Agenda of Audit and Risk Subcommittee - Thursday, 30 November 2023

Audit and Risk Subcommittee

30 November 2023

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 07 September 2023, commencing at 2.00 pm

PRESENT

Chairperson	Warren Allen
Deputy Chairperson	Janet Copeland
Members	Cr Christine Garey	Cr Cherry Lucas
	Mayor Jules Radich	Cr Lee Vandervis

IN ATTENDANCE

Sandy Graham (Chief Executive Officer), Carolyn Allan (Acting Chief Financial Officer), Graeme Riley (Chief Information Officer) and Hayley Knight (Quality, Compliance and Business Assurance Advisor)

Governance Support Officer Wendy Collard

1 APOLOGIES

Moved (Mr Warren Allen/Cr Christine Garey):

That the Subcommittee:

Accepts the apology from Cr Sophie Barker

Motion carried (AR/2023/028)

2 CONFIRMATION OF AGENDA

Moved (Warren Allen/Mayor Jules Radich):

That the Subcommittee:

Confirms the agenda without addition or alteration

Motion carried (AR/2023/029)

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.

Mr Allen provided an update to his Register of Interest.

Moved (Warren Allen/Cr Cherry Lucas):

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/2023/030)

4 Confirmation of Minutes

4.1 Audit and Risk Subcommittee meeting - 22 June 2023

Moved (Warren Allen/Janet Copeland):

That the Subcommittee:

a) Confirms the public part of the minutes of the Audit and Risk Subcommittee meeting held on 22 June 2023 as a correct record.

Motion carried (AR/2023/031)

Part A Reports

5 Audit and Risk Subcommittee Work Plan 2023/2024

A report from Civic provided a copy of the Audit and Risk Subcommittee Work Plan for 2023/2024 which has been aligned with work programmes scheduling and decision-making.

The Chief Executive Officer spoke to the report and responded to questions.

Moved (Warren Allen/Mayor Jules Radich):

That the Subcommittee:

a) Notes the Audit and Risk Subcommittee Work Plan for 2023/2024

Motion carried (AR/2023/032)

6 Financial Result - Year Ended 30 June 2023

A report from Finance provided a copy of the financial results for the year ended 30 June 2023 and the financial position as at that date that was presented to the Finance and Council Controlled Organisations Committee meeting held on 15 August 2023.

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

Moved (Warren Allen/Cr Christine Garey):

That the Subcommittee:

a) Notes the Financial Performance for the year ended 30 June 2023 and the Financial Position as at that date.

b) Notes that the year end result is subject to final adjustments and external audit by Audit New Zealand.

Motion carried (AR/2023/033)

RESOLUTION TO EXCLUDE THE PUBLIC

Moved (Warren Allen/Janet Copeland):

That the Subcommittee:

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

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 - 22 June 2023 - 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)(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 DCC Risk 'Deep Dive' - BIS Strategy and Cybersecurity	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 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.
C4 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.
C5 Audit Fees for Years ending 30 June 2023 through to 30 June 2025	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.
C6 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..
C7 Data Analytics 2021/22	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 Health and Safety Monthly Reporting for June 2023	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.
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 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.
C11 Protected Disclosure Register - August 2023	S7(2)(a) The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person. S7(2)(c)(i) The withholding of the information is necessary to protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information or information from the same source and it is in the public interest that such information should continue to be supplied.	S48(1)(a) The public conduct of the part of the meeting would be likely to result in the disclosure of information for which good reason for withholding exists under section 7.
C12 Investigation Register - August 2023	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/2023/034)

The meeting moved into non-public at 2.23 pm and concluded at 4.40 pm.

