Notice of Meeting:

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

 

Date:                                                    Wednesday 3 November 2021

Time:                                                   2.00 pm

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

 

Sandy Graham

Chief Executive Officer

 

Audit and Risk Subcommittee

PUBLIC AGENDA

 

MEMBERSHIP

 

Chairperson

Warren Allen

 

Deputy Chairperson

Janet Copeland

 

 

Members

Cr Christine Garey

Cr Doug Hall

 

Mayor Aaron Hawkins

Cr Mike Lord

 

Senior Officer                                               Gavin Logie, Chief Financial 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

3 November 2021

 

 

ITEM TABLE OF CONTENTS                                                                                                                                         PAGE

 

1             Apologies                                                                                                                                                                    4

2             Confirmation of Agenda                                                                                                                                        4

3             Declaration of Interest                                                                                                                                           5

4             Confirmation of Minutes                                                                                                                                    11

4.1       Audit and Risk Subcommittee meeting - 24 June 2021                                                              11     

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

5             Audit and Risk Subcommittee Work Plan 2021- 2022                                                                             22

6             Financial Results for period ending 30 September 2021                                                                        27            

Resolution to Exclude the Public                                                                                                                        45

 

 


Audit and Risk Subcommittee

3 November 2021

 

 

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

3 November 2021

 

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 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 Committee:

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

Register of Interests

7

  



Audit and Risk Subcommittee

3 November 2021

 

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Audit and Risk Subcommittee

3 November 2021

 

Confirmation of Minutes

Audit and Risk Subcommittee meeting - 24 June 2021

 

 

 

RECOMMENDATIONS

That the Subcommittee:

a)     Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 24 June 2021 as a correct record.

 

 

 

Attachments

 

Title

Page

A

Minutes of Audit and Risk Subcommittee meeting  held on 24 June 2021

12

 

 


Audit and Risk Subcommittee

3 November 2021

 

 

 

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 24 June 2021, commencing at 2.00 pm

 

PRESENT

 

Chairperson

Warren Allen

 

Deputy Chairperson

Janet Copeland

 

 

Members

Cr Christine Garey

Cr Doug Hall

 

Mayor Aaron Hawkins

 

 

 

IN ATTENDANCE

Sandy Graham (Chief Executive Officer), Gavin Logie (Chief Financial Officer) and Andrew Slater (Risk and Internal Audit Manager).

 

Governance Support Officer                  Wendy Collard

 

 

 

1          Apologies

Moved (Warren Allen/Mayor Aaron Hawkins):

That the Subcommittee:

 

Accepts the apology from Cr Mike Lord (for absence) and Mayor Aaron Hawkins (for early departure).

 

Motion carried

 

2          Confirmation of agenda

 

 

Moved (Mr Warren Allen/Cr Doug Hall):

That the Subcommittee:

 

Confirms the agenda without addition or alteration

 

Motion carried

 

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.

 

Warren Allen provided an update to his register of interest.

 

 

Moved (Warren Allen/Mayor Aaron Hawkins):

That the Subcommittee:

 

a)     Amends the Elected or Independent Members' Interest Register attached ; and

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

Motion carried

 

4          Confirmation of Minutes

4.1       Audit and Risk Subcommittee meeting - 21 April 2021

 

Moved (Warren Allen/Ms Janet Copeland):

That the Subcommittee:

 

a)     Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 21 April 2021 as a correct record.

Motion carried

    

Part A Reports

5          Audit and Risk Subcommittee Work Plan 2021

 

A report from Civic provided the revised Audit and Risk Subcommittee Work Plan 2021 which had been aligned with work programmes scheduling and decision-making.

 

Moved (Warren Allen/Mayor Aaron Hawkins):

That the Subcommittee:

 

a)     Notes the Audit and Risk Subcommittee Work Plan.

Motion carried (AR/2021/021)

 

6          Financial Results for period ending 30 April 2021

 

A report from Finance provided a copy of the Financial Results for the period ending 30 April  2021 report which was presented to the Council meeting held on 25 May 2021.

