Notice of Meeting:
I hereby give notice that an ordinary meeting of the Audit
and Risk Subcommittee will be held on:
Date: Thursday
2 July 2020
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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Deputy Chairperson
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Janet Copeland
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Members
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Cr Christine Garey
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Cr Doug Hall
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Mayor Aaron Hawkins
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Cr Mike Lord
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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
2 July 2020
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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 - 20 May 2020 13
Part
A Reports (Committee has power to decide these matters)
5 Audit
and Risk Subcommittee Work Plan 2020 22
6 Financial
Results 27
7 Annual
Report Timetable for Year Ended 30 June 2020 39
Resolution to Exclude the Public 65
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Audit and Risk Subcommittee
2 July 2020
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1 Apologies
An apology has been received from
Cr Mike Lord.
That the Subcommittee:
Accepts the apology from Cr
Mike Lord.
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
2 July 2020
|
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 and
independent members 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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Members' Register of
Interests
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7
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Audit and Risk Subcommittee
2 July 2020
|
|
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Audit and Risk Subcommittee
2 July 2020
|
Confirmation
of Minutes
Audit and Risk Subcommittee meeting - 20 May 2020
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RECOMMENDATIONS
That the Subcommittee:
Confirms the public part of the minutes of
the Audit and Risk Subcommittee meeting held on 20 May 2020 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 20 May 2020
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14
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Audit and Risk Subcommittee
2 July 2020
|
Audit and Risk Subcommittee
MINUTES
Minutes of an ordinary
meeting of the Audit and Risk Subcommittee held in the Via Audio Visual Link on
Wednesday 20 May 2020, commencing at 2.04 pm
PRESENT
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Chairperson
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Susie Johnstone
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Deputy Chairperson
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Janet Copeland
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Members
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Cr Christine Garey
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Mayor Aaron Hawkins
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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) and Andrew
Slater (Risk and Internal Audit Manager)
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Governance Support Officer Wendy
Collard
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1 Apologies
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There were no apologies.
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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/2020/015)
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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.
Mayor Aaron Hawkins and Ms
Copeland provided an update to their register of interests.
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Moved (Susie Johnstone/Mayor Aaron Hawkins):
That the Subcommittee:
a) Amends the
Elected or Independent Members' Interest Register; and
b) Confirms
the proposed management plan for Elected or Independent Members' Interests.
Motion
carried (AR/2020/016)
Janet Copeland entered
the meeting at 2.10 pm
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4 Confirmation
of Minutes
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4.1 Audit
and Risk Subcommittee meeting meeting - 13 February 2020
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Moved (Cr Mike Lord/Cr Christine Garey):
That the Subcommittee:
Confirms the public part of the minutes of the Audit
and Risk Subcommittee meeting held on 13 February 2020 as a correct
record.
Motion
carried (AR/2020/017)
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Part
A Reports
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5 Audit
and Risk Subcommittee Work Plan 2020
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A report from Civic provided
the updated Audit and Risk Subcommittee Work Plan 2020 and the Governance and
Financial Policies.
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Moved (Mayor Aaron Hawkins/Janet Copeland):
That the Subcommittee:
a) Notes the
Audit and Risk Subcommittee Work Plan.
Motion
carried (AR/2020/018)
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Resolution
to exclude the public
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Moved (Janet Copeland/Cr Mike Lord):
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
|
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 - 13 February 2020 - Public Excluded
|
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)(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)(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)(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.
S6(b)
The
making available of the information would be likely to endanger the safety
of a person.
|
.
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C2
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.
|
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
DCC Policy Update 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.
|
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
Internal Audit Workplan Update
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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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|
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C5
Annual Plan and 10 year plan Process Update
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S7(2)(g)
The
withholding of the information is necessary to maintain legal professional
privilege.
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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
Health and Safety Board Monthly Report for February and March 2020
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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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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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C7
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.
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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
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.
|
|
|
C9
Protected Disclosure Register
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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)(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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C10
Investigation Register
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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.
Motion
carried (AR/2020/019)
|
The meeting entered into non-public at 2.12 pm and concluded
at 4.53 pm.
..............................................
CHAIRPERSON
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Audit and Risk Subcommittee
2 July 2020
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Part
A Reports
Audit and Risk Subcommittee Work Plan 2020
Department: Civic
EXECUTIVE SUMMARY
1 This
report provides a copy of the updated Audit and Risk Subcommittee Work Plan
2020. Please note that the Governance and Financial Policies are included in an
appendix to the Work Plan.
2 Additional
work streams have been added to the workplan for the Subcommittee’s
consideration.
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.
