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RĀRANGI TAKE AGENDA
Te Komiti Whakamauru Tūraru | Risk and Assurance Committee Meeting |
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I hereby give notice that a Meeting of the Te Komiti Whakamauru Tūraru | Risk and Assurance Committee will be held on: |
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Te Rā | Date: |
Thursday, 15 August 2024 |
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Te Wā | Time: |
9.30am |
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Te Wāhi | Location: |
Council Chamber Ground Floor, 175 Rimu Road Paraparaumu |
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Mark de Haast Group Manager Corporate Services |
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Risk and Assurance Committee Meeting Agenda |
15 August 2024 |
Kāpiti Coast District Council
Notice is hereby given that a meeting of the Te Komiti Whakamauru Tūraru | Risk and Assurance Committee will be held in the Council Chamber, Ground Floor, 175 Rimu Road, Paraparaumu, on Thursday 15 August 2024, 9.30am.
Te Komiti Whakamauru Tūraru | Risk and Assurance Committee Members
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Mr David Shand |
Chair |
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Mayor Janet Holborow |
Member |
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Deputy Mayor Lawrence Kirby |
Member |
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Cr Liz Koh |
Member |
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Cr Jocelyn Prvanov |
Member |
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Cr Glen Cooper |
Member |
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Mr David Cochrane |
Member |
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15 August 2024 |
Te Raupapa Take | Order Of Business
2 Karakia a te Kaunihera | Council Blessing
6 Ngā Teputeihana | Deputations
7 Ngā Take a ngā Mema | Members’ Business
8.1 First discussion on Recovery, as the second component of the emergency management programme.
9.1 Audit Closing Report for the 2024-34 Long-term Plan
9.2 EY Control Findings: 2022-23 Audit - Update
9.3 Health and Safety Quarterly Report: 1 April 2024 to 30 June 2024
9.4 Top 10 Organisational Risk Report
9.5 Internal Audit Work Programme - Update
9.6 Quarterly Treasury Compliance
9.7 Legislative Compliance 1 April to 30 June 2024
9.8 Forward Work Programme 2024/25 for Risk and Assurance Committee
10 Te Whakaū i ngā Āmiki | Confirmation of Minutes
11 Purongo Kāore e Wātea ki te Marea | Public Excluded Reports
Resolution to Exclude the Public
11.1 Confirmation of Public Excluded Minutes
12.1 Litigation and External Investigations Report
12 Karakia Whakamutunga | Closing Karakia
1 Nau Mai | Welcome
2 Karakia a te Kaunihera | Council Blessing
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I a mātou e whiriwhiri ana i ngā take kei mua i ō mātou aroaro
E pono ana mātou ka kaha tonu ki te whakapau mahara huapai mō ngā hapori e mahi nei mātou.
Me kaha hoki mātou katoa kia whaihua, kia tōtika tā mātou mahi,
Ā, mā te māia, te tiro whakamua me te hihiri
Ka taea te arahi i roto i te kotahitanga me te aroha.
|
As we deliberate on the issues before us,
We trust that we will reflect
positively on the
Let us all seek to be effective and just,
So that with courage, vision and energy,
We provide positive leadership in a spirit of harmony and compassion. |
4 Te Tauākī o Te Whaitake ki ngā Mea o te Rārangi Take | Declarations of Interest Relating to Items on the Agenda
Notification from Elected Members of:
4.1 – any interests that may create a conflict with their role as an elected member relating to the items of business for this meeting, and
4.2 – any interests in items in which they have a direct or indirect pecuniary interest as provided for in the Local Authorities (Members’ Interests) Act 1968
5 He Wā Kōrero ki te Marea mō ngā Mea e Hāngai ana ki te Rārangi Take | Public Speaking Time for Items Relating to the Agenda
6 Ngā Teputeihana | Deputations
7 Ngā Take a ngā Mema | Members’ Business
(a) Updates from the Chair
(b) Leave of Absence
(c) Matters of an Urgent Nature (advice to be provided to the Chair prior to the commencement of the meeting)
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15 August 2024 |
8 He Kōrero Hou | Updates
8.1 First discussion on Recovery, as the second component of the emergency management programme.
Kaituhi | Author: Kris Pervan, Group Manager Strategy & Growth
Kaiwhakamana | Authoriser: Kris Pervan, Group Manager Strategy & Growth
Te pūtake | Purpose
1 This paper shares an update on the Emergency Management Recovery Programme for the Kāpiti District. We are joined by our Group Recovery Management Team from Wellington Regional Emergency Management Office (WREMO).
Taunakitanga | RECOMMENDATIONS
That the Risk and Assurance Committee:
A. Note that Kāpiti Coast District and the wider Wellington Region is vulnerable to a number of significant natural hazards and that pre-planning for Recovery is an increasing priority.
B. Note the focus for the Kāpiti District Recovery Programme, which forms part of the wider Emergency Management requirements, and progress to date.
C. Note that the Recovery Programme Team will come back to this Committee with an update on Phase 1 activity, as noted in attachment 1, in early 2025.
Tūāpapa | Background
2 The Civil Defence Emergency Management Act 2002 sets out the legislative mandate for Recovery, as part of the Emergency Management framework and requirements. It outlines expectations around roles and responsibilities of Group and Local Recovery Managers, including their authority and accountability during both local and national transition periods. It also outlines the procedures and authority for managing transition periods after emergencies, focusing on the criteria for declaring, extending, and terminating these periods.
3 Recovery involves phases of pre-event planning, and actions kick in from the moment that an event triggers an emergency management response. Whilst Emergency Management Response can be in place for weeks, Recovery is a longer haul need that in cases of a major event is likely to last for years.
4 Successful community recovery can be defined as the “re-establishment of infrastructure, public services, economy, environment, social and cultural connections, and a general sense of restored stability”. Collectively it is the establishment of a ‘new normal’, hopefully more liveable than before and better able to withstand the next emergency event.
5 Key work of the Recovery function is in the Emergency Operations Centre (EOC), as a lead desk, and development of a Recovery Plan. There is a transition period between Response and Recovery, and short period where mandate for ‘orders’ remains in place for the Recovery function. After this, it’s all about influence and collaboration. In practical terms, we will work with the community, business, NGOs and central government to support our community to ‘stand back up’ in the event of a significant impact to daily activity.
