Notice is hereby given that an ordinary meeting of the Horowhenua District Council Risk and Assurance Committee will be held on:

Date:                       Time: Meeting Room: Venue:	Wednesday 1 March 2023 1:00pm Council Chambers 126-148 Oxford St Levin
Risk and Assurance Committee OPEN AGENDA

MEMBERSHIP

Chairperson	Cr Sam Jennings
Deputy Chairperson	Cr Paul Olsen
Members	Cr Alan Young
	Cr Clint Grimstone
	Cr Jonathan Procter
	Mayor Bernie Wanden
	Jenny Livschitz	Independent Member
	Sarah Everton	Independent Member

Contact Telephone: 06 366 0999

Postal Address: Private Bag 4002, Levin 5540

Email: enquiries@horowhenua.govt.nz

Website: www.horowhenua.govt.nz

Full Agendas are available on Council’s website

www.horowhenua.govt.nz

Full Agendas are also available to be collected from:

Horowhenua District Council Service Centre, 126 Oxford Street, Levin

Te Awahou Nieuwe Stroom, Foxton,

Shannon Service Centre/Library, Plimmer Terrace, Shannon

and Te Takeretanga o Kura-hau-pō, Bath Street, Levin

Risk and Assurance Committee 01 March 2023

ITEM   TABLE OF CONTENTS                                                          PAGE

KARAKIA

PROCEDURAL

1        Apologies                                                           5

2        Public Participation                        5

3        Late Items                                        5

4        Declarations of Interest                  5

5        Confirmation of Minutes                                   5

REPORTS

6        Reports for Noting

6.1    Health, Safety and Wellbeing Quarterly Report - March 2023                                         7

6.2    Risk Management Status Quarterly Report - March 2023                                       29

6.3    Local Government Funding Agency (LGFA) Annual Meeting 2022                        75

6.4    GST compliance evaluation findings report by PwC       91

6.5    Risk and Assurance Committee Resolutions and Actions Monitoring Report                                 115

6.6    Risk and Assurance Committee Work Programme                        147

IN COMMITTEE

7        Procedural motion to exclude the public   151

C1     Risk Management - Risk Register March 2023                                  151

1        Apologies

2        Public Participation

Notification of a request to speak is required by 12 noon on the day of the meeting by phoning 06 366 0999 or emailing public.participation@horowhenua.govt.nz.

3        Late Items

To consider, and if thought fit, to pass a resolution to permit the Council to consider any further items which do not appear on the Agenda of this meeting and/or the meeting to be held with the public excluded.

Such resolution is required to be made pursuant to Section 46A(7) of the Local Government Official Information and Meetings Act 1987, and the Chairperson must advise:

(i)      The reason why the item was not on the Agenda, and

(ii)     The reason why the discussion of this item cannot be delayed until a subsequent meeting.

4        Declarations of Interest

Members are reminded of their obligation to declare any conflicts of interest they might have in respect of the items on this Agenda.

5        Confirmation of Minutes

Risk and Assurance Committee 01 March 2023

6.1 Health, Safety and Wellbeing Quarterly Report - March 2023

File No.: 23/94

1.     Purpose

To provide the Committee with health, safety and wellbeing information and insight up to the end of February 2023 and to update the Committee on key health and safety critical risks and initiatives.

2.     Recommendation

2.1.    That Report 23/94 Health, Safety and Wellbeing Quarterly Report - March 2023 be received.

2.2.    That this matter or decision be recognised as not significant in terms of s76 of the Local Government Act 2002.

3.     Background/Previous Council Decisions

3.1.    Elected members, as ‘Officers’ under the Health and Safety at Work Act 2015 (HSWA), are expected to undertake due diligence on health and safety matters.

3.2.    The Health and Safety at Work Act requires those in governance roles, and senior management, to have a greater understanding of their organisation’s health and safety activities. Under the Health and Safety at Work Act 2015, all elected members are deemed ‘officers’ and must exercise a duty of due diligence in relation to health and safety. These reports provide information to assist elected members to carry out that role and provides the health and safety information it needs to be aware of to meet its responsibilities under the Act.

