Agenda of Audit and Risk Committee

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

Date:

Time:

Meeting Room:

Venue:

Tuesday, 15 September 2015

10.00am

Room 1, Level 26
135 Albert Street
Auckland

Audit and Risk Committee

OPEN AGENDA

MEMBERSHIP

Chairperson	Cr Bill Cashmore
Deputy Chairperson
Members	Cr Cameron Brewer
	Cr Ross Clow
	Mr Paul Conder, CA
	Cr Linda Cooper, JP
	Cr Sharon Stewart, QSM
	Mr Roy Tiffin, FCA
	Cr Sir John Walker, KNZM, CBE
	Cr Penny Webster
Ex-officio	Mayor Len Brown, JP
	Deputy Mayor Penny Hulse

(Quorum 5 members)

Mike Giddey

Democracy Advisor

10 September 2015

Contact Telephone: (09) 890 8143

Email: mike.giddey@aucklandcouncil.govt.nz

Website: www.aucklandcouncil.govt.nz

Please note: Any attachments listed within this agenda as “Under Separate Cover” can be found at the Auckland Council website http://infocouncil.aucklandcouncil.govt.nz/.

TERMS OF REFERENCE

Responsibilities

The Audit and Risk Committee will be responsible for:

· Providing objective advice and recommendations to the Governing Body regarding the sufficiency, quality and results of assurance on the adequacy and functioning of the council’s risk management, control and governance frameworks and processes.

· Exercising active oversight of all areas of Auckland Council control and accountability (including Council Controlled Organisations), in an integrated and systematic way, such that the results of risk and assurance reviews and external audits may be incorporated in the priority-setting and strategic planning processes.

· Liaison with Audit NZ and, where necessary, the audit committees of CCOs to ensure robust financial audits and reviews of the Auckland Council group

Exclusion of the public – who needs to leave the meeting

Members of the public

All members of the public must leave the meeting when the public are excluded unless a resolution is passed permitting a person to remain because their knowledge will assist the meeting.

Those who are not members of the public

General principles

· Access to confidential information is managed on a “need to know” basis where access to the information is required in order for a person to perform their role.

· Those who are not members of the meeting (see list below) must leave unless it is necessary for them to remain and hear the debate in order to perform their role.

· Those who need to be present for one confidential item can remain only for that item and must leave the room for any other confidential items.

· In any case of doubt, the ruling of the chairperson is final.

Members of the meeting

· The members of the meeting remain (all Governing Body members if the meeting is a Governing Body meeting; all members of the committee if the meeting is a committee meeting).

· However, standing orders require that a councillor who has a pecuniary conflict of interest leave the room.

· All councillors have the right to attend any meeting of a committee and councillors who are not members of a committee may remain, subject to any limitations in standing orders.

Independent Māori Statutory Board

· Members of the Independent Māori Statutory Board who are appointed members of the committee remain.

· Independent Māori Statutory Board members and staff remain if this is necessary in order for them to perform their role.

Staff

· All staff supporting the meeting (administrative, senior management) remain.

· Other staff who need to because of their role may remain.

Local Board members

· Local Board members who need to hear the matter being discussed in order to perform their role may remain. This will usually be if the matter affects, or is relevant to, a particular Local Board area.

Council Controlled Organisations

· Representatives of a Council Controlled Organisation can remain only if required to for discussion of a matter relevant to the Council Controlled Organisation.

Audit and Risk Committee

15 September 2015

ITEM TABLE OF CONTENTS PAGE

1 Apologies 7

2 Declaration of Interest 7

3 Confirmation of Minutes 7

4 Petitions 7

5 Public Input 7

6 Local Board Input 7

7 Extraordinary Business 8

8 Notices of Motion 8

9 Election of Deputy Chairperson 9

10 Office of the Auditor-General and Audit New Zealand briefing 11

11 Draft 2014/2015 Annual Report and Summary Annual Report for Auckland Council and Group 13

Please note: The attachments listed within this report as “Under Separate Cover” can be found at the Auckland Council website http://infocouncil.aucklandcouncil.govt.nz/.

12 Audit New Zealand Long-term Plan Management Report 17

13 Update on Enterprise Risk Management Activities 29

14 Consideration of Extraordinary Items

PUBLIC EXCLUDED

15 Procedural Motion to Exclude the Public 47

C1 Office of the Auditor-General and Audit New Zealand briefing 47

C2 Update on Council-controlled Organisation Risk 47

C3 Update on Internal Audit Activities 48

C4 Update on Integrity and Investigation Activities 48

1 Apologies

Apologies from Cr CE Brewer, Mayor LCM Brown, Cr LA Cooper and Deputy Mayor PA Hulse have been received.