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

CHAIRPERSON

Audit and Risk Subcommittee

30 November 2023

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 Friday 27 October 2023, commencing at 2.00 pm

PRESENT

Chairperson	Warren Allen
Deputy Chairperson	Janet Copeland
Members	Cr Christine Garey	Cr Cherry Lucas
	Mayor Jules Radich	Cr Lee Vandervis

IN ATTENDANCE

Sandy Graham (Chief Executive Officer), Carolyn Allan (Chief Financial Officer (Acting)), Jasmine Lamorie (Senior Corporate Planner), Rudie Tomlinson (Director, Audit NZ) and Monique Kruger (Manager, Audit NZ)

Governance Support Officer Wendy Collard

1 APOLOGIES

There were no apologies.

2 CONFIRMATION OF AGENDA

Moved (Warren Allen/Cr Christine Garey):

That the Subcommittee:

Confirms the agenda without addition or alteration

Motion carried (AR/2023/040)

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/Mayor Jules Radich):

That the Subcommittee:

a) Notes the Elected or Independent Members' Interest Register attached as Attachment A; and

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

Motion carried (AR/2023/041)

Resolution to exclude the public

Moved (Warren Allen/ Janet Copeland):

That the Subcommittee:

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

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 Dunedin City Council Annual Report for the year ended 30 June 2023

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.

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.

That 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 C1. This knowledge, which would been of assistance in relation to the matters discussed, was relevant because they would be reporting on the item under consideration.

Motion carried (AR/2023/042)

The meeting entered into non-pubic at 2.11 pm and concluded at 3.05 pm.

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

CHAIRPERSON

Audit and Risk Subcommittee

30 November 2023

Audit and Risk Subcommittee Actions Report

Department: Finance

EXECUTIVE SUMMARY

1 This report provides an update on the progress of various sundry matters that have been noted by the Subcommittee.

RECOMMENDATIONS

That the Subcommittee:

a) Notes the Audit and Risk Subcommittee Actions Report as of November 2023.

DISCUSSION

10 Year Plan – Update

2 10 Year Plan workstreams are progressing with allocated tasks to meet deliverables for the 10-year plan.

3 A programme of Councillor workshops on 10-year plan topics is in progress. To date, workshop topics have included levels of service, rating and differentials, Revenue and Financing Policy, and Groups of Activities.

4 Workstreams continue to prepare and present supporting information and reports for Council on items required for the 10-year plan document, such as the groups of activities structure, and have also presented reports related to items for 10 Year Pan budget or consultation consideration, such as the Zero Carbon implementation plan.

5 In October DCC held an early engagement process which included an online survey and comments wall, as well as engagement with specific groups. There were 859 survey responses and 400 comments on the wall. The engagement feedback will be presented to Council for its consideration in developing the 10-year plan.

6 Audit NZ will be commencing its interim audit of the 10-year plan in November, looking at areas such as our planning documentation, workshop content, reports presented to Council to date, and Asset Management Plans.

Annual Report – Update

7 The DCC annual report for the year ended 30 June 2023 was adopted by Council at its meeting held 30 October 2023. The following recommendations were approved:

Moved (Mayor Jules Radich/Cr Cherry Lucas):

That the Council:

a) Approves the Dunedin City Council Annual Report for the financial year ended 30 June 2023.

b) Delegates the Chief Executive the authority to make any minor editing required to the approved Annual Report for the year ended 30 June 2023.

c) Authorises the Mayor and Chief Executive to sign the Statement of Compliance and Responsibility on behalf of Council.

d) Authorises the Mayor and Chief Executive to sign the Letter of Representation to the auditor on behalf of Council.

e) Receives the Audit Report on the Annual Report for the year ended 30 June 2023; and

f) Adopts the audited Annual Report for the year ended 30 June 2023.

Division

The Council voted by division

For: Crs Bill Acklin, Sophie Barker, David Benson-Pope, Christine Garey, Kevin Gilbert, Carmen Houlahan, Marie Laufiso, Cherry Lucas, Lee Vandervis, Steve Walker, Brent Weatherall, Andrew Whiley and Mayor Jules Radich (13).

