident was subcontracted to the principal contractor using a labour hire
firm. The worker was found not to have received appropriate training and was
not experienced or qualified to use the machinery. Furthermore, the person
involved returned positive drug and alcohol post incident test.
· The
investigation report identifies significant concerns for engaging
sub-contractors, including the screening of workers. A contractor evaluation
process is currently underway to determine the suitability of the contractor to
complete any further work.
Workplace wellbeing
The wellbeing working group has been
established to develop a wellbeing strategy for Council. Progress of key tasks
for the development of the strategy are provided below.
|
Tasks
|
Status
|
Due date
|
Milestones completed
|
Next milestone
|
Comment
|
|
Literature review
|
100%
|
n/a
|
Literature review
|
Completed
|
Strong evidence for
addressing organisational factors with an emphasis on work design.
|
|
Current state assessment
|
100%
|
n/a
|
Current state assessment
|
Completed
|
NCC lacks a co-ordinated
and structured approach to supporting workplace wellbeing.
Initiatives and
programmes are reactive and targeted to individuals. This approach is not
well supported by the evidence.
|
|
Data
collection and analysis
|
10%
|
10 June, 2024
|
Nil
|
Desktop analysis.
Worker engagement
|
Delays in initiating this work due
to dependencies, competing demands and availability of resource.
|
|
Future
state recommendations including setting objectives, and outcome
measures.
|
0%
|
30 June, 2024
|
Nil
|
|
Delays in initiating
this work due to dependencies and availability of resource.
|
During the quarter we have continued to promote and
support the wellbeing of our workers utilising our partnership with Mates4Life,
access to EAP, and direction to community and public health resources.
6.3 Significance
and Engagement
N/A
6.4 Implications
Financial
N/A
Social & Policy
N/A
Risk
N/A
6.5 Attachments
Nil
Audit and Risk Committee - 14 June 2024
- Open Agenda Item
7
7. Risk
Management Report
|
Type of Report:
|
Operational
|
|
Legal Reference:
|
N/A
|
|
Document ID:
|
1756767
|
|
Reporting Officer/s & Unit:
|
Dave Jordison, Risk and Assurance Lead
Alister Edie, Business Improvement
Manager
|
7.1 Purpose
of Report
To update the
Committee on risk management workstreams and inform on the status of
Council’s strategic and operational risk profile and any emerging risks.
|
|
Officer’s
Recommendation
The Audit
and Risk Committee:
a. Receive
the report titled “Risk Management Report” dated 16 June 2024.
b. Approve
Councils updated list of strategic risks
c. Support
the draft risk management uplift program
|
7.2 Background
Summary
To align with our
3-year plan implementation, ELT met to workshop strategic risks and settled on
an updated strategic risk profile in support of Councils strategic objectives.
ELT was also supportive of a simplified framework for dashboarding and
collectively reviewing strategic risks.
We have drafted
an uplift plan to materially improve the management of our risk framework. This
plan involves tailored education and improved processes to action risk reviews
in a timely manner and enable escalations were required.
Our external
partner has completed their review of our risk management framework and risk
maturity status. We await this final report and will review recommendations and
update our uplift plan as required.
We have
implemented a rationalisation where new risks without a completed set up are
de-activated. Without the assignment of adequate controls these risks report at
their inherent/maximum risk level. We are working on a process to ensure these
risks are set up in a timely manner.
Focusing on
extreme and high out-of-appetite risks, we are beginning to escalate
operational risks where it is concluded that the risk analysis is correct and
relevant controls have been identified and their true effectiveness determined.
This process demonstrates the required due diligence is being carried out at
ELT and Chief Executive levels.
7.3 Issues
N/A
7.4 Significance
and Engagement
N/A
7.5 Implications
Financial
N/A
Social & Policy
N/A
Risk
Strategic Risks
ELT has
updated Councils strategic risk profile – to align with our updated
strategic priorities. ELT reviewed the relevance and ownership of current
strategic risks and the inactive risks recommended from the previous PWC strategic
risk workshop. Gaps to key risk areas and strategic objectives were also
checked with the creation of two new risks, being 1. Security and privacy of
data and Information and 2. Council reputation. Some strategic risks were
generalised to better cover key uncertainties e.g. People and Capability and
Funding and financial management.
