Agenda of Risk and Assurance Committee - Thursday, 15 September 2022

Risk and Assurance Committee

Membership

Chairperson	Cr David Love
Deputy Chairperson	Bruce Robertson (Independent)
Members	Cr Bill Clark Cr Stuart Crosby Cr Andrew von Dadelszen Cr Te Taru White
Ex Officio	Chairman Doug Leeder
Quorum	Three members, consisting of half the number of members
Meeting frequency	Quarterly

Purpose

Monitor the effectiveness of Council’s funding and financial policies and frameworks to ensure the Council is managing its finances in an appropriate manner.

Monitor the effectiveness of Council's performance monitoring framework.

Ensure that Council is delivering on agreed outcomes.

Role

· Monitor the effectiveness of Council’s funding and financial policies and Council’s performance monitoring framework (financial and non-financial);

· Review Council’s draft Annual Report prior to Council’s adoption;

· Receive and review external audit letters and management reports;

· Approve and review the internal audit plan and review the annual programme report;

· Approve, review and monitor Council’s risk framework and policy;

· Review the risk register;

· Monitor Council’s legislative compliance and receive reporting on non-compliance matters as part of risk management reporting.

Power to Act

To make all decisions necessary to fulfil the role and scope of the committee subject to the limitations imposed.

Power to Recommend

To Council and/or any standing committee as it deems appropriate.

· The Risk and Assurance Committee is not delegated authority to:

· Develop, review or approve strategic policy and strategy.

· Develop, review or approve Council’s Financial Strategy, funding and financial policies and non-financial operational policies and plans.

The Risk and Assurance Committee reports directly to the Regional Council.

Recording of Meetings

Please note the Public section of this meeting is being recorded and streamed live on Bay of Plenty Regional Council’s website in accordance with Council's Live Streaming and Recording of Meetings Protocols which can be viewed on Council’s website. The recording will be archived and made publicly available on Council's website within two working days after the meeting on www.boprc.govt.nz for a period of three years (or as otherwise agreed to by Council).

All care is taken to maintain your privacy; however, as a visitor in the public gallery or as a participant at the meeting, your presence may be recorded. By remaining in the public gallery, it is understood your consent is given if your image is inadvertently broadcast.

Opinions expressed or statements made by individual persons during a meeting are not the opinions or statements of the Bay of Plenty Regional Council. Council accepts no liability for any opinions or statements made during a meeting.

Risk and Assurance Committee 15 September 2022

Recommendations in reports are not to be construed as Council policy until adopted by Council.

Agenda

1. Apologies

2. Public Forum

3. Items not on the Agenda

4. Order of Business

5. Declaration of Conflicts of Interest

6. Public Excluded Business to be Transferred into the Open

7. Minutes

Minutes to be Confirmed

7.1 Risk and Assurance Committee Minutes - 9 June 2022 1

8. Reports

Decisions Required

8.1 Internal Audit Annual Report 2021/22 and Internal Audit Plan 1

Attachment 1 - Internal Audit Work Plan 2022-25 1

Information Only

8.2 Review of the Draft Annual Report for the year ended 30 June 2022

This item will be distributed under a separate cover.

8.3 Chairperson's Report 1

Attachment 1 - Risk Assurance Completed Work Programme February 2020 to September 2022 1

8.4 Chairman's Discretionary Fund 2021/22 1

Attachment 1 - Rotary Youth Driver Awareness (RYDA) 1

Attachment 2 - RENA Disaster Response Documentary 1

8.5 Expenditure and Koha report for the year ended 30 June 2022 1

Attachment 1 - Hei Maanaki (Koha Guidelines) 1

Attachment 2 - Koha Spend Report for 12 months ended 30 June 2022 - Redacted 1

Attachment 3 - Supplier Payments Reports for the year ended 30 June 2022 - Redacted 1

Attachment 4 - Koha Spend Report for 12 months ended 30 June 2022 - Unredacted - Public Excluded

Attachment 5 - Supplier Payments Reports for the year ended 30 June 2022 - Unredacted - Public Excluded

8.6 Local Government Official Information & Meetings Act 1987 – Annual report 2021/22 1

Attachment 1 - LGOIMA Requests List 2021/22 1

9. Public Excluded Section

Resolution to exclude the public

Excludes the public from the following parts of the proceedings of this meeting as set out below:

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 are as follows:

