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Audit and Risk
Committee
15 December
2015
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1 Apologies
2 Declaration of Interest
There were no
declarations of interest.
3 Confirmation of Minutes
4 Petitions
There were no
petitions.
5 Public Input
There was no
public input.
6 Local Board Input
There was no
local board input.
7 Extraordinary Business
There was no
extraordinary business.
8 Notices of Motion
There were no
notices of motion.
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9
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Office of the Auditor-General briefing
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Lyn Provost,
Auditor-General and Sarah Lineham, Sector Manager Local Government, Office of
the Auditor-General were in attendance to speak to this item. They were
supported by Athol Graham, Associate Director, Audit New Zealand and Robert
Sutherland, Audit Manager, Audit New Zealand.
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Resolution number AUD/2015/52
MOVED
by Chairperson W Cashmore, seconded by Cr MP Webster:
That the Audit and
Risk Committee:
a) receive the information
provided by the Auditor-General and the Sector Manager Local Government,
Office of the Auditor-General.
CARRIED
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Cr W Walker left the meeting at 10.53am.
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11
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Auckland Council group pro forma half year financial statements
and approval of accounting policies for 31 December 2015
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Resolution number AUD/2015/54
MOVED
by Cr MP Webster, seconded by Member R Tiffin:
That the Audit and
Risk Committee:
a) adopt the accounting
policies contained within the group pro forma financial statements for the
preparation of the 31 December 2015 half year Auckland Council Group
financial statements.
b) delegate to Mr Roy Tiffin
and/or Mr Paul Conder, to approve any amendments required to the format of
the financial statements resulting from consultation with Audit New Zealand.
CARRIED
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Cr D Quax left the meeting at 11.28am.
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14
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Review of Audit and Risk Committee
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Resolution number AUD/2015/57
MOVED
by Chairperson W Cashmore, seconded by Cr MP Webster:
That the Audit and
Risk Committee:
a) receive the
report.
b) note that
the report provides for:
· a new Terms of
Reference that clarifies explicitly the committee’s mandate and responsibilities.
· a forward work
programme for the committee that reflects governance, risk management and
internal control matters as contained in Council’s Enterprise Risk Management
“Top Risks” Register relevant to the Committee’s Terms of Reference.
· the development
of an ongoing professional development programme for committee members.
· the appointment
of an external member to the role of Chair.
· a change in
composition of the committee – increasing the number of external members to
three, and reducing the number of elected members appointed to the Committee
to three.
c) recommend
to the Mayor that the proposed Terms of Reference as attached at Attachment A
to the report be adopted with effect immediately.
d) approve the
proposed forward Work Programme as attached at Attachment B to the report.
e) recommend
to the incoming Mayor and Council that the provisions relating to the
appointment of an independent chair and changing the composition of the
committee take effect in the next term of office, following the Local
Government elections in October 2016.
CARRIED
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15
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Audit NZ Arrangements for Six Month Review Engagement and 30 June
2016 Audit of Annual Report
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When considering Item 9 the
Auditor-General noted that there was an incorrect reference in Appendix 1 of
the Audit NZ Arrangements letter to RS-1: Statement of Review Engagement
Standards and it was agreed to amend the reference.
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Resolution number AUD/2015/58
MOVED
by Chairperson W Cashmore, seconded by Member P Conder:
That the Audit and Risk
Committee:
a) receive the Audit NZ
Arrangements for six month review engagement and 30 June 2016 audit of annual
report, subject to the following amendment to the Audit NZ Arrangements for
six month review engagement letter:
i)
in Appendix 1 the “Basis of review opinion” paragraph “RS-1:
Statement of Review Engagement Standards issued by the External Reporting
Board” should read “NZ SRE 2410: New Zealand Standard on Review Engagements
2410 issued by the External Reporting Board”.
CARRIED
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16 Consideration
of Extraordinary Items
There was no consideration of extraordinary items.
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17 Procedural
motion to exclude the public
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Resolution
number AUD/2015/59
MOVED by Chairperson W Cashmore, seconded by Member
R Tiffin:
That the
Audit and Risk Committee:
a) exclude
the public from the following part(s) of the proceedings of this meeting.
b) agree
that Athol Graham, Associate Director, Audit New
Zealand and Robert Sutherland, Audit Manager, Audit New Zealand be permitted to remain for Confidential Items C1
and C2 after the public has been excluded, because of their knowledge of
matters being discussed, which will help the Audit and Risk Committee in its
decision-making.
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 Update
on Integrity and Investigation Activities
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Reason for passing
this resolution in relation to each matter
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Particular interest(s)
protected (where applicable)
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Ground(s) under
section 48(1) for the passing of this resolution
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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.
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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, the
report contains financial and operational information regarding
investigation and other activity, which if released may compromise the
effective delivery of our integrity and investigation services.
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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.
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C2 Update
on Internal Audit Activities
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Reason for passing
this resolution in relation to each matter
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Particular interest(s)
protected (where applicable)
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Ground(s) under
section 48(1) for the passing of this resolution
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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.
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s7(2)(c)(ii) - The
withholding of the information is necessary to protect information which is
subject to an obligation of confidence or which any person has been or
could be compelled to provide under the authority of any enactment, where
the making available of the information would be likely to damage the
public interest.
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.
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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.
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The text of these resolutions
is made available to the public who are present at the meeting and form part
of the minutes of the meeting.
CARRIED
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12.09pm The
public was excluded.
Resolutions in
relation to the confidential items are recorded in the confidential section of
these minutes and are not publicly available.
12.28pm The
public was re-admitted.
restatementS
It was resolved
while the public was excluded:
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C1
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Update on Integrity and Investigation Activities
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Resolution number AUD/2015/60
MOVED
by Chairperson W Cashmore, seconded by Cr MP Webster:
That the Audit and Risk
Committee:
a) receive the Update on Integrity
and Investigation Activities report.
b) endorse
the proposed Integrity and Fraud Assurance strategy 2016-2018.
c) agree that the Update on
Integrity and Investigation Activities report remains confidential.
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C2
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Update on Internal Audit Activities
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Resolution number AUD/2015/61
MOVED
by Chairperson W Cashmore, seconded by Member R Tiffin:
That the Audit and Risk
Committee:
a) receive the Update on Internal
Audit Activities report.
b) approve the detailed audit
programme for the six months to 30 June 2016.
c) note the progress made by
Internal Audit in delivering on the agreed Internal Audit strategy
initiatives for the period July to November 2015.
d) agree that the Update on
Internal Audit Activities report remains confidential.
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12.28pm The
Chairperson thanked Members for their attendance and attention to business and
declared the meeting closed.
CONFIRMED AS A TRUE AND CORRECT RECORD AT A MEETING OF
THE Audit and Risk Committee HELD
ON
DATE:.........................................................................
CHAIRPERSON:........................................................