Figure 1. Updated Strategic
Risk Profile – see detail in attachment.
We plan to
table the updated strategic risk review status at the audit and risk committee
meeting. We are working through a simplified process where ELT is surveyed to
form a group consensus of the risk status for each strategic risk. This process
is still to be determined e.g. regarding links to the current review process in
the system.
Operational
Risks
Out of
Appetite
There are
currently 138 Operational risks showing as out of appetite, up from 50 in the
previous period. This increase is due to the required risk reviews taking place
with a more robust determination of the revised risk levels.
OR 334 serious
harm or fatality of staff and/or public from trade waste non-compliance has a
revised risk level of extreme so has been escalated through the Director of
Infrastructure Services and on to the Chief Executive.
As part of the
uplift program, we are determining processes for utilising ELT meetings to
improve the regular review of out-of-appetite operational risks as well as
strategic risks, where the risk owners sit below ELT level.
Escalations
- OR 334 serious harm or fatality of staff
and/or public from trade waste non-compliance: has a revised risk level of
extreme so has been escalated through the Director of Infrastructure Services
and on to the Chief Executive.
- OR207 Failure to comply
with Health and Safety at work (Asbestos) Regulations 2016: remains at a
revised level of High and is in the process of being escalated through the
director Infrastructure Services and on to the Chief Executive.
Improvements
Overdue
Operational Risk Reviews have reduced 3% from the previous period. This is a
result of risk review work undertaken by risk owners. This is supported by an
8% reduction in overdue control reviews and an 8% reduction in risks containing
no controls. Overdue treatment actions have also reduced 3% and is evidence
that target dates to address poor performing controls are being improved.
The 50% increase
in the revised level of risk is as a result of increased review work resulting
in a more accurate picture of the revised level of risk. Improving this measure
is a focus of the next phase of the risk uplift programme, with the intention
to ensure controls are in place and are as effective as possible, with
escalation where required.
Risk Management
Uplift Program
We have
drafted an uplift plan to improve our risk management processes. The completed
review of our risk management framework by our audit partner will further
inform this plan. The completion dates of workstreams across the program are
still to be determined but believe a 15month timeline could be suitable.
We have
implemented some rationalisations now to improve the usability of our risk
management framework e.g. de-activating new risks that have not been set up
completely with controls - as they will automatically report at their
inherent/maximum risk as out-of-appetite. We are also only focusing on extreme
and high out-of-appetite risks for now.
We are seeking
support from this committee of the following draft uplift programme.
Emerging
Risks
Nil to Report
7.6 Preferred Option
Receive this risk management report and
support the officers’ recommendations.
7.7 Attachments
1 NCC
Strategic Risk Update June 2024 (Doc Id 1767086)
|
NCC
Strategic Risk Update June 2024 (Doc Id 1767086)
|
Item 7 - Attachment 1
|
Audit and Risk Committee - 14 June 2024
- Open Agenda
Recommendation to Exclude the public
That the public be excluded from the following parts of the
proceedings of this meeting, namely:
AGENDA ITEMS
1. Verbal
Update Chief Executive
2. Severence
Pay Recommendations 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. Verbal
Update Chief Executive
|
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:
(i) Where the local authority is named or specified in Schedule 1 of this
Act, under section 6 or 7 (except 7(2)(f)(i)) of the Local Government
Official Information and Meetings Act 1987.
|
|
2. Severence
Pay Recommendations Update
|
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:
(i) Where the local authority is named or specified in Schedule 1 of this
Act, under section 6 or 7 (except 7(2)(f)(i)) of the Local Government
Official Information and Meetings Act 1987.
