I hereby give notice that an ordinary meeting of the Audit and Risk Committee will be held on:
Date: Time: Meeting Room: Venue:
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Monday, 25 June 2018 1:30pm Room 1, Level
26 |
Komiti Tātari me te Mātai Raru Tūpono / Audit and Risk Committee
OPEN AGENDA
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MEMBERSHIP
Chairperson |
Sue Sheldon, CNZM |
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Deputy Chairperson |
Deputy Mayor Bill Cashmore |
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Members |
Cr Ross Clow |
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Paul Conder |
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Cr Richard Hills |
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Bruce Robertson |
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Ex-officio |
Mayor Hon Phil Goff, CNZM, JP |
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IMSB Chair David Taipari |
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(Quorum 3 members)
Quorum must include two Governing Body members |
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Mike Giddey Governance Advisor
20 June 2018
Contact Telephone: (09) 890 8143 Email: mike.giddey@aucklandcouncil.govt.nz Website: www.aucklandcouncil.govt.nz
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Terms of Reference
Purpose
The purpose of the Audit and Risk Committee is to assist and advise the Governing Body in discharging its responsibility and ownership of governance, risk management, and internal control.
The committee will review the effectiveness of the following aspects of governance, risk management and internal control:
· enterprise risk management (ERM) across the Auckland Council group
· internal and external audit and assurance
· integrity and investigations
· monitoring of compliance with laws and regulations
· significant projects and programmes of work focussing on the appropriate management of risk
· oversight of preparation of the LTP, Annual Report, and other external financial reports required by statute.
The scope of the committee includes the oversight of risk management and assurance across council’s CCOs with respect to risk that is significant to the Auckland Council group.
To perform his or her role effectively, each committee member must develop and maintain his or her skills and knowledge, including an understanding of the committee’s responsibilities, and of the council’s business, operations and risks.
Decision-Making Powers
The committee has no decision making powers.
The committee may request expert advice through the chief executive where necessary.
The committee may make recommendations to the Governing Body and / or chief executive.
Tenure
External members will be appointed for an initial period not exceeding three years, after which they will be eligible for extension or re-appointment, after a formal review of their performance, and have not already served two terms on the committee. Councillors appointed to the committee will automatically cease to hold office at the time of the local authority triennial elections. They may be eligible for re-appointment post those elections if they are returned to office and have not already served two terms on the committee.
The chief executive, and the senior management team members will not be members of the committee.
The members, taken collectively, will have a broad range of skills and experience relevant to the operations of the council. At least one member of the committee should have accounting or related financial management experience, with an understanding of accounting and auditing standards in a public sector environment.
Committee’s responsibilities
The committee’s responsibilities are detailed below.
Forward Work Programme
The committee will agree and approve annually a forward work programme – which will consist of in depth briefings and reviews of specific significant risks and assurance strategies, as contained in the ERM “Top Risks” or Auckland Council’s work plan.
Risk management
· Review, approve and monitor the implementation of the ERM policy, framework and strategy (including risks pertaining to CCOs that are significant to the Auckland Council group).
· Review and approve the council’s “risk appetite” statement.
· Review the effectiveness of risk management and internal control systems including all material financial, operational, compliance and other material controls. This includes legislative compliance (including Health and Safety), significant projects and programmes of work, and significant procurement.
Internal Audit
· Review annually the Internal Audit Charter – which confirms the authority, independence and scope of the function.
· Review and approve annually and monitor the implementation of the 3 year Internal Audit Strategy and 12 month detailed Internal Audit Plan.
· Review the co-ordination between the risk and internal audit functions – including the integration of the council’s ERM risk profile with the Internal Audit programme. This includes assurance over all material financial, operational, compliance and other material controls. This includes legislative compliance (including Health and Safety), significant projects and programmes of work, and significant procurement.
· Review the reports of the Internal Audit functions dealing with findings, conclusions and recommendations (including assurance over risks pertaining to CCOs that are significant to the Auckland Council group)
Fraud and Integrity
· Review and approve annually, and monitor the implementation of, the Fraud and Integrity Strategy, including detailed work programme.
· Review annually the whistleblowing procedures and ensure that arrangements are in place by which staff, may, in confidence, raise concerns about possible improprieties in matters of financial reporting, financial control or any other matters, and that there is proportionate and independent investigation of such matters and appropriate follow-up action.
· Review the procedures in relation to the prevention, detection, reporting and investigation of bribery and fraud.
· Review and monitor policy and process to manage conflicts of interest amongst elected members, local board members, management, staff, consultants and contractors.