Item No.	Subject of each matter to be considered	Reason for passing this resolution in relation to each matter	Grounds under Section 48(1) for the passing of this resolution	When the item can be released into the public
8.5	Expenditure and Koha report for the year ended 30 June 2022 - Attachment 4 - Koha Spend Report for 12 months ended 30 June 2022 - Unredacted - Public Excluded	Withholding the information is necessary to protect the privacy of natural persons, including that of deceased natural persons.	48(1)(a)(i) Section 7 (2)(a).	On the Chief Executive's approval.
8.5	Expenditure and Koha report for the year ended 30 June 2022 - Attachment 5 - Supplier Payments Reports for the year ended 30 June 2022 - Unredacted - Public Excluded	Withholding the information is necessary to protect the privacy of natural persons, including that of deceased natural persons.	48(1)(a)(i) Section 7 (2)(a).	On the Chief Executive's approval.
9.1	Public Excluded Risk and Assurance Committee Minutes - 9 June 2022	As noted in the relevant Minutes.	As noted in the relevant Minutes.	To remain in public excluded.
9.2	Completed Internal Audit Reviews	Withholding the information is necessary to enable any local authority holding the information to carry out, without prejudice or disadvantage, commercial activities.	48(1)(a)(i) Section 7 (2)(h).	On the Chief Executive's approval.
9.3	Legal Services - Annual Report 2021/22	Making the information available would be likely to prejudice the maintenance of the law, including the prevention, investigation, and detection of offences, and the right to a fair trial; Withholding the information is necessary to maintain legal professional privilege.	48(1)(a)(i) Section 6 (a); 48(1)(a)(i) Section 7 (2)(g).	To remain in public excluded.
9.4	Legislative Compliance – Annual report 2021/22	Making the information available would be likely to prejudice the maintenance of the law, including the prevention, investigation, and detection of offences, and the right to a fair trial; Withholding the information is necessary to maintain legal professional privilege.	48(1)(a)(i) Section 6 (a); 48(1)(a)(i) Section 7 (2)(g).	To remain in public excluded.
9.5	Key Risk Register	Withholding the information is necessary to prevent the disclosure or use of official information for improper gain or improper advantage.	48(1)(a)(i) Section 7 (2)(j).	On the Chief Executive's approval.

8.5 Expenditure and Koha Report for the year ended 30 June 2022

Attachment 4 - Koha Spend Report for 12 months ended 30 June 2022 - Unredacted - Public Excluded

Attachment 5 - Supplier Payments Reports for the year ended 30 June 2022 - Unredacted - Public Excluded

Minutes to be Confirmed

9.1 Public Excluded Risk and Assurance Committee Minutes - 9 June 2022

Decisions Required

9.2 Completed Internal Audit Reviews

Attachment 1 - Regional Pest Management Plan Executive Summary

Attachment 2 - Business Continuity Executive Summary

Attachment 3 - Laboratory Services Benefits Realisation Executive Summary

Attachment 4 - Risk Management Review Executive Summary

Information Only

9.3 Legal Services - Annual Report 2021/22

9.4 Legislative Compliance – Annual report 2021/22

Attachment 1 - ComplyWith Legal Compliance Report BOPRC (1 July 2021 - 30 June 2022)

9.5 Key Risk Register

Attachment 1 - Key Risk Register - Sept 2022

Attachment 2 - KRR - Heat Map Sept 2022

10. Public Excluded Business to be Transferred into the Open

11. Readmit the Public

12. Consideration of Items not on the Agenda

Risk and Assurance Committee Minutes

9 June 2022

Risk and Assurance Committee

Open Minutes

Commencing: Thursday 9 June 2022, 2:00 pm

Venue: Council Chambers, Regional House, 1 Elizabeth Street, Tauranga and via Zoom (Audio Visual Meeting)

Chairperson: Cr David Love

Deputy Chairperson: Bruce Robertson (via Zoom)

Members: Cr Bill Clark

Cr Stuart Crosby

Cr Te Taru White (via Zoom)

Chairman Doug Leeder (Ex officio)

In Attendance: Councillors (via Zoom): Paula Thompson, Matemoana McDonald, Lyall Thurston

Staff: Fiona McTavish – Chief Executive; Mat Taylor – General Manager Corporate; Sarah Omundsen – General Manager, Regulatory Services (via Zoom); Kumaren Perumal – Chief Financial Officer; Mereana Toroa – Finance Support Team Lead; Evaleigh Rautjoki-Williams – Digital Manager (Chief Digital Officer); Annabel Chappell – Manager, Special Projects; Steven Slack – Risk & Assurance Manager; Aaron Huggins – Principal Internal Auditor; Nolene Naude – Financial Accounting Team Lead; Sumit Chopra – Operations & Security Manager (Chief Security Officer); Jessica Easton – Legal and Commercial Manager; Merinda Pansegrouw – Committee Advisor

External: Audit New Zealand Audit Director Leon Pieterse and Audit Manager Anton Labuschagne (both via Zoom)

Apologies: Cr Andrew von Dadelszen

Declaration of Public Recording

Committee members and the public were reminded that the public section of the meeting was being recorded and would be made available on the Bay of Plenty Regional Council website following the meeting and archived for a period of three years as noted on page 4 of the agenda.