|
Audit and Risk Committee - 14 June 2024
- Open Agenda
Audit and Risk
Committee
Open Minutes
|
Meeting Date:
|
Thursday 4 April 2024
|
|
Time:
|
9.30am – 12.05pm (Open)
12.07pm to 12.23pm (Public Excluded)
|
|
Venue
|
Breakout Room 2
War Memorial Centre
Marine Parade
Napier
|
|
|
Audio-visually recorded for Council
website
|
|
Present
|
Chair: Bruce Robertson
Members: Mayor Kirsten Wise, David Pearson,
Councillor Sally Crown (Deputy Chair) Councillor Greg Mawson and Councillor
Hayley Browne
Ngā
Mānukanuka o te Iwi representative
- Joe Tareha
|
|
In Attendance
|
Chief Executive (Louise
Miller)
Deputy Chief Executive (Jessica Ellerm)
Acting Executive Director Corporate Services (Caroline Thomson)
Acting Chief Financial
Officer (Talia Foster)
Internal Audit Lead (Raewyn
Fowler)
Health, Safety and
Wellbeing Lead (Adam McDonald)
Team Leader Governance
(Anna Eady)
Audit New Zealand (Karen
Young)
|
|
Administration
|
Governance Advisors
(Carolyn Hunt and Jemma McDade)
|
Audit and Risk Committee – Open Minutes
Table of Contents
Order of Business Page
No.
Karakia. 3
Apologies. 3
Conflicts of interest 3
Public forum.. 3
Announcements by the Mayor 3
Announcements by the Chairperson. 3
Announcements by the management 3
Confirmation of minutes. 3
Agenda Items
1. Ombudsman
Report - Council Meeting and Workshop setting amendments. 4
2. Health
and Safety Report 4
3. Risk
Management Report 5
4. Sensitive
Expenditure - Mayor and Chief Executive. 5
5. Internal
Audit Recommendations Progress Report 6
6. Policy
review process update. 7
7. External
Audit actions status update. 7
8. Audit
Plan for 2023/24 Annual Report 8
9. Audit
New Zealand Management Report 8
Minor matters. 9
Resolution to Exclude the
Public. 10
Order of Business
Karakia
The meeting opened with the
Council karakia.
Apologies
Nil
Conflicts of interest
Nil
Public forum
Nil
Announcements by the Chairperson
The Chair advised
that today’s Audit and Risk Committee meeting, and future meetings, would
be audio-visually recorded and at the conclusion of the meeting uploaded to
Council’s website meetings page for the public to view.
Announcements by the management
Nil
Confirmation of minutes
Bruce Robertson / Councillor
Crown
That the Minutes of the Audit and
Risk Committee meeting held on 13 December 2023 were taken as a true and
accurate record of the meeting.
|
·
Progress of the Asset Management Roadmap and implementation to be
reported back at the 14 June 2024 Audit and Risk Committee meeting.
Agenda Items
1. Ombudsman Report - Council Meeting and Workshop
setting amendments
|
Type of Report:
|
Operational
|
|
Legal Reference:
|
Local Government Official Information and
Meetings Act 1987
|
|
Document ID:
|
1745863
|
|
Reporting Officer/s & Unit:
|
Anna Eady, Team Leader Governance
|
1.1 Purpose
of Report
In October 2023 the Ombudsman released a report “Open
for Business”, which followed an investigation into local council
meetings and workshops. This report will set out our proposed improvement
programme and the Council direction to meet the Ombudsman’s key
recommendations.
|
At the meeting
The Team Leader Governance, Ms
Eady spoke to the report and highlighted to the Committee whether it
considered that Napier City Council (NCC) should have an indemnity and
liability Policy in regard to making public recordings of workshops on the
NCC website.
In response to questions the
following was clarified:
· The
Ombudsman’s request that a plain English explanation in reasonable
detail to exclude the public will require some adjustment to Council’s
agenda creation system (Infocouncil). Currently officers can select an
Act and reason for exclusion and it is intended that plain English reasons
also be included.
· Officers
will need to provide Governance good reason to withhold information and weigh
it against public interest.
· Ombudsman
virtual training for staff and elected members will be held on 9 April 2024 which
will assist officers and elected members in the understanding of valid
reasons for withholding information.