2 Declaration of Interest

Members are reminded of the need to be vigilant to stand aside from decision making when a conflict arises between their role as a member and any private or other external interest they might have.

3 Confirmation of Minutes

That the Audit and Risk Committee:

a) confirm the ordinary minutes of its meeting, held on Wednesday, 29 July 2015, including the confidential section, as a true and correct record.

4 Petitions

At the close of the agenda no requests to present petitions had been received.

5 Public Input

Standing Order 7.7 provides for Public Input. Applications to speak must be made to the Democracy Advisor, in writing, no later than one (1) clear working day prior to the meeting and must include the subject matter. The meeting Chairperson has the discretion to decline any application that does not meet the requirements of Standing Orders. A maximum of thirty (30) minutes is allocated to the period for public input with five (5) minutes speaking time for each speaker.

At the close of the agenda no requests for public input had been received.

6 Local Board Input

Standing Order 6.2 provides for Local Board Input. The Chairperson (or nominee of that Chairperson) is entitled to speak for up to five (5) minutes during this time. The Chairperson of the Local Board (or nominee of that Chairperson) shall wherever practical, give one (1) day’s notice of their wish to speak. The meeting Chairperson has the discretion to decline any application that does not meet the requirements of Standing Orders.

This right is in addition to the right under Standing Order 6.1 to speak to matters on the agenda.

At the close of the agenda no requests for local board input had been received.

7 Extraordinary Business

Section 46A(7) of the Local Government Official Information and Meetings Act 1987 (as amended) states:

“An item that is not on the agenda for a meeting may be dealt with at that meeting if-

(a) The local authority by resolution so decides; and

(b) The presiding member explains at the meeting, at a time when it is open to the public,-

(i) The reason why the item is not on the agenda; and

(ii) The reason why the discussion of the item cannot be delayed until a subsequent meeting.”

Section 46A(7A) of the Local Government Official Information and Meetings Act 1987 (as amended) states:

“Where an item is not on the agenda for a meeting,-

(a) That item may be discussed at that meeting if-

(i) That item is a minor matter relating to the general business of the local authority; and

(ii) the presiding member explains at the beginning of the meeting, at a time when it is open to the public, that the item will be discussed at the meeting; but

(b) no resolution, decision or recommendation may be made in respect of that item except to refer that item to a subsequent meeting of the local authority for further discussion.”

8 Notices of Motion

At the close of the agenda no requests for notices of motion had been received.

Audit and Risk Committee

15 September 2015

Election of Deputy Chairperson

File No.: CP2015/18511

Purpose

1. To elect a deputy chairperson for the Audit and Risk Committee.

Executive Summary

2. With the resignation of Councillor Casey from the committee, the position of deputy chairperson is vacant.

3. The Local Government Act 2002 (schedule 7, clause 25) requires that when the deputy chairperson of a committee is elected the committee must first resolve whether voting system A or voting system B will be used.

4. Voting system A requires the successful candidate to receive the votes of a majority of the members of the committee who are present and voting. If there are three or more candidates, the first round of voting might result in votes being spread so that no candidate receives a majority of votes. In this case the candidate with the fewest votes drops off and another round of voting is held. This continues until a candidate receives the votes of a majority of the members.

5. Voting system B requires a candidate to receive more votes than any other candidate and maybe appropriate where there are only two candidates for the position. Ties are resolved by lot. The most common method of resolving a tie by lot is through a coin toss, but other methods that rely on chance can be used, such as pulling a paper out of a box. Whichever method is used, it should be undertaken by someone who is impartial and trusted at the meeting.

6. The chairperson may invite nominations for deputy chairperson before the committee resolves which voting system to use, by calling for nominations and seeking a seconder for each nomination. The chairperson has the option to give candidates the opportunity to confirm they accept the nomination and make a statement in their favour. Candidates are able to vote for themselves.

7. If there is only one candidate the chairperson can declare that person as deputy chairperson.

8. The result of the election is based on the number of votes each candidate received. There is no need for a resolution confirming the result as this will be stated in the minutes.

Recommendation/s

That the Audit and Risk Committee:

a) agree to elect a deputy chairperson.

b) agree to adopt voting system A or B as appropriate.

Attachments

There are no attachments for this report.

