Meeting of the Risk
& Audit Sub-committee
Date: 10 May 2023
Time: 9.00am
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Venue:
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Council
Chamber
Hawke's
Bay Regional Council
159
Dalton Street
NAPIER
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Agenda
Item Title Page
1. Welcome/Karakia/Notices/Apologies
2. Conflict
of Interest Declarations
Decision
Items
3. Confirmation
of the Risk & Audit Sub-committee Terms of Reference 3
4. 2022-2023
Enterprise Internal Audit Plan update and proposed 2023-2024 plan 7
5. Treasury
Compliance Report for the period 1 January - 31 March 2023 13
6. Organisational
Change Consolidation and Prioritisation Internal Audit findings 17
Information
or Performance Monitoring
7. Audit
Plan for the 2022-2023 Annual Report 33
Decision
Items (Public Excluded)
8. Enterprise
Risk Report 35
9. Internal
Assurance corrective actions update 37
10. Privacy
event 39
Hawke’s Bay Regional
Council
Risk
& Audit Sub-committee
10 May
2023
Subject: Confirmation of the Risk
& Audit Sub-committee Terms of Reference
Reason for Report
1. This item provides the
means for the Risk and Audit Sub-committee (RAS) to confirm its Terms of
Reference.
Officers’
Recommendations
2. Council officers recommend
that the RAS confirms the Terms of Reference as proposed and adopted by the
Regional Council on 16 November 2022, for the remainder of this term of
Council.
Background
/Discussion
3. For the 2019-22 term of
Council, the Finance, Audit and Risk Sub-committee was established as a
sub-committee of Corporate and Strategic Committee (C&S), with meetings
held quarterly to enable recommendations through to the C&S and then on to
the Regional Council.
4. This term it was proposed
that the Audit and Risk Committee (ARC) be established to report directly to
Council and with a reduced meeting cycle of six monthly to reflect the auditing
and risk management reporting cycles. By making this a sub-committee of Council
instead of C&S, it was intended to streamline decision-making and address
the issues items being considered three times, with the final decision being
twice removed from the meeting at which the detailed information was presented
and considered.
5. The proposed Terms of
Reference presented today were amended, from the 2019 version, to clarify the
different functions of the RAS and C&S. The C&S will review
ongoing financial performance and financial decisions and the role of RAS to
manage financial risk, i.e. investment/treasury related risk measures within
the Treasury and Investment policies. As well, the RAS will continue to oversee
the scope and outcomes of the external audit review of the Annual Report and
its findings.
Options
Assessment
6. The sub-committee has the
options to either confirm the Terms of Reference as adopted by the Regional
Council on 16 November 2022 or to agree amendments for recommending an updated
Terms of Reference to the Council for adoption.
Decision Making Process
7. Council and its committees
are required to make every decision in accordance with the requirements of the
Local Government Act 2002 (the Act). Staff have assessed the requirements in
relation to this item and have concluded:
7.1. Councils are required to (LGA
sch.7 cl.19(1)) hold the meetings that are necessary for the good governance of
their district or region.
7.2. Councils may appoint (LGA sch.7 cl. 30(1)(a)) the committees,
subcommittees, and other subordinate decision-making bodies that they consider appropriate,
including joint committees.
7.3. Given the provisions above,
the Risk and Audit Sub-committee can exercise its discretion and make these
decisions without consulting with the community.
Recommendations
That the Risk and Audit Sub-committee:
1. Receives and considers the Confirmation
of the Risk & Audit Sub-committee Terms of Reference staff report.
2. Agrees that the decisions
to be made are not significant under the criteria contained in Council’s
adopted Significance and Engagement Policy, and that the Sub-committee can
exercise its discretion and make the relevant decisions without conferring with
the community.
3. Recommends that Hawke’s Bay Regional
Council adopts the Terms of Reference for the Risk and Audit Sub-committee as
amended as agreed today, 10 May 2023.
