Notice of Meeting:
I hereby give notice that an ordinary meeting of the Audit
and Risk Subcommittee will be held on:
Date: Thursday
13 June 2019
Time: 2.00
pm
Venue: Otaru
Room, Civic Centre, The Octagon, Dunedin
Sue Bidrose
Audit and Risk Subcommittee
PUBLIC AGENDA
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Chairperson
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Susie Johnstone
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|
|
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|
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Members
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Janet Copeland
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Mayor Dave Cull
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Cr Doug Hall
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Cr Mike Lord
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Cr Chris Staynes
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Senior Officer Dave
Tombs, General Manager Finance and Commercial
Governance Support Officer Wendy
Collard
Wendy
Collard
Governance
Support Officer
Telephone:
03 477 4000
Wendy.Collard@dcc.govt.nz
www.dunedin.govt.nz
Note: Reports
and recommendations contained in this agenda are not to be considered as
Council policy until adopted.
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Audit and Risk Subcommittee
13 June 2019
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ITEM TABLE OF CONTENTS PAGE
1 Apologies 4
2 Confirmation
of Agenda 4
3 Declaration
of Interest 5
4 Confirmation
of Minutes 13
4.1 Audit
and Risk Subcommittee meeting - 18 April 2019 13
Part A Reports (Committee has
power to decide these matters)
5 Audit
and Risk Subcommittee Work Plan 2019 24
6 Electronic
Communications (Email Quarantine) Policy 29
7 Financial
Results 46
8 Annual
Report Timetable for Year Ended 30 June 2019 69
Resolution
to Exclude the Public 72
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Audit and Risk Subcommittee
13 June 2019
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1 Apologies
Apologies have been received from
Mayor Dave Cull and Cr Chris Staynes.
That the Subcommittee:
Accepts the apologies from
Mayor Dave Cull and Cr Chris Staynes.
2 Confirmation
of agenda
Note:
Any additions must be approved by resolution with an explanation as to why they
cannot be delayed until a future meeting.
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Audit and Risk Subcommittee
13 June 2019
|
Declaration of Interest
EXECUTIVE SUMMARY
1.
Members are reminded of the need to stand aside from decision-making
when a conflict arises between their role as an elected representative or
independent member and any private or other external interest they might have.
2. Elected
members and Independent Members are reminded to update their
register of interests as soon as practicable, including amending the register
at this meeting if necessary.
|
RECOMMENDATIONS
That the Subcommittee:
a) Notes/Amends
if necessary the Elected or Independent Members' Interest Register attached
as Attachment A; and
b) Confirms/Amends the proposed management plan for Elected or Independent Members'
Interests.
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Attachments
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Title
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Page
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⇩a
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Audit and Risk
Subcommittee Memers' Register of Interests
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7
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Audit and Risk Subcommittee
13 June 2019
|
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Audit and Risk Subcommittee
13 June 2019
|
Confirmation of Minutes
Audit and Risk Subcommittee meeting - 18 April 2019
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RECOMMENDATIONS
That the Audit and Risk Subcommittee:
Confirms the public part of the minutes of
the Audit and Risk Subcommittee meeting held on 18 April 2019 as a correct
record.
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Attachments
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Title
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Page
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A⇩
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Minutes of Audit and
Risk Subcommittee meeting held on 18 April 2019
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14
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Audit and Risk
Subcommittee
13 June 2019
|
Audit and Risk
Subcommittee
MINUTES
Minutes of an ordinary meeting of the Audit
and Risk Subcommittee held in the Otaru Room, Civic Centre, The Octagon,
Dunedin on Thursday 18 April 2019, commencing at 1.35 pm
PRESENT
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Chairperson
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Susie Johnstone
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Members
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Janet Copeland
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Cr Doug Hall
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Cr Mike Lord
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IN ATTENDANCE
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Sue Bidrose (Chief Executive Officer), Dave
Tombs (General Manager, Finance and Commercial), Andrew Slater (Risk and
Internal Audit Manager), Julian Tan (Director, New Zealand) and Monique
Kruger (Audit Manager, Audit New Zealand)
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Governance
Support Officer Wendy Collard
Ms
Janet Copeland left the meeting at 01:35 p.m.
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1 Apologies
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Moved
(Susie Johnstone/Cr Mike Lord):
That the Subcommittee:
Accepts the apologies from Cr Chris Staynes
(for absence) and Mayor Dave Cull (for lateness).
