Agenda of Audit and Risk Subcommittee

Audit and Risk Subcommittee

UNCONFIRMED MINUTES

Unconfirmed minutes of an ordinary meeting of the Audit and Risk Subcommittee held in the Otaru Room, Civic Centre, The Octagon, Dunedin on Tuesday 07 February 2017, commencing at 2.07 pm

PRESENT

Chairperson	Susie Johnstone
Members	Cr Doug Hall	Cr Mike Lord
	Cr Chris Staynes

IN ATTENDANCE

Sandy Graham (General Manager, Strategy and Governance), Gavin Logie (Acting Chief Financial Officer), Andrew Slater (Risk and Internal Audit Manager) and Martyn Solomon (Senior Client Manager – Audit and Assurance, Crowe Horwath)

Governance Support Officer Wendy Collard

1 Apologies

Moved (Cr Chris Staynes/Cr Mike Lord):

That the Committee:

Accepts the apologies from Janet Copeland and Mayor Dave Cull.

Motion carried (AR/2017/001)

2 Confirmation of agenda

Moved (Susie Johnstone/Cr Chris Staynes):

That the Subcommittee:

Confirms the agenda with the following alterations:

1 That Item C8 - Update on the DCC Internal Audit Workplan – January 2017 be taken before Item C3 due to the availability of staff from Crowe Horwath

2 That part of Item C7 - Internal Audit Outcomes Report, January 2017 be taken before Item C3 due to the availability of staff from Crowe Horwath.

Motion carried (AR/2017/002)

3 Declarations of interest

Members were reminded of the need to stand aside from decision-making when a conflict arose between their role as an elected representative and any private or other external interest they might have.

There were no declarations of interest made or conflicts of interest declared.

Moved (Susie Johnstone/Cr Mike Lord):

That the Subcommittee:

a) Notes the Members' Interest Register attached as Attachment A; and

b) Confirms the proposed management plan for members’ interests.

Motion carried (AR/2017/003)

Minutes of Committees

4 Audit and Risk Subcommittee - 14 December 2016
	Moved (Cr Mike Lord/Cr Doug Hall): That the Committee: a) Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 14 December 2016 as a correct record. Motion carried (AR/2017/004)
	It was agreed that training on Standing Orders would be provided to Susie Johnstone and Janet Copeland.

Part A Reports

5 Audit and Risk Subcommittee Work Plan 2016/17

A report from Civic provided a copy of the updated Audit and Risk Subcommittee Work Plan 2016/17. There was discussion on the work plan and it was agreed that the Chairperson and the General Manager Strategy and Governance (Sandy Graham) would give consideration to the prioritisation for future meetings.

Moved (Cr Mike Lord/Cr Chris Staynes):

That the Subcommittee:

a) Notes the Audit and Risk Subcommittee Work Plan 2016/17.

Motion carried (AR/2017/005)

6 Schedule of Governance/Financial Policies
	The report from Civic provided a copy of the updated Schedule of Governance/Financial Policies. There was discussion on the review dates and cycle of policies and the Audit and Risk Subcommittee recommended that the review date for some policies on an annual or biannual cycle could be amended to a longer term.

	Moved (Chairperson Susie Johnstone/Cr Chris Staynes): That the Subcommittee: a) Notes the Schedule of Governance/Financial Policies Motion carried (AR/2017/006)

7 Long Term Plan update - January 2017

A report from Community and Planning provided an update and high level timetable on the development of the Long Term Plan. It noted that the timetable had been approved by the Executive Leadership Team on 30 January 2017.

The General Manager Strategy and Governance (Sandy Graham) commented that the Long Term Plan (LTP) Core Project Team had developed the LTP approach; work stream responsibilities; draft LTP timetable; Councillor engagement; and staff engagement. Ms Graham noted that the LTP Project planning was six months ahead of schedule and advised that the touch points with Audit NZ and the Audit and Risk Subcommittee would be added.

Following discussion it was agreed that regular reporting on the Long Term Plan would be presented to the Audit and Risk Subcommittee.

Moved (Chairperson Susie Johnstone/Cr Mike Lord):

That the Subcommittee:

a) Notes the Long Term Plan Update – January 2017 report.