Recording of Meeting: Zoom Link - Risk & Assurance Committee - 9 June 2022 - YouTube

1. Apologies

Resolved

That the Risk and Assurance Committee:

1 Accepts the apology from Cr Andrew von Dadelszen tendered at the meeting.

Love/Leeder

CARRIED

2. Declaration of Conflicts of Interest

Cr Stuart Crosby: Item 7.1 External Audit Plan 2021/22 (Quayside Board Director)

Cr Te Taru White: Item 7.1 External Audit Plan 2021/22 (Quayside Board Director)

3. Minutes

Minutes to be Confirmed

3.1

Risk and Assurance Committee Minutes - 14 April 2022

Resolved

That the Risk and Assurance Committee:

1 Confirms the Risk and Assurance Committee Minutes - 14 April 2022 as a true and correct record.

Crosby/Clark

CARRIED

2:15pm – Deputy Chairperson Bruce Robertson joined the meeting.

4. Reports

Information Only

4.1

External Audit Plan 2021/22

Presented by: Chief Financial Officer, Kumaren Perumal, Financial Accounting Team Lead Nolene Naude and Audit New Zealand (Audit NZ) Audit Director Leon Pieterse and Audit Manager Anton Labuschagne.

Key Points – Audit NZ:

· Elaborated on the audit process for 2022 in the context of the following milestones: (1) the Local Government Elections in October, (2) the final audit scheduled for September and (3) the final Audit Report to be prepared for November 2022:

o Pointed out that the timeline of the 2022 audit was different from the previous cycles prior to Covid mainly due to Auditor shortages and the continued impact of Covid

o As a result, the audit process would not be completed before conclusion of the Local Government Elections

o Proposed that the outgoing Council/Risk and Assurance Committee provide assurance/representation to the new Council on the annual report

o During July 2022 Audit NZ would provide the Finance Team with a draft letter of representation - proposed that management provide similar representation to Council to provide assurance regarding the Annual Report

o As further external assurance, Audit NZ needed to complete the audit before Council could adopt the Annual Report

· This process would apply to majority of councils in New Zealand

· Confirmed that timelines for the Quayside Holdings Limited and Toi Moana Trust audits would align appropriately with Bay of Plenty Regional Council Toi Moana’s audit

· Pointed out that early/ongoing engagement with the Port of Tauranga and KPMG was taking place to enable an early technical review/address any possible delays.

Resolved

That the Risk and Assurance Committee:

1 Receives the report, External Audit Plan 2021/22.

Crosby/Clark

CARRIED

4.2

Chairperson's Report

Presented by: General Manager, Corporate Mat Taylor who updated Committee members on the Risk and Assurance Committee’s Work Programme for the last meeting of 2022, scheduled for 15 September:

Resolved

That the Risk and Assurance Committee:

1 Receives the report, Chairperson's Report.

Leeder/Crosby

CARRIED

4.3

Internal Audit Update

Presented by: Aaron Huggins, Principal Internal Auditor and Steve Slack, Risk & Assurance Manager.

Key Points:

· While the quarter had continued to see Covid impact, operations across Bay of Plenty Regional Council Toi Moana has started to normalise and assurance delivery workflow had resumed

· External provider Grant Thornton, appointed to carry out the Risk Management Framework Review, had confirmed their availability and work would commence during July 2022

· A refreshed Audit Programme for 2023 would be presented to the Risk and Assurance Committee in September 2022.

Key Point - Members:

· Highlighted the importance of finalising key internal audit work/outstanding recommendations prior to the end of the triennium.

Resolved

That the Risk and Assurance Committee:

1 Receives the report, Internal Audit Update.

Crosby/Clark

CARRIED

4.4

Rates Setting for the 2022/23 financial year

Presented by: Chief Financial Officer Kumaren Perumal, and Finance Support Team Lead Mereana Toroa:

Key Points:

· External legal review had been undertaken to perform a legislative compliance review of the rates setting process for 2022/23 financial year; this was still ongoing – any amendments arising from the review process would be incorporated as part of the refinement before adoption by Council

· Council was scheduled to set the rates for the 2022/23 financial at its meeting on 23 June 2022

Key Points - Staff:

· Confirmed that the system for internal rates collection had been tested extensively to ensure it was suitable for Council’s requirements and that adequate/suitably experienced resources had been recruited

· Verified that discussions with Territorial Local Authorities (TLAs) regarding the hand-over of rates collections had been ongoing since the commencement of the Rates Project to ensure a clear understanding of Regional Council/respective TLA’s roles; these were being underpinned by service level agreements currently under consideration

· Noted the importance of future proofing the system for rates collection to be able to adapt to any possible changes by incorporating principles such as efficiency/high quality data integrity and well-designed processes.

Resolved

That the Risk and Assurance Committee:

1 Receives the report, Rates Setting for the 2022/23 financial year.

2 Confirms the public be excluded on the grounds set out in the Local Government Official Information and Meetings Act 1987 from consideration of the following report attachment:

(a) Rates setting for the 2022-23 financial year under Section 48(1)(a)(i) Section 7 (2)(c)(ii) as withholding 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 otherwise to damage the public interest and that this attachment be released to the public on the Chief Executive’s approval.