Against: Nil

Abstained: Nil

The division was declared CARRIED by 13 votes to 0

Motion carried (CNL/2023/262)

8 The Summary Annual Report for the year ended 30 June 2023 incorporating the associated audit opinion is nearing completion. Both the full annual report and this summary will be published on the DCC’s website on 30 November 2023 – the statutory deadline.

Insurance Renewal - Update

9 As previously advised, the following cover was confirmed for the current financial year effective from 1 July 2023. The remaining liability policy renewal was being compiled.

· Material Damage Above Ground

· Business Interruption Above Ground

· Below Ground Infrastructure

· Fine Arts

· Civil Engineering – Taieri River Water Supply Bridges

· Motor Vehicle

· Liability Policies – Internet, Crime, D&O

· Travel and Personal Accident

10 The liability programme has now been fully renewed with effect from 1 November 2023:

· Primary Public Liability

· Professional indemnity

· Employers Liability

· Statutory Liability

· Excess Public Liability and Professional Indemnity

11 The insurers had requested additional information on the business interruption (BI) cover for Council. We have engaged Aon to assist in completing a review of the BI cover to ensure the necessary information can be provided. This review will include an analysis of DCC income statements for each area of the organisation with a view to right-sizing the BI cover required. This work is ongoing.

3 Waters Reform – Update

Affordable Waters Reform – Uncertainty

12 We are currently awaiting updated guidance from central government following the general election and coalition agreements.

13 Until legislation is changed, Council is bound by the current Water Services Entities Act 2022 and other relevant legislation and planning is proceeding on that basis.

Policy Updates

14 DCC policies that are currently undergoing review include:

o Conflict of Interest – DCC Officers

o Koha

o Leave Management

o Information Management Policy

o ICT Acceptable Use Policy

o Staff Code of Conduct

International Fraud Awareness Week

15 International Fraud Awareness Week was on from 12^th to 18^th November 2023.

16 The DCC put out internal communications to staff to encourage them to refresh themselves on DCC policies and processes.

17 Staff who were interested were pointed to webinars hosted by the New Zealand Serious Fraud Office on digital fraud. The recordings are still available for viewing at the following link:

Fraud Awareness Week 2023 - Serious Fraud Office, New Zealand (sfo.govt.nz)

Signatories

Author:	Hayley Knight - Quality, Compliance and Business Assurance Advisor
Authoriser:	Carolyn Allan - Acting Chief Financial Officer

Attachments

There are no attachments for this report.

SUMMARY OF CONSIDERATIONS

Fit with purpose of Local Government

This report provides an update on the progress made by Council to deliver upon the activities identified by the Audit and Risk Subcommittee, which is a regulatory function and considered good quality and cost effective.

Fit with strategic framework

	Contributes	Detracts	Not applicable
Social Wellbeing Strategy	☒	☐	☐
Economic Development Strategy	☒	☐	☐
Environment Strategy	☒	☐	☐
Arts and Culture Strategy	☒	☐	☐
3 Waters Strategy	☒	☐	☐
Spatial Plan	☒	☐	☐
Integrated Transport Strategy	☒	☐	☐
Parks and Recreation Strategy	☒	☐	☐
Other strategic projects/policies/plans	☐	☐	☒

The work of the Audit and Risk Subcommittee seeks to underpin the ongoing critical review and improvement of Council business activities, governance mechanisms and support the realisation of its strategic objectives.

Māori Impact Statement

There are no known impacts for Māori.

Sustainability

There are no implications for sustainability.

LTP/Annual Plan / Financial Strategy /Infrastructure Strategy

There are no known implications.

Financial considerations

No financial implications have been identified.

Significance

This report is considered low in terms of the Council’s Significance and Engagement Policy.

Engagement – external

No external engagement has been undertaken.

Engagement - internal

Activities noted herein include cross Council engagement and collaboration.

Risks: Legal / Health and Safety etc.

No risks have been identified.