Signatories

Author

Mike Giddey - Democracy Advisor

Authorisers

Marguerite Delbet - Manager Democracy Services

Mark Maloney - Head of Internal Audit

Phil Wilson - Governance Director

Audit and Risk Committee

15 September 2015

Draft 2014/2015 Annual Report and Summary Annual Report for Auckland Council and Group

File No.: CP2015/16634

Purpose

1. To inform the Audit and Risk Committee of the process followed to prepare the 2014/2015 Annual Report and Summary Annual Report for Auckland Council and group. The Auditor-General will comment on the audit process and status of the audit of these documents at this meeting.

Executive Summary

2. The Governing Body, at the meeting to be held on 24 September 2015, will be asked to adopt the Full Annual Report (FAR) and Summary Annual Report (SAR) for the Auckland Council group. Preparing and publishing an Annual Report is a legislative requirement.

3. The FAR covering the twelve months to 30 June 2015 has been prepared by council officers and audited by Audit New Zealand on behalf of the Auditor-General. The FAR compares and comments on the performance of council and the group against the budgets and operating targets set in the annual plan.

4. The Auditor-General will comment on the audit process and status of the audit of the FAR and SAR at this meeting.

5. This report recommends that the Audit and Risk Committee notes that there are no significant outstanding audit or process issues in respect of the 2014/2015 Annual Report and the Summary Annual Report for Auckland Council and group.

Recommendation/s

That the Audit and Risk Committee:

a) note that there are no significant outstanding audit issues in respect of the audit and process of preparing of the 2014/2015 Annual Report and the Summary Annual Report for Auckland Council and group.

b) recommend the 2014/2015 Annual Report and the Summary Annual Report for Auckland Council and group to the Finance and Performance Committee for recommendation to the Governing Body for adoption.

Comments

6. The Audit and Risk Committee’s terms of reference include:

· Liaise with Audit New Zealand to ensure robust financial audit and reviews of the Auckland Council group.

7. The Audit and Risk Committee reviews the quality of the annual report, and the processes applied by management to prepare the report. The Finance and Performance Committee reviews and enquires into the financial and operational performance of the group.

8. This report, together with the comments from the Auditor-General at this meeting and the report from Audit New Zealand, assists the committee to fulfil their duty.

Financial Markets Conduct Act

9. The Financial Markets Conduct Act (FMCA) governs all retail bonds issued by Auckland Council since amalgamation in November 2010 (under its Master Trust Deed).Council is currently in the process of reviewing the Debenture Trust Deed (which governs the retail bonds issued by the former Manukau City Council) and will update it to the extent required by law to ensure it complies with the requirements of the FMCA. Council is required to fully comply with the FMCA by 1 December 2016.

10. Auckland Council Legal Services will be providing specific legal compliance sign-off to the chief executive prior to adoption by the Governing Body.

11. The following commentary relates to the Annual Report for Auckland Council group Volume Three: Financial Statements.

Asset revaluations

12. The group has an accounting policy to report major asset classes at fair value. To meet this, the classes of assets are revalued on a three-yearly cycle. On this basis operational land and buildings were revalued at June 2014 and restricted land and buildings (parks and reserves) at June 2015. During 2015 the following infrastructure asset classes were also revalued: stormwater, water and wastewater, wharves and art works. All other asset classes were assessed to confirm they are still recorded at Fair Value.

13. The total revaluation gain was $1,031 million. The gain was largely due to the revaluation of three classes of assets: stormwater $420 million; water and wastewater $259 million and parks, reserves and buildings $348 million. Other assets such as wharves and works of art were also revalued.

Impairment of work in progress for property, plant and equipment (PPE) and intangibles

14. At the council group level we wrote off work in progress of $20 million comprising:

Auckland Transport

· $8 million for PPE projects abandoned

Auckland Council

· $6 million for PPE Hobsonville Marine precinct (due to changes in design for this development); and

· $6 million for previously incurred intangible costs (including designing Newcore systems to run on Pathway software rather than SAP) as a result of an on-going effort to upgrade software platforms throughout the organisation.

Disclosures

15. The size of the financial statements is growing each year as more detailed disclosures are required by financial reporting standards, New Zealand Stock Exchange and the Local Government Act 2002.

16. The 2015 group financial statements are the first set of annual financial statements presented in accordance with the new Public Sector Public Benefit Entities accounting standards (PBE accounting standards). The changes resulting from the adoption of the PBE accounting standards predominately affect disclosures. There have been no significant changes to the financial performance and financial position of the Auckland Council group as a result of the adoption.