Or
4. Reports to the Hawke’s Bay Regional
Council that the Terms of Reference for the Risk and Audit Sub-committee was
confirmed today, 10 May 2023, as adopted on 16 November 2022.
Authored by:
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Leeanne Hooper
Team Leader Governance
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Approved by:
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Desiree Cull
Strategy & Governance Manager
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Susie Young
Group Manager Corporate Services
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Attachment/s
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1⇩
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2022-25 Risk and Audit Sub-committee
Terms of Reference adopted 16 November 2022
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2022-25 Risk and Audit Sub-committee
Terms of Reference adopted 16 November 2022
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Attachment
1
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Hawke’s Bay Regional
Council
Risk
& Audit Sub-committee
10 May
2023
Subject: 2022-2023 Enterprise Internal
Audit Plan update and proposed 2023-2024 plan
Reason for Report
1. This item provides the Risk
and Audit Sub-committee (RAS) with an update on the 2022-2023 Enterprise
Internal Audit Plan and a proposed 2023-2024 Internal Audit Plan.
Background
2. The Internal Audit
Framework requires that an Annual Enterprise Internal Audit Plan be adopted by
RAS each year for the following financial year.
3. The adopted plan for the
2022-2023 financial year includes:
3.1. Organisational Change
Consolidation and Prioritisation internal audit
3.2. Data Analytics internal
audit.
4. The Organisational Change
Consolidation and Prioritisation internal audit has been completed by the
Council’s Internal Auditor Crowe and the audit report is the subject of
an item on today’s RAS agenda.
5. The Data Analytics internal
audit will commence in July 2023 to enable a full twelve-month analysis.
These findings will be presented to the October 2023 RAS.
6. In light of Cyclone
Gabrielle, the Executive Leadership Team (ELT) is recommending (ELT meeting of
21 April 2023) that RAS approves the adoption of the Data Analytics Internal
Audit for the 2023-2024 Internal Audit Programme along with the additional reviews
outlined below:
6.1. Independent review of HBRC
Flood Protection and Drainage Schemes performance during Cyclone Gabrielle
6.2. Heretaunga Plains Flood
Control Scheme
6.3. Cyclone Gabrielle Flood
Report
6.4. HBRC Internal Review
– Timeline of Events
6.5. Telemetry Resilience Review
6.6. Hydrometric Review.
7. Council’s Assurance
Universe is attached. The Assurance Universe links enterprise reviews
or audits undertaken over the past four years to an enterprise risk.
Reviews and audits in the Assurance Universe include external audits,
enterprise internal audits, business reviews with an enterprise focus, and
section 17a reviews.
Financial
and Resource Implications
8. The internal audits will be
undertaken, as per the approved plan, within the 2023-2024 budgets allocated.
Decision Making Process
9. Council and its committees
are required to make every decision in accordance with the requirements of the
Local Government Act 2002 (the Act). Staff have assessed the requirements in
relation to this item and have concluded:
9.1. This agenda item is in
accordance with the Sub-committee’s Terms of Reference, specifically:
9.1.1. The purpose of the Risk and
Audit Sub-committee is to report to the Corporate and Strategic Committee to
fulfil its responsibilities for:
(1.3) the independence and adequacy of internal and external audit functions
9.1.2. The Risk and Audit
Sub-committee shall have responsibility and authority to:
(2.5) Confirm the terms of appointment and engagement of external auditors, including
the nature and scope of the audit timetable and fees; (2.6) Receive the
internal and external audit report(s) and review actions to be taken by
management on significant issues and recommendations raised within the
report(s); and (2.11) Oversee systematic (LGA s17a) reviews of Council
operational activities against Council stated performance criteria to determine
efficiency/effectiveness of the delivery of Council services
9.1.3. The Risk and Audit
Sub-committee is delegated by Council to:
(3.6) Review the objectives and scope of the internal audit function, and
ensure those objectives are aligned with Council’s overall risk
management framework; and (3.7) assess the performance of the internal audit
function and ensure that the function is adequately resourced and has
appropriate authority and standing within Council.