Conflict of Interest

No conflicts of interest have been identified.

Community Boards

There are no known implications for the Community Boards.

Audit and Risk Subcommittee

30 November 2023

Financial Result - Period Ended 30 September 2023

Department: Finance

EXECUTIVE SUMMARY

1 This report provides the financial results for the period ended 30 September 2023 and the financial position as at that date which will be presented to the Council meeting being held on Tuesday, 28 November 2023.

2 As this is an administrative report only, there are no options or Summary of Considerations.

RECOMMENDATIONS

That the Subcommittee:

a) Notes the Financial Performance for the period ended 30 September 2023 and the Financial Position as at that date.

BACKGROUND

3 This report provides the financial statements for the period ended 30 September 2023. It includes reports on financial performance, financial position, cashflows and capital expenditure. The operating result is also shown by group, including analysis by revenue and expenditure type.

DISCUSSION

4 Revenue was $91.690 million for the year or $1.721 million greater than budget.

5 External revenue was unfavourable $1.193 million to budget due to lower than expected revenue from water sales, parking, and Building Services activity. These unfavourable variances were partially offset by increased revenue in Transport, landfill activity and Parks.

6 Grants revenue was favourable $2.597 million due to $3.635 million of additional roading funding reflecting a higher level of maintenance and capital delivery. This favourable variance was partially offset by $677k reform funding and $532k Events funding relating to hosting the recent FIFA World Cup event which was received in June 2023.

7 Expenditure was $113.525 million for the year or $1.932 million greater than budget. Operational expenditure was greater than expected due to additional roading and three waters maintenance expenditure and unbudgeted costs to update the Bird Management Plan at the Green Island landfill.

8 These unfavourable variances were partially offset by savings in interest and personnel costs.

9 The volatility of world markets continues to impact the performance of the Waipori Fund. For the three months to September, Australian and NZ equities have reduced in fair value, with international equities also recording decreases in values.

10 Capital expenditure was $49.292 million or 105% of budget. Expenditure on the retail Quarter Upgrade was ahead of budget reflecting the project being ahead of the original programme for both the central carriageway and enabling works. This expenditure is offset by an underspend in Parks and Recreation reflecting delays in the Moana Pool upgrade project and the associated hydroslide replacement.

NEXT STEPS

11 Financial Result Reports continue be presented to future meetings of either the Finance and Council Controlled Organisation Committee or Council.

Signatories

Authoriser:

Carolyn Allan - Acting Chief Financial Officer

Attachments

	Title	Page
⇩a	Summary Financial Information	37
⇩b	Statement of Financial Performance	38
⇩c	Statement of Financial Position	39
⇩d	Statement of Cashflow	40
⇩e	Capital Expenditure Summary by Activity	41
⇩f	Detailed Capital Expenditure Programme	42
⇩g	Summary of Operating Variances	46
⇩h	Financial Review	47

Audit and Risk Subcommittee

30 November 2023

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 - 7 September 2023 - 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)(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)(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 Confirmation of the Confidential Minutes of Audit and Risk Subcommittee meeting - 27 October 2023 - Public Excluded	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.	.
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 DCC External Audit Actions Update - November 2023	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 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.
C6 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.
C7 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.
C8 Protected Disclosure Register - November 2023	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.
C9 Investigation Register - November 2023	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.

That Mark Cervantes and Andrew Zavitsanos (Crowe) be permitted to attend the meeting, after the public has been excluded, because of their knowledge of Item C3. This knowledge, which would been of assistance in relation to the matters discussed, was relevant because they would be reporting on the item under consideration.

	Title	Page
A ⇩	Minutes of Audit and Risk Subcommittee meeting held on 7 September 2023	11

Author:	Wendy Collard - Governance Support Officer
Authoriser:	Clare Sullivan - Manager Governance

Author:	Jane Pearce - Health and Safety Manager
Authoriser:	Robert West - General Manager Corporate and Quality