Agenda of Audit and Risk Subcommittee

Audit and Risk Subcommittee

2 August 2017

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 06 June 2017, commencing at 2.00 pm

PRESENT

Chairperson	Susie Johnstone
Deputy Chairperson
Members	Janet Copeland	Mayor Dave Cull
	Cr Doug Hall	Cr Mike Lord
	Cr Chris Staynes

IN ATTENDANCE

Sue Bidrose (Chief Executive Officer), Sandy Graham (Group Manager Strategy and Governance), Gavin Logie (Acting Chief Financial Officer), Andrew Slater (Risk and Internal Audit Manager), Julian Tan (Audit NZ) and Amanda Nicholls (Audit NZ)

Governance Support Officer Jennifer Lapham

1 Apologies

There were no apologies.

2 Confirmation of agenda

Moved (Susie Johnstone/Mayor Dave Cull):

That the Subcommittee:

Confirms the agenda without addition or alteration

Motion carried (AR/2017/012)

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.

Cr Hall advised that he has in interest in the Man Shed North Dunedin in that he has supplied some equipment free of charge.

Ms Copeland advised that she was a Trustee of Stony Creek Trust

Ms Johnstone advised that she was a member of the Audit and Risk Committee for the Office of the Auditor General.

Mr Logie advised that he was now a Director of Golden Block Investments.

Ms Graham advised that she was no longer the Secretary of the Patearoa Golf Club.

Moved (Susie Johnstone/Cr Mike Lord):

That the Subcommittee:

a) Amends if necessary the Elected or Independent Members' Interest Register attached as Attachment A; and

b) Confirms the proposed management plan for Elected or Independent Members' Interests.

Motion carried (AR/2017/013)

4 Confirmation of Minutes

4.1 Audit and Risk Subcommittee meeting - 7 February 2017

Moved (Janet Copeland/Cr Chris Staynes):

That the Subcommittee:

Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 7 February 2017 as a correct record.

Motion carried (AR/2017/014)

Part A Reports

5 Audit and Risk Subcommittee Work Plan 2016/17

The report provided a copy of the updated Audit and Risk Subcommittee Work Plan 2016/17.

It should be noted that the items without ticks shown have not been scheduled for action in the 2016/17 year.

There was a discussion on the work plan and it was agreed that the Health & Safety Annual Objective/KPI Report was an annual report and that it and the Top 100 Suppliers for 2016-17 would be scheduled for the next meeting.

Moved Susie Johnstone/Mayor Dave Cull):

That the Subcommittee:

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

Motion carried (AR/2017/015)

6 Schedule of Governance/Financial Policies

The report provided a copy of the updated Schedule of Governance/Financial Policies.

There was a discussion on the Schedule of Governance/Financial Policies and the General Manager Strategy and Governance (Sandy Graham) advised that the Staff Code of Conduct was in development at this time. It was noted that the status would be updated in the schedule to show expected dates. Mrs Johnstone requested that the Contract Management Policy to be priorised.

Moved (Susie Johnstone/Cr Chris Staynes):

That the Subcommittee:

a) Notes the Schedule of Governance/Financial Policies

Motion carried (AR/2017/016)

7 Conflict of Interest Matters

The Council had requested that the Audit and Risk Subcommittee give consideration to the Register of Interests and if there was a need for the register to be attached to all agendas.

The General Manager Strategy and Governance (Sandy Graham) spoke to the report and recommended the register should be included in all agendas but that additions could be bolded to stand out and deletions strikethrough and removed at the following meeting to aid clarity. It was agreed by the Audit and Risk Subcommittee that this was good practice.

Moved (Cr Mike Lord/Cr Doug Hall):

That the Subcommittee:

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.

Motion carried (AR/2017/017)

8 Long Term Plan Update - May 2017

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

The Acting Chief Financial Officer (Gavin Logie) provided an overview of the report and advised that an Audit process had been built in as part of the workstream.

Mr Tan and Ms Nicholls commented on how Audit NZ fits into the process and the role of the Audit and Risk Subcommittee in particular when consideration to the clarity of the messaging to the public and Financial Strategy.

It was agreed that the next meeting would include a discussion on refining where the Audit and Risk Subcommittee was to be involved in the process and that Chairperson of the Long Term Plan Project Group be invited to the next meeting.

Moved (Susie Johnstone/ Janet Copeland):

That the Subcommittee:

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

Motion carried (AR/2017/018)

9 Internal Audit Policy - Review May 2017

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

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.

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

Moved (Susie Johnstone/Cr Mike Lord):

That the Subcommittee:

a) Notes the revised Internal Audit Policy.

b) Recommends that Council approves and adopts the revised Internal Audit Policy.

Motion carried (AR/2017/019)

Resolution to exclude the public

Moved (Susie Johnstone/Mayor Dave Cull):

That the Committee:

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 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..

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 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.

Motion carried (AR/2017/020)

The meeting concluded at 2.25 pm.

Audit and Risk Subcommittee

2 August 2017

Long Term Plan 2018 - July update

Department: Community and Planning

EXECUTIVE SUMMARY

1 This report provides the Audit and Risk Subcommittee with an update on the development of the Long Term Plan 2018-2028 (LTP).