6 Council has the local responsibility to coordinate recovery planning and programme delivery pre and post event.
7 Although the Council’s Recovery Programme is in early development, foundational steps have been progressed through 2023/24 including:
7.1 Reviewing our existing Recovery Plan, to incorporate broader scenarios than COVID-19.
7.2 Clarifying our role in Recovery with WREMO, and agreement by our Chief Executive to stand up a ‘virtual Recovery programme office’ and to appoint dedicated staff to progress Recovery work.
7.3 Engagement in “Masterclasses” in Disaster Recovery with lead NGOs.
7.4 Training and courses via WREMO and NEMA, and learning about what works from previous disasters such as Cyclone Gabrielle. Engaged with Wellington Region Councils, and meeting regularly to plan together.
7.5 Involvement in 2x emergency management exercises; and the first Council to have dedicated recovery staff attend exercises in 2023.
7.6 Establishing documentation and process to incorporate a recovery focus into Emergency Management process with WREMO.
7.7 Briefing with Councillors on Recovery - ‘cards of calamity’ to better understand a community perspective of what’s important for Recovery
7.8 Appointment of two additional staff to progress Recovery work. Regular engagement between Controller/s, Recovery Manager, and Emergency Management Advisor.
7.9 Initial discussions with community leaders, government, and key groups (incl Chamber of Commerce).
He take | issues
8 The Kāpiti Coast District and the wider Wellington Region is vulnerable to a number of significant natural hazards. Some of these hazards have the potential to be of such a scale and severity that they present an existential threat to our district and region’s ongoing viability in its present form.
9 There is a 75% chance of an Alpine Fault Earthquake of magnitude 8+ happening any time in the next 50 years. It is not a matter of if, but when.
10 The scale and severity of impacts and compounding consequences will be beyond the capacity of any one single agency, organisation or community group to resolve.
11 Collaborative planning for recovery needs to start now to reduce the risks and ensure recovery activities are well coordinated, timely, effective, make the best use of money and resources, and ultimately meet the needs of our affected communities so they can recover quickly.
12 Everyone will experience a disaster differently. However, common patterns tend to emerge. Understanding this is vital to anticipating and responding to the challenges faced by community and those working in disaster recovery. A focus on driving a community-led and community-owned approach will be critical to success.
13 Lessons learnt from other recent disasters and events, indicates that we need to be more proactively pre-planning for future events now. In response to this, we are developing a community-led programme of work to ensure we will be appropriately prepared to act, when required.
Ngā kōwhiringa | Options
14 There are no options proposed. However, the WREMO and Kāpiti Coast District Council are working together on a new approach for Recovery, which addresses lessons learnt from previous events.
15 The new approach will be piloted and implemented in the Kāpiti Coast first, and then utilised across the region. Further details are outlined in the presentation attached which we will discuss at today’s meeting with our WREMO partners.
ngā Mahi panuku | next steps
16 As outlined on page 21 of the attachment, Phase 1 work will progress through to January 2025 focused on four key areas including:
16.1 Council and Community
16.2 Systems
16.3 Partnerships
16.4 Plans and Procedures.
17 We will be working with Elected Members and the community on this work, including proposed governance structures and the establishment and embedding of the Virtual Programme Office within Council, and will update the Committee on progress in early 2025.
Ngā āpitihanga | Attachments
1. Attachment
1: Update on Kāpiti Coast Recovery Programme ⇩ 
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15 August 2024 |
9 Pūrongo | Reports
9.1 Audit Closing Report for the 2024-34 Long-term Plan
Kaituhi | Author: Sheryl Gavin, Principal Advisor Corporate Services
Kaiwhakamana | Authoriser: Mark de Haast, Group Manager Corporate Services
Te pūtake | Purpose
1 This report provides the Risk and Assurance Committee with Ernst & Young’s Closing Report for the audit of the 2024-34 Long-term Plan (LTP).
He whakarāpopoto | EXecutive summary
2 An Executive Summary is not required for this report.
Te tuku haepapa | Delegation
3 The Risk and Assurance Committee has delegated authority to consider this report under section C.3 of the Governance Structure and Delegations.
· Reviewing and maintaining the internal control framework.
· Obtaining from external auditors any information relevant to the Council’s financial statements and assessing whether appropriate action has been taken by management in response to the above.
Taunakitanga | RECOMMENDATIONS
A. That the Risk and Assurance Committee receives and notes this report including the Ernst & Young Closing Report for the audit of the 2024-34 Long-term Plan in Appendix 1.
Tūāpapa | Background
4 The Council’s auditors, Ernst & Young (EY) completed their audit of the 2024-34 LTP, issuing an unqualified opinion on 27 June 2024.
5 The Closing Report has been received. This concludes EY’s audit engagement with Council on the 2024-34 LTP.
6 The Closing Report is included in Appendix 1.
He kōrerorero | Discussion
7 The Closing Report summarises key areas of focus where there are potential risks and exposure, any outstanding matters, the level of materiality applied, unadjusted non-material audit differences, and EY’s disclosure of independence.
8 The outstanding issues identified in the Closing Report to included sign-off of the LTP and representation letter, and completion of adjustments requested by EY after the date of signing the assurance report. These issues have since been resolved.
He take | Issues
9 There are no additional issues arising from this report.
Ngā kōwhiringa | Options
10 There are no options to be raised in this report.
Mana whenua
11 There are no mana whenua considerations arising from this report.
Panonitanga Āhuarangi me te Taiao | Climate change and Environment
12 There are no climate change issues arising from this report.
Ahumoni me ngā rawa | Financial and resourcing
13 There are no financial considerations in addition to those already discussed in this report or its attachments.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
14 There are no legal considerations in addition to those already discussed in this report or its attachments.
Ngā pānga ki ngā kaupapa here | Policy impact
15 There are no policy implications arising from the report.
TE whakawhiti kōrero me te tūhono | Communications & engagement
Te mahere tūhono | Engagement planning
16 This matter has a low level of significance under the Council’s Significance and Engagement Policy
Whakatairanga | Publicity
17 There are no publicity considerations.
Ngā āpitihanga | Attachments
1. Closing
Report for the Audit of the 2024-34 Long-Term Plan ⇩ 
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15 August 2024 |
9.2 EY Control Findings: 2022-23 Audit - Update
Kaituhi | Author: Sharon Foss, Manager Risk and Assurance
Kaiwhakamana | Authoriser: Mark de Haast, Group Manager Corporate Services
Te pūtake | Purpose
1 This report provides the Risk and Assurance Committee with a progress report on resolving Ernst & Young’s Report on Control Findings for the year ended 30 June 2023.