4.     Discussion

SafePlus

4.1.    Council’s Health and Safety function remains focussed on a number of recommendations outlined in the SafePlus Assessment Report to mature and lift the approach to Health and Safety across the Organisation.

4.2.    SafePlus aims to help lift the performance of workplace health and safety in New Zealand businesses. SafePlus has been jointly developed, with industry, by WorkSafe New Zealand, the Accident Compensation Corporation (ACC) and the Ministry of Business, Innovation and Employment (MBIE), in collaboration with health and safety experts.

4.3.    SafePlus includes a framework of 10 performance requirements, which are organised under three key elements: Leadership, Worker Engagement, and Risk Management. Each performance requirement has a three-level maturity scale applied to it: Developing, Performing and Leading.

4.4.    The Manawatu/Whanganui Local Authority Share Services (MWLASS) Health, Safety and Wellbeing Forum complete SafePlus Assessments as a group. The first SafePlus assessment was completed in December 2018, Horowhenua District Council achieved Developing, in the second assessment in March 2021 achieved Performing. This is a very positive improvement in health, safety and wellbeing across Council. The next full assessment is planned for October 2023.

HDC SafePlus Reporting – Dashboard

4.5.    To assist in monitoring HDC’s progress in its cultural maturity, another layer of detail has been added to assist in understanding how well HDC is doing in lifting maturity within the performing category where we currently sit.

4.6.    On the HDC HSW Quarterly Report (attachment) there are two metrics provided – the SafePlus Index and the SafePlus Benchmark.

4.7.    The methodology behind the SafePlus Index is:

i)    The three SafePlus levels (Developing, Performing, Leading) are placed on a linear scale of 0-5 with 0 being the bottom of developing and 5 being the top of leading. The mid-point is 2.5 which places it in the middle of performing. A score of 2.5 equates to 50% on the SafePlus Index that charts our journey in percentage terms each quarter. To further refine this, the identified ‘positive achievements’ and identified ‘areas for improvement’ in the quarterly self-assessment survey report are examined. Positive achievements put us in the upper half of our current level (performing) and areas for improvement put us in the lower half of our current level (Performing).  The combined balance of these two pools gives us a score of where we sit above or below the mid-point of the performing level. The current SafePlus Index Score combined score for HDC is 63%. This means within the performing category HDC currently sits slightly above the mid-point. 

4.8.    The SafePlus Benchmark Index uses the same scoring methodology and applies it to the SafePlus results of a pool of 12 central government ministries and local government bodies that we have access to. The combined scores form a benchmark (100%). HDC’s SafePlus Index score is then matched to the benchmark. HDC’s current SafePlus Benchmark Index score of 137% means HDC’s current rating in SafePlus is higher than the combined benchmark of the other organisations.

Hazards and Risks

4.9.    As part of the ongoing quarterly reports we will deep dive into health and safety risks and hazards.

4.10.  A hazard is something that might cause harm. A risk is a combination of the chance that the hazard will cause harm, and if it does, how bad that harm will be.

4.11.  An example of a current hazard is the Foxton Trolley Bus System, which have been identified as in a state of disrepair and is at risk of collapse causing serious injury to staff and/or pedestrians and serious damage to vehicles and property.

4.12.  The Foxton Trolley Bus System is attached to the Te Awahou Nieuwe Stroom building along the Wharf Street side, where staff and customers enter and exit the building. This hazard and the associated risks were added to the Health and Safety Significant Hazard and Risk Register in October 2021. We are currently working with WorkSafe to reach an outcome on the trolley bus system removal as it eventuates a further update will be provided.

4.13.  Managing hazards and risks in the workplace includes systems that identify, eliminate or minimise the risk, manage and then monitor the risks. Supporting documents include Hierarchy of Controls, where elimination is the most effective management of a risk and PPE is the least effective. Risk Matrix showing likelihood and consequence measurements and the Plan, Do, Check and Act steps that Worksafe promote to help manage work health and safety risks.

Risk Matrix

Worksafe – Plan Do Check Act chart.