· A
dedicated page on the Council website is to be created that will list the
workshops, whether they are public excluded and the reason, or if they are
open to the public.
· Workshop
guidelines are currently being drafted to assist Chairs on how to manage
workshops and it is anticipated they will be available as soon as possible,
with the Ombudsman training supporting this work. Minutes of workshops would
be a summary of key points and actions rather than detailed meeting minutes.
· Audio-visual
recordings of workshops would be uploaded to a YouTube channel.
· Full
costs of the activity are hard to predict. John Norris, Engage Video, who
livestreams Council/Committee meetings advised that running workshops
following meetings did not increase the cost.
·
The cost for his services would be the same for transcripts as
the cost relates to licenses for Teams or Zoom links and microphone set up
required to capture conversation.
·
Ideally workshops would be scheduled after Council/Committee
meetings to keep costs down. However, on the days that were not meeting
days officers would record through a zoom link, and upload the recording to
the workshop page on Council’s website.
·
There are tools already in use to provide a solution around the
release of public excluded information, for example through the Action
Register reported to Council
·
It was noted that the timetable for implementation had been adopted
by Council at its meeting on 14 March 2024.
|
|
Committee
resolution
|
David Pearson / Councillor
Browne
The Audit and Risk Committee:
a) Receive
the report titled Ombudsman Report – Council Meeting and Workshop
setting amendments.
b) Note
officers have undertaken an assessment of Napier City Council’s current
practices in relation to the Ombudsman’s Open for Business
report and will make improvements to these practices.
c) Note
open Audit and Risk Committee meetings will be recorded and published on the
Napier City Council website.
|
2. Health and Safety Report
|
Type of Report:
|
Information
|
|
Legal Reference:
|
N/A
|
|
Document ID:
|
1722342
|
|
Reporting Officer/s & Unit:
|
Adam McDonald, Health, Safety and
Wellbeing Lead
|
2.1 Purpose
of Report
The
purpose of this report is to provide the Audit & Risk Committee (ARC) an
overview of Health Safety & Wellbeing (HSW) activity, inform on the
progress of initiatives underway to improve health, safety, and wellbeing, as
well as key performance indicators covering the period December 2023 through to
February 2024. The report enables the ARC
to provide assurance to Council for the capability and functioning of
Council’s health, safety and wellbeing hazard and risk management system
and associated programmes.
|
At the meeting
The Health, Safety and
Wellbeing Lead, Mr McDonald spoke to the report, providing a brief summary
and overview of Health and Safety activity risks, progress of initiatives
underway to improve health, safety, and wellbeing, as well as current key
performance indicators covering the period December 2023 to February 2024.
In response to questions the
following was clarified:
· The
Employee Assistance Programme (EAP) reports seeing pressures, outside
of work impacting on the workplace. Work specific issues were not identified
as a reason for staff engaging with the EAP.
· Well-being
programme developed going forward as the organisation supports staff, no
matter the origin of the stress or anxiety, so they can be the best version
of themselves at work.
· Future
reporting on EAP will not be through numbers it will be how to effect
organisational change and focus more on wellbeing. Work is being
undertaken on what challenges people are facing so programmes can target what
is needed to improve their well-being..
· A
Health and Safety Improvement Plan had now been developed and approved by the
Executive Leadership Team (ELT). The Health and Safety Team, together with
the People and Capability Team, are working on culture change management and
promoting the changes.
·
The actions integrated into the Implementation Plan will
require a programme to monitor the results.
|
|
Committee
resolution
|
Mayor Wise / Councillor Crown
The Audit and
Risk Committee:
a) Receive
the Health and Safety Report for the period December 2023 to February 2024.
|
The
meeting adjourned for morning tea at 10.33am
and
reconvened at 10.50am
3. Risk Management Report
|
Type of Report:
|
Operational
|
|
Legal Reference:
|
N/A
|
|
Document ID:
|
1744348
|
|
Reporting Officer/s & Unit:
|
Dave Jordison, Risk and Assurance Lead
Alister Edie, Business Improvement
Manager
|
3.1 Purpose
of Report
To update the
Committee on current developments and workstreams within the risk management
framework and inform on the status of Council’s strategic and operational
risk profile and any emerging risks.
|
At the meeting
The
Business Improvement Manager, Mr Edie spoke to the revised report that was
circulated, which included minor updates in the summary section and the
inclusion of a table of revised operational risks. Mr Edie provided a brief
summary of the current risk management framework, some developments and
workstreams underway.