Love/Crosby

CARRIED

5. Public Excluded Section

Resolved

Resolution to exclude the public

1 Excludes the public from the following parts of the proceedings of this meeting as set out below:

Item No.	Subject of each matter to be considered	Reason for passing this resolution in relation to each matter	Grounds under Section 48(1) for the passing of this resolution	When the item can be released into the public
8.4	Rates Setting for the 2022/23 financial year - Attachment 1 - Rates setting for the 2022-23 financial year - Public Excluded	Withholding 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 otherwise to damage the public interest.	48(1)(a)(i) Section 7 (2)(c)(ii).	On the Chief Executive's approval.
5.1	Public Excluded Risk and Assurance Committee Minutes - 14 April 2022	As noted in the relevant Minutes.	As noted in the relevant Minutes.	To remain in public excluded.
5.2	Digital Cybersecurity Update	Withholding the information is necessary to protect information where the making available of the information would be likely to unreasonably prejudice the commercial position of the person who supplied or who is the subject of the information.	48(1)(a)(i) Section 7 (2)(b)(ii).	On the Chief Executive's approval.
5.3	Completed Internal Audit Review - ICT Security	Withholding the information is necessary to protect information where the making available of the information would be likely to unreasonably prejudice the commercial position of the person who supplied or who is the subject of the information.	48(1)(a)(i) Section 7 (2)(b)(ii).	On the Chief Executive's approval.
5.4	Key Risk Register	Withholding the information is necessary to prevent the disclosure or use of official information for improper gain or improper advantage.	48(1)(a)(i) Section 7 (2)(j).	On the Chief Executive's approval.

Love/Clark

CARRIED

3:38 pm – the meeting closed.

Confirmed

Cr David Love

Chairperson, Risk and Assurance Committee



Report To:	Risk and Assurance Committee
Meeting Date:	15 September 2022
Report Writer:	Aaron Huggins, Principal Internal Auditor
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	To provide an update on the internal audit programme and the audit plan.

Internal Audit Annual Report 2021/22 and Internal Audit Plan

Executive Summary

This report provides an update on the status of internal audit activities as at 30 June 2022 and includes:

· The proposed Internal Audit Work Plan for the three years 2022/23 to 2024/25 (Attachment 1);

· The status of internal audit reviews in the current year;

· The status of follow up of internal audit recommendations and management actions to 30 June 2022.

Recommendations

That the Risk and Assurance Committee:

1 Receives the report, Internal Audit Annual Report 2021/22 and Internal Audit Plan;

2 Approves the Internal Audit Work Plan 2022/23, 2023/24, 2024/25, including the detailed work plan for 2022/23.

1. Introduction

This report provides the annual update on internal audit activity undertaken by internal audit staff and external assurance specialists as part of Bay of Plenty Regional Council’s co-sourced internal audit approach. It includes:

· The status of internal audit reviews in the current year;

· The status of follow up of internal audit recommendations and management actions to 30 June 2022;

· The proposed Internal Audit Work Plan for the three years 2022/23 to 2024/25 (Appendix 1).

1.1 Alignment with Strategic Framework

The Way We Work

We continually seek opportunities to innovate and improve.

2. Proposed Internal Audit Work Plan to 2024/25

The first Internal Audit Work Plan was approved by the Audit and Risk Committee in May 2014. This Work Plan is a rolling three-year plan which is reviewed annually.

During 2022, Internal Audit undertook a planning process to refresh the Internal Audit Work Plan for the three years 2022/23 to 2024/25 (provided in
Attachment 1).

A risk-based approach has continued to be used to assess the internal audit needs of the Bay of Plenty Regional Council and audit priorities.

We held discussions with the Chief Executive, General Managers and selected Managers, reviewed prior plans and reviewed the ‘audit universe’ of other Councils.

The Internal Audit work programme for 2022/23 has been developed based on the level of resources currently available. This is primarily one full time Principal Internal Auditor and funding for consultancy services sufficient for two to three reviews – depending on scope.

The proposed detailed work plan for 2022/23 is provided within the plan and is shown in the following table:

The Internal Audit Work Plan for the three years 2022/23 to 2024/25 has been given management approval by the Chief Executive and is now provided to the Risk and Assurance Committee for its review and approval.

The Internal Audit Work Plan will be presented to the next Council Triennium for re-confirmation, once the Committee structures have been finalised.

3. Internal Audit Work Plan 2021/22 Status

Based on the Internal Audit Work Plan 2021/22 the following table summarises the status of internal audit reviews for 2021/22.