He whakarāpopoto | Executive summary
2 There is no requirement for an Executive Summary.
Te tuku haepapa | Delegation
3 The Risk and Assurance Committee has delegated authority to consider this report under section C.3 of the Governance Structure and Delegations.
· Reviewing and maintaining the internal control framework.
· Obtaining from external auditors any information relevant to the Council’s financial statements and assessing whether appropriate action has been taken by management in response to the above.
Taunakitanga | RECOMMENDATIONS
A.1 That the Risk and Assurance Committee notes the progress made to resolve the Control Findings from Ernst & Young for the year ended 30 June 2023 to be re-assessed as part of their audit for the year ended 30 June 2024.
Tūāpapa | Background
4 In accordance with NZ Auditing Standards, Ernst & Young (EY) reviewed the design and operating effectiveness of the Council’s significant financial reporting processes as part of their audit for the year ended 30 June 2023. That review is part of EY’s annual Audit Plan, as considered by this Committee, and reflects the areas of focus set by the Office of the Auditor General.
5 The EY Report on Control Findings highlights weaknesses in our first line of defences (controls). Those findings are given a risk ranking from the three options below.
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Ernst & Young – Risk Ranking System |
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High |
Matters and/or issues considered to be fundamental to the mitigation of material risk, maintenance of internal control or good corporate governance. Action should be taken either immediately or within three months. |
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Matters and/or issues considered to be of major importance to maintenance of internal control, good corporate governance, or best practice for processes. Action should normally be taken within six months. |
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Low |
A weakness which does not seriously
detract from the internal control framework. |
He kōrerorero | Discussion
6 There are currently three open control findings from the last two external audits by EY. These will be considered for ‘closing’ by EY during their audit of the 2023/24 financial year.
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Control Findings open at 30 June 2023 by risk ranking |
Risk Ranking |
Total |
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High |
Moderate |
Low |
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---- |
1 |
2 |
3 |
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7 The table below details the year-to-date progress against these control findings.
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Control Findings |
Summary - as at 26 July 2024 |
Completion Status |
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Moderate |
2.1.1 Accuracy of response and resolution times (MagiQ service request data refers) |
Agreed action: Undertake an internal review of the performance measure data prior to finalising. Update the process for recording requests for service to correct this weakness.
Action update: The issue of inaccurate response and resolution times in service requests relates to user difficulties with our 30 year old MagiQ software system.
Note, when Datascape replaces MagiQ next calendar year we expect these inadvertent errors will not reoccur. Until then the inadequacies of and difficulties using MagiQ means the potential for inaccurate response and resolution times remains.
EY are aware of the cause and the improvement Datascape will bring. Meantime, to manage the control weakness - the supporting guidance documentation has been updated, associated training provided and staff carry out a manual quality check of service request data. |
Complete |
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Control Findings |
Summary as at 26 July 2024 |
Completion Status |
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Low |
2.2.1 Aged work in progress (WIP) review (Waikanae duplicate rising main infrastructure project refers) |
Agreed action: Establish annual reviews of aged work in progress projects. Document the review and ensure the assessment includes consideration of: o the age of the work in progress, o whether the asset is ready for use, and o any indicators of impairment.
Action update: Generic Improvement Assurance around Aged Work in Progress.
As agreed with EY, any aged Work in Progress balances that are standalone projects with no movement in the last 12 months will be assessed as part of the year-end review process for impairment. Those reviews documented in accordance with standard accounting practice.
Action
update: Specific Finding: Aged WIP
Completion still expected in 2025. Note: resource consent delays resulted in the original 30 June 2024 completion date not being met. |
In Progress
Likely be carried over |
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EY Risk |
Control Findings |
Summary as at 26 July 2024 |
Completion Status |
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2.2.2 |
Agreed action: Develop a specific overhead allocation model.
A review has been undertaken for the year ending 30 June 2024 to ensure the allocation is reasonable. |
Complete |
He take | Issues
8 There are no additional issues to be raised in this report.
Ngā kōwhiringa | Options
9 There are no options to be raised in this report.
Mana whenua
10 There are no mana whenua considerations arising from this report.
Panonitanga Āhuarangi me te Taiao | Climate change and Environment
11 There are no climate change issues arising from this report.
Ahumoni me ngā rawa | Financial and resourcing
12 There are no additional financial or resource issues arising from this report.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
13 There are no legal considerations arising from this report.
Ngā pānga ki ngā kaupapa here | Policy impact
14 There are no policy implications arising from this report.
Te whakawhiti kōrero me te tūhono | Communications & engagement
Te mahere tūhono | Engagement planning
15 This matter has a low level of significance under the Council’s Significance and Engagement Policy.
Whakatairanga | Publicity
16 There are no publicity considerations.
Ngā āpitihanga | Attachments
1. Appendix
1 - Ernst & Young's Report on Control Findings for the year ended 30 June
2023 ⇩ 
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15 August 2024 |
9.3 Health and Safety Quarterly Report: 1 April 2024 to 30 June 2024
Kaituhi | Author: Rach Wells, Group Manager People and Capability
Kaiwhakamana | Authoriser: Darren Edwards, Chief Executive
TE PŪTAKE | PURPOSE
1 This Report presents the Health and Safety Quarterly Report for the period 1 April 2024 to 30 June 2024
HE WHAKARĀPOPOTO | EXECUTIVE SUMMARY
2 An Executive Summary is not required for this report.
TE TUKU HAEPAPA | DELEGATION
3 The Risk and Assurance Committee has delegated authority to consider this report under the following delegation in the Governance Structure, Section C 1:
· Ensuring that the Council has in place a current and comprehensive risk management framework and making recommendations to the Council on risk mitigation;
· Assisting elected members in the discharge of their responsibilities by ensuring compliance procedures are in place for all statutory requirements relating to their role;
· Governance role in regard to the Health and Safety Plan.
Taunakitanga | RECOMMENDATIONS
A. That the Risk and Assurance Committee notes the Health and Safety Quarterly Report for the period 1 April 2024 to 30 June 2024 attached as Appendix One to this Report.
TŪĀPAPA | BACKGROUND
4 The quarterly Health & Safety Report is intended to provide the Council with insight into initiatives and activities and their progress, as part of our Council’s commitment to providing a safe and healthy place to work. The contents and any subsequent discussions arising from this report can support Officers to meet their due diligence obligations under the Health & Safety at Work Act (HSWA) 2015.