Health and Safety Committee – Komiti Oranga     

4.14.  The Komiti Oranga (KO) are a diverse group of staff from across all facilities and work groups/teams, including Horowhenua Alliance, at Council. The KO is made up of 14 Health and Safety Representatives (HSR) and three support members. Meetings are held once a month and a representative of the Executive Leadership team also attend.

4.15.  The work the KO engage in is supported by the Health and Safety at Work Act 2015 Part 3 - Worker engagement, participation and representation. This ensures that staff who do the work have a say in the health and safety of the workplace.

4.16.  The KO are also leaders/leading in the Wellbeing space, with a strong cohort of HSR interested in and planning Wellbeing opportunities for all staff.

4.17.  The functions of the KO are to:

·     facilitate co-operation between the Council and workers in instigating, developing and carrying out measures designed to ensure the workers' health & safety at work;

·     provide assistance in developing and releasing any standards, rules, policies, or procedures relating to H&S that are to be followed or complied with at the workplace;

·     to make recommendations relating to workplace health & safety;

·     to perform any other functions that are: -

•     agreed between the Council and the KO;

•     driven by legislation or regulations

·     ensuring all KO minutes are available for all workers to access;

·     provide assistance to the H&S Advisor/Lead as may be required to:

•     monitor the effectiveness of the organisation's means of reporting, recording, and investigation of incidents/accidents/near misses;

•     ensure appropriate support for the effective implementation of approved rehabilitation schemes;

•     review and make recommendations on all serious harm accidents;

•     assess accident and incident trends and reports; and

•     Continually review and improve systems, procedures, and work practices to support injury prevention.

•     actively encourage and support positive H&S activities on a regular basis whilst undertaking work

4.18.  The KO assist in achieving the milestones identified in the Strategic Charter attached.

Attachments

No.	Title	Page
a⇩	HDC Risk and Assurance Committee HSW Dashboard March 2023	15
b⇩	HS - HDC Health and Safety Strategic Charter and Plan 2020 - 2023 - Adopted 28 October 2020 - March 2023	23

Confirmation of statutory compliance

In accordance with section 76 of the Local Government Act 2002, this report is approved as:

a.   containing sufficient information about the options and their benefits and costs, bearing in mind the significance of the decisions; and,

b.   is based on adequate knowledge about, and adequate consideration of, the views and preferences of affected and interested parties bearing in mind the significance of the decision.

Signatories

Author(s)	Ashley Huria Business Performance Manager
	Tanya Glavas Health & Safety Lead

Approved by	Jacinta Straker Group Manager - Organisation Performance
	Monique Davidson Chief Executive Officer

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

6.2 Risk Management Status Quarterly Report - March 2023

File No.: 23/95

1.     Purpose

The purpose of this paper is to report to the Risk and Assurance Committee the risk landscape, risk management work in progress and to ignite discussion with the committee about risk.

2.     Recommendation

2.1     That Report 23/95 Risk Management Status Quarterly Report - March 2023 be received.

2.2     That this matter or decision be recognised as not significant in terms of s76 of the Local Government Act 2002.

2.3     The Risk and Assurance Committee endorse the Risk Management Framework, Strategy and Work Plan in providing a key part in leading the Risk Management architecture and culture within the organisation.

3.     Background/Previous Council Decisions

With a newly formed Council, Risk and Assurance Committee, Executive Leadership Team and the appointment of the Risk Manager position, the time is ripe to review, completely overhaul and refocus our organisations approach to managing risk within our business.

Ideally the Risk Status Report will form a part of the RAC agenda, primarily to keep the committee abreast of significant risks, whilst molding the development and direction of the Risk Management Framework. Ultimately this will become business as usual as our Risk Management (RM) architecture and culture evolves, forming regular and routine approach, designed to provide governance with oversight and input into the way that identified risks are being managed by Council.

As you can appreciate the benefits of ‘reporting up’ risk, provides the RAC the opportunity to consider these reports and should be the basis of discussion that covers and adds value to all elements of the risk management spectrum (Identify, Analyze, Evaluate, Treat, Monitor, Report). The intention is that these reports facilitate discussion that identifies new risk, as well as focusing on existing listed and managed risks.