Motion carried (AR/2017/007)

Resolution to exclude the public

Moved (Cr Chris Staynes/Cr Doug Hall):

That the Subcommittee:

Pursuant to the provisions of the Local Government Official Information and Meetings Act 1987, exclude the public from the following part of the proceedings of this meeting namely:

General subject of the matter to be considered	Reasons for passing this resolution in relation to each matter	Ground(s) under section 48(1) for the passing of this resolution	Reason for Confidentiality
C1 Audit and Risk Subcommittee - 14 December 2016 - Public Excluded	S7(2)(j) The withholding of the information is necessary to prevent the disclosure or use of official information for improper gain or improper advantage.	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.
C2 Audit and Risk Subcommittee Action List Report	S7(2)(c)(ii) The withholding of the information is necessary to 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.	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.
C3 Compliance with the Treasury Risk Management Policy	S7(2)(b)(ii) The withholding of the information is necessary to 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. S7(2)(h) The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.	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.
C4 Health and Safety Monthly Report for November 2016	S7(2)(a) The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person.	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.
C5 Fraud Prevention Policy and Procedure	S7(2)(h) The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.	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.
C6 DCC Strategic Risk Register Update - January 2017	S7(2)(c)(ii) The withholding of the information is necessary to 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.	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.
C7 Internal Audit Outcomes Report - January 2017	S7(2)(c)(ii) The withholding of the information is necessary to 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.	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.
C8 Update on the DCC Internal Audit Workplan - January 2017	S7(2)(b)(ii) The withholding of the information is necessary to 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. S7(2)(c)(i) The withholding of the information is necessary to 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. S7(2)(h) The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.	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.
C9 Protected Disclosure Register	S7(2)(a) The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person. S7(2)(c)(i) The withholding of the information is necessary to 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.	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.
C10 Investigation Register	S6(b) The making available of the information would be likely to endanger the safety of a person.	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.	The matters detailed in this report are subject to investigation and information should remain confidential so as not to prejudice the investigation and any possible outcomes of the investigation..
C11 Purchase Card Report	S7(2)(a) The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person.	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.	This report is confidential because it refers and impacts Council staff positions where those staff have not had the opportunity to respond or comment on the report..

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, or Section 6 or Section 7 or Section 9 of the Official Information Act 1982, as the case may require, which would be prejudiced by the holding of the whole or the relevant part of the proceedings of the meeting in public are as shown above after each item.

That Martyn Solomon (Senior Client Manager – Audit and Assurance) be permitted to attend the meeting, after the public has been excluded, because of his knowledge of Items C8. This knowledge, which will be of assistance in relation to the matters to be discussed, is relevant because he will be reporting on the items under consideration.

Motion carried (AR/2017/008)

The meeting moved into non public at 2.25pm.

..............................................

CHAIRPERSON

Audit and Risk Subcommittee

6 June 2017

Conflict of Interest Matters

Department: Office of the Chief Executive

EXECUTIVE SUMMARY

1 This report provides information on how Interest Registers are dealt with in other authorities and also provides guidance on best practice from the Office of the Auditor General.

RECOMMENDATIONS

That the Committee:

a) Confirms that the complete Register of Interests should be part of the agenda for all Council and Committee meetings in line with best practice.

b) Recommends that changes to the Register of Interest are highlighted by way of “bold” for additions or “~~strikethrough~~” for deletions.

BACKGROUND

2 Since the beginning of the new triennium, all Council and Committee agendas include a copy of the Elected Members’ Interest Register and are accompanied by an administrative report that notes and confirms that there are management plans in place for any interests that may arise in the course of the meeting.

DISCUSSION

3 At the Council meeting on 28 March 2017, there was discussion about the need and/or desirability for the Interest Register to be attached to all agendas.

4 Advice was provided at the meeting that the Dunedin City Council approach represented best practice in the sector and aligned with the approach taken by the Office of the Auditor General.

5 Following that discussion, it was agreed that the matter would be considered by the Audit and Risk Subcommittee at its next meeting.

6 Since the Council meeting, governance staff have made contact with other local authorities to determine what approaches are taken to this matter. Many Councils spoken to publish the register on their websites (as does Dunedin City Council) but they do not include it with agendas.

7 Nelson City Council publishes the full register as an administrative report every second Council meeting.

8 When spoken to some of the larger metropolitan councils indicated they were reviewing how they managed and reported elected member interests and many are considering the approach being taken by the Dunedin City Council.

9 In discussions with other Councils various management techniques were identified that made the collation and review of the register more efficient.

10 When publishing registers to their websites, some Councils highlight or bold any interests that have been added to the register since it was last published. They also “strikethrough” any items that have been deleted.