Motion carried
(AR/2019/007)
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2 Confirmation
of agenda
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Moved
(Susie Johnstone/Cr Mike Lord):
That the Subcommittee:
Confirms the agenda without addition or
alteration
Motion carried
(AR/2019/008)
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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.
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Moved
(Cr Mike Lord/Cr Doug Hall):
That the Subcommittee:
a) Notes 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/2019/009)
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4 Confirmation
of Minutes
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4.1 Audit and Risk Subcommittee
meeting - 21 February 2019
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|
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Moved
(Susie Johnstone/Cr Mike Lord):
That the Subcommittee:
Confirms the public part of
the minutes of the Audit
and Risk Subcommittee meeting held on 21 February 2019 as a correct
record.
Motion carried
(AR/2019/010)
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Part A Reports
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5 Audit and
Risk Subcommittee Work Plan 2019
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|
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A report from provided a copy of the
updated Audit and Risk Subcommittee Work Plan 2019.
Following discussion, it was agreed that
the Health and Safety Policy and Legislative Compliance Policy would be
reviewed bi-annually.
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Moved
(Susie Johnstone/Cr Mike Lord):
That the Subcommittee:
a) Notes
the Audit and Risk Subcommittee Work Plan.
Motion carried
(AR/2019/011)
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Ms
Janet Copeland returned to the meeting at 01:46 p.m.
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6 Annual Report
Timetable for Year Ended 30 June 2019
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|
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A report from Finance provided a copy of
the timetable in relation to the preparation and approval of the Dunedin City
Council Annual Report for the year ended 30 June 2019.
The report also considers new accounting
standards applicable to the reporting period.
The Director, Audit New Zealand (Julian
Tan) spoke to the report and responded to questions.
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Moved
(Susie Johnstone/Cr Mike Lord):
That the Subcommittee:
a) Notes
the report as presented.
Motion carried
(AR/2019/012)
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Resolution to
exclude the public
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Moved
(Susie Johnstone/Ms Janet Copeland):
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:
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General subject of
the matter to be considered
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Reasons for
passing this resolution in relation to each matter
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Ground(s) under
section 48(1) for the passing of this resolution
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Reason for
Confidentiality
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C1 Audit and
Risk Subcommittee meeting - 21 February 2019 - Public Excluded
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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)(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.
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.
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)(f)(ii)
The withholding of
the information is necessary to maintain the effective conduct of public
affairs through the protection of such members, officers, employees and
persons from improper pressure or harassment.
S6(b)
The making
available of the information would be likely to endanger the safety of a
person.
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.
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C2 Report to
the Council on the annual audit of Dunedin City Council for the year ended
30 June 2018
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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.
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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.
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|
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C3 Dunedin
City Holdings Ltd - Update on Audit and Risk Activity
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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.
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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.
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|
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C4 Audit and
Risk Subcommittee Action List Report
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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.
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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.
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|
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C5 Internal
Audit WorkPlan Update - April 2019
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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.
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|
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C6 Internal
Audit - 2018 Data Analytics
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S7(2)(a)
The withholding of
the information is necessary to protect the privacy of natural persons,
including that of a deceased person.
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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.
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The report is
considered confidential because it refers to Council staff positions where
those staff may not have had the opportunity to respond or comment on the
report..
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C7 Update on
the DCC Internal Audit Actions Register - April 2019
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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.
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|
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C8 Update on
the DCC External Audit Actions Register - April 2019
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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.
|
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C9
ComplyWith Legal Compliance Survey (Jan - Dec 2018)
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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.
|
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C10
Strategic Risk Register - Update April 2019
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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.
|
|
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C11 Health
and Safety Monthly Report for February 2019
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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.
|
The information
relates to the actions of individual staff who could be identified.
This would breach their privacy and potentially prejudice any processes
which may need to be managed..
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C12 Treasury
Risk Management Compliance Report
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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.
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|
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C13
Investigation Register
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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..
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C14
Investigation Close Out Report - Awarding of Contracts
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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)(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)(f)(ii)
The withholding of
the information is necessary to maintain the effective conduct of public
affairs through the protection of such members, officers, employees and
persons from improper pressure or harassment.
|
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
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.
|
|
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C16
Investigation Close-out Report
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S6(a)
The making
available of the information would be likely to prejudice the maintenance
of the law, including the prevention, investigation, and detection of
offences and the right to a fair trial.