In
response to questions the following was clarified:
· A review
of the strategic risks is to be undertaken and will align to the Long Term
Plan (LTP). Council’s strategic priorities have been reset by elected
members and consultation on the 3 year LTP is underway and to be reported
back at the next meeting.
· Asbestos
risk is extreme and does not comply with the Act. An urgent project is underway
to address this, and will be completed within two weeks. The programme
needs to be in place to reduce the risk rating.
· Introduction
of a housekeeping programme to regularise and formalise how the organisation
is addressing risks and to understand the systems that management are using
to monitor risks.
·
A review of the system is currently underway through an
internal audit. It was noted at the meeting that it would be beneficial
for the Committee to meet with internal auditors Crowe.
|
|
Committee
resolution
|
David Pearson / Councillor
Browne
The Audit
and Risk Committee:
a) Receive
the report titled “Risk Management Report” dated 4 April 2024.
|
4. Sensitive Expenditure - Mayor and Chief
Executive
|
Type of Report:
|
Procedural
|
|
Legal Reference:
|
N/A
|
|
Document ID:
|
1742723
|
|
Reporting Officer/s & Unit:
|
Raewyn Fowler, Internal Audit Lead
Talia Foster, Financial Controller
|
4.1 Purpose of Report
To provide the information required for
the Committee to review Sensitive Expenditure of the Mayor and Chief Executive
for compliance with Council’s Sensitive Expenditure Policy.
|
At the meeting
The
Internal Audit Lead, Ms Fowler took the report as read and confirmed that
items identified in the report for this quarter complied with Council’s
Sensitive Expenditure Policy.
|
|
Committee
resolution
|
Councillor Mawson / Joe
Tareha
The Audit
and Risk Committee:
a) Receive
the 31 December 2023 quarterly report of Sensitive Expenditure for the Mayor
and Chief Executive and review for compliance with the Sensitive Expenditure
Policy.
|
5. Internal Audit Recommendations Progress Report
|
Type of Report:
|
Information
|
|
Legal Reference:
|
N/A
|
|
Document ID:
|
1742724
|
|
Reporting Officer/s & Unit:
|
Raewyn Fowler, Internal Audit Lead
|
5.1 Purpose
of Report
The purpose of this report is to provide
the Committee with a summary of the internal audit recommendations progress to
date.
|
At the
meeting
The
Internal Audit Lead, Mrs Fowler spoke to the report which was an update on
internal progress, and noted that another internal audit had been undertaken
during that period for PAYE and withholding tax which was also included in
the report.
The
Financial Controller, Ms Foster spoke to the PWC report advising there were
issues identified in actioning some items due to lack of resource in payroll,
People and Capability and Procurement teams.
In
response to questions the following was clarified:
· In regards
to the records management that dates back to 2021, with 13 outstanding
recommendations it is understood that once the SharePoint system and learning
management system are up and running well these may be ticked off.
· A
conscious pause has been implemented in the transition to new
technology planned for in Council’s digital transformation Strategy.
The Digital Strategy priorities have been reviewed and over the next 3-5
years a learning management tool will be implemented first, followed by a Human
Resources tool.
· The
outstanding recommendations have been reviewed and slowing implementing the
recommendations has a low risk level.
·
When considering the recommendations officers can explore
whether they can be addressed through other strategies or if they can be
achieved through other control mechanisms. Recommendations made by the
Auditor can be challenged and if agreed with, ranked in order of priority .