17. Section One of the financial statements is the formal financial accounts with accompanying notes required by the reporting standards. This section provides details of financial information on the group.

18. The Local Government Act is requiring more detailed disclosures by local authorities. The regulations are generally very specific as to what is to be disclosed and how it will be displayed. Further, some of these requirements are not consistent with the financial accounts. Given the source and nature of these disclosures we felt it was preferable to group them together in a separate section as Section Two.

19. Section Three contains the specific disclosures required by the New Zealand Stock Exchange and other exchanges.

20. In the Overview, Themes and Groups of Activities volume of the annual report we disclosed revenue and costs for each group of activities. The form of the funding impact statement is specified in the Local Government Act. There is an anomaly in the regulations as they require us to compare actual performance against that planned in the Long-term Plan. All other finances are compared against the budget for the reporting year. For consistency with other financial statements and to make the funding impact statement more meaningful for the reader we have added the budget information. That is, we disclose the Long-term Plan and budget.

Provisions

21. At the end of each year we undertake a comprehensive review of all provisions. Our largest provision is for the liability for weathertightness claims; $276 million.

22. During the current financial year while the expected reduction in single unit claims has occurred, this has been offset by an increase in multi-unit claims, resulting in the overall provision increasing by $13 million. Further, the review of the contaminated land provision resulted in an increase of $11 million (due to more current Opex and Capex cost information being available) and we also provided $14.9 million against financial guarantees totalling $40 million issued by Auckland Council for Eden Park Trust Board (EPTB) bank loans. The exercising of the guarantee will be dependent on the financial stability of the EPTB, which will vary over time.

23. The EPTB is required to comply with certain covenants, which are monitored regularly by the council and the lender. While the EPTB has in the past, and in the year to 30 June 2015, complied with all covenants under the terms of the underlying loan, they are currently not in a position to make capital loan repayments, or fund depreciation. The Board’s financial position is not expected to improve for the foreseeable future unless it can reduce expenditure and/or increase its revenue generating opportunities.

24. Accordingly council has assessed that it is prudent to recognise a liability in respect of this financial guarantee. The council has shared security with the lender over the trust’s assets which council has taken into account in valuing the guarantee for reporting purposes.

Statement of Service Performance (SSP)

25. The Statement of Service Performance (SSP) is reported in Volume 1: Themes and groups of activities which provide an overview of financial and non-financial performance as well as key achievement for each theme and its respective groups of activities.

26. The 2014/2015 year is the last year that Auckland Council is reporting against measures established under the 2012-22 LTP. From next year the council will report against the 2015-25 LTP measures.

27. Audit NZ have raised issues with respect to two performance measures where they identified errors from their audit testing. Moving forward both of these system issues have been addressed.

28. Food Hygiene - “Percentage of all identified non-complying (D or E Grade) food premises re-inspected within one month.” Errors were noted with respect to the calculation of the grades applied to food premises.

29. As a result of these errors council officers have performed testing which confirmed systematic issues resulting in incorrect grades being issued and in some cases incomplete or missing documentation to support the Food Hygiene grades issued.

30. The licensing and compliance department has taken steps to improve the process including improving reporting and quality assurance processes. Based on the testing performed we are satisfied these issues do not have a significant impact on reported performance.

31. Accordingly we have included in the Annual Report additional narrative outlining the system issues and our response to address these.

32. Stormwater response times - “Percentage of urgent stormwater requests responded to within two hours.”

33. Audit NZ have noted that there are limited controls that enable the council and Audit NZ to verify the accuracy of the “time on site” information recorded by stormwater contractors.

34. A new system has since been implemented to verify contractor performance. As it is not possible to report accurately against this measure for the current year we have added narrative to explain this.

35. Audit NZ will report further on both these matters in their final management report.

Council-controlled Organisations (CCOs)

36. To prepare the consolidated or group accounts each CCO provides a reporting pack. The information in the pack is confirmed by the auditor of the CCO. The financial information of all CCOs was consolidated to form the group financial statements.

Consideration

Local Board views and implications

37. The Annual Report Volume Two: Local boards highlights activities and achievements in the local board areas. Local boards’ views were sought in identifying these highlights.

Māori impact statement

38. The processes and technical accounting issues related to the annual report have no specific impact on Māori outcomes.