Review	Field work	GM Sponsor	Status	Status of Internal Audit
Review	Field work	GM Sponsor	Status	Planning /Scope	Fieldwork	Draft Report	Mgmt Actions	Final Report
Project management	BOPRC	Corporate	In Progress	Complete	Complete	In Progress (25%)
Business continuity management	BOPRC	Chief Executive	Complete	Complete	Complete	Complete	Complete	Complete
Pest management plan	BOPRC	Integrated Catchments	Complete	Complete	Complete	Complete	Complete	Complete
Risk management	Co-Source	Corporate	Complete	Complete	Complete	Complete	Complete	Complete
Laboratory services – benefits realisation	BOPRC	Regulatory Services	Complete	Complete	Complete	Complete	Complete	Complete
Post-COVID funding readiness	BOPRC	Integrated Catchments	Superseded
Compliance process	BOPRC	Regulatory Services	Deferred to FY22/23	Complete	In Progress (25%)
Payroll	BOPRC	People & Leadership	Deferred to FY22/23	Complete
ICT Security Review (20/21)	BOPRC	Corporate	Complete	Complete	Complete	Complete	Complete	Complete

As previously noted, Council staff availability has been disrupted during the past year due to COVID – and delivery of the Internal Audit Work Plan has reflected the need to ensure delivery of Councils activities. This has resulted in two audits (Compliance process, and Payroll) being deferred to FY22/23.

The Post-COVID funding readiness review has been superseded. This reflects that the funding (and associated activities) have largely ceased/returned to business as usual. Additionally, the separate externally-performed assurance procedures carried out on behalf of the funding provider (Ministry for the Environment (MfE)) have been more rigourously performed (due to updated assurance guidance from MfE), reducing the potential value of BOPRC performing its own assurance over these programmes.

Internal audit continues to provide internal assurance and advice to BOPRC teams as required.

4. Internal Audit Follow Up

4.1 Management actions

Internal Audit has reviewed all open management actions as part of the follow up work in the 2021/22 Work Plan.

The following graph highlights the progress made within BOPRC to address open audit actions throughout the 2021/22 financial year:

Figure 1 Open management actions (1 July 2021 vs 30 June 2022)

The total of actions open as at 30 June 2022 is 66, the majority of these relate to more recently completed internal audits including ICT Security (28), RPMP (14), Policy Framework (10), and BCP (6).

Significant progress has been observed in addressing several longer-standing audit actions, with a majority of these now closed.

Further work streams are underway to address the remaining open audit actions:

· Procurement & Contract Management – The Financial Delegations Manual is currently being updated, and training is being delivered to staff on the recently introduced contracts module within BOPRC’s financial management information system (Tech1).

· Fraud Risk Assessment – work is underway to update contract workflow rules, implement updated dashboard reporting, and update purchasing workflow rules. This is estimated to be complete by March 2023.

· Gravel Extraction – the three open actions relate to updating the Regional Gravel Management Plan and reviewing the associated fees and charges. This will be addressed as part of the next Long Term Plan.

· Policy Framework – work planning is underway to address the recommendations in alignment with BOPRC’s Toi Tangata People Plan.

· Consents – A draft plan has been prepared to assist with measuring contractor performance, to be implemented once finalised.

The remaining audit actions relate to Internal Audit Reviews completed during the 2021/22 financial year and are not yet due for completion.

4.2 Improvement actions

At the start of the year (1 July 2021) there was 1 open Health & Safety improvement action; this action remains open and refers to the last phase of the critical risk project rollout.

The Risk Management and the Laboratory Services Benefits Realisation reviews were completed during the 2021/22 financial year.

The following graph highlights the progress made within BOPRC to address open improvement opportunity actions throughout the 2021/22 financial year:

Figure 2 Open improvement actions (1 July 2021 vs 30 June 2022)

5. Considerations

5.1 Risks and Mitigations

There are no significant risks associated with this matter/subject/project/initiative.

5.2 Climate Change

The matters addressed in this report are of a procedural nature and there is no need to consider climate change impacts.

5.3 Implications for Māori

No implications identified – matters are of a procedural nature only.

5.4 Community Engagement

Engagement with the community is not required as the recommended decision relates to internal Council matters only.

5.5 Financial Implications

If the recommendation is adopted by Council, will it result in:

If the answer is ‘no’ to both questions please select the dropdown option 1 and complete appropriately.

If the answer is ‘yes’ to either question please select “Budget Implications” in the building block below and liaise with your Management Accountant in order to complete the Financial Impact table.

There are no material unbudgeted financial implications and this fits within the allocated budget.

6. Next Steps

Next Steps: What next? What resources are needed? Further analysis? Timeframes ahead. Any consultation planned. Remind Council of the process ahead. Next update to Council?

Conclusion: Short concluding remarks. Referring back to recommendations. No new content.

To approve the Internal Audit Plan as per the recommendations.

Attachments

Attachment 1 - Internal Audit Work Plan 2022-25 ⇩



Report To:	Risk and Assurance Committee
Meeting Date:	15 September 2022
Report Writer:	Mat Taylor, General Manager, Corporate
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	Provide the Committee with an update on Risk and Assurance activities.

Chairperson's Report

Executive Summary

This report provides the Committee with an update on Risk and Assurance Committee activities for the current Triennium.