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 6 and 7.
|
|
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 New Zealand) and Monique Kruger (Audit New Zealand) be
permitted to remain at the meeting, after the public has been excluded,
because of their knowledge of Items C2 and 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/2019/013)
|
The
meeting moved into confidential at 1.58 pm and concluded at 4.29 pm.
|
|
Audit and Risk Subcommittee
13 June 2019
|
Part A Reports
Audit and Risk Subcommittee Work Plan 2019
Department: Civic
EXECUTIVE SUMMARY
1 This
report provides a copy of the updated Audit and Risk Subcommittee Work Plan
2019. Please note that the Governance and Financial Policies are included
as an appendix to the Work Plan.
2 It
should be noted that items without ticks shown have not been scheduled for
action before the end of the triennium.
3 As
this is an administrative report only, the Summary of Considerations is not
required.
|
RECOMMENDATIONS
That the Subcommittee:
a) Notes the
Audit and Risk Subcommittee Work Plan
|
Signatories
|
Author:
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Wendy Collard - Governance Support Officer
|
|
Authoriser:
|
Sharon Bodeker - Team Leader Civic
|
Attachments
|
|
Title
|
Page
|
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⇩a
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Audit and Risk
Subcommittee Workplan and Schedule of Policies
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25
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Audit and Risk Subcommittee
13 June 2019
|
|
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Audit and Risk Subcommittee
13 June 2019
|
Electronic Communications (Email Quarantine)
Policy
Department: Civic
EXECUTIVE SUMMARY
1 This
report provides a copy of the Electronic Communications (Email Quarantine)
Policy which was approved by Council at its meeting held on 28 May 2019.
2 The
policy is designed to protect staff and others with a DCC email address from
inappropriate emails which are abusive, offensive, vulgar or intimidatory in
content. The policy applies to emails received from anyone.
3 This
policy supports the Council’s obligations under the Health and Safety at
Work Act 2015 to protect staff well-being.
4 Under
the Policy, the Chief Executive Officer will report to the Audit and Risk
Subcommittee no less than quarterly on the operation of the Policy.
|
RECOMMENDATIONS
That the Subcommittee:
a) Notes the
Electronic Communications (Email Quarantine) Policy.
|
Signatories
|
Author:
|
Wendy Collard - Governance Support Officer
|
|
Authoriser:
|
Sharon Bodeker - Team Leader Civic
|
Attachments
|
|
Title
|
Page
|
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⇩a
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Electronic
Communcations E-Mail Quarantine Policy
|
32
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|
SUMMARY OF CONSIDERATIONS
|
|
Fit with purpose
of Local Government
This decision enables the Council to
provide for the well-being of staff and elected members.
|
|
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 policy contributes to the Council ensuring that it
takes all practicable steps to prevent harm to employees, volunteers,
contractors and elected members who wish to use the policy.
|
|
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
There are no financial considerations.
|
|
Significance
The decision is considered of low significance in terms of
the Council’s Significance and Engagement Policy.
|
|
Engagement –
external
There has been no external engagement, however if the
policy is adopted the Chief Executive will liaise with the Office of the
Ombudsman as to the policy content.
|
|
Engagement -
internal
The Policy has been developed by the Council’s
Organisation Development and Performance, Human Resources and Legal Services
Teams in consultation with Business Information Services Teams.
|
|
Risks: Legal /
Health and Safety etc.
This policy contributes to managing its obligation to
avoid harm from electronic communications. Adopting this policy
therefore mitigates Council's legal risks.
|
|
Conflict of
Interest
There are no known conflicts of interest.
|
|
Community Boards
There are no known implications for Community
Boards.
|
|
|
Audit and Risk Subcommittee
13 June 2019
|
|
|
Audit and Risk Subcommittee
13 June 2019
|
Financial Results
Department: Civic
EXECUTIVE SUMMARY
1 This
report provides a copy of the Financial Results for the period ending 31 March
2019 report which was presented to the Finance and Council Controlled
Organisation Committee meeting held on 21 May 2019.
|
RECOMMENDATIONS
That the Subcommittee:
a) Notes the
Financial Results for the period ending 31 March 2019 report.
|
Signatories
|
Author:
|
Wendy Collard - Governance Support Officer
|
|
Authoriser:
|
Sharon Bodeker - Team Leader Civic
|
Attachments
|
|
Title
|
Page
|
|
⇩a
|
Financial Results for
the period ending 31 March 2019
|
49
|
|
|
Audit and Risk Subcommittee
13 June 2019
|
|
Audit and Risk Subcommittee
13 June 2019
|
|
Annual Report
Timetable for Year Ended 30 June 2019
Department:
Finance
EXECUTIVE SUMMARY
1 This
report provides an update with regards the timetable related to the preparation
and approval of the Dunedin City Council Annual Report for the year ended 30
June 2019.
