Date:

Time:

Meeting Room:

Venue:

 

Tuesday, 13 May 2025

2.00pm

Room 1, Level 26
Te Wharau o Tāmaki - Auckland House
135 Albert Street
Auckland

 

Komiti mō te Tātari me te Mātai Tūraru /

Audit and Risk Committee

 

OPEN ATTACHMENTS

 

 

 

ITEM   TABLE OF CONTENTS                                                                                         PAGE

 

8          Forward Work Programme 2024-2025

A.      Forward Work Programme 2024 - 2025                                                                3

10        Health, Safety and Wellbeing Q3 FY25 Update

A.      HSW Enterprise Risk Controls Q3 FY25                                                               7

B.      Health, Safety and Wellbeing Performance Dashboard Q3 FY25                      11

12        Enterprise Risk Update - May 2025

A.      Strategic Risks Update - March 2025                                                                  17

B.      AC Risk Management Framework 2025                                                              23

C.      AC Risk Management Policy                                                                               77

14        The Office of the Auditor-General's report to council on the review engagement for the six months ended 31 December 2024

A.      Review engagement management report 31 December 2024                           83


 



Audit and Risk Committee

13 May 2025

 

 

 


Komiti Tātari me te Mātai Raru Tūpono / Audit and Risk Committee
Forward Work Programme 2024-2025

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

2024

2025

3 December

18 February

13 May

26 August

16 September

9 December

 

Forward work programme

Chief Risk and Assurance Officer

Work programme

Link to decision

Committee’s Annual performance report

Link to decision

Summary of Audit and Risk Committee information memoranda, workshops, and briefings

Work programme

Link to decision

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

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 and integrity update

Link to decision - restated

Internal Audit update

·      Internal Audit activities update

·      Internal Audit strategy and audit plan (July 2025 – June 2026)

·      Internal Audit Charter

Internal Audit and integrity update

 

Internal Audit activities update

 

Houkura - He Waka Kōtuia - Te Tiriti o Waitangi Audit

Chief Risk and Assurance Officer

 

Treaty Audit Monitoring update.

Link to decision

 

Treaty Audit Monitoring update.

 

 

 

Enterprise Risk

Chief Risk and Assurance Officer

Enterprise Risk Update

Link to decision

Link to decision - restated

 

Enterprise Risk Update.

 

 

Enterprise Risk Update

 

CCO Risk management

Chief Risk and Assurance Officer

CCO quarterly risk report

Attendance by Watercare

Link to decision - restated

CCO and GSS quarterly risk report

Attendance by Auckland Transport

Link to decision - restated

CCO and GSS quarterly risk report

CCO and GSS quarterly risk report

Attendance by Tātaki Auckland Unlimited

Attendance by GSS

 

CCOs and GSS quarterly risk report

Attendance by Watercare

 

Port of Auckland Limited (POAL) Risk management

Governance & Risk Manager (POAL)

 

 

POAL risk update

Attendance by POAL

 

 

 

 

Key Strategic Project updates

Director Resilience and Infrastructure

Deputy Director Resilience and Infrastructure

Director Policy, Planning and Governance

Group Recovery Manager

Local Water Done Well

Link to decision

City Rail Link update

Link to decision - restated

Recovery Project update

Link to decision

 

Recovery Project Update

City Rail Link update

 

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

Health, safety, and wellbeing update

 

Health, safety and wellbeing update

 

Legal Risk

General Counsel

Legal risk report

Link to decision - restated

 

Legal risk report

 

 

Legal risk report

 

Insurance

Resilience and Insurance Manager

 

Update on insurance activities

Link to decision - restated

 

Update on insurance activities

 

 

 

Data and privacy

Director of GSS

 

 

 

Data and privacy update

 

Data and privacy update

 

Cyber security

GM Technology Services

Cyber security update

Link to decision - restated

Cyber security update

Link to decision - restated

Cyber security update

Cyber security update

 

Cyber security update

 

Interim Report

Group Financial Controller

 

Review arrangements 31 December 2024

Link to decision

31 December 2024 Interim Financial Statements & NZX Announcement Update

Link to decision

Link to decision - restated

Proforma interim financial statements and accounting policies 31 December 2024

Link to decision - restated

31 December 2024 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 2024

 

 

Review arrangements 31 December 2025

31 December 2025 Interim Financial Statements & NZX Announcement Update

Proforma interim financial statements and accounting policies 31 December 2025

 

Annual Report

Group Financial Controller

Audit New Zealand final audit management report 30 June 2024

Link to decision

Limited assurance engagement on consolidated greenhouse gas emissions for the year ended 30 June 2025

Link to decision

30 June 2025 Arrangements (Audit New Zealand audit plan)

Link to decision

Engagement letter for 2025 GHG emissions assurance

Link to decision

NZX Announcement 30 June 2025 / Annual Report 30 June 2025 update for committee

Proforma Annual Report 30 June 2025 (financial statements and accounting policies)

Proforma Volume 4 - Climate Change Risk 30 June 2025 (including Climate disclosure work programme - progress update)

NZX Announcement 2025/ Annual Report 30 June 2025 update for committee

Audit New Zealand Interim audit management report 30 June 2025

30 June 2025 Annual Report and Volume 4 - Climate Related Disclosure 30 June 2025

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 2025

Greenhouse Gas (GHG) paper

 

Climate Change Reporting and Sustainable Finance

Group CFO

Auckland Council’s Sustainable Finance update

Link to decision

Climate disclosure work programme - progress update

Link to decision

 

 

 

 

Auckland Council’s Sustainable Finance update

Climate disclosure work programme - progress update

 

Annual Plan 2024/2025

Annual Plan 2025/2026

GM Financial Strategy

Risk management approach for the Annual Plan 2025/2026

Link to decision

 

Risk management update for the Annual Plan 2025/2026

 

 

Risk management approach for the Annual Plan 2026/2027

 

Annual Green Bond report

Head of Group Treasury

 

 

Process for Annual Green Bond Report 30 June 2025

 

Annual Green Bond Report 30 June 2025

 

 

External Audit

Office of Auditor-General (OAG)

Briefing paper provided

Link to decision - restated

Briefing paper provided

Link to decision - restated

Managements response to OAG’s letter on Flagstaff Partners engagements (Presented by AC)

Link to decision

Briefing paper provided

Briefing paper provided

Briefing paper provided

Briefing paper provided

 

Workshop

 

 

 

 

 

 

 

                                                        


Audit and Risk Committee

13 May 2025

 

 





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13 May 2025

 

 







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Audit and Risk Committee

13 May 2025