Notice of Meeting:

I hereby give notice that an ordinary meeting of the Audit and Risk Subcommittee will be held on:

 

Date:                                                    Thursday 27 August 2020

Time:                                                   2.00 pm

Venue:                                                Otaru Room, Civic Centre, The Octagon, Dunedin

 

Sandy Graham

Acting Chief Executive Officer

 

Audit and Risk Subcommittee

PUBLIC AGENDA

 

MEMBERSHIP

 

Chairperson

Susie Johnstone

 

Deputy Chairperson

Janet Copeland

 

 

Members

Cr Christine Garey

Cr Doug Hall

 

Mayor Aaron Hawkins

Cr Mike Lord

 

Senior Officer                                               Sandy Graham, Acting Chief Executive Officer

 

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.

 


Audit and Risk Subcommittee

27 August 2020

 

 

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 - 2 July 2020                                                                   13     

Part A Reports (Committee  has power to decide these matters)

5             Audit and Risk Subcommittee Work Plan 2020                                                                                          25            

Resolution to Exclude the Public                                                                                                                        30

 

 


Audit and Risk Subcommittee

27 August 2020

 

 

1          Apologies

At the close of the agenda no apologies had been received.

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.


Audit and Risk Subcommittee

27 August 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 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.

 

 

Attachments

 

Title

Page

a

Members' Register of Interest

7

  



Audit and Risk Subcommittee

27 August 2020

 

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Audit and Risk Subcommittee

27 August 2020

 

Confirmation of Minutes

Audit and Risk Subcommittee meeting - 2 July 2020

 

 

RECOMMENDATIONS

That the Subcommittee:

Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 02 July 2020 as a correct record.

 

 

 

Attachments

 

Title

Page

A

Minutes of Audit and Risk Subcommittee meeting  held on 2 July 2020

14

 

 


Audit and Risk Subcommittee

27 August 2020

 

 

 

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 02 July 2020, commencing at 2.00 pm

 

PRESENT

 

Chairperson

Susie Johnstone

 

Deputy Chairperson

Janet Copeland

 

 

Members

Cr Christine Garey

Mayor Aaron Hawkins

 

Cr Mike Lord

 

 

 

IN ATTENDANCE

Sue Bidrose (Chief Executive Officer), Sandy Graham (General Manager City Services), Dave Tombs (General Manager Finance and Commercial), Andrew Slater (Risk and Internal Audit Manager), Julian Tan (Director, Audit NZ) and Monique Kruger (Manager, Audit NZ)

 

Governance Support Officer                  Wendy Collard

 

 

 

 

1          Apologies

An apology was received from Mayor Aaron Hawkins (for early departure).

 

Moved: (Cr Christine Garey/Janet Copeland)

 

That the Subcommittee

 

Accepts the apology from Mayor Aaron Hawkins

 

Motion carried

 

 

2          Confirmation of agenda

 

 

Moved (Susie Johnstone/Cr Mike Lord):

That the Subcommittee

 

Confirms the agenda without addition or alteration

 

Motion carried (AR/2020/026)

 

 

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.

 

Susie Johnstone provided an update to her register of interest and declared that she was a member of the Office Of the Auditor Generals Audit and Risk Committee.

 

 

Moved (Mayor Aaron Hawkins/Cr Mike Lord):

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/2020/027)

 

4          Confirmation of Minutes

4.1       Audit and Risk Subcommittee meeting - 20 May 2020

 

Moved (Cr Christine Garey/Janet Copeland):

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.

Motion carried (AR/2020/028)

    

Part A Reports

5          Audit and Risk Subcommittee Work Plan 2020

 

A report from Civic provided a copy of the updated Audit and Risk Subcommittee Work Plan 2020 and  Governance and Financial Policies.

There was discussion on the additional ‘risk review’ work streams that had been added to the workplan and it was agreed that an update on Business Continuity Planning would be presented to the next Audit and Risk Subcommittee meeting.

 

 

Moved (Cr Mike Lord/Janet Copeland):

That the Subcommittee:

 

a)     Notes the Audit and Risk Subcommittee Work Plan.

Motion carried (AR/2020/029)

 

6          Financial Results

 

A report from Finance provided a copy of the Financial Results for the period ending 31 May 2020 report which had been presented to the Finance and Council Controlled Organisations Committee meeting held on 15 June 2020.

The General Manager Finance and Commercial (Dave Tombs) spoke to the report and responded to questions.

 

Moved (Susie Johnstone/Janet Copeland):

That the Subcommittee:

 

a)     Notes the Financial Results for the period ending 31 May 2020 report.

Motion carried (AR/2020/030)

 

7          Annual Report Timetable for Year Ended 30 June 2020

 

A report from Finance provided 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.

The report also considered new accounting standards and any other matters that may impact financial reporting for the year ended 30 June 2020.

The Director, Audit NZ (Julian Tan) spoke to the report and responded to questions.

 

Moved (Susie Johnstone/Mayor Aaron Hawkins):

That the Subcommittee:

 

a)         Notes the report as presented.

Motion carried (AR/2020/031)

             

 

Resolution to exclude the public

Moved (Susie Johnstone/Cr Christine Garey):

That the Subcommittee:

 

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

 

General subject of the matter to be considered

Reasons for passing this resolution in relation to each matter

Ground(s) under section 48(1) for the passing of this resolution

 

Reason for Confidentiality

C1  Audit and Risk Subcommittee 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.

 

.

 

C2  Audit Engagement Letter and Audit Arrangements for Year Ending 30 June 2020

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.

 

C3  Audit and Risk Subcommittee Action List 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.

 

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 Update 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.

 

Motion carried (AR/2020/032)

 

The meeting went into non-public at 2.43 pm and concluded at 5.08 pm.

 

 

 

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

CHAIRPERSON

   

 

     


Audit and Risk Subcommittee

27 August 2020

 

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          It should be noted that items without ticks shown have not been scheduled for action.

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:

Wendy Collard - Governance Support Officer

Authoriser:

Clare Sullivan - Team Leader Civic

Attachments

 

Title

Page

a

Audit and Risk Subcommittee Workplan

26

 

 


Audit and Risk Subcommittee

27 August 2020

 

PDF Creator


 

PDF Creator


 

PDF Creator


 

PDF Creator

            


Audit and Risk Subcommittee

27 August 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 - 2 July 2020 - Public Excluded

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).

 

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)(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)(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)(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.

 

.

 

C2  Audit and Risk Subcommittee Action List 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.

 

C3  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.

 

C4  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.

 

C5  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.

 

C6  Deloitte - Draft Property Current State Review 2020

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.

 

C7  DCC Corporate Risk Register Update - August 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.

 

C8  COVID-19 Risk Upate Report - August 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.

 

C9  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.

 

C10  Top 100 Suppliers

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.

The information in this report is commercially sensitive..

C11  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.

 

C12  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.

 

C13  Health and Safety Monthly Report for June 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.

 

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 Phil Sinclair (Crowe Horwath) and Martyn Solomon (Crowe Horwath) be permitted to remain at the meeting, after the public has been excluded, because of their knowledge of Items C3 and C4.  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