Recommendations
That the Risk and Audit Sub-committee:
1. Receives and considers the 2022-2023 Enterprise
Internal Audit Plan update and proposed 2023-2024 plan staff report.
2. Confirms the internal audit
plan for the 2022-2023 financial year includes:
2.1. data analytics (as resolved 4 May 2022)
2.2. Organisational Change
Consolidation and Prioritisation (as resolved 4 May 2022).
3. Confirms the proposed
internal audit plan for the 2023-2024 financial year includes:
3.1. Data Analytics Internal
Audit
3.2. Independent review of HBRC
Flood Protection and Drainage Schemes’ performance during Cyclone
Gabrielle
3.3. Heretaunga Plains Flood
Control Scheme
3.4. Cyclone Gabrielle Flood
Report
3.5. HBRC Internal Review
– Timeline of Events
3.6. Telemetry Resilience Review
3.7. Hydrometric Review.
Authored by:
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Olivia Giraud-Burrell
Quality & Assurance Advisor
|
Helen Marsden
Risk & Corporate Compliance
Manager
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Approved by:
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Susie Young
Group Manager Corporate Services
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Attachment/s 1 Assurance Universe as at 1
May 2023
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Assurance
Universe as at 1 May 2023
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Attachment
1
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Hawke’s
Bay Regional Council
Risk
& Audit Sub-committee
10 May
2023
Subject: Treasury Compliance Report
for the period 1 January - 31 March 2023
Reason for Report
1. This item provides
compliance monitoring of Hawke’s Bay Regional Council (HBRC) Treasury
activity and reports the performance of Council’s investment portfolio
for the quarter ended 31 March 2023.
Overview of the Quarter – ending 31 March 2023
2. At the end of the quarter
to 31 March 2023, HBRC was compliant with all measures in its Treasury
policy except for the interest rate risk control limits.
3. As at 31 March 2023 the
interest rate risk position was outside policy compliance. We had previously
been reporting compliance against the 80% scenario of the current adopted LTP
debt forecast for interest rate management purposes. This is due to debt levels
being below LTP forecast.
4. Given the sharp increase in
debt requirements post-Cyclone Gabrielle, we are now looking to confirm a new
debt forecast so that we can update our debt funding strategy and therefore
redesign our interest rate strategy accordingly.
5. Cash balances remain
adequate and borrowing requirements to date have remained relatively low.
Background
6. Council’s Treasury
Policy requires a Treasury Compliance report to be presented quarterly to the
Risk and Audit Sub-committee. The policy states that the Treasury Compliance
report is to include:
6.1. Treasury exceptions report
6.2. Policy compliance
6.3. Borrowing limit report
6.4. Funding and liquidity
report
6.5. Debt maturity profile
Interest rate report
6.6. Investment management
report
6.7. Treasury investments
6.8. Cost of funds report cash
flow and debt forecast report
6.9. Debt and interest rate
strategy and commentary
6.10. Counterparty credit report
6.11. Loan advances.
7. The Investment Management
report has specific requirements outlined in the Treasury Policy. This requires
quarterly reporting on all treasury investments plus annual reporting on all
equities and property investments.
8. In addition to the Treasury
Policy, Council has a Statement of Investment Policy and Objectives (SIPO)
document setting out the parameters required for funds under management for the
HBRC Long Term Investment Fund.
9. Since 2018, HBRC has
procured treasury advice and services from PriceWaterhouseCoopers (PwC) and
their quarterly Treasury Report is attached.
Treasury
exceptions report & policy compliance
10. As at 31 March 2023 the
interest rate policy parameters did not meet the Treasury policy requirements.
Specifically this is due to a higher debt forecast from increased capital
expenditure on repairs from cyclone Gabriel. When a new debt forecast is
confirmed (incorporating expected debt levels post cyclone) with the debt
funding strategy, an interest rate strategy will be designed.