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Signatories
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Author:
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Wendy Collard - Governance Support Officer
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Authoriser:
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Clare Sullivan - Team Leader Civic
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Attachments
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Title
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Page
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⇩a
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Workplan 2020
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23
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Audit and Risk Subcommittee
2 July 2020
|
|
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Audit and Risk Subcommittee
2 July 2020
|
Financial Results
Department: Civic
EXECUTIVE SUMMARY
1 This
report provides a copy of the Financial Results for the period ending 31 May 2020
report which was presented to the Finance and Council Controlled Organisations
Committee meeting held on 15 June 2020.
|
RECOMMENDATIONS
That the Subcommittee:
a) Notes the
Financial Results for the period ending 31 May 2020 report.
|
Signatories
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Author:
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Wendy Collard - Governance Support Officer
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Authoriser:
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Clare Sullivan - Team Leader Civic
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Attachments
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Title
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Page
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⇩a
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Financial Results for
period ending 31 May 2020
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30
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SUMMARY OF CONSIDERATIONS
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Fit with purpose of Local Government
This decision
enables democratic local decision making and action by, and on behalf of
communities.
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|
Fit with strategic framework
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Contributes
|
Detracts
|
Not applicable
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|
Social Wellbeing Strategy
|
☐
|
☐
|
☒
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|
Economic Development
Strategy
|
☐
|
☐
|
☒
|
|
Environment Strategy
|
☐
|
☐
|
☒
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|
Arts and Culture Strategy
|
☐
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☐
|
☒
|
|
3 Waters Strategy
|
☐
|
☐
|
☒
|
|
Spatial Plan
|
☐
|
☐
|
☒
|
|
Integrated Transport
Strategy
|
☐
|
☐
|
☒
|
|
Parks and Recreation
Strategy
|
☐
|
☐
|
☒
|
|
Other strategic
projects/policies/plans
|
☐
|
☐
|
☒
|
This report has no direct
contribution to the Strategic Framework, although the financial expenditure
reported in this report has contributed to all of the strategies.
|
|
Māori Impact Statement
There are no known impacts
for tangata whenua.
|
|
Sustainability
There are no known
implications for sustainability.
|
|
LTP/Annual Plan / Financial Strategy /Infrastructure
Strategy
This report fulfils the
internal financial reporting requirements for Council.
|
|
Financial considerations
Not applicable –
reporting only.
|
|
Significance
Not applicable –
reporting only.
|
|
Engagement – external
There has been no external
engagement.
|
|
Engagement - internal
The report is prepared as a
summary for the individual department financial reports.
|
|
Risks: Legal / Health and Safety etc.
There are no known 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
2 July 2020
|
|
|
Audit and Risk Subcommittee
2 July 2020
|
Annual Report
Timetable for Year Ended 30 June 2020
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 2020.
2 It also considers new
accounting standards and any other matters that may impact financial reporting
for the year ended 30 June 2020.
|
RECOMMENDATIONS
That
the Subcommittee:
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 2020.
DISCUSSION
4 The following timetable
relates to the preparation and approval of the annual report for the year ended
30 June 2020.
5 The dates are based on
the Audit Plan letter provided by Audit New Zealand, and the relevant meetings
dates for Council and the Audit and Risk Sub-Committee.
6 This report also includes
an update on matters that may impact financial reporting for the year ended 30
June 2020.
|
Date
|
|
Task
|
Completed
|
|
|
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|
|
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June 2020
|
|
Audit
Plan Letter - Audit NZ
|
June
2020
|
|
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|
21-Aug-20
|
|
Draft
parent financial statement available for audit
|
|
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|
24-Aug-20
|
|
Parent
audit commences
|
|
|
|
|
|
|
|
4-Sep-20
|
|
Draft
DCC Group financial statements available for audit
|
|
|
|
|
|
|
|
21-Sep-20
|
|
Final
financial statements incorporating agreed audit
|
|
|
|
|
amendments
|
|
|
|
|
|
|
|
23-Sep-20
|
|
Annual
report available including Mayor’s and CEO reviews
|
|
|
|
|
|
|
|
24-Sep-20
|
|
DCHL
Annual Report presented to Board for approval.
|
|
|
|
|
|
|
|
28-Sep-20
|
|
Verbal
audit clearance from Audit NZ
|
|
|
|
|
|
|
|
15-Oct-20
|
*
|
Annual
report presented to Audit and Risk for confirmation and
|
|
|
|
|
endorsement
|
|
|
|
|
|
|
|
27-Oct-20
|
|
Annual
Report presented to Council for approval.
|
|
|
|
|
Letters
of Representation signed (Governance and Management)
|
|
|
|
|
|
|
|
27-Oct-20
|
|
Audit
Opinion Issued
|
|
|
|
|
|
|
|
19-Oct-20
|
|
Final
detailed draft report issued by Audit NZ
|
|
|
|
|
|
|
|
28-Oct-20
|
|
Summary
annual report available for audit
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
*
Date to be confirmed
|
|
IMPLICATIONS OF COVID19
7 The preparation timeline
for the DCC Group annual report should not be impacted by the current alert
level for Covid19. If the alert level were to increase beyond level one,
then the timeline may come under pressure.