2 It
also considers new accounting standards applicable to the reporting period.
|
RECOMMENDATIONS
That the Subcommitteee:
a) Notes the
report as presented.
|
BACKGROUND
3 Following
a request from the Audit and Risk Subcommittee, staff have prepared a high
level timetable associated with the annual report process for the year ended 30
June 2019.
DISCUSSION
4 The
following timetable relates to the preparation and approval of the annual
report for the year ended 30 June 2019.
5 The
dates are based on the Audit Plan letter provided by Audit New Zealand.
6 This
report also includes a list of reporting standard changes and the likely impact
on the financial reporting for the year ended 30 June 2019.
|
Date
|
|
Task
|
Completed
|
|
|
|
|
|
|
18-Apr-19
|
|
Audit Plan Letter - Audit
NZ
|
26-Apr-19
|
|
|
|
|
|
|
29-Apr-19
|
|
Interim Audit Commences
|
29-Apr-19
|
|
|
|
|
|
|
31-May-19
|
|
Draft Interim report
issued by Audit NZ
|
Outstanding
|
|
|
|
|
|
|
30-Jun-19
|
|
Management feedback on
Interim report to Audit NZ
|
|
|
|
|
|
|
|
1-Aug-19
|
|
Interim report presented
to Audit & Risk
|
|
|
|
|
|
|
|
19-Aug-19
|
|
Draft parent financial
statement available for audit
|
|
|
|
|
|
|
|
26-Aug-19
|
|
Parent audit commences
|
|
|
|
|
|
|
|
2-Sep-19
|
|
DCHL Group financial
statements available for audit
|
|
|
|
|
|
|
|
4-Sep-19
|
|
Draft DCC Group financial
statements available for audit
|
|
|
|
|
|
|
|
12-Sep-19
|
|
Verbal Audit clearance for
DCHL Group from Audit NZ
|
|
|
|
|
|
|
|
19-Sep-19
|
|
DCHL Annual Report
approved by the DCHL Board
|
|
|
|
|
|
|
|
20-Sep-19
|
|
Final financial statements
incorporating agreed audit amendments
|
|
|
|
|
|
|
|
23-Sep-19
|
|
Annual report available
including Mayor’s and CEO reviews
|
|
|
|
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27-Sep-19
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Verbal audit clearance
from Audit NZ
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30-Sep-19
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*
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Annual report presented to
Audit and Risk for confirmation and
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endorsement
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8-Oct-19
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Annual Report presented to
Council for approval.
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Letters of Representation
signed (Governance and Management)
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8-Oct-19
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Audit Opinion Issued
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18-Oct-19
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Final detailed draft report
issued by Audit NZ
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28-Oct-19
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Summary annual report
available for audit
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* Date to be confirmed
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NZ IFRS 9 Financial Instruments
7 Effective
date 30 June 2019 for the for-profit entities in the DCHL Group.
8 Public
Benefit Entity’s effective date is 30 June 2022; however the DCC will
early adopt, noting that the external hedging activity is held within Dunedin
City Treasury Limited. As such there will be no impact on the parent
entity reporting for the DCC.
9 Changes
include how we classify and measure financial assets as well as how we assess
them for impairment. The new IFRS 9 impairment model is forward-looking, being
based on expected credit losses (ECLs) rather than actual losses incurred.
10 IFRS
9’s new hedge accounting model is more closely aligned with an
entity’s risk management strategies and offers some simplifications to
hedge accounting.
11 New
disclosure requirements will apply and the DCHL Group Accountant will take the
lead on these changes. The DCC annual report will reflect the disclosures
and policy changes presented by the DCHL group.
NZ IFRS 15 Revenue from
Contracts with Customers
12 Effective
date 30 June 2019 for the for-profit entities in the DCHL Group.
13 PBE’s
have already adopted their equivalent standard.
14 As
previously advised there is no material impact anticipated from the
introduction of this standard on the DCHL Group activities.
OPTIONS
15 Not
applicable.
NEXT STEPS
16 The
timetable will continue to be updated as tasks are completed.