11. Our action to rectify this
is to confirm a new debt forecast and transact new interest rate swaps to bring
this back in line with the policy.
12. All other metrics remain
compliant.
Funding
& Liquidity
13. To ensure HBRC has the
ability to adequately fund its operations, current policy requires HBRC to
maintain a liquid balance of “greater than 10% of existing total
external debt”. Current liquidity ratio is 31.83% and therefore meets
policy.
14. The following table reports
the cash and cash equivalents on 31 March 2023.
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31 March 2023
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$000
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Cash
on Call
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8,790
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Short-term
bank deposits
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0
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Total
Cash & and Deposits
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8,790
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15. To manage HBRC liquidity
risk, HBRC retains a Standby Facility with BNZ. This
facility provides HBRC with a same day draw-down option, to any amount between
$0.3m-$10.0m, and with a seven day minimum draw period.
Debt
Management & Interest Rate Report
16. On 31 March 2023 the
external debt for the Council was $60.025m (includes $1m of pre-funded debt)
and $75.688m including the loan from HBRIC.
17. Since the December 2022
quarter, $10m of short term borrowings were made to assist with the increased
cash requirements following Cyclone Gabrielle.
18. The following summarises
the year-to-date movements in Council’s debt position.
Summary
of HBRC Debt
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HBRC only
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HBRC Group
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Opening Debt – 1 July 2022 – excl HBRIC
Loan
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46,725
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46,725
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New Loans raised
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18,450
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18,450
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Less amounts repaid
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(5.150)
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(5.150)
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Less pre-funded debt
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(1,000)
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(1,000)
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Closing Debt 31 March 2023 (excluding
HBRIC loan)
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59,025
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59,025
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Plus opening balance - loan from HBRIC
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16,663
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-
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Total Borrowing as at 31 March 2023
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75,688
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59,025
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19. Council debt maturity
profile remains compliant, however, any further short term drawdowns will push
the policy limit in the 0-3 year bucket. We intend to look at borrowing a
tranche over a 4 year term to alleviate this position while we confirm the
updated debt forecast.
20. Please note the total in
the infographic above includes our $10m BNZ overdraft in total debt.
21. We currently are
forecasting that a further $30m is likely to be required in borrowings through
to 30 June 2023.
22. Council interest rate risk
position has previously been reported on against the 80% scenario of the debt
forecast of the current adopted LTP. Given the increased debt requirements post
cyclone Gabrielle this is now assessed against the full LTP forecast until a
new debt forecast is confirmed.
23. Due to the movement in how
we were assessing the interest rate risk, this has temporarily pushed the lower
term buckets out of policy parameters.
24. Our action to rectify this
is to confirm our new debt forecast and the transact new interest rate swaps
which are currently at favourable levels below 4%.
Managed
Funds
25. The LTP budgets an annual
return of 5.16% from managed funds. Of this, 3.16% is used to fund activities
with 2.0% retained to grow the capital base to enable the future earnings to
protect the capital base for future generations (page 33 of LTP – Part
3 – Financial Strategy).
26. Council budgets separately
for revenue from directly-held managed funds and those held by HBRIC. HBRIC is
required to deliver an overall portfolio return by way of an agreed annual
dividend agreed through an annual Statement of Intent. The composition (between
revenues from managed funds and other sources such as port dividends is up to
the HBRIC board). Council has budgeted to receive $10.5m in dividends from
HBRIC within the FY 2022-2023.
27. The Fund performances have
improved this quarter with the three portfolios combined gaining $5.53m after
fees.