5 The timing of the Health and Safety Quarterly Reports does not prevent an ‘as and when required’ verbal update from the Chief Executive to the Mayor and Council regarding serious or high-profile risk events. Such events would be recorded and retrospectively included in the next available Quarterly Report.
HE KŌRERORERO | DISCUSSION
He take | Issues
6 There are no issues to highlight in addition to those included in Appendix One to this report.
Ngā kōwhiringa | Options
7 There are no options arising from this report.
Mana whenua
8 There are no mana whenua considerations arising from this report.
Panonitanga Āhuarangi me te Taiao | Climate change and Environment
9 There are no climate change considerations arising from this report.
Ahumoni me ngā rawa | Financial and resourcing
10 There are no financial or resourcing considerations arising from this report.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
11 There are no legal and risk considerations in addition to those already noted in this report.
Ngā pānga ki ngā kaupapa here | Policy impact
12 There are no policy considerations arising from this report.
TE WHAKAWHITI KŌRERO ME TE TŪHONO | COMMUNICATIONS & ENGAGEMENT
13 There are no communication and engagement considerations arising from this report.
Te mahere tūhono | Engagement planning
14 An engagement plan is not needed regarding this report.
Whakatairanga | Publicity
15 There are no publicity considerations.
NGĀ ĀPITIHANGA | ATTACHMENTS
1. Health
& Safety Quarterly Report for the period of 1 April 2024 to 30 June 2024 ⇩
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15 August 2024 |
9.4 Top 10 Organisational Risk Report
Kaituhi | Author: Nienke Itjeshorst, Lead Risk and Assurance Advisor
Kaiwhakamana | Authoriser: Mark de Haast, Group Manager Corporate Services
Te pūtake | Purpose
1 This report updates the Risk and Assurance Committee on the Top 10 Organisational Risks currently facing the organisation.
He whakarāpopoto | Executive summary
2 This report does not require an Executive Summary.
Te tuku haepapa | Delegation
3 The Risk and Assurance Committee has delegated authority to consider this report under section C.3 of the Governance Structure and Delegations.
· Ensuring that Council has in place a current and comprehensive risk management framework and making recommendations to the Council on risk mitigation.
Taunakitanga | RECOMMENDATIONS
A. That the Risk and Assurance Committee receives and notes this report, including Appendix 1 to this report.
Tūāpapa | Background
4 The Top 10 Organisational Risks are aimed at setting a clear direction for staff as to what the Senior Leadership Team (SLT) have identified as the highest areas of potential risk for the organisation to being able to successfully achieve its objectives.
5 “Risk” for the management of the council organisation is defined as:
5.1 the impact of uncertain events that can happen in the future on the planned objectives that SLT wants the organisation to deliver and/or achieve (short, medium and long term), and
5.2 includes strategic, reputational, regulatory, legal, security, change and operational risks.
6 The current Top 10 Organisational Risks are managed in a risk register in our Enterprise Risk Management software: Camms Risk. It is important to note that these risk listings are:
6.1 not ranked in order of severity
6.2 capped at 10, to provide a clear focus for SLT and this Committee,
6.3 not ‘set in stone,” an emerging organisational risk can be brought forward to replace an existing risk when required and/or relevant.
7 Engagement on the organisational risk profile is through on-going conversations with SLT and activity managers about these risks, the controls to prevent or mitigate these risks and status of risk treatments that are underway to implement the controls to achieve the target risk level. These conversations ensure each risk is regularly reviewed providing assurance that the treatments are being conducted to further mitigate the risk.
8 The next table identifies the current Top 10 Organisational Risks.
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Risk Title |
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ORG 1 |
Loss of life, serious injury or illness due to insufficient Health, Safety and Wellbeing management. |
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ORG 2 |
Failure to adequately maintain social licence. |
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ORG 3 |
Failure to give effect to Te Tiriti o Waitangi |
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ORG 4 |
Inadequate mitigation and adaptation responses to known and future climate change challenges. |
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ORG 5 |
Failure to achieve legislative obligations. |
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ORG 6 |
Inadequate management of the impacts of central government reform/change. |
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ORG 7 |
Inadequate safeguards against digital technology risks. |
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ORG 8 |
Failure to prudently manage Council’s financial stability including fraudulent activity. |
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Failure to maintain business continuity for essential services and inadequate planning and preparedness for emergencies. |
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ORG 10 |
Inability to attract and retain sufficient capacity to deliver Council’s objectives. |
9 A list of AS/NZ/ISO 3100:2018 Standard: Risk Management – Guidelines definitions is included in the Heatmap Report on the last page.
He kōrerorero | Discussion
10 This report provides an update of the current Top Organisational Risks. The associated Risk Heatmap Report (Appendix 1 to this report), details how the organisation is treating and mitigating these risks, with progress updates against each of the individual risk treatments.
Changes to Top Organisational Risks
11 A workshop with SLT was held in July 2024 to consider ‘refreshing’ the Top 10 Organisational Risk that was set in May 2023. This was done by looking back at the challenges faced by the organisation in the past year, considering external/internal changes impacting the organisation and looking at Council’s Strategic Outcomes and targeted actions of the Long Term Plan 2024-34.
12 SLT discussed whether any new risks should be identified, or that new controls and treatments should be identified to mitigate existing and/or increasing risks.
13 Some new controls and treatments have been added as a result. For example, a control and risk treatment were added to the ORG 2 Risk to reflect that development of a Client Relationship Management System is underway, mitigating this risk.
14 Updates and minor amendments have been made following meetings with individual SLT members and other control and treatment owners.
15 All the changes have been highlighted in blue font in the Risk Heatmap Report.
He take | Issues
16 There are no issues to be raised in this report.
Ngā kōwhiringa | Options
17 There are no options to be raised in this report.
Mana whenua
18 There are no mana whenua considerations arising in addition to those included in Appendix 1 to this report.
Panonitanga Āhuarangi me te Taiao | Climate change and Environment
19 There are no climate change considerations arising in addition to those included in Appendix 1 to this report.
Ahumoni me ngā rawa | Financial and resourcing
20 There are no further financial and resourcing considerations arising from this report.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
21 There are no further legal considerations arising from this report.
Ngā pānga ki ngā kaupapa here | Policy impact
22 There are no further policy implications arising from this report.
Te whakawhiti kōrero me te tūhono | Communications & engagement
Te mahere tūhono | Engagement planning
23 This matter has a low level of significance under the Council’s Significance and Engagement Policy.
Whakatairanga | Publicity
24 There are no publicity considerations.
Ngā āpitihanga | Attachments
1. Top
10 Organisational Risk Heatmap Report ⇩
|
15 August 2024 |
9.5 Internal Audit Work Programme - Update
Kaituhi | Author: Sharon Foss, Manager Risk and Assurance
Kaiwhakamana | Authoriser: Mark de Haast, Group Manager Corporate Services
Te pūtake | Purpose
1 This report provides the Risk and Assurance Committee with a progress report on the 2024 Internal Audit work programme.