Recommendations

That the Risk and Assurance Committee:

1 Receives the report, Chairperson's Report;

2 Notes the Committee’s completed work programme.

1. Introduction

Risk and Assurance Completed Work Programme – Triennium Review

The Risk and Assurance completed work programme for the period February 2020 to September 2022 is attached at Appendix 1. This highlights the areas of focus for this Committee relating to Council activities, and the general nature of the Committee’s work programme.

Key Topic Area 1. - Risk and Assurance

The Committee receives a comprehensive quarterly Key Risk Register at each meeting, along with specific escalated risk reports relating to the following specific projects and activities:

· Kopeopeo Canal Remediation Project – ‘Update 24’ Close out report

· Cyber Security Risk Management

· School Bus Services Risks

· Setting of Rates

· Information Technology

Key Topic Area 2. - External and Internal Audit Reporting

· The External Audit Director and his team presented to the Committee the outcomes of Regional Council Annual Report audits, and for the Long-Term Plan 2021-2031. Audit Plans were also presented annually.

· Internal audit provided regular status updates, summaries of reviews, and annual reports.

Key Topic Area 3. - Reviews and Frameworks

· Rates

1.1 Alignment with Strategic Framework

A Healthy Environment
Freshwater for Life
Safe and Resilient Communities
A Vibrant Region
The Way We Work	We continually seek opportunities to innovate and improve.

1.1.1 Community Well-beings Assessment

Dominant Well-Beings Affected

þ Environmental

þ Cultural

þ Social

þ Economic

This report shows the completed Risk and Assurance Work Programme.

2. Considerations

2.1 Risks and Mitigations

There are no significant risks associated with this matter/subject/project/initiative.

2.2 Climate Change

The matters addressed in this report are of a procedural nature and there is no need to consider climate change impacts.

2.3 Implications for Māori

There are no implications for Māori.

2.4 Financial Implications

This work is being undertaken within the current budget for the Governance Activity in the Long Term Plan 2021 – 2031.

3. Next Steps

None.

Attachments

Attachment 1 - Risk Assurance Completed Work Programme February 2020 to September 2022 ⇩



Report To:	Risk and Assurance Committee
Meeting Date:	15 September 2022
Report Writer:	Mat Taylor, General Manager, Corporate
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	To provide an update on individuals and/or organisations who required financial assistance using the Fund

Chairman's Discretionary Fund 2021/22

Executive Summary

The Chairman’s Discretionary Fund was established to provide financial assistance for individual and/or organisations to participate in events/activities that meet certain criteria.

In the 2021/22 financial year two requests request totalling $10,000 were accepted.

· Rotary Youth Driver Awareness (RYDA)

· RENA Disaster Response Documentary

Recommendations

That the Risk and Assurance Committee:

1 Receives the report, Chairman's Discretionary Fund 2021/22.

1. Introduction

The Chairman’s Discretionary Fund has been operated by the Chairman of the Regional Council for the last three terms within parameters. The purpose of the fund is to:

· Assist an individual to participate in an event or activity that will further their personal development in their chosen field. The Fund provides financial assistance for registration, materials, flights and accommodation to help the individual achieve their goals. This is limited to $5,000.

· Assist an organisation to participate in an event or activity that has an alignment with Regional Council outcomes. This is limited to $5,000 per organisation.

· In exceptional circumstances, determined jointly by the Chairman and Chief Executive, funding can be provided to organisations above the $5,000 limit.

· All funding allocated from this fund must be consistent with the Sensitive Expenditure Policy and directly link to Council outcomes.

The budget for this Fund is held by the Chief Executive. In 2021/22 the budgeted amount was $21,800.00.

1.1.1 Community Well-beings Assessment

Dominant Well-Beings Affected

þ Environmental

þ Cultural

þ Social

þ Economic

This item contributes to the ‘A Vibrant Region’ Community Outcome in the Council’s Long Term Plan 2018-2028.

2. 2021/22 Chairman’s Discretionary Fund Activity

	Requests Accepted	Amount
1	2022 Rotary Youth Driver Awareness (RYDA)	$5,000
2	Request for help to make documentary on the Rena Disaster Response	$5,000

2.1 Rotary Youth Driver Awareness (RYDA)

Now in its fourth year, RYDA run workshops with high school students, educating them on driver safety and distraction. The programme focuses on cognitive development and is a risk awareness programme.

There are Year 12 cohorts from Mount Maunganui, Pāpāmoa, Katikati, ACG, Whangamata and Otumoetai. In summary, 6 active Rotary clubs, (forming the Rotary Collective) supplies the manpower to assist in the delivery of the courses.

Road Safety Education/Rotary Youth Driver Awareness are close to achieving a roll out to most of the catchment high schools for Year 12’s this year, the only caveat being COVID.

2.2 RENA Disaster Response Documentary

Rena was a significant event for the Bay of Plenty and Toi Moana played a central role in response and recovery.

The Bay of Plenty Regional Council was been invited to become part of a documentary on the Rena disaster titled “The Rena, the Reef, the Residents”.

