Attachments of Audit and Risk Committee - Monday, 20 February 2023

Audit and Risk Committee

20 February 2023

Komiti Tātari me te Mātai Raru Tūpono / Audit and Risk Committee
Forward Work Programme 2022-2023

This committee assists and advises the Governing Body in discharging its responsibility and ownership of governance, risk management and internal control across Auckland Council group.

Responsibilities include reviewing the effectiveness of enterprise risk management, internal and external audit assurance, health safety and wellbeing, business continuity and resilience, integrity and investigations. The Committee monitors compliance, risk management in significant projects and programmes of work and procurements and has oversight of risk management and assurance of CCOs, the preparation of the LTP, Annual Report and other statutory financial reports.
The full Terms of Reference is available here

Area of work and lead	2022	Expected reporting 2023 (dates TBC)
Area of work and lead	Dec	Feb	May	Aug	Sep	Dec
Forward work programme GM Risk and Assurance	Work programme Link to decision	Work programme	Work programme	Work programme	Work programme Committee’s Annual performance report	Work programme
Assurance GM Risk and Assurance	Internal Audit Charter December 2022- June 2023 Internal Audit Plan Link to decision - confidential	Internal Audit activities update Fraud and integrity update	Internal Audit activities update Internal Audit strategy and audit plan - July 2023 – June 2024 Internal Audit Charter	Internal Audit activities update Fraud and integrity update		Internal Audit activities update
Independent Māori Statutory Board - Treaty Audit GM Risk and Assurance		Treaty Audit Monitoring update		Treaty Audit Monitoring update
Enterprise Risk GM Risk and Assurance			Enterprise Risk Update Risk annual plan March 2023 – June 2024 Enterprise Risk Management framework & policy update			Enterprise Risk Update
CCO Risk management GM Risk and Assurance	CCO quarterly risk report Attendance by Watercare Link to decision - confidential	CCO quarterly risk report Attendance by Auckland Transport	CCO quarterly risk report Attendance by Eke Panuku	CCO quarterly risk report Attendance by Tātaki Auckland Unlimited		CCO quarterly risk report Attendance by Watercare
Ports of Auckland Limited (POAL) Risk management Governance & Risk Manager (POAL)		POAL risk update Attendance by POAL
Key Strategic Project updates Director Infrastructure and Environmental Services & CCO/ External Partnerships Dept Chief of Strategy GM Financial Strategy and Planning	Three Waters Reform update Link to decision		City Rail Link Three Waters Reform update LTP Project update			City Rail Link
Health, Safety and Wellbeing GM Health, Safety and Wellbeing	Health, safety and wellbeing update Link to decision	Health, safety and wellbeing update	Health, safety and wellbeing update	Health, safety and wellbeing update		Health, safety and wellbeing update
Legal Risk General Counsel	Legal risk report Link to decision - confidential		Legal risk report			Legal risk report
Insurance Resilience and Insurance Manager		Update on insurance activities	Update on insurance activities	Update to Committee post placement of insurance programme Indicative insurance renewal report
Interim Report Group Financial Controller	Review arrangements 31 December 2022 Link to decision 31 December 2022 Interim Financial Statements & NZX Announcement Update Link to decision Link to decision - confidential Proforma interim financial statements and accounting policies 31 December 2022 Link to decision - confidential	31 December 2022 half year results announcement for the NZX and Interim Report clearance	Audit New Zealand Interim management report for the six months ended 31 December 2022
Annual Report Group Financial Controller	N/A – coming in February 2023 N/A – coming in February 2023 Audit New Zealand final audit management report 30 June 2022 Link to decision	Audit New Zealand Audit Engagement and Audit Proposal letters for 2023, 2024 and 2025 30 June 2023 Arrangements (Audit New Zealand audit plan)	NZX Announcement 30 June 2023 / Annual Report 30 June 2023 update for committee Proforma Annual Report 30 June 2023 (financial statements and accounting policies) Proforma Volume 4 - Climate Change Risk 30 June 2023	NZX Announcement 2022/ Annual Report 30 June 2023 update for committee Audit New Zealand Interim audit management report 30 June 2023 Volume 4 - Climate Change Risk 30 June 2023 update for committee	30 June 2023 Annual Report Volume 4 - Climate Change Risk 30 June 2023 CCO annual reports on risk (matters raised through annual audit process and summary of any significant findings raised by auditors) Attendance by Auckland Transport, Tātaki Auckland Unlimited, Eke Panuku and Watercare POAL annual reports on risk (matters raised through annual audit process and summary of any significant findings raised by auditors) Attendance by POAL
Climate Change Reporting Chief Sustainability Officer		Climate disclosure work programme- progress update		Climate disclosure work programme- progress update
Annual Budget 2023/2024 GM Financial Strategy and Planning	Risk management approach for the Annual Budget 2023/2024 Link to decision					Risk management approach for the Annual Budget 2024/2025
Annual Green Bond Report Treasury Funding Manager			Process for Annual Green Bond Report 30 June 2023		Annual Green Bond Report 30 June 2023
External Audit Office of Auditor-General (OAG)	Briefing paper provided Link to decision - confidential	Briefing paper provided	Briefing paper provided	Briefing paper provided	Briefing paper provided	Briefing paper provided
Workshop	Climate change risk introduction Risk management approach for Annual Budget	Māori outcomes overview Health, safety and wellbeing overview	Group Risk Kōrero