He whakarāpopoto | Executive summary
2 This report does not require an Executive Summary.
Te tuku haepapa | Delegation
3 The Committee has delegated authority to consider this report under section C.3 of the Governance Structure and Delegations.
· Ensuring that the Council has in place a current and comprehensive risk management framework and making recommendations to the Council on risk mitigation.
Taunakitanga | RECOMMENDATIONS
A. That the Risk and Assurance Committee receives and notes the progress update on the 2024 Internal Audit work programme.
Tūāpapa | Background
4 Internal audit is line three of the ‘Four Lines of Defence’ model used in the Risk and Assurance workstream.
5 Each of the above four sources of assurance contribute to the overall level of assurance provided and the classification into four categories demonstrates how they are integrated into Council business.
First line: Risks are managed and controlled day-to-day. Assurance comes directly from those responsible for delivering specific objectives or processes.
Second line: The Council oversees the control framework so that it operates effectively.
Third line: Internal audit, providing reasonable (not absolute) assurance of the overall effectiveness of governance, risk management and controls.
Fourth line: Assurance from external independent bodies such as the external auditors and other external bodies.
Third Line of Defence (Internal Audit)
6 In accordance with both the NZ Auditing Standards and our external auditors, EY, the internal audits have been given a risk ranking from the three options below.
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High |
Matters and/or issues considered to be fundamental to the mitigation of material risk, maintenance of internal control or good corporate governance. |
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Moderate |
Matters and/or issues considered to be of major importance to maintenance of internal control, good corporate governance, or best practice for processes. |
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Low |
A weakness which does not seriously detract from the internal control framework. |
7 Validation of audit findings and recommendations is an important part of the internal audit approach. As previously advised this practice assures full discussion, consideration and management acceptance of observations/recommendations and report content through to final authorisation of the report.
8 The 2024 internal audit work programme approved by this Committee in February 2024 was set until 30 June 2024. This allowed for the carryover of audits from 2023 and aligned the audit scheduling with the adoption of the Long-Term Plan 2024-34.
He kōrerorero | Discussion
9 The following table updates this Committee on progress made on the internal audit work programme. The status categories include a new category titled “Finalised” to better reflect a draft audit report proceeding through the validation process.
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Progress Status Categories |
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Planned |
Ongoing |
In Progress |
Finalised |
Completed |
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Risk |
Activity |
Status: 26 July 2024 |
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High |
Compliance with Mitigation of Fraud Policy. |
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Completed |
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High |
Compliance with Procurement Policy Framework. |
|
Completed |
|
High |
Compliance with Employee Code of Conduct document. |
|
Finalised |
|
High |
Review Employee Conflict of Interest Declarations. |
|
Finalised |
|
High |
Compliance with General Expenses Policy. |
|
In Progress |
|
Moderate |
Compliance with Protected Disclosures (Protection of Whistleblowers) Policy. |
|
Finalised |
|
Moderate |
Compliance with Receipt of Gifts and Hospitality Policy. |
|
Finalised |
|
Moderate |
Monitor progress against Ernst & Young Control Findings: Close Report F/Y 2022-23 |
|
In Progress - until EY complete their F/Y 2023-24 external audit |
|
Low |
Review preparedness for business interruption and continuously improve. |
|
Ongoing |
He take | Issues
10 There are no issues to be raised in this report.
Ngā kōwhiringa | Options
11 There are no options to be raised in this report.
Mana whenua
12 There are no mana whenua considerations arising from this report.
Panonitanga Āhuarangi me te Taiao | Climate change and Environment
13 There are no climate change issues arising from this report.
Ahumoni me ngā rawa | Financial and resourcing
14 There are no further financial and resourcing considerations arising from this report.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
15 There are no legal considerations arising from this report.
Ngā pānga ki ngā kaupapa here | Policy impact
16 There are no policy implications arising from this report.
Te whakawhiti kōrero me te tūhono | Communications & engagement
Te mahere tūhono | Engagement planning
17 This matter has a low level of significance under the Council’s Significance and Engagement Policy.
Whakatairanga | Publicity
18 There are no publicity requirements or considerations arising from this report.
Ngā āpitihanga | Attachments
Nil
|
15 August 2024 |
9.6 Quarterly Treasury Compliance
Kaituhi | Author: Ian Georgeson, Chief Financial Officer
Kaiwhakamana | Authoriser: Mark de Haast, Group Manager Corporate Services
TE PŪTAKE | PURPOSE
1 This report provides confirmation to the Risk and Assurance Committee of the Council’s compliance with its Treasury Management Policy (Policy) for the quarter ended 30 June 2024.
HE WHAKARĀPOPOTO | EXECUTIVE SUMMARY
2 An Executive Summary is not required for this report.
TE TUKU HAEPAPA | DELEGATION
3 The Risk and Assurance Committee (Committee) has the delegation to consider this matter under the section of Part C.3 of the Governance Structure and Delegations 2022-2025 Triennium which states: “This committee is responsible for monitoring the Council’s financial management, financial reporting mechanisms and framework, and risk and assurance function, ensuring the existence of sound internal systems.”
TAUNAKITANGA | RECOMMENDATIONS
A. That the Risk and Assurance Committee:
A.1 Receives and notes this report.
A.2 Notes the Council’s non-compliance with its old Policy in three areas:
i. Debt maturities (6% in 5-10 year bucket vs policy minimum 10%)
ii. Fixed/Floating Risk Control limit (54% hedged vs policy minimum 55%)
iii. Hedging Instrument maturities (14% in 5-10 year bucket vs policy minimum 15%)
(these non-compliant areas have been further discussed in this report).
A.3 Notes the Council has fully complied with all other requirements of the old Policy for the three months ended 30 June 2024.
TŪĀPAPA | BACKGROUND
4 The Policy sets out a framework for the Council to manage its borrowing and investment activities in accordance with the Council’s objectives and incorporates legislative requirements.