Implementation

39. There are no implementation issues.

Attachments

No.	Title	Page
a	Draft Summary Annual report (Under Separate Cover)
b	Draft Annual report volume 1 (Under Separate Cover)
c	Draft Annual report volume 2 (Under Separate Cover)
d	Draft Annual report volume 3 (Under Separate Cover)

Signatories

Author

Francis Caetano - Group Financial Controller

Authorisers

Kevin Ramsay - General Manager Finance

Mark Maloney - Head of Internal Audit

Phil Wilson - Governance Director

Audit and Risk Committee

15 September 2015

Audit New Zealand Long-term Plan Management Report

File No.: CP2015/18909

Purpose

1. To present Audit New Zealand’s final management report on the audit of Auckland Council’s Long-term Plan (LTP) 2015-2025.

Executive Summary

2. Audit New Zealand’s report on the audit of Auckland Council’s LTP 2015-2025 is included as Attachment A. This report sets out Audit New Zealand’s findings from this audit and draws attention to areas where the council is doing well or makes recommendations for improvement.

3. Appendix 1 of the management report sets out five recommendations for future LTPs or LTP amendments and management’s responses to these recommendations. Two of the recommendations relate to disclosures and the remaining three are process related. Staff have agreed to make or consider each recommended disclosure / process change.

4. In addition to these recommendations, staff are carrying out a review of the LTP process as part of good practice. The key findings from this review will be reported back to this committee and used to inform future LTP or amendment processes

Recommendation/s

That the Audit and Risk Committee:

a) receive the Audit New Zealand report on the audit of Auckland Council’s 2015-2025 Long–term Plan.

Attachments

No.	Title	Page
a View	Report on the audit of Auckland Council's Long-term Plan 2015-2025	19

Signatories

Author

Taryn Crewe - Financial Planning Manager - Council Parent

Authorisers

Ross Tucker - Acting General Manager Financial Planning, Policy and Budget

Mark Maloney - Head of Internal Audit

Phil Wilson - Governance Director

Audit and Risk Committee

15 September 2015

Update on Enterprise Risk Management Activities

File No.: CP2015/17085

Purpose

1. To update the Audit and Risk Committee on Enterprise Risk Management (ERM) activities at Auckland Council.

Executive Summary

2. Council’s top risks have been updated to reflect changes in treatments and ratings for some of the top risks. The Executive Lead Team (ELT) is scheduled to undertake their annual review of the top risks in November 2015. The top risk report will be further updated to reflect the new priorities and strategy from the Executive Lead Team and reported back to this committee at the December meeting.

3. There has been a reduction in the risk rating of three top risks from May 2015 to August 2015 reflecting improved mitigations and treatment of those risks.

4. The training programme for risk champions in Council departments has commenced which will result in improved identification and management of operational risks.

5. The implementation of the Enterprise Risk Management Strategic Plan for 2015-17 (Risk Strategic Plan) continues on track into the second phase (Aug 15 – Jan 16).

Recommendation/s

That the Audit and Risk Committee:

a) receive the update on Enterprise Risk Management activities report.

b) note that an update on the November 2015 workshop with the Executive Lead Team will be provided at the December 2015 committee meeting.

Comments

6. Council’s top risks report has been updated to reflect changes in treatments and ratings identified by the risk owners. This report is attached.

7. There has been a positive change to the rating of 3 core activity risks in the period from May 2015 to August 2015. These specifically relate to planning and delivery of infrastructure and physical assets and the accreditation of our regulatory approval and consent functions.

8. The Executive Lead Team (ELT) is scheduled to undertake their annual review of the top risks in November 2015. This will provide an opportunity for the ELT, including those members appointed after the top risks were initially identified in November 2014, to identify any changes to the way top risks are identified, rated and treated.

9. The Risk team will schedule individual discussions with each ELT member in the next quarter followed by a risk workshop with the entire ELT as a group. The expected outcomes of the workshop will be:

I. Refreshed top risks reflecting key priorities; and

II. Reclassification of Special Focus and Core Activity risks.

10. The continued implementation of the Risk Strategic Plan has the Risk team focussing more on business engagement and increased risk awareness through training programmes. The risk champion programme provides leverage to use the champions as conduits to carry key risk messages to the business, as well as receive feedback from the business on what their key risks and issues might be.

11. The Risk team has commenced with a training programme specifically designed for the risk champions. Six of the departments within the Operations division and Planning division have already had training with the rest of the business scheduled to take place between September and October 2015.

12. The outcome of this training should improve the quality of the departmental identification and management of operational risks. It should also result in the preparation and continual updating of comprehensive risk registers from each department. An online risk training programme for all staff will be released prior to December 2015.