11 This approach could be applied to the Dunedin City Council register whereby the register as published on each Council agenda would show any changes made since the previous Council meeting. This would address the concern of some members that it was very difficult to know what had changed while still providing the information in a fully transparent way.

OPTIONS

Option One – Continue to publish the full Register on all agendas but with changes highlighted - Recommended Option

12 This option continues the current best practice while providing an easy visual reference to those interests that have been changed. There are no identified disadvantages with this option.

Option Two – Change the frequency that the Register is published on agendas

13 This option is not recommended as it does not align with the Office of the Auditor General’s views on best practice and would mean a decrease in transparency around the management of conflicts of interest.

NEXT STEPS

14 If the recommended option is approved, governance staff will highlight changes to the registers in future. Councillors will be advised of the new approach.

Signatories

Author:	Sandy Graham - General Manager Strategy and Governance
Authoriser:	Sue Bidrose - Chief Executive Officer

Attachments

There are no attachments for this report.

SUMMARY OF CONSIDERATIONS

Fit with purpose of Local Government

This report enables democratic local decision making and action by, and on behalf of communities.

Fit with strategic framework

	Contributes	Detracts	Not applicable
Social Wellbeing Strategy	☐	☐	☐
Economic Development Strategy	☐	☐	☐
Environment Strategy	☐	☐	☐
Arts and Culture Strategy	☐	☐	☐
3 Waters Strategy	☐	☐	☐
Spatial Plan	☐	☐	☐
Integrated Transport Strategy	☐	☐	☐
Parks and Recreation Strategy	☐	☐	☐
Other strategic projects/policies/plans	☐	☐	☐

This report is administrative

Māori Impact Statement

There are no known impacts for tangata whenua

Sustainability

There are no implications for sustainability.

LTP/Annual Plan / Financial Strategy /Infrastructure Strategy

There are no implications.

Financial considerations

This report is administrative and has no financial implications.

Significance

This matter is of low significance in terms of the Significance and Engagement Policy.

Engagement – external

There has been external engagement with a range of other local authorities.

Engagement - internal

The in-house legal team were consulted.

Risks: Legal / Health and Safety etc.

None identified.

Conflict of Interest

This report deals specifically with managing potential conflicts of interest.

Community Boards

Any changes made as a result of the report will apply to Community Boards.

Audit and Risk Subcommittee

6 June 2017

Long Term Plan Update - May 2017

Department: Strategy and Governance

EXECUTIVE SUMMARY

1 This report provides the Audit and Risk Subcommittee with an update on the development of the Long Term Plan 2018 (LTP), as at 30 May 2017.

2 The LTP project is currently on track. The Council considered a “Long Term Plan update and first round of supporting documents” report on 30 May 2017. This included information on the draft community outcomes and strategic forecasting assumptions (e.g. population and dwelling growth; climate change variables).

3 Council has asked for more work to be undertaken to develop the proposed Community Headline Indicators.

4 Over the last three months, the LTP project has been focussed on establishing LTP project management, process and structure; LTP workstreams; staff engagement; and initiating work on some of the LTP deliverables. Of note:

5 LTP health check and quality assurance: The LTP project team has utilised the SOLGM 'health check' and quality assurance tools to assess the effectiveness and readiness of our systems and processes for the LTP delivery. SOLGM quality assurance checks have been scheduled in the LTP Project Plan – to be undertaken every three months.

6 LTP audit working group: To ensure the project and delivery documents benefit fully from the audit process, an LTP audit staff working group, led by the DCC Internal Audit and Risk Manager has been established to facilitate the relationship with Audit New Zealand and support quality assurance. LTP Project staff will attend an Audit NZ update on 7 June 2017, following which key audit/ assurance milestones will be embedded within the LTP Timetable.

7 It is anticipated that Audit NZ will undertake a review of Council documentation prior to being tabled at the Council meeting (December 2017), and then again following that meeting (anticipated late 2017/ early 2018). This will then be followed by a final review of Council's LTP prior to completion (May/ June 2018).

8 Relevant comments and recommendations from the Office of the Auditor General regarding the 2015/16 Long Term Plans have also been disseminated with Councillors and key project staff and managers for their consideration in the development and delivery of the LTP.

9 Group management plans: Group Managers are developing Group Management Plans (GMPs) as an alternative to Activity Management Plans. The GMPs will include mandatory LTP components (e.g. service rationale, contribution to community outcomes, service levels, and significant negative effects); asset management summaries; major projects and programmes summary; and key performance measures.