Statutory Reporting
Review and monitor the integrity of the interim and annual report including statutory financial statements and any other formal announcements relating to the council’s financial performance, focussing particularly on:
· compliance with, and the appropriate application of, relevant accounting policies, practices and accounting standards
· compliance with applicable legal requirements relevant to statutory reporting
· the consistency of application of accounting policies, across reporting periods, and the Auckland Council group
· changes to accounting policies and practices that may affect the way that accounts are presented
· any decisions involving significant judgement, estimation or uncertainty
· the extent to which financial statements are affected by any unusual transactions and the manner in which they are disclosed
· the disclosure of contingent liabilities and contingent assets
· the clarity of disclosures generally
· the basis for the adoption of the going concern assumption
External Audit
· Discuss with the external auditor before the audit commences:
· the nature and scope of the external audit
· areas of audit focus
· error and materiality levels.
· Review with the external auditors representations required by elected members and senior management, including representations as to the fraud and integrity control environment.
· Review the external auditors management letter and management responses, and inquire into reasons for any recommendations not acted upon.
Interaction with Council Controlled Organisations
Other committees dealing with CCO matters may refer matters to the Audit and Risk Committee for review and advice.
This committee will enquire to ensure adequate processes at a governance level exist to identify and manage risks within a CCO. Where an identified risk may impact on Auckland Council or the wider group, the committee will also ensure that all affected entities are aware of and appropriately managing the risk.
The Head of Risk and Head of Internal Audit are responsible for the provision of quality risk, assurance, insurance and ethics and integrity services for all CCOs except Auckland Transport and Watercare (with the exception of insurance services which are provided to Auckland Transport). Auckland Transport and Watercare have their own risk and assurance functions. The Head of Risk and Head of Internal Audit are responsible for monitoring CCO risk and internal audit strategies with respect to risks that are significant to the Auckland Council group.
Annual Report on the work of the committee
The chair of the committee will submit a written review of the performance of the committee to the chief executive on an annual basis. The review will summarise the activities of the committee and how it has contributed to the council’s governance and strategic objectives. The chief executive will place the report on the next available agenda of the governing body.
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 25 June 2018 |
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ITEM TABLE OF CONTENTS PAGE
1 Apologies 11
2 Declaration of Interest 11
3 Confirmation of Minutes 11
4 Petitions 11
5 Public Input 11
6 Local Board Input 11
7 Extraordinary Business 12
8 Notices of Motion 12
9 Quarterly health and safety performance report 13
10 NewCore Programme closure report 57
11 Forward Work Programme 85
12 Consideration of Extraordinary Items
PUBLIC EXCLUDED
13 Procedural Motion to Exclude the Public 91
C1 Update on Key Controls and Risks Related to the Long-term Plan 2018-2028 91
C2 Audit of Building and Resource Consents 91
C3 Office of the Auditor-General and Audit New Zealand Briefing 92
An apology from Deputy Chairperson BC Cashmore has been received.
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.
That the Audit and Risk Committee: a) confirm the ordinary minutes of its meeting, held on Monday, 28 May 2018, including the confidential section, as a true and correct record.
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At the close of the agenda no requests to present petitions had been received.
Standing Order 7.7 provides for Public Input. Applications to speak must be made to the Governance 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.
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.
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.”
There were no notices of motion.
Audit and Risk Committee 25 June 2018 |
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Quarterly health and safety performance report
File No.: CP2018/09719
Te take mō te pūrongo / Purpose of the report
1. To receive the quarter three report on Auckland Council’s health and safety performance and to update the committee on the new Health and Safety Policy Statement and Health and Safety Framework.
Whakarāpopototanga matua / Executive summary
2. Auckland Council’s strategic health and safety vision is ‘to become a leading organisation for health and safety by 2020’.
3. Over quarter three, most of our key health and safety metrics continue to track in the right direction.
Horopaki / Context
4. Under the Health and Safety at Work Act 2015, all elected members are deemed ‘officers’ and must exercise a duty of due diligence in relation to health and safety. These quarterly reports provide information which assists elected members to carry out their role under the legislation.
Tātaritanga me ngā tohutohu / Analysis and advice
Key metrics
5. The council’s key safety indicators include four key metrics: Lost Time Injury Frequency Rate (LTIFR); near misses; unsafe conditions; and corrective actions/critical risks. The quarter three performance for each of those metrics is set out below.
Lost time Injury Frequency Rate
6. In 2015 the council set an aspirational LTIFR of <2.25. This measures the number of lost time injuries per one million hours worked. For quarter three this target continues to trend downwards which means the council is performing well. Refer to Table 1 below.