8 Audit New Zealand have
produced reporting bulletins on matters likely to be impacted by the current
environment. In particular, reference has been made to valuation of property.
For the 2019/20 financial year the DCC will be revaluing the following items of
Property, Plant & Equipment:
· Roading Assets 30 June
2020 – fair value based on depreciable replacement cost
· Three Waters 1 July
2019 – fair value based on depreciable replacement cost
· Restricted Assets
(Parks & Recreation) 30 June 2020 – fair value
· Investment Property 30
June 2020 – fair market value
9 The valuers engaged to
complete these valuations will be well versed on the implications associated
with the current environment – in particular the likely impact on the
value of the DCC Investment Property portfolio.
10 In terms of the balance of land and
buildings not due for revaluation until year ended 30 June 2021, we will
provide an internal assessment, supported by guidance from our valuers where
appropriate, on whether the carrying values need to be amended.
11 In terms of the DCC consolidated
accounts, the main matter for consideration will be the valuation of the
Dunedin Railway assets. The DCHL Group Accountant will work with Audit
New Zealand on this matter.
NEW ACCOUNTING STANDARDS
NZ IRFS 16 Leases
12 Effective date 30 June 2020 for
profit entities.
13 Staff will liaise with Group
Accountant around any material impact of the DCC consolidated accounts.
PBE IPSAS 35 Consolidated Financial
Statements
14 Effective date 30 June 2020.
15 The standard provides an updated
definition of control of entities owned by the DCC and when full consolidation
is required.
16 An assessment will be performed on
whether previously separated entities need to be consolidated.
OPTIONS
17 Not applicable.
NEXT STEPS
18 The timetable will continue to be
updated as tasks are completed.
Signatories
|
Author:
|
Gavin Logie - Financial Controller
|
|
Authoriser:
|
Dave Tombs - General Manager Finance and Commercial
|
Attachments
|
|
Title
|
Page
|
|
⇩a
|
Audit NZ -Bulletin One.
Implications of COVID-19 for revaluations of property, plant and equipment'
and investment property
|
45
|
|
⇩b
|
Audit NZ Bulletin Two -
Implications of COVID-19 for service performance reporting.
|
55
|
|
SUMMARY OF CONSIDERATIONS
|
|
Fit with purpose of
Local Government
This
report provides a guideline of processes and procedures for the Subcommittee.
|
|
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 provides a guideline of processes and procedures for the Subcommittee.
|
|
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
This
report provides a guideline of processes and procedures for the Subcommittee.
|
|
Financial
considerations
Not
applicable – reporting only.
|
|
Significance
Not
applicable – reporting only.
|
|
Engagement –
external
The
timetable has been prepared in conjunction with Audit New Zealand.
|
|
Engagement -
internal
Not
applicable – reporting only.
|
|
Risks: Legal /
Health and Safety etc.
This
report provides a guideline of processes and procedures for the Subcommittee.
|
|
Conflict of
Interest
Not
applicable – reporting only.
|
|
Community Boards
There
are no known implications for Community Boards.
|
|
|
Audit and Risk Subcommittee
2 July 2020
|
|
|
Audit and Risk Subcommittee
2 July 2020
|
|
|
Audit and Risk Subcommittee
2 July 2020
|
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 - 20 May 2020 - Public Excluded
|
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)(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)(h)
The
withholding of the information is necessary to enable the local authority to
carry out, without prejudice or disadvantage, commercial activities.
S7(2)(g)
The
withholding of the information is necessary to maintain legal professional
privilege.
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.
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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|
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C2
Audit Engagement Letter and Audit Arrangements for Year Ending 30 June 2020
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S7(2)(i)
The
withholding of the information is necessary to enable the local authority to
carry on, without prejudice or disadvantage, negotiations (including
commercial and industrial negotiations).
|
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
DCC Policy Update Report
|
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.
|
|
|
C5
DCC Corporate Risk Register Update - June 2020
|
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
COVID-19 Risk Upate Report - June 2020
|
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.
|
|
|
C7
Internal Audit Workplan Update
|
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.
|
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 Actions Register
|
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.
|
|
|
C9
Update on the DCC External Audit Actions Register
|
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
ComplyWith Legal Compliance Report (Jan - Dec 2019)
|
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
Health and Safety Monthly Report for April / May 2020
|
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.
|
|
|
C12
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.
|
|
|
C13
Dunedin City Holdings Ltd - Update on Audit and Risk Activity
|
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.
|
|
|
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.
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.