10 The GMPs will also include a risk profile for each Group that maps the range of risks, controls and residual exposure levels to core Group activities, and to the delivery of Council’s strategic objectives.

11 Councillor engagement: A series of five LTP workshops have been included to facilitate and enable Councillor involvement in the development of the LTP. The first two LTP workshops were convened in May focussed on strategic direction setting for the LTP; and the capital expenditure programme.

12 Staff engagement: Workshops were convened in February for staff to learn about some of the critical parts of the LTP and understand how their work feeds into, and builds on the LTP. A focus group was convened on 16 March 2017 to seek feedback on some early LTP-related work.

RECOMMENDATIONS

That the Committee:

a) Notes the Long Term Plan – Project Plan, as at 30 May 2017.

Signatories

Author:	Andrew Slater - Risk and Internal Audit Manager
Authoriser:	Sandy Graham - General Manager Strategy and Governance

Attachments

	Title	Page
a	LTP Project Plan - May 2017	35

SUMMARY OF CONSIDERATIONS

Fit with purpose of Local Government

The development of the LTP enables democratic local decision making and action by, and on behalf of communities; and meets the current and future needs of the Dunedin communities for good quality public services in a way that is most cost effective for households and businesses.

Fit with strategic framework

	Contributes	Detracts	Not applicable
Social Wellbeing Strategy	☒	☐	☐
Economic Development Strategy	☒	☐	☐
Environment Strategy	☒	☐	☐
Arts and Culture Strategy	☒	☐	☐
3 Waters Strategy	☒	☐	☐
Spatial Plan	☒	☐	☐
Integrated Transport Strategy	☒	☐	☐
Parks and Recreation Strategy	☒	☐	☐
Other strategic projects/policies/plans	☒	☐	☐

The LTP contributes to all of the objectives and priorities of the strategic framework as it describes the Council’s activities; the community outcomes; and provides a long term focus for decision making and coordination of the Council’s resources, as well as a basis for community accountability.

Māori Impact Statement

The LTP provides a mechanism for Māori to contribute to local decision-making.

Sustainability

The LTP contains content regarding the Council’s approach to sustainability. Major issues and implications for sustainability are discussed in the 30 year Infrastructure Strategy and financial resilience is discussed in the Financial Strategy.

LTP/Annual Plan / Financial Strategy /Infrastructure Strategy

This report provides an update on the development of the LTP 2018-2028.

Financial considerations

There are no financial implications.

Significance

This report is considered low significance in terms of the Council’s Significance and Engagement Policy.

Engagement – external

There will be extensive community engagement throughout the development of the LTP 2018-2028. Advice has been sought from AECOM and Rationale in the development of the strategic significant forecasting assumptions.

Engagement - internal

Staff and managers from across the Council are involved in the development of the LTP 2018-2028.

Risks: Legal / Health and Safety etc.

There is some degree of strategic risk exposure, arising from a potential failure to meet Council statutory obligations pertaining to the delivery of the LTP. This report provides an update on the LTP project activities underway to manage and mitigate this risk.

Conflict of Interest

There are no known conflicts of interest.

Community Boards

Community Boards will be involved in the development of the LTP 2018-2028.

Audit and Risk Subcommittee

6 June 2017

Internal Audit Policy - Review May 2017

Department: Strategy and Governance

EXECUTIVE SUMMARY

1 The Internal Audit Policy was tabled and approved by Council on 16 March 2015, and assigned a review date of March 2017.

2 The Internal Audit Policy has been reviewed by ELT in May 2017, with only minor amendments made to include reference to the position and role of the Risk and Internal Audit Manager.

3 No other changes were made to the text of the Policy.

4 It is proposed that the Internal Audit Policy will be reviewed again not later than May 2019.

RECOMMENDATIONS

That the Committee:

a) Notes the revised Internal Audit Policy.

Signatories

Author:	Andrew Slater - Risk and Internal Audit Manager
Authoriser:	Sandy Graham - General Manager Strategy and Governance

Attachments

	Title	Page
a	Internal Audit Policy - reviewed May 2017	40

SUMMARY OF CONSIDERATIONS

Fit with purpose of Local Government

The Internal Audit Policy relates to providing a regulatory function and is considered good-quality and cost-effective

Fit with strategic framework

	Contributes	Detracts	Not applicable
Social Wellbeing Strategy	☒	☐	☐
Economic Development Strategy	☒	☐	☐
Environment Strategy	☒	☐	☐
Arts and Culture Strategy	☒	☐	☐
3 Waters Strategy	☒	☐	☐
Spatial Plan	☒	☐	☐
Integrated Transport Strategy	☒	☐	☐
Parks and Recreation Strategy	☒	☐	☐
Other strategic projects/policies/plans	☐	☐	☐

As a mechanism for strengthening Council governance and performance assurance, robust internal audit practices will support the delivery of all Council strategies and objectives.