5 The Policy mandates regular treasury reporting to management, the Strategy, Operations and Finance Committee, as well as quarterly compliance reporting to the Risk and Assurance Committee.
6 To assess the effectiveness of the Council’s treasury management activities and compliance with the Policy, certain performance measures and parameters have been prescribed. These are:
· cash/debt position;
· liquidity/funding control limits;
· interest rate risk control limits;
· counterparty credit risk;
· specific borrowing limits; and
· risk management performance.
HE KŌRERORERO | DISCUSSION
Cash/Debt Position
7 Table 1 below shows the Council’s net debt position as at 30 June 2024 against the 2023/24 full year budget and the prior year closing balance.
8 During the past three months, the Council has issued $35 million of new debt. This was used to pre-fund the April 2025 debt maturity ($10 million), and 2023/2024 capex programme costs ($25 million).
9 The table below shows (a) the movement in the Council’s external debt balance, (b) the movement in the Council’s pre-funding programme by debt maturity and (c), that part of the Council’s Capex programme funded by new borrowings for the twelve months ended 30 June 2024.
10 As at 30 June 2024 the Council had $75.4 million of cash, borrower notes and term deposits on hand. This is broken down as follows:
11 For the three months ended 30 June 2024, the Council has not breached its net debt upper limit, as shown in the chart below.
12 The Council targeted through its LTP 2021-41 financial strategy to keep net borrowings below 280% of total operating income with a preferred limit of 250%. As at 30 June 2024, the Council’s net borrowings are 205.7% of actual 2024 total operating income.
Liquidity/Funding control limits
13 Liquidity and funding management focuses on reducing the concentration of risk at any point so that the overall borrowings cost is not increased unnecessarily and/or the desired maturity profile is not compromised due to market conditions. This risk is managed by spreading and smoothing debt maturities and establishing maturity compliance buckets.
14 Since October 2015 the Council’s treasury strategy has included a debt pre-funding programme. The Policy allows pre-funding of the Council debt maturities and Capex programme up to 18 months in advance, including re-financing.
15 The following chart presents the Council’s debt maturity dates in relation to the financial year in which the debt was issued. This demonstrates that since 2016/17, the Council has actively reduced risk concentration by spreading debt maturity dates and debt maturity values.
16 Debt maturities must fall within maturity compliance buckets. These maturity buckets are as follows:
|
Maturity Period |
Minimum |
Maximum |
|
0 to 3 years |
10% |
70% |
|
3 to 5 years |
10% |
60% |
|
5 to 10 years |
10% |
50% |
|
10 years plus |
0% |
20% |
17 For the three months ended 30 June 2024, the Council has breached its debt maturity limits in the 5-10 year maturity bucket, with council having 6% of debt in this maturity bracket while the Policy requires a lower limit of 10%.
18 This is shown in the following chart. The limits, as shown by dashed lines, relate to the bars of the same colour. For example, the 0 to 3 years upper limit of 70% is in blue. Actual maturities in the 03-year bucket are represented by the blue bars. The Council has no long-term debt maturing in ten years’ time or beyond.
19 It should be noted that longer maturity dates carry a higher lending margin so are more expensive, and this is the reason council has been reluctant to take longer date debt.
20 The new Treasury policy applying from 1 July 2024 has a less prescriptive approach to the spread of maturities instead requiring that no more than 40% of debt shall mature in any rolling 12 month period. This amendment alleviates the need to micromanage exposures to comply with policy while in reality adding additional cost and complexity to the risk management process.
Interest rate risk control limits
21 The Council seeks advice from Bancorp, its independent treasury advisor for all debt issuances. Typically, Council issues debt on a floating rate basis and applies its fixed interest rate swaps (hedges) to minimise its exposure at any one time to interest rate fluctuations. This ensures more certainty of interest rate costs when setting our Annual Plan and Long-Term Plan budgets.
22 Without such hedging, the Council would have difficulty absorbing adverse interest rate movements. A 1% increase in interest rates on $320 million of external debt would equate to additional interest expense of $3.20 million per annum. Conversely, fixing interest rates does however reduce the Council’s ability to benefit from falling and/or more favourable interest rate movements.
23 The objectives of any treasury strategy are therefore to smooth out the effects of interest rate movements, while being aware of the direction of the market, and to be able to respond accordingly.
24 The Policy sets out the following interest rate limits:
Major control limit where the total notional amount of all interest rate risk management instruments (i.e. interest rate swaps) must not exceed the Council’s total actual debt; and
Fixed/Floating Risk Control limit, that specifies that at least 55% of the Council’s borrowings must be fixed, up to a maximum of 100%.
25 For the three months ended 30 June 2024, the Council has breached its fixed/floating risk control limits, in that total hedging fell slightly below the policy limit of 55%. This is shown in the table below.
26 It is noted that in the recent high interest rate environment the Council has intentionally held off entering into new swap contracts, resulting in this policy breach.
27 Looking forward, Council will not immediately be in compliance with the new policy parameters but the intention is to become compliant over the September quarter. The effect of not taking out additional hedging over the last few months is expected to be of material benefit to Council as interest rates have fallen significantly since early June, the 2 year swap (for example) down by 0.80% to 4.40%, the 5 year swap down 0.78% to 3.96% and the 10 year swap by 0.75% to 4.12%. Since the peak of interest rates in October 2023 the falls have been much greater, the 2 year swap is down by 1.49%, the 5 year by 1.45% and the 10 year by 1.25%. Council will look to lock in lower swap rates progressively as market conditions dictate.
28 Like debt maturities, hedging instrument maturities must also fall within maturity compliance buckets. These maturity compliance buckets are as follows:
|
Period |
Minimum |
Maximum |
|
1 to 3 years |
15% |
60% |
|
3 to 5 years |
15% |
60% |
|
5 to 10 years |
15% |
60% |
|
10 years plus |
0% |
20% |
29 As shown by the following chart. The Council breached its hedging maturity compliance buckets in June 2024, with 14% in the 5-10 year maturity bucket against the policy lower limit of 15%. The new Policy adopts different maturity buckets against which Council will be fully compliant from 1 July 2024. Note that maturities falling within 1 year are not included. The Council has no hedging instrument maturities in ten years’ time or beyond.
30 As noted in paragraph 26 and 27 above, the Council has held off entering into new swap contracts in the recent high interest rate environment but expects to recommence shortly.
Counterparty Credit Risk
31 The policy sets maximum limits on transactions with counterparties. The purpose of this is to ensure the Council does not over-concentrate its investments or risk management instruments with a single party.