7. In quarter three we introduced the Total Recordable Injury Frequency Rate (TRIFR) measure. This measures the number of all Lost Time Injuries and Medically Treated Injuries standardized over a period of 1,000,000 working hours. The reason we have introduced this additional measure is because:
· this is the preferred measure among organisations with mature health and safety cultures
· using this measure, which has a wider scope, tends to lead to more detailed reporting on incidents and emerging risks. It can also provide greater insight into causal factors and identify ‘hot spots’ within an organisation
· It is considered a more accurate reflection of an organisation’s risk profile and approach to injury prevention.
8. We will track and publish TRIFR as well as LTIFR. While we have not yet set a target for TRIFR, it is expected that we will see it continue its downward trend.
Summary of lost injury trends
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Trend |
Apr |
Mar |
Feb |
Rolling LTIFR (indicative) |
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1.86 |
1.97 |
2.13 |
Rolling TRIFR (NEW) |
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14.00 |
14.53 |
14.67 |
Number of Lost Time Injuries |
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0 |
0 |
0 |
Number of all injuries inclusive of first aid, medical treatment and lost time |
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17 |
28 |
27 |
Near misses and unsafe conditions
9. The Risk Manager System continues to be developed to improve reporting on near misses and unsafe conditions. During quarter three, compared to the previous quarter, the number of reported:
· unsafe conditions decreased by five per cent
· near misses decreased by 19 per cent.
Corrective actions/critical risks
10. The Risk Manager System also allows us to identify and categorise our ‘critical risks’ (hazards present in the business which if they occurred have the potential for a critical outcome, e.g. fatality, permanent disability, or significant loss of plant/equipment) and track corrective actions. This is vital to drive improvement and reduce risk.
11. In quarter three, 45 per cent of corrective actions were completed. This is not a welcome trend – it indicates that people leaders are not completing actions allocated to mitigate risks.
12. At the same time, however, we have seen our incident response rates increase, which indicates that our people leaders are responding to the system and notifications sent to them. This is an improvement on previous months.
13. The charts below show the critical risks that have been identified within the council and the trends. Violence remains the highest critical risk.
Rolling year trend - critical risks
Critical risks – quarterly
Risk |
Quarterly Trend |
Q 3 |
Q 2 |
Q 1 |
Violence |
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24% |
39% |
31% |
Mental health |
|
7% |
1% |
2% |
Lone Working |
- |
1% |
1% |
6% |
Items falling from height |
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11% |
2% |
7% |
Fatigue |
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7% |
8% |
8% |
Explosive atmosphere |
- |
0% |
0% |
1% |
Driving |
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22% |
16% |
22% |
Control of substance hazardous to health (COSHH) |
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3% |
1% |
3% |
Confined space |
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2% |
1% |
1% |
Mains plant and equipment |
- |
1% |
1% |
0% |
Water safety |
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23% |
31% |
18% |
Working at height |
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1% |
0% |
0% |
Lifting operations, lifting equipment |
- |
0% |
0% |
0% |
Our Charter
14. In April 2018 the council launched Our Charter. One of its themes is health, safety and wellbeing. It sets the following expectations across the council:
· we put the health and safety of our people and the people of Auckland first
· we empower all people working at the council group to stop work and speak out if they see unsafe work practices so we can build a safer workplace
· we recognise the importance of maintaining a work-life balance that supports our people to be their best
· we know what to do to meet health and safety requirements
· we speak up and stop work in order to prevent harm to ourselves or others
· we make sure we have the right training, knowledge and experience for the work we do
· we're mentally and physically fit to do the job
· we take care of ourselves and ask for help when needed.
15. The bottom line in Our Charter is that our people will not compromise health, safety and wellbeing at work. The council will not tolerate any behaviours that cause others harm or bring the council group into disrepute, and disciplinary action or dismissing an employee may occur if they have not met the principles of Our Charter, supporting standards, guidelines and procedures.
16. The chief executive and the mayor recently signed the new Health and Safety Policy Statement. See Attachment B.
17. The statement is supported by the new Health and Safety Framework. See Attachment C.
Due diligence duties
18. As officers, elected members have the duties set out in the table below. This also shows measures underway to support those duties.
Duty |
Support provided |
Duty 1 - Acquire and keep up-to-date with health and safety knowledge and matters |
To ensure elected members and senior management are well informed and up to date on health and safety matters, training has been ongoing. A refresher session is being arranged for the Governing Body this year. |
Duty 2 - Understand council’s operations and associated hazards/risks |
A health and safety site visit plan for the chief executive, executive lead team members and elected members is in place. The Health Safety and Wellbeing Committee under the new framework has been realigned to the executive lead team. This will create better visibility and understanding of council operations and the health and safety risks in their parts of the organisation.