Māori Impact Statement

As a mechanism for strengthening Council governance, operations and performance, robust internal audit practices will support effective and collaborative partnerships with all community stakeholders, including Kai Tahu.

Sustainability

As a mechanism for strengthening Council business activities and performance, transparency, due diligence and informed, sustainable growth, effective internal audit functions will support the long-term sustainability of the DCC.

LTP/Annual Plan / Financial Strategy /Infrastructure Strategy

Financial considerations

No financial implications are identified

Significance

This is not deemed significant in terms of the Council's Significance and Engagement Policy.

Engagement – external

No external engagement has been conducted.

Engagement - internal

Internal engagement included review by the General Manager Strategy and Governance, (acting) Chief Financial Officer, and the Risk and Internal Audit Manager.

Risks: Legal / Health and Safety etc.

The absence of an effective Internal Audit Policy exposes Council to significant potential strategic and operational risk, arising from sub-optimal business performance controls, governance and decision-making mechanisms.

Conflict of Interest

No Conflicts of Interest have been identified.

Community Boards

No implications for Community Boards have been identified.

Audit and Risk Subcommittee

6 June 2017

Resolution to Exclude the Public

That the Audit and Risk Subcommittee:

Pursuant to the provisions of the Local Government Official Information and Meetings Act 1987, exclude the public from the following part of the proceedings of this meeting namely:

General subject of the matter to be considered	Reasons for passing this resolution in relation to each matter	Ground(s) under section 48(1) for the passing of this resolution	Reason for Confidentiality
C1 Confirmation of the Confidential Minutes of Audit and Risk Subcommittee meeting - 7 February 2017 - Public Excluded	S7(2)(j) The withholding of the information is necessary to prevent the disclosure or use of official information for improper gain or improper advantage.	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.
C2 Audit and Risk Subcommittee Action List Report	S7(2)(c)(ii) The withholding of the information is necessary to 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.	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.
C3 Audit New Zealand	S7(2)(h) The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.	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.
C4 Treasury Risk Management Compliance	S7(2)(h) The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.	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.
C5 Dunedin City Holdings Limited Update	S7(2)(b)(ii) The withholding of the information is necessary to 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.	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.
C6 Health and Safety Monthly Report for March 2017	S7(2)(a) The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person.	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.
C7 Strategic Risk Register Update - May 2017	S7(2)(c)(ii) The withholding of the information is necessary to 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.	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.
C8 Update on the DCC Internal Workplan - May 2017	S7(2)(b)(ii) The withholding of the information is necessary to 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. S7(2)(c)(i) The withholding of the information is necessary to 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. S7(2)(h) The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.	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.
C9 Internal Audit Outcomes Report - May 2017	S7(2)(c)(ii) The withholding of the information is necessary to 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.	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.
C10 External Audit Outcomes Report - May 2017	S7(2)(c)(ii) The withholding of the information is necessary to 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.	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.
C11 Risk Management Committee Minutes - December 2016 and February 2017	S7(2)(b)(ii) The withholding of the information is necessary to 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. S7(2)(h) The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.	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.
C12 Protected Disclosure Register	S7(2)(a) The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person. S7(2)(c)(i) The withholding of the information is necessary to 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.	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.
C13 Investigation Register	S6(b) The making available of the information would be likely to endanger the safety of a person.	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.	The matters detailed in this report are subject to investigation and information should remain confidential so as not to prejudice the investigation and any possible outcomes of the investigation..

That Julian Tan (Audit Director, Audit NZ) and Amanda Nicholls (Audit Manager, Audit NZ) be permitted to remain at the meeting, after the public has been excluded, because of their knowledge of Item C3. This knowledge, which would be of assistance in relation to the matters discussed, was relevant because they would be reporting on the item under consideration.

	Title	Page
A	Minutes of Audit and Risk Subcommittee meeting held on 7 February 2017	12

Author:	Wendy Collard - Governance Support Officer
Authoriser:	Kristy Rusher - Manager Civic and Legal

	Title	Page
a	Schedule of Governance/Financial Policies	25