32 The policy sets the gross counterparty limits as follows:
|
Counterparty/Issuer |
Minimum Standard and Poor’s long term |
Investments maximum per counterparty |
Risk management instruments maximum per counterparty |
Borrowing maximum per counterparty |
|
NZ Government |
N/A |
Unlimited |
None |
Unlimited |
|
LGFA |
AA-/A-1 |
$20m |
None |
Unlimited |
|
NZ Registered Bank |
A+/A-1 |
60% of total investments or $25m; whichever is greater |
50% of total instruments or |
$50m |
33 The Council was in full compliance with all counterparty credit limits for the three months ended 30 June 2024. The tables below show the Council’s investments and risk management instruments holdings per counterparty for this period.
Term deposit & Cash investments
*Policy Limit: 60% of total investments or $25 million; whichever is greater
Interest rate swaps
*Policy Limit: 50% of total instruments or $80 million; whichever is greater
Specific Borrowing Limits
34 In managing debt, the Council is required to adhere to the specific borrowing limits.
Risk Management Performance
36 The following table shows the Council’s interest income and expense for the three months ended 30 June 2024 together with the weighted average cost of borrowing (WACB), compared to year-to-date budget.
37 The following graph shows the year-to-date average cost of borrowings, for each month of the quarter.
He take | Issues
38 This report has a low level of significance under the Council’s Significance and Engagement Policy).
Ngā kōwhiringa | Options
39 There are no options to be considered.
Mana whenua
40 There are no mana whenua considerations arising directly from this report.
Panonitanga Āhuarangi me te Taiao | Climate change and Environment
41 There are no climate change considerations within this report.
Ahumoni me ngā rawa | Financial and resourcing
42 There are no financial and resourcing considerations in addition to those already noted in this report.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
43 There are no legal and risk considerations arising from this report.
Ngā pānga ki ngā kaupapa here | Policy impact
44 There are no policy considerations in addition to those already noted in this report.
TE WHAKAWHITI KŌRERO ME TE TŪHONO | COMMUNICATIONS & ENGAGEMENT
Te mahere tūhono | Engagement planning
45 An engagement plan is not required for this report.
Whakatairanga | Publicity
46 There are no publicity considerations arising from this report.
NGĀ ĀPITIHANGA | ATTACHMENTS
Nil
|
15 August 2024 |
9.7 Legislative Compliance 1 April to 30 June 2024
Kaituhi | Author: Sarah Wattie, General Counsel
Kaiwhakamana | Authoriser: Mark de Haast, Group Manager Corporate Services
Te pūtake | Purpose
1 The purpose of this report is to notify the committee of legislative non-compliance in the fourth quarter of the financial year, 1 April 2024 to 30 June 2024.
He whakarāpopoto | EXecutive summary
2 An executive summary is not required.
Te tuku haepapa | Delegation
· ensuring that the Council has in place a current and comprehensive risk management framework and making recommendations to the Council on risk mitigation.
assisting elected members in the discharge of their responsibilities by ensuring compliance procedures are in place for all statutory requirements relating to their role.
Taunakitanga | RECOMMENDATIONS
A. That the Risk and Assurance Committee:
A.1 notes legislative non-compliance for the fourth quarter of the financial year from 1 April 2024 to 30 June 2024 as outlined in Attachment 1 to this report.
Tūāpapa | Background
4 Local government is governed by a complex statutory framework with the Council responsible for a range of legislative requirements. Legislative compliance is important to the Council carrying out its functions under the Local Government Act 2002 in a fair and effective manner that is accountable to the local community. Failure to achieve Council’s legislative obligations has also been identified as one of the Council’s top 10 risks.
5 Each quarter key Council staff responsible for the Council’s compliance with legal obligations under different Acts are asked to complete a quarterly declaration of known non-compliance with legislative requirements and key assurance areas being privacy, procurement, authorised expenditure, cyber security and Local Government Official Information and Meetings Act 1987 (LGOIMA) requirements.
6 Council staff are asked to report against all applicable legislation. A legislative compliance schedule exists to assist staff in completing this declaration, set out in Attachment 2 to this report. The Council’s external auditors have identified the following legislation and regulations where non-compliance could have a fundamental effect on operations:
· Local Government Act 2002
· Local Authorities (Members’ Interests) Act 1968
· Local Government (Rating) Act 2002
· Local Government (Financial Reporting and Prudence) Regulations 2014
· Building Act 2004
· Resource Management Act 1991.
He kōrerorero | Discussion
7 This section sets out legislative compliance breaches for the fourth quarter of the financial year, 1 April 2024 to 30 June 2024, against all applicable legislation with risk ratings, corrective actions and status assigned for each breach. It also provides an assurance against key assurance areas outlined above being privacy, procurement, authorised expenditure, cyber security and LGOIMA.
Organisational Risk Levels
8 Organisational risks levels have been assigned to legislative compliance breaches reported to this Committee based on the Council’s organisational risk framework. The risk levels are set out below:
|
Organisational Risk Levels |
|
|
High |
· Matters and/or issues considered to be fundamental to the mitigation of material risk, maintenance of internal control or good corporate governance. |
|
Moderate |
· Matters and/or issues considered to be of major importance to maintenance of internal control, good corporate governance, or best practice for processes. |
|
Low |
· A weakness which does not seriously detract from the internal control framework. |
Key Assurance Areas
9 The Risk and Assurance Committee has requested the following key assurance areas be reported on in additional to legislative compliance:
· Privacy breach: A privacy breach is not meeting the requirements of the Privacy Act 2020 which may include releasing personal information to someone not authorised to receive it or using personal information in an unauthorised way.
· Procurement breach: A procurement or probity breach is a failure to follow the requirements of Council’s procurement policy, which sets out the requirements for our staff to ensure they carry out procurement in a way that is transparency, accountable, impartial and equitable.
· Unauthorised expenditure: Unauthorised expenditure is expenditure that breaches Council’s finance and purchasing policies, such as a staff member spending money without the appropriate financial delegation.
· Cyber security breach: A cyber security breach is a breach of Council’s information security systems which may result in the disclosure of sensitive, personal or commercial information to persons who are not authorised to receive the information or members of the public.
· Local Government Official Information and Meetings Act 1987 (LGOIMA): A breach of this act relates to failure to meet deadlines or requirements for official information requests, land information memorandum (LIM) requests, and transparency and notification requirements relating to Council meetings.