28. The following table summarises the fund balances at the
end of this quarter compared with FY22.
|
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31 March 2022
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31 March 2023
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Fund Balances HBRC
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$000
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$000
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Fund Balance HBRC
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104,449
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108,451
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Capital Protected Amount HBRC (2% compounded)
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114,239
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115,961
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Current HBRC value below protected amount
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(9,790)
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(7,510)
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Funds Balances (Group + HBRIC)
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Long-Term Investment Fund (HBRC)
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45,679
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47,409
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Future Investment Fund (HBRC)
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58,770
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61,041
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Total HBRC
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104,449
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108,451
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Plus HBRIC
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43,226
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44,815
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Total Group Managed Funds
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147,675
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153,266
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Capital Protected Amount (2% compound inflation)
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162,720
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165,173
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Current group value below protected amount
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(15,045)
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(11,907)
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Cost
of funds
29. The last 12 months to 31
March 2023, Gross Cost of Funds (COF) was 3% and Net COF was 2.79%.
HBRIC
Ltd
30. In accordance with Council
Policy, HBRIC Ltd provides separate quarterly updates to the Corporate and Strategic
Committee.
Decision Making Process
31. Staff have assessed the
requirements of the Local Government Act 2002 in relation to this item and have
concluded that, as this report is for information only, the decision-making
provisions do not apply.
Recommendation
That
the Risk and Audit Sub-committee receives and notes the Treasury Compliance Report for
the period 1 January – 31 March 2023.
Authored by:
|
Jess Bennett
Senior Manager - Finance Recovery
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Chris Comber
Chief Financial Officer
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Approved by:
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Susie Young
Group Manager Corporate Services
|
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Attachment/s
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1
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PWC Treasury Compliance Report 31
March 2023
|
|
Confidential
Under Separate Cover
|
Hawke’s
Bay Regional Council
Risk
& Audit Sub-committee
10 May
2023
Subject: Organisational Change
Consolidation and Prioritisation Internal Audit findings
Reason for Report
1. This item provides the Risk
and Audit Sub-committee (RAS) with the draft internal audit report on the
Organisational Change Consolidation and Prioritisation audit undertaken by
Crowe.
Officers’
Recommendations
2. Council officers recommend
that the sub-committee considers the planned actions to address the
recommendations of the draft Audit report and agrees the medium findings that
will be monitored and tracked as corrective actions via the Corrective Actions
Dashboard.
Executive Summary
3. The previous Finance, Audit
and Risk Sub-committee (now RAS) agreed the Enterprise Internal Audit Plan for
2022-2023 on 10 August 2022, which included this audit.
4. The audit was carried out
by Crowe, our Internal Auditor, during the period 31 January –
10 February, interviewing a range of staff, and the draft report was
delivered in March 2023.
5. The audit scope covered:
5.1. Opportunities to strengthen
decision making to ensure organisational change effectively drives the creation
of value while ensuring the organisation is protected from undue risk, e.g.
impact on people, compliance, etc, which is sometimes referred to as
‘risk in change’.
5.2. The audit did not cover the
strategic decision-making process on each individual organisational change
initiative and project management process as that was out of scope.
6. The Executive Leadership
Team (ELT) has not reviewed the draft report at this time and it is anticipated
that the Strategy & Governance team will be consulted (due to the majority
of actions being for the Project Management Office) in the first instance on
the findings, recommendations and actions.
Audit
findings
7. There were no high priority
findings observed. The report noted staff members interviewed had differing
interpretations of what a change initiative is. In addition, the
organisation has the correct tools to enable good project management going
forward. The main themes of the findings for corrective action and
improvement, included:
7.1. A Lack of clear definitions
relating to change initiatives
7.2. Lack of formal policies
relating to change and project management
7.3. Development of a change
management methodology
7.4. Project management
requirements
7.5. Prioritisation of
activities.
Decision Making Process
8. Council and its Committees
are required to make every decision in accordance with the requirements of the
Local Government Act 2002 (the Act). Staff have assessed the requirements in
relation to this item and have concluded:
8.1. The decisions associated
with this agenda item are in accordance with the Sub-committee’s Terms of
Reference, specifically:
8.1.1. The purpose of the Risk and
Audit Sub-committee is to report to the Corporate and Strategic Committee to
fulfil its responsibilities for (1.3) the independence and adequacy of internal
and external audit functions
8.1.2. The Risk and Audit
Sub-committee shall have responsibility and authority to (2.6) receive the
internal and external audit report(s) and review actions to be taken by
management on significant issues and recommendations raised within the
report(s)
8.1.3. The Risk and Audit
Sub-committee is delegated by Council to (3.5) ensure
that recommendations in audit management reports are considered and, if
appropriate, actioned by management.