·
The risk that Council are not complying with PAYE is considered
low, however withholding tax is more problematic. There is not
considered to be a financial liability but processes do need to be reviewed.
|
|
Committee
resolution
|
Bruce Robertson / Councillor
Crown
The Audit and Risk Committee:
a) Receive
the Internal Audit Recommendations Progress Report dated 4 April 2024.
|
6. Policy review process update
|
Type of Report:
|
Operational
|
|
Legal Reference:
|
N/A
|
|
Document ID:
|
1701124
|
|
Reporting Officer/s & Unit:
|
Talia Foster, Financial Controller
Caroline Thomson, Chief Financial Officer
|
6.1 Purpose
of Report
To update the committee on the progress made to date with
the policy review project.
|
At the meeting
The
Financial Controller, Ms Foster spoke to the report which was a result of
some recommendations from internal and external auditors and there was some
concern from the Committee that some policies were not up-to-date.
In
response to questions the following was clarified:
·
Although the majority of policies
were out of date, even though recently, the fact that they had not been
reviewed did not mean they were no longer relevant. The process in
place currently is that policies are going to the ELT monthly, with 3-5 being
addressed at each meeting.
·
It was noted that other policies
(Code of Conduct for Employees Policy, Confidentiality Policy, Drug and
Alcohol Policy and Workplace Bullying Policy) which were considered high
importance or high risk were not included in the upcoming quarter. The
important thing to note is whether they were still adequate even if they were
out-of-date.
·
The Workplace Bullying Policy was
currently under development by the People and Capabilities Team.
·
The policies that are crucial for
audit are in People and Capability and Finance. This puts a lot of work on
those two teams to get the policies reviewed and completed, which is why they
cannot all be finalised within the timeframe.
·
An Acting Chief People Officer has
been appointed and Ms Ellerm will work with her to try and progress these
policies.
·
For future reporting the policy
review dates are to be included for reference.
|
|
Committee
resolution
|
Councillor Mawson / Mayor
Wise
The Audit
and Risk Committee:
a) Receive
the report titled “Policy Review Process Update” dated 4 April
2024.
|
Councillor Browne withdrew from
the meeting at 11.40am
7. External Audit actions status update
|
Type of Report:
|
Information
|
|
Legal Reference:
|
N/A
|
|
Document ID:
|
1742734
|
|
Reporting Officer/s & Unit:
|
Talia Foster, Financial Controller
|
7.1 Purpose
of Report
The purpose of this paper is to summarise the actions taken by
management from recommendations made via our external audit process to provide
assurance to the Audit and Risk Committee that these have been addressed.
|
At the meeting
The Financial Controller, Ms Foster spoke to the report on
what progress had been made on actions.
In response to questions the following was clarified:
·
Ms Foster confirmed that the $1m figure referred to in the
actions to approve operating expenditure in excess of $1m was now
out-of-date. While a process is in place to ensure Council have
approved spend over the CE delegation before payments are made, this needs to
be put in writing.
It was noted that there were some high leave balances and
staff would be encouraged to take leave as a preference or cash it up.
|
|
Councillor Browne rejoined the meeting at 11.45am
|
|
Committee
resolution
|
Councillor Crown / David
Pearson
The Audit
and Risk Committee:
a)
Receive the report titled “External Audit Status
Update” dated 4 October 2024.
|
8. Audit Plan for 2023/24 Annual Report
|
Type of Report:
|
Enter Significance of Report
|
|
Legal Reference:
|
Enter Legal Reference
|
|
Document ID:
|
1742735
|
|
Reporting Officer/s & Unit:
|
Talia Foster, Financial Controller
|
8.1 Purpose
of Report
To provide delegation to the Chair to
approve the Audit Plan for the 2023/24 Annual Report in consultation with the
Chief Executive.
|
At the meeting
The Financial Controller, Ms
Foster spoke to the Audit Plan for the upcoming Annual Report for the year
end 30 June 2024. There are auditors on site currently for an
interim audit with nothing unusual or unexpected in the Audit Plan.