10 Confidential investigations are not
included in this legislative compliance report and will be reported in public
excluded where required.
11 Table 1: Assurance against key risk areas
|
Risk area |
Description |
|
Privacy |
There were two privacy breaches reported in the period. |
|
Procurement |
There were no reported procurement breaches in the period. |
|
Unauthorised expenditure |
There was no reported unauthorised expenditure in the period. |
|
Cyber security |
There were no reported cyber security breaches in the period. |
|
LGOIMA |
There was one breach of requirement under the LGOIMA regarding the official information and meeting requirements and one breach regarding a LIM in the period. |
Legislative Compliance Breaches
12 Legislative compliance breaches for the fourth quarter of the financial year are set out in Attachment 1 to this report. These include ongoing breaches previously reported to this Committee.
He take | Issues
13 There are no issues for this report.
Ngā kōwhiringa | Options
14 There are no options required for this report.
Mana whenua
15 The Council has a partnership with local iwi and hapū on the Kāpiti Coast District represented by Te Rūnanga O Toa Rangātira, Ngā Hapū o Ōtaki and Āti Awa ki Whakarongotai Charitable Trust.
16 The Council’s accountability to the community on legislative compliance extends to its partnership with iwi and commitments made to reflect the obligations under Te Tiriti o Waitangi, as well as other obligations to Māori, mana whenua and tangata whenua under the Local Government Act 2002, Resource Management Act 1987 and other legislation.
Panonitanga āhuarangi | Climate change
17 There are no climate change implications arising directly from this report.
Ahumoni me ngā rawa | Financial and resourcing
18 There are no financial implications arising directly from this report.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
19 Except for the issues noted in this report, there are no other legal or risk implications.
Ngā pānga ki ngā kaupapa here | Policy impact
20 There are no policy implications arising directly from this report.
TE whakawhiti kōrero me te tūhono | Communications & engagement
21 This report is for the purpose of providing information only and does not trigger the Council’s Significance and Engagement policy.
Te mahere tūhono | Engagement planning
22 There is no requirement for engagement planning.
Whakatairanga | Publicity
23 There are no additional publicity considerations arising directly from this report.
1. Legislative
Compliance Breaches and Updates 1 April to 30 June 2024 ⇩ 
2. Legislative
Compliance Schedule ⇩
|
15 August 2024 |
9.8 Forward Work Programme 2024/25 for Risk and Assurance Committee
Kaituhi | Author: Mark de Haast, Group Manager Corporate Services
Kaiwhakamana | Authoriser: Mark de Haast, Group Manager Corporate Services
Te pūtake | Purpose
1 This report seeks agreement to the forward work programme for the Risk and Assurance Committee in 2024/25.
He whakarāpopoto | EXecutive summary
2 An executive summary is not required for this report.
Te tuku haepapa | Delegation
3 The Risk and Assurance Committee (Committee) has the delegation to consider this matter under the section of Part C.3 of the Governance Structure and Delegations 2022-2025 Triennium which states: “This committee is responsible for monitoring the Council’s financial management, financial reporting mechanisms and framework, and risk and assurance function, ensuring the existence of sound internal systems.”
Taunakitanga | RECOMMENDATIONS
A. That the Risk and Assurance Committee approves its Forward Work Programme for the 2024/2025 calendar year as set out in Appendix 1 to this report.
Tūāpapa | Background
4 The work programme for 2024/25 needs to be discussed and agreed at this meeting. While the Chief Executive retains responsibility for approving the Committee agenda, this report provides an opportunity for the Committee to discuss and endorse its work programme going forward.
He kōrerorero | Discussion
5 The 2024/25 forward work programme for the Risk and Assurance Committee, as developed by the Group Manager Corporate Services, is attached in Appendix 1 to this report.
He take | Issues
6 The establishment and presentation of the forward work programme is in accordance with the Office of the Auditor General’s best practice guidance. This approach is used by other councils throughout New Zealand.
7 That same best practice also provides for the Committee to review its forward work programme at each subsequent meeting to ensure it remains relevant and can be adapted to changes.
Ngā kōwhiringa | Options
8 The Committee can consider and if necessary, make amendments to the forward work programme attached as Appendix 1 to this report.
Mana whenua
Panonitanga Āhuarangi me te Taiao | Climate change and Environment
10 There are no climate change considerations for this report.
Ahumoni me ngā rawa | Financial and resourcing
11 There are no additional financial considerations for this report.
Tūraru ā-Ture me te Whakahaere | Legal and Organisational Risk
12 There are no legal considerations or risks for this report.
Ngā pānga ki ngā kaupapa here | Policy impact
13 There is no impact on existing Council policies.
TE whakawhiti kōrero me te tūhono | Communications & engagement
Te mahere tūhono | Engagement planning
14 No engagement planning is required for this report.
Whakatairanga | Publicity
15 The approved forward work programme will be publicised through the publication of the agenda and minutes of the Council meetings.
1. Forward
Work Programme 2024/2025 ⇩
|
15 August 2024 |
10 Te Whakaū i ngā Āmiki | Confirmation of Minutes
Author: Jessica Mackman, Senior Advisor Governance
Authoriser: Mark de Haast, Group Manager Corporate Services
|
Taunakitanga | Recommendations That the minutes of the Risk and Assurance Committee meeting of 23 May 2024 be accepted as a true and correct record.
|
Ngā āpitihanga | Attachments
1. Minutes
of Risk and Assurance Committee Meeting of 23 May 2024 ⇩
|
Risk and Assurance Committee Meeting Agenda |
15 August 2024 |
11 Purongo Kāore e Wātea ki te Marea | Public Excluded Reports
Resolution to Exclude the Public
|
That, pursuant to Section 48 of the Local Government Official Information and Meetings Act 1987, the public now be excluded from the meeting for the reasons given below, while the following matters are considered. The general subject matter 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:
|
|
15 August 2024 |
12 Karakia Whakamutunga | Closing Karakia
|
Kia tau ngā manaakitanga ki runga i a tātou katoa,
Kia hua ai te mākihikihi, e kī ana
Kia toi te kupu
Kia toi te reo
Kia toi te wairua
Kia tau te mauri
Ki roto i a mātou mahi katoa i tēnei rā
Haumi e! Hui e! Taiki e!
|
May blessings be upon us all,
And our business be successful.
So that our words endure,
And our language endures,
May the spirit be strong,
May mauri be settled and in balance,
Among the activities we will do today
Join, gather, and unite! Forward together! |
