Agenda of Risk and Assurance Committee

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 will be uploaded Bay of Plenty Regional Council’s web site 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 4 March 2021

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 - 1 December 2020 2

8. Reports

Information Only

8.1 Audit New Zealand Report to the Council for the year ending 30 June 2020 2

8.2 Chairperson's Report 2

Attachment 1 - Risk and Assurance Work Programme June 2021 to December 2021 2

Attachment 2 - Risk and Assurance Completed Work Programme February 2020 to December 2020 2

8.3 Internal Audit Status Update 2

Attachment 1 - Climate Change Impacts Key Risk Mitigations - Executive Summary 2

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
9.1	Public Excluded Risk and Assurance Committee Minutes - 1 December 2020	As noted in the relevant Minutes.	As noted in the relevant Minutes.	To remain in public excluded.
9.2	Update: Legal Risk Management	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).	On the Chief Executive's approval.
9.3	Cybersecurity Risk Management	Withholding the information is necessary to avoid prejudice to measures that prevent or mitigate material loss to members of the public; 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)(e); 48(1)(a)(i) Section 7 (2)(j).	On the Chief Executive's approval.
9.4	Key Risk Register - December 2020	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).	To remain in public excluded.

Minutes to be Confirmed

9.1 Public Excluded Risk and Assurance Committee Minutes - 1 December 2020

Public Excluded Presentations

9.2 Update: Legal Risk Management

Decisions Required

9.3 Cybersecurity Risk Management

Information Only

9.4 Key Risk Register - December 2020

Attachment 1 - Key Risk Register - December 2020

Attachment 2 – Key Risk Register - Heat Map Dec 2020

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

1 December 2020

Risk and Assurance Committee

Open Minutes

Commencing: Tuesday 1 December 2020, 9.30 am

Venue: Council Chambers, Regional House, 1 Elizabeth Street, Tauranga

Chairperson: Cr David Love

Deputy Chairperson: Bruce Robertson

Members: Cr Bill Clark

Cr Stuart Crosby

Cr Andrew von Dadelszen

Chairman Doug Leeder (Ex Officio)

In Attendance: Councillors: Norm Bruning, Kevin Winters, Stacey Rose, Paula Thompson and Jane Nees (via Zoom).

Staff: Mat Taylor – General Manager, Corporate; Sarah Omundsen – General Manager, Regulatory Services, Chris Ingle, General Manager Integrated Catchments; Namouta Poutasi – General Manager, Strategy & Science; Debbie Hyland – Finance & Transport Operations Manager; Steven Slack – Risk & Assurance Manager; Aaron Huggins – Principal Internal Auditor; Mark Le Comte – Principal Advisor, Finance; Monique Brooks – Legal Counsel and Merinda Pansegrouw – Committee Advisor.

External Presenter: Leon Pieterse – Audit Director, Audit New Zealand

Apologies: Cr Te Taru White

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.

1. Apologies

Resolved

That the Risk and Assurance Committee:

1 Accepts the apology from Cr Te Taru White tendered at the meeting.

Love/Robertson

CARRIED

2. Order of Business

Members noted a change in the order of business to accommodate an external presenter from Audit NZ: Accordingly, item 8.2 – “Audit Engagement Letter: Audit of the Consultation Document and Long-term Plan for the period commencing 1 July 2021” was considered before item 8.1 – “Chairperson’s Report”.

3. Declaration of Conflicts of Interest

No declarations of conflict of interest advised.

4. Minutes

Minutes to be Confirmed

4.1

Risk and Assurance Committee Minutes - 15 October 2020

Matters Arising

In relation to Minute Item 5.1 “2019/20 Draft Annual Report review”, members noted the following:

The Executive Summary 2019/20 Draft Annual report (Page 77) had been updated by providing clarification on the status of the Regional Coastal Environment Plan (RCEP), indicating that the Plan had been signed off by the Minister of Conservation.