Recommendation
That the Risk and Audit Sub-committee:
1. Receives and notes the Organisational
Change Consolidation and Prioritisation Internal Audit findings staff
report.
2. Reports to the Corporate
and Strategic Committee that the medium priority findings from the Organisational
Change Consolidation and Prioritisation Internal Audit report that will be
monitored and tracked as corrective actions and reported to the RAS via the
Corrective Actions Dashboard are:
2.1. …
2.2. …
2.3. …
Authored by:
|
Olivia Giraud-Burrell
Quality & Assurance Advisor
|
Helen Marsden
Risk & Corporate Compliance
Manager
|
Approved by:
|
Susie Young
Group Manager Corporate Services
|
|
Attachment/s
|
1⇩
|
Organisational Change Consolidation
and Prioritisation draft Internal Audit report
|
|
|
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Organisational Change Consolidation and
Prioritisation draft Internal Audit report
|
Attachment
1
|
Hawke’s
Bay Regional Council
Risk
& Audit Sub-committee
10 May
2023
Subject:
Audit Plan for the 2022-2023 Annual Report
Reason for Report
1. This item provides an
update on the timing for the audit of HBRC’s 2022-2023 Annual Report.
Executive
Summary
2. The statutory deadline for
the adoption of the HBRC Annual Report is 31 October 2023.
3. Our auditors, Ernst &
Young (EY), will undertake an interim visit during the week beginning
8 May and will begin the audit in the week beginning 18 September 2023.
4. The Audit Planning Report
from EY will follow as a late attachment to the agenda, and representatives
from EY will attend the RAS meeting to present their Audit Plan and take
questions.
Background
/Discussion
5. The audit and adoption of
the Annual Report follows timelines set out in the Local Government Act 2002.
5.1. Section 98 (3) states that
the annual report of a Council “must be completed and adopted, by resolution, within 4 months after the
end of the financial year to which it relates”.
6. Officers have had
discussions with our auditors, EY, about audit timing (see table below). This may
change as our auditors refine their work plans and resourcing.
|
Dates
|
Description
|
|
w/b
8 May to
w/b
15 May 2023
|
Audit
interim visit will be conducted (4 people onsite for 2 weeks to complete the
interim work for HBRC, HBRIC and FoodEast)
|
|
w/b 4 Sep to
w/b 11 Sep 2023
|
Audit of HBRIC and FoodEast (2 weeks)
|
|
w/b
18 Sep to
w/b
16 Oct 2023
|
Audit
of the
annual report (2 weeks onsite, remainder from Wellington)
|
7. Staff have a level of
uncertainty that the timing of the audit and the proposed date for adoption can be achieved.
8. A draft Annual Report
2022-2023 will be presented to the Corporate and Strategic Committee on 20
September for review.
Timeline
of Annual Report and Summary project management
Financial
and Resource Implications
9. Staff do not expect the
cost of the audit for 2022-2023 to exceed the budget allocated for the audit
programme.
Decision Making Process
10. Staff have assessed the
requirements of the Local Government Act 2002 in relation to this item and have
concluded that, as this report is for information only, the decision-making
provisions do not apply.
Recommendation
That
the Risk and
Audit Sub-Committee receives and notes the Audit Plan for the 2022-2023
Annual Report.
Authored by:
|
Sarah Bell
Team Leader Strategy &
Performance
|
Chelsea Spencer
Senior Group Accountant
|
Approved by:
|
Chris Comber
Chief Financial Officer
|
Susie Young
Group Manager Corporate Services
|
Attachment/s
There are no attachments for this
report.