RECOMMENDATIONS

That the Committee:

a) Notes the Long Term Plan 2018 – July Update.

BACKGROUND

2 The Local Government Act 2002 (LGA) requires all local authorities to develop a LTP. The purpose of a LTP is to: describe the Council’s activities; describe the community outcomes of Dunedin; provide integrated decision-making and co-ordination of resources; provide a long-term focus for the decisions and activities of the Council; and provide a basis for accountability of the local authority to the community.

3 As part of the development of the LTP, the Council is also required develop a consultation document to provide an effective basis for public participation in the Council’s decision-making processes relating to the content of the LTP.

DISCUSSION

Project update

4 Work on the content and information required for the LTP and consultation document is well underway and 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).

5 A “Long Term Plan update and second round of supporting documents” report will be considered by the Council on 29 August 2017. This is likely to include draft community headline indicators and a draft significance and engagement policy. A copy of this report will be circulated to the ARSC once it has been approved.

6 LTP workstreams are focussed on their respective deliverables. Of note are the 10-year capital and operational expenditure budgets; infrastructure strategy; financial strategy; statements of service provision (including service levels); and community engagement plans.

Quality Assurance

7 The LTP project team has utilised the SOLGM 'health check' and quality assurance tools to assess the effectiveness of project management processes, systems and resources for LTP delivery. SOLGM quality assurance checks to date have all been satisfactory, and have been scheduled in the LTP Project Plan to be undertaken every three months.

Risk

8 A comprehensive risk assessment has been undertaken on the LTP project. This will be utilised to inform the delivery of the project as it progresses. At this stage all risks are appropriately managed. The risk profile sits alongside the aforementioned SOLGM ‘health check’ and quality assurance assessment.

Audit NZ liaison

9 The final LTP and Consultation Document must contain a report from the Auditor General. To ensure the documents benefit fully from the audit process and meet all compliance obligations, an LTP Audit Working Group has been established. The Group will facilitate internal quality assurance activities and project delivery, as well as support the relationship with, and role of Audit New Zealand.

10 LTP Project staff attended an Audit NZ update on 7 June 2017, and an initial liaison meeting with DCC and Audit NZ was held on 4 July 2017. Regular informal liaison meetings with Audit NZ have been scheduled on a fortnightly basis with DCC staff and the Audit NZ Manager assigned to the DCC group.

11 It is anticipated Audit NZ will undertake a formal review of the LTP consultation document, supporting documents and LTP proper at the following stages:

LTP deliverable	Indicative date for Council approval	Indicative date for Audit NZ review
1 Financial strategy	26 September 2017	November 2017
2 Infrastructure strategy	26 September 2017	November 2017
3 Asset management plans and Group management plans	n/a	November 2017
4 Draft financial policies	26 September 2017	November 2017
5 Significant forecasting assumptions	30 May & 26 September 2017	November 2017
6 Performance framework	29 August 2017 (community outcomes) 11-13 December (levels of service)	November / December 2017
7 Draft financial statements	11-13 December 2017	December 2017
Consultation Document	February 2018	Mid-January 2018
LTP Proper	Late June 2018	Early June 2018

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

OPTIONS

13 There are no options.

NEXT STEPS

14 A Long Term Plan progress update will be provided to the Audit and Risk Subcommittee at the next meeting on 3 October 2017.

Signatories

Author:

Tami Sargeant - Senior Policy Analyst

Authoriser:

Maria Ioannou - Corporate Policy Manager

Sandy Graham - General Manager Strategy and Governance

Attachments

	Title	Page
a	LTP Project Timetable - July 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 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 for this LTP update report.

Significance

This LTP update 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. As referenced in the report, ongoing formal and informal meetings with Audit will be undertaken throughout the development of the LTP 2018-2028.

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.

Risks for the LTP development have been identified in the report.

Conflict of Interest

There are no known conflicts of interest.

Community Boards

Community Boards are involved in the development of the LTP 2018-2028

Audit and Risk Subcommittee

2 August 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 - 6 June 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 Report to the Council on the interim audit of Dunedin City Council for the year ended 30 June 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.	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 Proposed DCC Internal Workplan 2017-18	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.
C5 Update on the DCC Internal Workplan - August 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.
C6 Internal Audit Outcomes Report - August 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 External Audit Outcomes Report - August 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 Strategic Risk Register Update - August 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.
C9 Treasury Risk Management Compliance Report	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.
C10 Annual Review - Dunedin City Council, Treasury Risk Management Policy	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.
C11 Draft DCC Procurement and Contract 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.	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 Draft DCC Purchase Card Policy and Procedures	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.
C13 Health and Safety Board mintues and report from 26 June 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.
C14 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.
C15 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 Phil Sinclair (Partner, Audit and Assurance, Crowe Horwath) be permitted to remain at the meeting, after the public has been excluded, because of their knowledge of Items C4 anfd C5. This knowledge, which would be of assistance in relation to the matters discussed, was relevant because he would be reporting on the item under consideration.

	Title	Page
A	Minutes of Audit and Risk Subcommittee meeting held on 6 June 2017	12

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

	Title	Page
a	Schedule of Governance/Financial Policies	22

	Title	Page
a	Audit and Risk Subcommittee Work Plan 2017/18	25