The relevant text in the Draft Annual report now read as follows:

“The Regional Coastal Environment Plan (RCEP) became operative in December 2019. At this time there were two remaining appeals that were discrete matters relating to Matakana and Motiti. The Environment Court provided full and final decisions on these appeals in June 2020 and the council adopted these remaining parts of the RCEP and now these two resolved appeals have been referred to the Minister of Conservation for approval, which we expect in the new year.”

Members noted that the Annual Report was due to be presented to Council for adoption at the Council meeting scheduled for 17 December 2020.

Resolved

That the Risk and Assurance Committee:

1 Confirms the Risk and Assurance Committee Minutes - 15 October 2020 as a true and correct record.

von Dadelszen/Crosby

CARRIED

5. Reports

Information Only

5.1

Chairperson's Report

Tabled Document 1 - Tabled item 1 - Risk and Assurance Work Programme March 2021 to June 2021: Objective ID A3686224

General Manager, Corporate Mat Taylor updated members on the Risk and Assurance Committee’s activities and provided an overview of the work programme for March 2021 to June 2021. (Refer Tabled item 1)

Item for Staff Follow Up:

· A report on the status of Information Technology Security to be added to the Risk and Assurance Committee Work Programme for March 2021.

Resolved

That the Risk and Assurance Committee:

1 Receives the report, Chairperson's Report.

von Dadelszen/Crosby

CARRIED

5.2

Audit Engagement Letter: Audit of the consultation document and Long-Term Plan for the period commencing 1 July 2021

Audit New Zealand Audit Director Leon Pieterse and Finance & Transport Operations Manager Debbie Hyland presented the report.

Key Points by Audit Director Leon Pieterse:

· Advised that due to Covid-19 and the continued impact delaying audit work, there might be an unforeseen impact on the timeframes/last minute changes to timelines

· The Office of the Auditor-General had agreed that Councils’ Long Term Plans (LTPs) be regarded as high priority; this provided the support required to secure more resources

· The Audit fee of $85,000, covering both the consultation document and the LTP for the period commencing 1 July 2021, was in accordance with an agreement with the Office of the Auditor General

· Referred to the Auditor General’s website:

https://oag.parliament.nz/reports/ltccp - recommended reading on Long Term Plan publications released by the Office of the Auditor General

· Highlighted the following areas within the LTP that the auditors would focus on:

o do-ability of the Capital Programme;

o the conditions and performance of critical assets;

o Climate Change (how this would be addressed in the Consultation Document);

o the impact of Covid-19 and (5) the Consultation Document.

o Another matter requiring focussed attention would be the Three Waters Reform and the impact thereof on the Regional Council.

In response to Questions:

· Audit Director Leon Pieterse confirmed that Audit New Zealand would have sufficient resources/personnel involved in the management of the BOPRC audit to facilitate the timely completion of the work

· Some key requirements for the Consultation Document would be:

o to set out the contents in a reasonable way (catering for the informed reader to understand), and

o making it clear what was being consulted on (based on reliable and supportable information)

· For the assessment of the do-ability of Capital Programmes where more than one territorial authority was involved, a sector-wide perspective/assessment approach would be applied.

Resolved

That the Risk and Assurance Committee:

1 Receives the report, Audit Engagement Letter: Audit of the consultation document and Long-Term Plan for the period commencing 1 July 2021.

Robertson/Love

CARRIED

5.3

Risks for Post-COVID-19 Crown Funded Projects

Chris Ingle, General Manager Integrated Catchments presented the report.

Key Points:

· Crown funding which had been made available following the Covid-19 event to support economic stimulus projects had aligned with Council’s strategic priorities

· Created the opportunity to accelerate outcomes that Council was already striving to achieve – “doing more of what we were doing”.

Key Points - Members:

· Since Crown funding for the projects was for a finite period, Council might be left with increased operational costs to maintain expected levels of service – this was flagged as a potential risk for Council

· Highlighted a further possible risk for Council in areas where co-funding for Opex came from various agencies: obligations could possibly not be met or milestones might not be achieved, resulting in funding being withheld or stopped

· Noted that details relating to the Wallabies Programme (covering issues such as training, employment, upskilling opportunities/social procurement outcomes and opportunities) would be further discussed by the Monitoring and Operations Committee.