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Duty 3 - Ensure the council has appropriate resourcing and processes to eliminate/minimise risks
|
A key focus of the current strategy is to build capability within the organisation and to prioritise high risk business areas. A corporate training programme has now been agreed mandating all people leaders to complete a one day Managing Safely course. This course has been developed from the Institute of Occupational Safety and Health’s own Managing Safely course, a well-respected and known international standard. We have trained 120 managers to date and have set a target of 400 by the end of the year. We have prioritised high risk departments for this training first. |
Duty 4 - Ensure the council has appropriate processes for receiving and considering information regarding incidents, hazards and risks and for responding in a timely way to that information
|
A management framework is now in place. It is designed to ensure robust safety governance, processes, guidance and positive behaviours around health and safety. Risk Manager is also working effectively as our reporting tool for unsafe conditions, incidents and near misses. |
Duty 5 - Ensure the council has, and implements, processes for complying with any duty or obligation
|
The chief executive and mayor have recently signed the Health and Safety Policy Statement and this has been implemented alongside the new Health and Safety Framework. It focuses on developing the right behaviours across the whole organization, including our CCOs. In short being open, honest, working with others, embracing safety, communicating clearly and trusting your instincts. The new framework sets the rules for how safety is expected to be managed.
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Duty 6 -Take reasonable steps to verify the provision and use of resources and processes through reviews and audits
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Workplace Safety Management Practice audits no longer operate. The council has identified the Worksafe replacement, SafePlus scheme, as an appropriate replacement for external validation of its safety management systems. Staff are developing an assurance framework for use within the council. |
Ngā whakaaweawe ā-rohe me ngā tirohanga a te
poari ā-rohe /
Local impacts and local board views
19. Briefings for elected members, including local boards, have been provided from February 2018. To date ten local board sessions were delivered to 61 elected members with the remaining ten local board sessions to be delivered in 2018 through the elected member development programme, Kura Kawana. The Great Barrier Local Board did not want to undertake this training at this time.
20. This report will be provided to all local boards and a briefing on this report.
Tauākī whakaaweawe Māori / Māori impact statement
21. Council staff are working with the Independent Māori Statutory Board and the council’s co-governance entities, such as the Tūpuna Maunga Authority, Te Poari o Kaipātiki ki Kaipara, the Ngāti Whātua Ōrākei Reserves Board and Te Motu a Hiaroa (Puketutu Island) Trust to ensure they have information and support to comply with their duties under the legislation.
Ngā ritenga ā-pūtea / Financial implications
22. There are no financial implications.
Ngā raru tūpono / Risks
23. The risk of non-compliance with health and safety is recorded in the council’s top risk register. As set out above, controls are in place to monitor and respond to critical risks through Risk Manager.
Ngā koringa ā-muri / Next steps
24. Staff will continue with the implementation of the Health and Safety Strategy, embedding the new Health and Safety Framework, and complete the council’s Wellbeing Strategy by the end of the fourth quarter of the 2017/2018 financial year.
Ngā tāpirihanga / Attachments
No. |
Title |
Page |
a⇩ |
Appendix A - Graphs and Charts |
19 |
b⇩ |
Health and Safety Policy Statement |
23 |
c⇩ |
Health and Safety Framework |
25 |
Ngā kaihaina / Signatories
Author |
Oliver Sanandres - Head of Health, Safety and Wellbeing |
Authorisers |
Patricia Reade - Director People and Performance Phil Wilson - Governance Director |
25 June 2018 |
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NewCore Programme closure report
File No.: CP2018/09720
Te take mō te pūrongo / Purpose of the report
1. To provide Audit and Risk Committee with the NewCore Programme closure report including post implementation review.
Whakarāpopototanga matua / Executive summary
2. The NewCore business case was approved in November 2012 as a core building block in the rationalisation and simplification of business processes critical to achieving the transformation of key customer-facing services and ongoing operational efficiency.
3. The multi-year programme was successfully deployed across all of Auckland Council with a number of phased ‘Go Lives’ in 2016 and 2017 with the full solution implemented in July 2017.
4. NewCore was delivered on time, within the agreed scope and at $3.5 million less than the approved budget.
5. A benefit realisation framework has been put in place with on-going tracking of the achievement of benefits, both financial and non-financial, identified within the NewCore business case.
6. Regulatory Services have experienced some issues embedding the NewCore solution and additional Information Services department resource has been provided to ensure any final issues are resolved and the solution optimised in order to ensure benefits fully realised.