The aim was to have a finished cut of the documentary accepted into the NZ International Film Festival with a cinema release with a focus on residents in the Bay of Plenty.

3. Considerations

3.1 Risks and Mitigations

There are no significant risk associated with this matter/subject/project/initiative.

3.2 Climate Change

The matters addressed in this report are of a procedural nature and there is no need to consider climate change impacts.

3.3 Implications for Māori

There are no implications for Māori.

3.4 Community Engagement

This item contributes to the ‘A Vibrant Region’ Community Outcome in the Council’s Long Term Plan 2018-2028.

3.5 Financial Implications

This work is being undertaken within the current budget held by the Chief Executive and will continue to be included in a budget held by the Chief Executive.

4. Next Steps

There are no next steps.

Attachments

Attachment 1 - Rotary Youth Driver Awareness (RYDA) ⇩

Attachment 2 - RENA Disaster Response Documentary ⇩



Report To:	Risk and Assurance Committee
Meeting Date:	15 September 2022
Report Writer:	Nolene Naude, Financial Accounting Team Lead
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	Provide Supplier and Koha expenditure for the twelve months ended 30 June 2022

Expenditure and Koha report for the year ended 30 June 2022

Executive Summary

This report provides financial information about Council’s supplier and koha spend for 2021/22.

The annual supplier spend report provides total spend per supplier where the total spend is greater than $50,000 (excluding goods and services tax) for the twelve months ended 30 June 2022.

This report also incorporates Council’s Koha Expenditure for 2021/22.

Recommendations

That the Risk and Assurance Committee:

1 Receives the report, Expenditure and Koha report for the year ended 30 June 2022;

2 Confirms the public be excluded on the grounds set out in the Local Government Official Information and Meetings Act 1987 from consideration of the following report attachments:

(a) Koha Spend Report for 12 months ended 30 June 2022 - Unredacted under Section 48(1)(a)(i) Section 7 (2)(a) as withholding the information is necessary to protect the privacy of natural persons, including that of deceased natural persons and that this attachment be released to the public on the Chief Executive’s approval;

(b) Supplier Payments Reports for the year ended 30 June 2022 - Unredacted under Section 48(1)(a)(i) Section 7 (2)(a) as withholding the information is necessary to protect the privacy of natural persons, including that of deceased natural persons and that this attachment be released to the public on the Chief Executive’s approval.

1. Introduction

This annual supplier spend report provides open and transparent information of Council’s significant payments to third parties including suppliers, contractors and consultants for the year ended 30 June 2022. It also provides details of Koha spend.

1.1 Alignment with Strategic Framework

The Way We Work

We deliver value to our ratepayers and our customers.

1.1.1 Community Well-beings Assessment

Dominant Well-Beings Affected

þ Environmental

þ Cultural

þ Social

þ Economic

Council’s Expenditure and Koha report for the year ended 30 June 2022 covers all aspects of the Community Well-Beings.

2. Information extraction

The Hei Manaaki (Koha Guidelines) have been attached to this report as requested last year (Attachment 1).

The expenditure information has been extracted from Council’s financial management system. The Koha spend (Appendix 2) and annual supplier spend report (Attachment 3) for the twelve months ended 30 June 2022 is provided.

The supplier spend report lists the total spend per supplier for the period stated, where the total is greater than $50,000 (excluding GST). This helps to keep the report length and detail within a manageable size.

This report provides information for expenditure values only, and it does not show where revenue has been received to offset payments. Statutory bodies e.g. ACC, are excluded from the annual supplier spend report. Some of the information is redacted where appropriate.

3. Considerations

3.1 Risks and Mitigations

The matters addressed in this report are of an informative nature and there is no need to consider the risks and mitigations.

3.2 Climate Change

The matters addressed in this report are of an administrative nature and there are no climate change impacts associated with this reporting.

3.3 Implications for Māori

The giving of Koha is a cultural practice that is widely supported and implemented. Koha is a gesture of reciprocity, respect and manaakitanga. Koha can be expressed by way of gifts (financial or non-financial) or support in-kind. It is common to acknowledge cultural expertise via Koha or to provide Koha to grieving whānau during tangihanga. There are positive implications of the act of Koha, particularly in demonstrating an understanding and appreciation of tikanga Māori.

3.4 Community Engagement

Engagement with the community is not required as the recommended proposal / decision relates to internal Council matters only.

The report provides information to Council relating to expenditure and koha. As such no community engagement is required.

3.5 Financial Implications

There are no material unbudgeted financial implications and this fits within the allocated budget.

4. Next Steps

Staff will finalise the 2021/22 Expenditure and Koha Report following the completion of the external audit and the adoption of the Council’s Annual Report 2021/22.

