Attachments of Audit and Risk Committee

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
Area of work and lead	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