Notice of Meeting:

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

 

Date:                                                    Wednesday 31 August 2022

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

31 August 2022

 

 

ITEM TABLE OF CONTENTS                                                                                                                                         PAGE

 

1             Apologies                                                                                                                                                                    4

2             Confirmation of Agenda                                                                                                                                        4

3             Declaration of Interest                                                                                                                                           5

4             Confirmation of Minutes                                                                                                                                    10

4.1       Audit and Risk Subcommittee meeting - 16 June 2022                                                              10

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

5             Audit and Risk Subcommittee Work Plan 2022                                                                                          20

6             Financial Result for period ended 30 June 2022                                                                                        24

Resolution to Exclude the Public                                                                                                                        43

 


Audit and Risk Subcommittee

31 August 2022

 

 

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

31 August 2022

 

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 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 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' and Staff Register of Interest

6

 

 


Audit and Risk Subcommittee

31 August 2022

 

PDF Creator

PDF Creator

PDF Creator

PDF Creator

 


Audit and Risk Subcommittee

31 August 2022

 

Confirmation of Minutes

Audit and Risk Subcommittee meeting - 16 June 2022

 

 

RECOMMENDATIONS

That the Subcommittee:

a)     Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 16 June 2022 as a correct record.

 

 

 

Attachments

 

Title

Page

A

Minutes of Audit and Risk Subcommittee meeting  held on 16 June 2022

11

 

 


Audit and Risk Subcommittee

31 August 2022

 

 

 

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 16 June 2022, commencing at 2.00 pm

 

PRESENT

 

Chairperson

Warren Allen

 

Deputy Chairperson

Janet Copeland

 

 

Members

Cr Christine Garey

Mayor Aaron Hawkins

 

Cr Mike Lord

 

 

 

IN ATTENDANCE

Sandy Graham (Chief Executive Officer), Gavin Logie (Chief Financial Officer) and Hayley Knight (Quality, Compliance and Assurance Advisor)

 

 

Governance Support Officer                  Wendy Collard

 

 

 

 

1          Apologies

An apology was received from Cr Doug Hall

Moved (Warren Allen/Cr Mike Lord)

That the Subcommittee:

 

Accepts the apology from Cr Doug Hall

 

Motion carried

 

2          Confirmation of agenda

 

 

Moved (Warren Allen/Cr Christine Garey):

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.

 

 

Moved (Warren Allen/Cr Mike Lord):

That the Subcommittee:

 

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

b)     Confirms 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 2022

 

Moved (Warren Allen/Cr Christine Garey):

That the Subcommittee:

 

a)     Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 21 April 2022 as a correct record.

Motion carried

 

Part A Reports

5          Audit and Risk Subcommittee Work Plan 2022

 

A report from Civic provided a copy of the Audit and Risk Subcommittee Work Plan 2022 which had been aligned with work programmes scheduling and decision-making.

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

 

Moved (Warren Allen/Mayor Aaron Hawkins):

That the Subcommittee:

 

a)     Notes the Audit and Risk Subcommittee Work Plan 2022.

Motion carried (AR/2022/006)

 

6          Financial Results for period ended 30 April 2022

 

A report from Finance provided a copy of the Financial Results for the period ending 30 April 2022 report which was presented to the Council meeting held on 31 May 2022.

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 2022 report

Motion carried (AR/2022/007)

 

 

Resolution to exclude the public

Moved (Warren Allen/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 - 21 April 2022 - 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)(c)(i)

The withholding of the information is necessary to protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied.

 

S7(2)(h)

The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.

 

S7(2)(a)

The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person.

 

S7(2)(b)(i)

The withholding of the information is necessary to protect information where the making available of the information would disclose a trade secret.

 

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 Fee Letter for Year Ending 30 June 2022

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.

 

C4  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.

 

C5  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.

 

C6  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.

 

C7  Health and Safety Monthly Reporting for April 2022

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.

 

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  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.

 

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.

 

Motion carried (AR/2022/008)

 

The meeting moved into non-public at 2.18 pm and concluded at 4.14 pm.

 

 

 

 

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

CHAIRPERSON

   


Audit and Risk Subcommittee

31 August 2022

 

Part A Reports

 

Audit and Risk Subcommittee Work Plan 2022

Department: Civic

 

 

 

 

EXECUTIVE SUMMARY

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

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 2022.

 

 

 

Signatories

Author:

Wendy Collard - Governance Support Officer

Authoriser:

Sharon Bodeker - Acting Manager Governance

Attachments

 

Title

Page

a

Audit and Risk Subcommittee Workplan 2022

21

 

 


Audit and Risk Subcommittee

31 August 2022

 

PDF Creator

PDF Creator

PDF Creator


Audit and Risk Subcommittee

31 August 2022

 

 

Financial Result for period ended 30 June 2022

Department: Civic

 

 

 

 

EXECUTIVE SUMMARY

1          This report provides a copy of the Financial Results for the period ending 30 June 2022 report which will be presented to the Council meeting held on 31 August 2022.

 

RECOMMENDATIONS

That the Subcommittee:

a)     Notes the Financial Results for the period ending 30 June 2022 report

 

 

Signatories

Author:

Wendy Collard - Governance Support Officer

Authoriser:

Sharon Bodeker - Acting Manager Governance

Attachments

 

Title

Page

a

Financial Result for period ended 30 June 2022

25

 

 


Audit and Risk Subcommittee

31 August 2022

 

PDF Creator

PDF Creator

PDF Creator

PDF Creator


PDF Creator

PDF Creator


PDF Creator

PDF Creator

PDF Creator


PDF Creator


PDF Creator

PDF Creator

PDF Creator

PDF Creator

PDF Creator

PDF Creator

PDF Creator

PDF Creator


Audit and Risk Subcommittee

31 August 2022

 

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 - 16 June 2022 - 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)(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)(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.

 

.

 

C2  Report to the Council on the audit of 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.

 

C3  Audit Plan for Year Ending 30 June 2022

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.

 

C4  Report to the Council on the interim audit of Dunedin City Council for the year ended 30 June 2022

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  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  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.

 

C7  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.

 

C8  Draft Health, Safety and Wellbeing Policy

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  Health and Safety Monthly Reporting for May 2022

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  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.

 

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  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.

 

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 Chong Lim, Rudie Tomlinson and Monique Kruger (Audit NZ) be permitted to attend the meeting, after the public has been excluded, because of their knowledge of Item C2, C3 and C4  This knowledge, which would be of assistance in relation to the matters discussed, was relevant because he would be reporting on the item under consideration.