Resolved

That the Risk and Assurance Committee:

1 Receives the report, Risks for Post-COVID-19 Crown Funded Projects.

von Dadelszen/Robertson

CARRIED

5.4

Internal Audit Status Update

Risk & Assurance Manager Steven Slack and Principal Internal Auditor Aaron Huggins presented the report.

Key Points - Members:

· Recognised the significant progress made with Internal Audit follow-up work

· Noted that the Policy Framework Review, as directed by KPMG, would be focusing on determining if policies were fit for purpose; if all the required policies were in place and communicated clearly across the organisation. The review would apply to internal operational policies only.

Items for Staff Follow Up:

· With reference to the term “other” used on the graph on page 58, under “Health and Safety”, members noted that the Health and Safety audit did not take place in a control based audit, but rather an improvement based audit. Since the recommendations were focussed on improvement, ratings of “high, medium or low” did not apply. As it was unclear how the term “other” had been measured, members requested that alternative/clearer wording be considered

· Staff to review the current health and safety reporting presentation format. Consider other format for reporting beyond the current matrix.

Resolved

That the Risk and Assurance Committee:

1 Receives the report, Internal Audit Status Update.

Clark/Robertson

CARRIED

6. 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
6.1	Public Excluded Risk and Assurance Committee Minutes - 15 October 2020	As noted in the relevant Minutes.	As noted in the relevant Minutes.	To remain in public excluded.
6.2	Key Risk Register Update - September 2020	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).	To remain in public excluded.

Love/Robertson

CARRIED

10:38 am – the meeting closed.

Confirmed

Cr David Love

Chairperson, Risk and Assurance Committee



Report To:	Risk and Assurance Committee
Meeting Date:	4 March 2021
Report Writer:	Nolene Naude, Financial Accounting Team Lead
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	The purpose of this report is for the Risk and Assurance Committee to receive the Audit New Zealand Report to Council for the year ending 30 June 2020 (Appendix 1)

Audit New Zealand Report to the Council for the year ending 30 June 2020

Executive Summary

The report provides recommendations and prioritises them as urgent, necessary or beneficial.

There were no recommendations prioritised as urgent or beneficial. There were four recommendations prioritised as necessary.

Recommendations

That the Risk and Assurance Committee:

1 Receives the report, Audit New Zealand Report to the Council for the year ending 30 June 2020.

2 Notes the management actions set out in the report.

1. Introduction

In February 2021, Audit New Zealand released the Report to Council on Bay of Plenty Regional Council for the year ending 30 June 2020. The report sets out the findings from the final audit performed in September 2020.

Audit New Zealand has identified areas where Council is performing well and recommends areas where improvements could be made, and provided an update on action taken by staff against previous recommendations.

The final report to Council includes responses from staff where appropriate. This is an Appendix and is currently being finalised, and will be circulated prior to the meeting.

The Audit New Zealand Report to Council includes the results for Council and the Quayside Group. The results for Council are summarised below.

1.1 Alignment with Strategic Framework

The Way We Work

We deliver value to our ratepayers and our customers.

The Audit New Zealand report to Council provides a report on the overall performance of Council outlining recommendations for improvement and progress against prior recommendations. As a result it supports the delivery of all four Community Outcomes and the Way We Work

1.1.1 Community Well-beings Assessment

Dominant Well-Beings Affected

þ Environmental

þ Cultural

þ Social

þ Economic

The Audit New Zealand report to Council provides a report on the financial and non-financial performance of Council outlining recommendations for improvement and progress against prior recommendations and as such promotes all four aspects of community well-being.

2. Findings from the report

The Audit New Zealand report to Council outlines the matters identified during the audit, new recommendations and the status of previous recommendations.

In addition to the above, the report also includes the outcome of matters raised in the Audit Plan.

There were four new necessary recommendations raised. Detailed information for each recommendation can be found in Appendix 1.

There are fourteen previous recommendations of which staff consider six closed and eight open. A high level reconciliation of the status of the Audit New Zealand recommendations is set out in the following table:

Table 1 Status of Audit New Zealand Recommendations (staff view):

Priority	Previous Open Action	New Actions	Closed Actions	Current Open Actions
Beneficial	-	-	-	-
Necessary	14	4	11	7
Urgent	-	-	-	-
Total

3. Considerations

3.1 Risks and Mitigations

There are no direct risk implications arising as a result of this report.