The Chief Executive Officer (Sandy Graham) and the Chief Financial Officer (Gavin Logie) spoke to the report and responded to questions.

 

 

Moved (Warren Allen/Janet Copeland):

That the Subcommittee:

 

a)     Notes the Financial Results for the period ending 30 April 2021 report.

Motion carried (AR/2021/026)

             

 

Resolution to exclude the public

Moved (Warren Allen/Mayor Aaron Hawkins):

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 - 21 April 2021 - Public Excluded

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)(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)(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.

 

S6(b)

The making available of the information would be likely to endanger the safety of a person.

 

.

 

C2  Audit Plan for Year Ending 30 June 2021

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  10 Year Plan 2021-31 Update Report

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.

Discussions are still to be held with the auditors to finalise the 10 year plan 2021-31 document..

C4  Health and Safety Monthly Reporting for April 2021

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..

C5  Audit and Risk Subcommittee Actions 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.

 

C6  DCC Corporate Risk Register Update

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  DCC Risk 'Deep Dive' - Cyber Risk

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.

 

C8  Legal Matters

S7(2)(g)

The withholding of the information is necessary to maintain legal professional privilege.

S48(1)(a)

The public conduct of the part of the meeting would be likely to result in the disclosure of information for which good reason for withholding exists under section 7.

 

C9  Internal Audit 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.

 

C10  DCC Internal Audit Actions Update

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.

 

C11  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.

 

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  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.

 

C14  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 in 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/2021/027)

 

 

The meeting moved into confidential at 2.12 pm and concluded at 4.48 pm.

 

 

 

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

CHAIRPERSON

   

 

     


Audit and Risk Subcommittee

3 November 2021

 

Part A Reports

Audit and Risk Subcommittee Work Plan 2021- 2022

Department: Civic

 

 

 

EXECUTIVE SUMMARY

1          This report provides a copy of the revised Audit and Risk Subcommittee Work Plan 2021-2022 which has been aligned with work programmes scheduling and decision-making.

2          Please note that the Governance and Financial Policies are included as an appendix to the Work Plan.

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

4          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 2021-2022.

 

 

 

Signatories

Author:

Wendy Collard - Governance Support Officer

Authoriser:

Clare Sullivan - Manager Governance

Attachments

 

Title

Page

a

Audit and Risk Subcommittee Work Plan

23

 

 


Audit and Risk Subcommittee

3 November 2021

 

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Audit and Risk Subcommittee

3 November 2021

 

 

Financial Results for period ending 30 September 2021

Department: Civic

 

 

 

EXECUTIVE SUMMARY

1          This report provides a copy of the Financial Results for the period ending 30 September 2021 report which was presented to the Council meeting held on 27 October 2021.

 

RECOMMENDATIONS

That the Subcommittee:

a)     Notes the Financial Results for the period ending 30 September 2021 report.

 

 

Signatories

Author:

Wendy Collard - Governance Support Officer

Authoriser:

Clare Sullivan - Manager Governance

Attachments

 

Title

Page

a

Financial Results - period ended 30 September 2021

28

 

 


Audit and Risk Subcommittee

3 November 2021

 

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Audit and Risk Subcommittee

3 November 2021

 

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 - 24 June 2021 - 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)(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.

 

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)(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)(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 Actions 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  Audit NZ Report on the DCC 10 year plan (LTP) June 2021-31

S7(2)(b)(ii)

The withholding of the information is necessary to protect information where the making available of the information would be likely unreasonably to prejudice the commercial position of the person who supplied or who is the subject of the information.

S48(1)(a)

The public conduct of the part of the meeting would be likely to result in the disclosure of information for which good reason for withholding exists under section 7.

 

C4  Report to the Council on the Interim Audit of the Dunedin City Council for the year ended 30 June 2021

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.

 

C5  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.

 

C6  DCC External Audit Actions Update

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  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.

 

C8  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.

 

C9  Health and Safety Monthly Reporting for August 2021

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.

 

C10  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.

 

C11  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.

 

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.