Attachments of Audit and Risk Committee

Audit and Risk Committee

20 August 2024

Komiti Tātari me te Mātai Raru Tūpono / Audit and Risk Committee
Forward Work Programme 2023-2024

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	2023	2024
Area of work and lead	5 December	19 February	14 May	20 August	17 September	3 December
Forward work programme Chief Risk and Assurance Officer	Work programme Link to decision	Work programme Link to decision	Work programme Link to decision Summary of Audit and Risk Committee information memoranda, workshops and briefings Link to decision	Work programme Summary of Audit and Risk Committee information memoranda, workshops and briefings	Work programme Summary of Audit and Risk Committee information memoranda, workshops and briefings	Work programme Committee’s Annual performance report Summary of Audit and Risk Committee information memoranda, workshops and briefings
Assurance Chief Risk and Assurance Officer	Internal Audit activities update Link to decision - restated	Internal Audit activities update Fraud and integrity update Link to decision - restated	Internal Audit update · Internal Audit activities update · Internal Audit strategy and audit plan – (July 2024 – June 2025) · Internal Audit Charter Link to decision - restated	Internal Audit activities update Fraud and integrity update		Internal Audit activities update
Independent Māori Statutory Board - Treaty Audit Chief Risk and Assurance Officer		Treaty Audit Monitoring update Link to decision		Treaty Audit Monitoring update
Enterprise Risk Chief Risk and Assurance Officer Director, Regulatory Services *Chief Sustainability Officer	Enterprise Risk Update Link to decision Link to decision – restated * Regulatory Services – statutory clock management Link to decision		Enterprise Risk Update Link to decision Link to decision - restated			Enterprise Risk Update ** Auckland Council Group Climate Risk (Framework)
CCO Risk management Chief Risk and Assurance Officer	CCO quarterly risk report Attendance by Watercare Link to decision - restated	CCO quarterly risk report Attendance by Auckland Transport Link to decision - restated	CCO quarterly risk report Attendance by Eke Panuku Link to decision - restated	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 Link to decision - restated
Key Strategic Project updates Director Resilience and Infrastructure Deputy Director Resilience and Infrastructure Director Policy, Planning and Governance Group Recovery Manager	City Rail Link update Link to decision	Auckland Emergency Management Prioritised Plan update Link to decision Recovery Project update Link to decision	Local Water Done Well Link to decision - restated Auckland International Airport Limited shares sale process update Link to decision City Rail Link update Link to decision			Local Water Done Well City Rail Link update Recovery Project update
Health, Safety and Wellbeing Head of Health, Safety and Wellbeing	Health, safety, and wellbeing update Link to decision	Health, safety and wellbeing update Link to decision	Health, safety and wellbeing update Link to decision	Health, safety and wellbeing update		Health, safety and wellbeing update
Legal Risk General Counsel	Legal risk report Link to decision - restated		Legal risk report Link to decision - restated			Legal risk report
Insurance Resilience and Insurance Manager		Update on insurance activities Link to decision - restated		Update on insurance activities
Interim Report Group Financial Controller	Review arrangements 31 December 2023 Link to decision 31 December 2023 Interim Financial Statements & NZX Announcement Update Proforma interim financial statements and accounting policies 31 December 2023 Link to decision Link to decision - restated	31 December 2023 half year results announcement for the NZX and Interim Report clearance Link to decision Link to decision - restated	Audit New Zealand Review Engagement management report for the six months ended 31 December 2023 Link to decision			Review arrangements 31 December 2024 31 December 2024 Interim Financial Statements & NZX Announcement Update Proforma interim financial statements and accounting policies 31 December 2024
Annual Report Group Financial Controller	Audit New Zealand final audit management report 30 June 2023 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) Link to decision	NZX Announcement 30 June 2024 / Annual Report 30 June 2024 update for committee Proforma Annual Report 30 June 2024 (financial statements and accounting policies) Proforma Volume 4 - Climate Change Risk 30 June 2024 Link to decision Link to decision - restated	NZX Announcement 2023/ Annual Report 30 June 2024 update for committee Audit New Zealand Interim audit management report 30 June 2024	30 June 2024 Annual Report Volume 4 - Climate Related Disclosure 30 June 2024 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	Audit New Zealand final audit management report 30 June 2024
Climate Change Reporting and Sustainable Finance Group CFO	Climate disclosure work programme - progress update Link to decision Link to decision - restated		Climate disclosure work programme - progress update Link to decision		Auckland Council’s Sustainable Finance update	Climate disclosure work programme - progress update
Annual Budget 2023/2024 Long-Term Plan 2024-2034 GM Financial Strategy	Long-term Plan 2024-2034 approach to risk and assurance. Link to decision Final Audit Management Report for the Long-term Plan amendment 2023 Link to decision	Update on the Audit of the Long-Term Plan 2024-2034 Consultation Document Link to decision	Update on the Audit of the Long-Term Plan 2024-2034 Link to decision		2024-2034 LTP process report - Report to governors from Audit New Zealand.	Risk management approach for the Annual Budget 2024/2025
Annual Green Bond report Head of Group Treasury			Process for Annual Green Bond Report 30 June 2024 Link to decision		Annual Green Bond Report 30 June 2024
External Audit Office of Auditor-General (OAG)	Briefing paper provided Link to decision - restated	Briefing paper provided Link to decision - restated	Briefing paper provided Link to decision - restated	Briefing paper provided	Briefing paper provided	Briefing paper provided
Cyber security GM Technology Services						Cyber security update
Workshop	EPMO update on benefits realisation. Long-term plan – current assumptions.	Long-term Plan 2024-2034	Long-term Plan 2024-2034: Approach to risk and assurance to support final decision-making. Data and Privacy Management	Cyber security		Auckland Emergency Management Update