3.2 Climate Change

There are no direct climate change implications arising as a result of this report.

3.3 Implications for Māori

There are no direct implications for Māori arising as a result of this report.

3.4 Community Engagement

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

3.5 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.

4. 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.

Audit New Zealand has highlighted recommendations from the final audit for the year ending 30 June 2020. These have been appropriately noted and actions are underway to address the remaining open recommendations.



Report To:	Risk and Assurance Committee
Meeting Date:	4 March 2021
Report Writer:	Mat Taylor, General Manager, Corporate
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	An updated on Risk Assurance Committee activities

Chairperson's Report

Executive Summary

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

Recommendations

That the Risk and Assurance Committee:

1 Receives the report, Chairperson's Report.

1. Introduction

The report shows an updated Risk and Assurance Work Programme for 2021, and an updated Risk and Assurance Completed Work Programme.

1.1 Alignment with Strategic Framework

The Way We Work

We continually seek opportunities to innovate and improve.

1.1.1 Community Well-beings Assessment

Dominant Well-Beings Affected

¨ Environmental

¨ Cultural

¨ Social

þ Economic

2. Council Performance Monitoring Report – Detailed Briefings for Councillors

The following monthly financial monitoring meeting (detailed financial briefing) was held with Councillors since the previous meeting of the Risk Assurance Committee:

Monday, 15 February 2021

3. Risk and Assurance Work Programme

Appendix 1 shows the Risk and Assurance Work Programme for 2021. This Work Programme sets out the planned and scheduled reporting to the Risk and Assurance Committee.

The appendix is categorised to identify the broad areas of responsibility for the Committee.

Other items may be added by councillors and staff should this be required to respond to issues as they occur throughout the year.

4. Risk and Assurance Completed Work Programme

Appendix 2 shows the Risk and Assurance Completed Work Programme for 2020.

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

The matters addressed in this report are of a procedural nature and there is no implications for Māori.

5.4 Community Engagement

The matters addressed in this report are of a procedural nature and there is no community engagement.

5.5 Financial Implications

This work is being undertaken within the current budget for the Government Activity in Year 3 of the Long Term Plan 2018-2028.

6. Next Steps

The work programme will be updated following the meeting.

Attachments

Attachment 1 - Risk and Assurance Work Programme June 2021 to December 2021 ⇩

Attachment 2 - Risk and Assurance Completed Work Programme February 2020 to December 2020 ⇩



Report To:	Risk and Assurance Committee
Meeting Date:	4 March 2021
Report Writer:	Aaron Huggins, Principal Internal Auditor
Report Authoriser:	Mat Taylor, General Manager, Corporate
Purpose:	To provide an update on the internal audit program and the audit plan

Internal Audit Status Update

Executive Summary

This report provides an update on the status of internal audit activities as at 31 December 2020 and includes:

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

· The status of follow up of internal audit recommendations and management actions to 31 December 2020;

· The Executive Summary for the Climate Change Impacts Key Risks & Mitigations internal audit report (Appendix 1).

Recommendations

That the Risk and Assurance Committee:

1. Receives the report, Internal Audit Status Update.

1. Introduction

This report provides the quarterly update on internal audit activity undertaken by internal audit staff and external assurance specialists, KPMG, 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 31 December 2020;

· The Executive Summary for the Climate Change Impacts Key Risks & Mitigations internal audit report (Appendix 1).

1.1 Alignment with Strategic Framework

The Way We Work

We continually seek opportunities to innovate and improve.

2. Internal Audit Work Plan 2020/21 Status

Based on the Internal Audit Work Plan 2020/21 the following table summarises the status of internal audit reviews for 2020/21.