Hawke’s Bay Regional
Council
Audit
& Risk Sub-committee
10 May
2023
Subject: Enterprise Risk Report
That the Risk
and Audit Sub-committee excludes the public from this section of the meeting,
being Agenda Item 8 Enterprise Risk Report with the general subject of
the item to be considered while the public is excluded. The reasons for passing
the resolution 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:
|
General
subject of the item to be considered
|
Reason
for passing this resolution
|
Grounds
under section 48(1) for the passing of the resolution
|
|
Enterprise Risk Report
|
s7(2)(f)(ii) The
withholding of the information is necessary to maintain the effective conduct
of public affairs through the protection of such members, officers,
employees, and persons from improper pressure or harassment.
s7(2)(j) That the public
conduct of this agenda item would be likely to result in the disclosure of
information where the withholding of the information is necessary to prevent
the disclosure or use of official information for improper gain or improper
advantage.
|
The Council is specified,
in the First Schedule to this Act, as a body to which the Act applies.
|
Authored by:
|
Helen Marsden
Risk & Corporate Compliance
Manager
|
|
Approved by:
|
Susie Young
Group Manager Corporate Services
|
|
Hawke’s
Bay Regional Council
Risk
& Audit Sub-committee
10 May
2023
Subject: Internal Assurance corrective
actions update
That
the Risk and Audit Sub-committee excludes the public from this section of the
meeting, being Agenda Item 9 Internal Assurance corrective actions update with
the general subject of the item to be considered while the public is excluded;
the reasons for passing the resolution and the specific grounds under Section
48 (1) of the Local Government Official Information and Meetings Act 1987 for
the passing of this resolution being:
|
General
subject of the item to be considered
|
Reason
for passing this resolution
|
Grounds
under section 48(1) for the passing of the resolution
|
|
Internal Assurance
corrective actions update
|
7(2)(f)(ii) The
withholding of the information is necessary to maintain the effective conduct
of public affairs through the protection of such members, officers,
employees, and persons from improper pressure or harassment.
s7(2)(e) That the public
conduct of this agenda item would be likely to result in the disclosure of
information where the withholding of the information is necessary to avoid
prejudice to measures that prevent or mitigate loss to members of the public.
s7(2)(j) That the public
conduct of this agenda item would be likely to result in the disclosure of
information where the withholding of the information is necessary to prevent
the disclosure or use of official information for improper gain or improper
advantage.
|
The Council is specified,
in the First Schedule to this Act, as a body to which the Act applies.
|
Authored by:
|
Olivia Giraud-Burrell
Quality & Assurance Advisor
|
Helen Marsden
Risk & Corporate Compliance
Manager
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Approved by:
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Susie Young
Group Manager Corporate Services
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|
HAWKE’S
BAY REGIONAL COUNCIL
Risk
& Audit Sub-committee
10 May
2023
Subject: Privacy event
That
the Risk and Audit Sub-committee excludes the public from this section of the
meeting, being Agenda Item 10 Privacy event with the general subject of the item to be considered while the
public is excluded. The reasons for passing the resolution 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:
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General
subject of the item to be considered
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Reason
for passing this resolution
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Grounds
under section 48(1) for the passing of the resolution
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Privacy event
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7(2)(f)(ii) The
withholding of the information is necessary to maintain the effective conduct
of public affairs through the protection of such members, officers,
employees, and persons from improper pressure or harassment.
s7(2)(e) That the public
conduct of this agenda item would be likely to result in the disclosure of
information where the withholding of the information is necessary to avoid
prejudice to measures that prevent or mitigate loss to members of the public.
s7(2)(j) That the public
conduct of this agenda item would be likely to result in the disclosure of
information where the withholding of the information is necessary to prevent
the disclosure or use of official information for improper gain or improper
advantage.
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The Council is specified,
in the First Schedule to this Act, as a body to which the Act applies.
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Authored by:
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Helen Marsden
Risk & Corporate Compliance
Manager
|
|
Approved by:
|
Susie Young
Group Manager Corporate Services
|
|