As we find ourselves in unprecedented times, councils find themselves with aging infrastructure, rising debt levels, crippling interest rate increases, climate change and environmental influences such as Covid that impact on revenue streams, skill shortages and extreme pressure on inflation. It is more important than ever that our approach to running our business needs to be well measured including applying a Risk Management Framework that allows us to make value added propositions with well-informed measurements and data.

Risk Management isn’t a religion, however it will enhance our ability to approve or decline new initiatives or projects based on the value of the proposition. The risk management measurement ‘Likelihood’ needs to be applied rigorously in determining our level of exposure to risk. Too often we apply a costly sledge hammer approach to a deliverable, project or activity without the appropriate information to making a more informed decision. This can be a costly mistake that severely tarnishes an organisations trust and reputation within the community. In certain categories we need to soften our Risk Appetite to ensure we meet the core needs of our community and district.

4.     Issues for Consideration

Risk Management Framework

The approach we as an organisation take to managing risk within our business is the core of the framework, and includes components covering the scope and design of the system itself as well as the processes for control and development of the system.

I have purposely kept the document to the point and simple to ensure risk management remains user friendly and workable at all levels. The framework will continue to evolve as I better understand the mechanics of our organisation and open dialogue ensures constructive feedback which improves buy-in from key stakeholders. 

The overall approach is based on the Joint Australian New Zealand International Standard Risk Management- Principles and Guidelines (AS/NZS ISO 31000:2018) and is an integrated approach consisting of 3 interrelated components:

•     Leadership and Commitment – Roles & Responsibilities

•     Principles of Value Creation and Protection

•     Process for Risk Management

While the last two components are important the success of Risk Management and realising its benefits, Leadership & Commitment for the organisation with staff and elected members starts right here within this group. Roles and Responsibilities have been purposely highlighted early in the document as we set the tone in influencing the key objectives of the strategy and the Workplan.

As mentioned earlier in the document we will also be looking to update the Risk Appetite Document in the short/mid-term.

As with other key priorities the success of the framework and its continuous improvement is a journey, both architecturally and culturally. We will need to keep this document alive as we mold our framework as one of the best in the country.

Risk Management Strategy & Workplan

To support the Council in the delivery of the Council’s Long- Term Plan (LTP), we need to consider the impact of uncertainties on its objectives. The deliverables associated with the plan are diverse and complex, often prioritised on our ability to deliver with the limited resources we have. The Council’s vision is to enhance its risk capability and maturity across its different business groups using a deliberate and integrated approach will positively support the delivery of its community outcomes. To support the delivery of this vision the Council has recently refreshed its risk management initiatives including conducting management and elected member workshops and risk reviews.

The Risk Management Strategy & Workplan is direct and purposely decisive in highlighting our key focus areas

1.   Awareness & Understanding

2.   Risk Framework

3.   Risk Communication and Reporting

Supporting the three focus areas are the key elements of the Risk Management Strategy & Workplan include:

•     Risk Maturity

•     Risk Appetite

•     Risk Framework

•     Risk Governance

•     Risk Communication

•     Risk Awareness & Training

These elements are supported by the Workplan objectives we have set to achieve over the next 3 years (2023-25). As mentioned previously, understanding this is a journey, providing prescribed goals and achieving set outcomes will support our organisation into ensuring we succeed.

5.     Next Steps

RAC and Executive Leadership Team focus on Risk Management continues to be the establishment and embedding of a common single system for managing and reporting all risks.

Welcome feedback and guidance of the RAC on the future of this report and other matters with respect to Risk Management in the organisation.

Attachments

No.	Title	Page
a⇩	Horowhenua District Council - Risk Management Framework Rev 1.5 Draft	33
b⇩	Horowhenua District Council - Risk Strategy & Workplan 2023 Rev 1.4a Draft	55
c⇩	HDC Risk Register Top 10 February 2023	67

Confirmation of statutory compliance

In accordance with section 76 of the Local Government Act 2002, this report is approved as:

a.   containing sufficient information about the options and their benefits and costs, bearing in mind the significance of the decisions; and,

b.   is based on adequate knowledge about, and adequate consideration of, the views and preferences of affected and interested parties bearing in mind the significance of the decision.