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
Internal Policy Framework	BOPRC	Corporate	In Progress	Complete
Fraud Risk Assessment	BOPRC	Corporate	In Progress	Complete	In Progress
Conflict of Interest Management	BOPRC	Corporate	Complete	Complete	Complete	Complete	Complete	Complete
Consents Process	BOPRC	Regulatory Services	In Progress	In Progress
ICT Security	BOPRC	Corporate	In Progress	Complete	In Progress
Gravel Extraction process	BOPRC	Integrated Catchments	In Progress	Complete	In Progress
Climate Change Impacts	BOPRC	Science and Strategy	Complete	Complete	Complete	Complete	Complete	Complete
Mount Manganui / Rotorua Air Standards	BOPRC	Regulatory Services	In Progress	Complete	In Progress

In addition as part of the continuous improvement model adopted by BOPRC, and for the CE, LT, Managers and Staff to engage Internal Audit as a partner in this improvement, within the audit plan is scope for ad hoc reviews at the request of management.

Internal audit has conducted a number of these reviews resulting in control and efficiency improvements.

3. Internal Audit Follow Up

Internal Audit has reviewed all open management actions as part of the follow up work in the 2020/21 Work Plan.

Management actions

At the start of the quarter (1 September 2020) there were 39 open management actions.

During the quarter two actions were closed and two actions were added. The total of actions open as at 31 December 2020 is 39, the majority of these relate to Asset Management (twelve) and Grants (ten).

Figure 1 Open management actions (as at 31 December 2020)

Grants – the remaining actions are awaiting the final implementation in Tech 1 which forms part of the Technology roadmap. Part of the implementation is in place, with full functionality expected to be in place by the end of the financial year.

Asset Management – The Asset Management Steering Group (AMSG) was re-established in April 2020, currently the group meets fortnightly. The Asset Management Policy and Strategic Asset Management Plan were adopted by Council in December 2020, and are being reviewed by Audit New Zealand.

Of the open actions 28 are past their original due date. The overdue actions relate predominately to Asset Management (twelve) and Grants (eight).

Improvement actions

For framework reviews which have identified continuous improvement actions, these actions will be disclosed separately to give assurance to the Risk and Assurance committee that these actions continue to be monitored to ensure BOPRC’s frameworks improve and develop.

At the start of the quarter (1 September 2020) there were 4 open Health & Safety improvement actions. These were previously reported as ‘other’, and refer to recommendations made by KPMG in 2018 for BOPRC to incorporate into its Health & Safety continuous improvement work programme which is ongoing.

Figure 2 Open Health & Safety improvement actions (as at 31 December 2020)

4. Completed Internal Audit Reviews

Since the Audit and Risk Committee meeting in December 2020, BOPRC Internal Audit team has completed the Climate Change Impacts Key Risks & Mitigations internal audit.

Climate Change Impacts Key Risks & Mitigations

The overall objective of this Internal Audit was to provide assurance that mitigating actions and controls are operating as described, and evaluate their effectiveness in treating the key risks.

The Executive Summary for this review has been included as Appendix 2.

The review result was rated ‘Adequate’ under the current rating scale:

The overall rating reflects that BOPRC is able to demonstrate it is performing a majority of the mitigations listed in the Key Risk Register, with minor improvements recommended.

In addition to the rating we identified good practices and controls operating effectively within the climate change impacts key risks and mitigations including:

· BOPRC has a dedicated Climate Change programme in place, supported by the Climate Change Programme Workstream Dashboard, overseen and coordinated by a Programme Manager

· BOPRC is demonstrating leadership by having programme of work underway to identify and reduce its own emissions, underpinned by annual reporting that is verified through an external auditor (Toitu), and we have recommended these actions and the reputational risk they mitigate be incorporated into the risk register

· A majority of the mitigations listed in the Key Risk Register were observed to be operating (with minor improvements only recommended regarding consistency in communication)

· BOPRC has demonstrated its own urgency relating to climate change action via its declaration of a climate emergency, supported by its Climate Change Position Statement (included with the draft Long Term Plan, released for public consultation)

5. Considerations

5.1 Climate Change

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

5.2 Financial Implications

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

6. Next Steps

To note the contents of the report.

Attachments

Attachment 1 - Climate Change Impacts Key Risk Mitigations - Executive Summary ⇩