The Chair invited auditor Karen
Young’s comments. Ms Young confirmed that everyone worked well together
last year with really good co-operation and assistance with good headway made
in the revaluations.
In response to questions the
following was clarified:
·
In regard to the attendance and resolution times, the
qualification will remain due to the comparatives, officers are confident
that a lot of work has been done in this area but it is still to be verified.
·
Ms Young confirmed that if systems and processes were only put
in place midway through the year they would not be cleared. Processes
implemented from 1 July would be clear going forward. Updates undertaken for
the IT system were done by 1 July so the system has been in place for a
year. Training took place throughout the year and QA processes have
gone back to the beginning of the year.
·
Council’s materiality worked to before draft accounts are
provided to audit typically for year end is $5,000-$10,000 for accruals on a
transaction level while exercising professional judgement. Where aware
of any errors or adjustments required at that level they will be corrected or
advise audit of the issue. The workload required versus the value add
needs to be balanced.
·
Ms Foster confirmed that she was very comfortable that 30
October 2024 was achievable for the Annual Report and did not anticipate any
issues.
·
Ms Young advised the reason the audit letter was in draft was
in regard to performance measures. Audit have received some guidance around
the Drinking Water Performance Measures from the Auditor General’s
Office which the Department of Internal Affairs have communicated to them and
the letter will be able to finalised in the very near future.
|
|
Committee
resolution
|
Bruce Robertson / David
Pearson
The Audit and Risk Committee:
a) Receive
the report titled “Audit Plan for 2023/24 Annual Report” dated 4
April 2024.
b) Delegate authority
to the Chair and the Chief Executive to approve the Audit Plan for the
2023/24 Annual Report on behalf of the Audit and Risk Committee (Doc Id
1746445).
|
9. Audit New Zealand Management Report
|
Type of Report:
|
Information
|
|
Legal Reference:
|
Local Government Act 2002
|
|
Document ID:
|
1742736
|
|
Reporting Officer/s & Unit:
|
Talia Foster, Financial Controller
|
9.1 Purpose
of Report
To consider the Audit NZ management
report to the Council on the audit of Napier City Council for the year ended 30
June 2023.
|
At the meeting
The
Financial Controller, Ms Foster spoke to the Audit New Zealand Management
report for the year ended 30 June 2023 that was adopted at the end of last
year. Council received a Qualified Opinion and the report provides some
further recommendations and actions that will be reported back to the
Committee in the future.
Ms Young
commented that it was a very busy and challenging year for the Council and
there was only one new recommendation to ensure the good condition of above
ground water assets , and that the register is complete and has
integrity. Otherwise it was a very good result and Council management
and staff should be very proud of what they achieved last year.
The Committee
confirmed that they were comfortable with the recommendations, management responses
and timelines for completion.
|
|
Committee
resolution
|
Bruce Robertson / Councillor
Crown
The Audit and Risk Committee:
a) Receive
the Audit NZ management report to the Council on the audit of Napier City
Council for the year ended 30 June 2023 (Doc Id 1745793).
Carried
|
Minor matters
There were no minor matters to
discuss.
Resolution to EXCLUDE the Public
Councillors Mawson / Crown
That the public be excluded from the following parts of
the proceedings of this meeting, namely:
1. Verbal
Update Chief Executive
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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:
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General subject of each matter to be considered.
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Reason for passing this resolution in relation to each
matter.
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Ground(s) under section 48(1) to the passing of this
resolution.
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1. Verbal Update Chief
Executive
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7(2)(h) Enable the local authority to carry out,
without prejudice or disadvantage, commercial activities
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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:
(i) Where the local authority is named or specified in Schedule 1 of this
Act, under section 6 or 7 (except 7(2)(f)(i)) of the Local Government
Official Information and Meetings Act 1987.
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The
meeting adjourned at 12.05pm and reconvened
in
Public Excluded at 12.07pm
The
meeting closed with a karakia at 12.23pm
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Approved and adopted as a true
and accurate record of the meeting.
Chairperson .............................................................................................................................
Date of approval ......................................................................................................................
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