Horopaki / Context
7. The NewCore business case was approved in November 2012 as a core building block in the rationalisation and simplification of business processes critical to achieving the transformation of key customer-facing services and ongoing operational efficiency.
8. The NewCore Programme progressed over a number of years and mid programme did experience some technical complexities not anticipated in the original business case. A reset phase was scheduled in 2014 and concluded with a reset of original programme timelines and a reset of the programme’s budget.
9. A business case revision following the reset phase, reconfirmed the strategic case for NewCore as unchanged and that NewCore remained a critical component to achieving operational efficiencies.
10. NewCore was delivered on time, with full completion in July 2017 within the agreed scope and at $3.5 million less than the approved budget.
11. The benefits of the programme were both financial and non-financial in nature.
12. Non-financial benefits include improving customer experience, helping staff and reducing operational risk and complexity.
13. Financial benefits are categorised as either Information Services benefits (benefits primarily from consolidation of the information technology environment) or business benefits (as a result of simplified processes and a reduction in administration support). Total financial benefits as per the business case revision are confirmed as $8.9 million per annum on ‘Go Live’ or $89 million across the Long-term Plan 2018-2028.
14. A benefit realisation framework has been put in place with on-going tracking of the achievement of benefits identified within the NewCore business case.
15. Regulatory Services have experienced some issues embedding the NewCore solution. These include the integration of two systems and automation of certain processes that require significant effort to complete within NewCore. Adjustment to Regulatory billing is a particular focus along with matching of online payments to minimise manual bank reconciliation effort.
16. Additional Information Services department resource has been provided to ensure these final issues are resolved and the solution optimised in order to ensure benefits fully realised.
17. For more information of the achievements of the NewCore Programme, including lessons learnt refer to the NewCore Programme closure report (Attachment A).
Next Steps
18. A post-implementation review will be carried out by council’s Internal Audit Department. That report is due to be completed by the end of this calendar year.
Ngā tāpirihanga / Attachments
No. |
Title |
Page |
a⇩
|
NewCore Programme closure report |
59 |
Ngā kaihaina / Signatories
Authors |
Mark Denvir - Director ICT Paul Tombleson – Project Manager |
Authorisers |
Kevin Ramsay – General Manager Corporate Finance and Property Matthew Walker – Acting Group Chief Financial Officer Phil Wilson - Governance Director |
Audit and Risk Committee 25 June 2018 |
|
File No.: CP2018/09721
Te take mō te pūrongo / Purpose of the report
1. To review and update the Audit and Risk Committee’s three-year forward work programme.
Whakarāpopototanga matua / Executive summary
2. The committee approved its three-year forward work programme at its 29 May 2017 meeting. It is good practice to review the forward work programme at each committee meeting, to ensure that it can be adapted quickly if council’s risk profile changes and that it remains relevant to the needs of the committee.
3. There are no substantive changes recommended to the forward work programme that arise from a change in the risk profile of council.
4. The work programme has however been updated to:
· allow for a briefing to this committee on governance over the Americas Cup Project, and the indicative insurance renewal for 2018/2019
· move the update on the Internal Audit Strategy and the approval of the 2019 Internal Audit programme to the August meeting of the committee.
5. The committee will receive a report at today’s meeting from the Head of Risk on the updated ‘Top Risks, together with refreshed schedule of “deep dives” on selected “high risks” for the remainder of this term. The forward work programme will be updated after the Committee considers and approves the refreshed schedule.
Ngā tūtohunga / Recommendation/s That the Audit and Risk Committee a) reconfirm its forward work programme
|
Ngā tāpirihanga / Attachments
No. |
Title |
Page |
a⇩
|
Audit and Risk Committee 2017-2019 WorkPlan - Update to 28052018 Audit and Risk Committee |
87 |
Ngā kaihaina / Signatories
Author |
Mark Maloney - Head of Internal Audit |
Authoriser |
Phil Wilson - Governance Director |
Audit and Risk Committee 25 June 2018 |
|
Exclusion of the Public: Local Government Official Information and Meetings Act 1987
a)
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 Update on Key Controls and Risks Related to the Long-term Plan 2018-2028
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)(g) - The withholding of the information is necessary to maintain legal professional privilege. In particular, the report contains legal advice being provided to the Committee. |
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 Audit of Building and Resource Consents
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)(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 operational information, 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. |
C3 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)(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 findings of the audit review engagement for the Long-term Plan 2018-2028. |
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 and Integrity Progress Report
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. 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 operational information, 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. |