13. This will enable us to develop an Issues and Incidents Register and the related processes around incident reporting, together with further root cause analysis to identify systemic issues.

14. Ongoing engagement with CCO’s continues as we work towards a common Enterprise Risk Policy and Framework. Our goal is to have common language for the Enterprise Risk Policy and Framework across Auckland Council and CCO’s, which is clear and understandable. The next scheduled meeting with risk staff in the CCO’s will occur in October 2015.

15. The Risk team has been reviewing Council’s risk appetite and tolerance statement. The risk appetite and tolerance statement in our Enterprise Risk Policy is “broad” and does not provide definitive guidance. The risk team is currently researching best industry standard and market practice, which will be presented to ELT for discussion prior to December 2015.

16. Key deliverables for the Phase 2 implementation of the Risk Strategic Plan in the next quarter are:

a) Development of the risk champions programme: Risk champions for most departments have been identified. Initial meetings have taken place between the risk champions and the Risk team, and tailored training material has been delivered to assist the risk champions in their roles. Further focussed training of the risk champions will take place over the next quarter.

b) Review Risk Policy and Framework with common risk language for ELT approval: Gap analysis of group-wide policies in consultation with CCOs to be completed. Feedback and consensus on draft Group Risk Policy to be obtained and distributed to CCOs and ELT for feedback and adoption.

c) Risk profiling across Council for high risk/high opportunity areas (prioritisation): The completion of risk registers will allow the start of risk profiling across Council for high risk/high opportunity areas. This will further enable the reporting of operational risks in the Council top risk report, in addition to the strategic risks currently being reported on a council-wide basis.

d) Internal benchmark for risk maturity: Complete a targeted risk survey to assess risk maturity and complete a risk maturity assessment report.

Consideration

Local Board views and implications

17. The top risks identified include risks that affect the delivery of services and commitments across all local board areas. However, there has been no specific consultation with any local boards on the content of this report.

Māori impact statement

18. This top risks report includes risks relating to Council’s Māori Responsiveness Framework. Risk treatments noted will improve Council’s responsiveness to Māori outcomes.

Implementation

19. None

Attachments

No.	Title	Page
a View	Auckland Council Risk Report - September 2015	33

Signatories

Author

Selvan Naidoo - Senior Risk Advisor

Authorisers

Jazz Singh - Head of Risk

Katherine Anderson - Director Legal and Risk

Mark Maloney - Head of Internal Audit

Phil Wilson - Governance Director

Audit and Risk Committee

15 September 2015

Exclusion of the Public: Local Government Official Information and Meetings Act 1987

That the Audit and Risk Committee:

a) exclude the public from the following part(s) of the proceedings of this meeting.

The general subject of each matter to be considered while the public is excluded, the reason for passing this resolution in relation to each matter, and the specific grounds under section 48(1) of the Local Government Official Information and Meetings Act 1987 for the passing of this resolution follows.

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 which would be prejudiced by the holding of the whole or relevant part of the proceedings of the meeting in public, as follows:

C1 Office of the Auditor-General and Audit New Zealand briefing

Reason for passing this resolution in relation to each matter

Particular interest(s) protected (where applicable)

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

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.

s7(2)(j) - The withholding of the information is necessary to prevent the disclosure or use of official information for improper gain or improper advantage.

In particular, the report may contain financial and operational information regarding Council activities which if released may jeopardise the effective delivery of those 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.

C2 Update on Council-controlled Organisation Risk

Reason for passing this resolution in relation to each matter

Particular interest(s) protected (where applicable)

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

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.

s7(2)(h) - The withholding of the information is necessary to enable the local authority to carry out, without prejudice or disadvantage, commercial activities.

In particular, the report contains financial and operational information and details of audit findings which if released may jeopardise the commercial operations of the Council Controlled Organisations.

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 Update on Internal Audit Activities

Reason for passing this resolution in relation to each matter

Particular interest(s) protected (where applicable)

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

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.

s7(2)(a) - The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person.

In particular, the report contains financial and operational information and details of Internal Audit activity which if released may jeopardise the effective delivery of Internal Audit services.

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 Integrity and Investigation Activities

Reason for passing this resolution in relation to each matter

Particular interest(s) protected (where applicable)

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

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.

s6(a) - The making available of the information would be likely to prejudice the maintenance of the law, including the prevention, investigation, and detection of offences and the right to a fair trial.

In particular, this report contains financial and operational information regarding investigation and other activity, which if released may compromise the effective delivery of our integrity and investigative services.

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.