Attachments

Attachment 1 - Hei Maanaki (Koha Guidelines) ⇩

Attachment 2 - Koha Spend Report for 12 months ended 30 June 2022 - REDACTED ⇩

Attachment 3 - Supplier Payments Reports for the year ended 30 June 2022 - REDACTED ⇩

Attachment 4 - Koha Spend Report for 12 months ended 30 June 2022 - Unredacted (Public Excluded) ⇩

Attachment 5 - Supplier Payments Reports for the year ended 30 June 2022 - Unredacted (Public Excluded) ⇩



Report To:	Risk and Assurance Committee
Meeting Date:	15 September 2022
Report Writer:	Jessica Easton, Legal and Commercial Manager
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	Report on the requests made to Council under the Local Government Official Information and Meetings Act 1987 from 1 July 2021 to 30 June 2022.

Local Government Official Information & Meetings Act 1987 – Annual report 2021/22

Executive Summary

This report provides Council with information relating to requests under the Local Government Official Information and Meetings Act 1987 from 1 July 2021 to 30 June 2022.

There were 121 requests for information during this period.

Council has maintained high standards of service in responding to requests for official information with no breaches of timeframes during this reporting period.

Council has responded to one preliminary inquiry into a complaint to the Office of the Ombudsmen during the reporting period. It was closed without a formal investigation.

Recommendations

That the Risk and Assurance Committee:

1 Receives the report, Local Government Official Information & Meetings Act 1987 – Annual report 2021/22.

1. Introduction

The Local Government Official Information and Meetings Act 1987 (LGOIMA) established processes for the public to request and receive official information held by local government agencies.

The LGOIMA gives the public a right to official information and the grounds for withholding any official information are limited. Generally, a local government agency can only withhold official information on the grounds of protecting a person’s privacy, commercial sensitivity, considered free and frank advice of officials, prejudicial to negotiations or commercial activity, or subject to legal professional privilege.

Part 2 of LGOIMA prescribes the processes, statutory timeframes and the duty to provide assistance for requests. There is an ability to charge the requester reasonable fees to cover the costs of researching, collating and providing official information.

1.1 Alignment with Strategic Framework

The Way We Work

We continually seek opportunities to innovate and improve.

2. Information Requests

2.1 Number of requests

Council received 121 requests for official information during the 2021/22 financial year. A list of these requests is attached to this report.

Of these 121, seven requests were withdrawn and one was transferred to another agency. This is a decrease from 136 in the previous financial year.

Table 1 – Number of requests

Financial Year	Number Of Requests
2021/22	121
2020/21	136
2019/20	75
2018/19	132
2017/18	126
2016/17	80
2015/16	67

Table 2 – Requests by Group

	People and Leadership	Corporate	Integrated Catchments	Regulatory Services	Strategy and Science
Number of LGOIMA	5	18	9	73	16
Percentage of total	4%	15%	7%	61%	12%

2.2 Breaches of timeframes

Council has maintained high standards of service in responding to requests for official information with no breaches of timeframes noted during this reporting period.

2.3 Charging

Council does not charge to respond to LGOIMA requests as a default position. This aligns with the Ombudsman’s expectation that an agency will not charge to supply official information unless the request involves considerable labour and materials, and the agency considers it is reasonable to charge. Further, this is to uphold the purpose of the LGOIMA that all official information should be made public unless good reason exists to withhold it.

Council charged for one LGOIMA during the reporting period and received payment from the requestor for $462.61.

3. Complaints to the Office of the Ombudsman

If a requester is not satisfied with how their request has been dealt with, the person has the right to seek an investigation by the Ombudsman under section 27(3) of LGOIMA.

The Ombudsman’s’ investigators are encouraging early resolution of a complaint through informal engagement and to avoid full-scale investigations.

The Ombudsman publishes data of LGOIMA complaints received and completed every six months. This data can be found at: https://www.ombudsman.parliament.nz/resources/oia-and-lgoima-complaints-received-july-december-2020

For the 2021/22 financial year, Council has responded to one preliminary inquiry into a complaint to the Ombudsman regarding LGOIMA requests.

The complaint was made in relation to damage to a farm, with adjacent forestry operations. The Ombudsman made preliminary inquiries and Council provided further information to the Ombudsman. The complaint to the Ombudsman has been closed. No further correspondence has been received to date.

4. Considerations

4.1 Risks and Mitigations

There were no risks identified during the period.

4.2 Climate Change

The matters addressed in this report are of a procedural nature and there is no need to consider climate change impacts.

4.3 Implications for Māori

The matters addressed in this report are of a procedural nature and there is no need to consider implications for Māori arising from this report.

4.4 Community Engagement

Engagement with the community is not required as the report relates to internal Council matters only.

4.5 Financial Implications

There are no material unbudgeted financial implications and this fits within the allocated budget.

5. Next Steps

Council has performed well in responding to LGOIMA requests in the 2021/22 year and will continue to provide and maintain these high standards of service for the upcoming financial year.

Ongoing training and education will be provided by the legal team in addition to support and advice on more complex LGOIMA requests.

Attachments

Attachment 1 - LGOIMA Requests List 2021/22 ⇩