Signatories
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Author:
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Gavin Logie - Financial Controller
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Authoriser:
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Dave Tombs - General Manager Finance and Commercial
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Attachments
There are no attachments for
this report.
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SUMMARY OF CONSIDERATIONS
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Fit with purpose of
Local Government
This
report provides a guideline of processes and procedures for the Subcommittee.
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Fit with strategic
framework
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Contributes
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Detracts
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Not
applicable
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Social
Wellbeing Strategy
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☐
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☐
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☒
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Economic
Development Strategy
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☐
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☐
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☒
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Environment
Strategy
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☐
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☐
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☒
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Arts
and Culture Strategy
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☐
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☐
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☒
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3
Waters Strategy
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☐
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☐
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☒
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|
Spatial
Plan
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☐
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☐
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☒
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Integrated
Transport Strategy
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☐
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☐
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☒
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Parks
and Recreation Strategy
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☐
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☐
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☒
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Other
strategic projects/policies/plans
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☐
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☐
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☒
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This
report provides a guideline of processes and procedures for the Subcommittee.
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Māori Impact
Statement
There
are no known impacts for tangata whenua.
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Sustainability
There
are no implications for sustainability.
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LTP/Annual Plan /
Financial Strategy /Infrastructure Strategy
This
report provides a guideline of processes and procedures for the Subcommittee.
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Financial
considerations
Not
applicable – reporting only.
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Significance
Not
applicable – reporting only.
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Engagement –
external
The
timetable has been prepared in conjunction with Audit New Zealand.
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Engagement -
internal
Not
applicable – reporting only.
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Risks: Legal /
Health and Safety etc.
This
report provides a guideline of processes and procedures for the Subcommittee.
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Conflict of
Interest
Not
applicable – reporting only.
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Community Boards
There
are no known implications for Community Boards.
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Audit and Risk Subcommittee
13 June 2019
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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:
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General subject of the matter to be considered
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Reasons
for passing this resolution in relation to each matter
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Ground(s) under
section 48(1) for the passing of this resolution
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Reason for
Confidentiality
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C1
Confirmation of the Confidential Minutes of Audit and Risk Subcommittee
meeting - 18 April 2019 - Public Excluded
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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.
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)(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.
S6(b)
The
making available of the information would be likely to endanger the safety of
a person.
S7(2)(f)(ii)
The
withholding of the information is necessary to maintain the effective conduct
of public affairs through the protection of such members, officers, employees
and persons from improper pressure or harassment.
S6(a)
The
making available of the information would be likely to prejudice the
maintenance of the law, including the prevention, investigation, and
detection of offences and the right to a fair trial.
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.
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C2
Status Report on the Audit for the year ending 30 June 2019
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S7(2)(h)
The
withholding of the information is necessary to enable the local authority to
carry out, without prejudice or disadvantage, commercial activities.
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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.
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C3
Audit and Risk Subcommittee Action List Report
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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.
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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.
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C4
Internal Audit Workplan Update - May 2019
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S7(2)(b)(i)
The
withholding of the information is necessary to protect information where the
making available of the information would disclose a trade secret.
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.
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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.
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C5
Update on the DCC Internal Audit Actions Register - June 2019
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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.
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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.
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|
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C6
Update on the DCC External Audit Actions Register - June 2019
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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.
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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.
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C7
Strategic Risk Register Update - June 2019
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S7(2)(h)
The
withholding of the information is necessary to enable the local authority to
carry out, without prejudice or disadvantage, commercial activities.
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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.
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|
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C8
Health and Safety Monthly Report for April 2019
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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.
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This information
relates to the actions of individual staff who could be identified.
This would breach their privacy and potentially prejudice any processes which
may need to be managed..
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C9
Treasury Risk Management Compliance Report
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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.
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|
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C10
Dunedin City Holdings Ltd - Update on Audit and Risk Activity
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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.
|
|
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C11
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.
|
|
|
C12
Investigation - Close Out Reports
|
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)(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)(f)(ii)
The
withholding of the information is necessary to maintain the effective conduct
of public affairs through the protection of such members, officers, employees
and persons from improper pressure or harassment.
|
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.
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 6 and
7.
|
The matters detailed i
this report are subject to investigation and information should remain
confidential so 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 New Zealand) and Monique Kruger
(Audit New Zealand) be permitted to remain at the meeting, after the public has
been excluded, because of their knowledge of Item C2. 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.