Signatories

Author(s)	Rob Benefield Risk Manager
	Ashley Huria Business Performance Manager

Approved by	Jacinta Straker Group Manager - Organisation Performance
	Monique Davidson Chief Executive Officer

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

6.3 Local Government Funding Agency (LGFA) Annual Meeting 2022

File No.: 23/37

1.     Purpose

To update elected members on Council’s position on the matters put forward for consideration at the Local Government Funding Agency (LGFA) Annual Meeting (AM) on 23 November 2022.

2.     Recommendation

2.1     That Report 23/37 Local Government Funding Agency (LGFA) Annual Meeting 2022 be received.

2.2     That this matter or decision be recognised as not significant in terms of s76 of the Local Government Act 2002.

2.3     That the Committee notes the Local Government Funding Agency Annual Meeting was held on 23 November 2022 in Wellington.

2.4     That the Committee notes the appointment of Monique Davidson, Chief Executive Officer, as the shareholder representative for Horowhenua District Council at the Annual Meeting.

2.5     That the Committee note the appointments of Jacinta Straker, Group Manager Organisation Performance, and Pei Shan Gan, Financial Services Manager, as Council’s proxy in her place.

2.6     That the Committee notes the proxy or alternate voted in favour of the following proposals which require ordinary shareholder resolutions: 

·     Anthony Quirk was re-elected to the Local Government Funding Agency’s board as an independent director;

·     Helen Robinson was elected to the Local Government Funding Agency’s board as an independent director;

·     Bay of Plenty Regional Council was re-elected to the Shareholders’ Council;

·     Hamilton City Council was re-elected to the Shareholders’ Council.

3.     Background/Previous Council Decisions

3.1     The LGFA is a Council-controlled organisation (CCO), owned by the Government and 30 local authorities. Horowhenua District Council has an ownership stake of 0.4% as at 30 June 2022. 

3.2     The LGFA was established to provide councils with improved access to cost-effective long-term debt.  It is a registered financial institution regulated by the Reserve Bank.  Total loans made to local government are approximately $14.7 billion (September 2022).  Together, Auckland Council and Christchurch City Council have approximately 38% of the LGFA’s issued debt, with the remainder shared between the other councils.

LGFA Board Composition

3.3     The LGFA’s Shareholder’s Agreement (SHA) currently provides that the Board may comprise between four and seven directors, comprising no less than five Independent Directors.   

3.4     The current board is made up of six members: 

·     Craig Stobo (Chair)  

·     Philip Cory-Wright  

·     Anthony Quirk  

·     John Avery  

·     Linda Robertson  

·     Alan Adcock. 

3.5     Clause 3.3 of the SHA was amended by shareholder resolution at the 2021 AGM to state that a Director must not hold office (without re-election) past the third annual meeting of the Company following the Director's appointment or three years, whichever is longer. A retiring Director shall be eligible for re-election. 

3.6     In this case, Anthony Quirk who was elected on 21 November 2017 and John Avery who was re-elected on 21 November 2018 retired at the 2022 annual meeting. 

3.7     Anthony Quirk, being eligible, offered himself for re-election.  Helen Robinson offered herself for election. Their biographies are contained in Appendix 1 of Attachment 1, which is the Local Government Agency Limited ‘Notice of Annual Meeting’. 

LGFA Shareholders’ Council Composition

3.8     Shareholder oversight is provided through a Shareholders’ Council (SC).  The members are Auckland Council, Christchurch City Council, Hamilton City Council, Bay of Plenty Regional Council, New Plymouth District Council, Tasman District Council, Tauranga City Council, Wellington City Council, and Western Bay of Plenty District Council as well as the NZ Government (with oversight through the Ministers of Local Government and Finance).  

3.9     This year Bay of Plenty Regional Council and Hamilton City Council both retired from the SC by rotation and were seeking re-election. 

4.     Issues for Consideration

4.1     Shareholders are entitled to attend and vote at the AM, with a proxy form for voting to be sent to LGFA at least 48 hours prior to the AM. 

4.2     The following matters were considered at the AM:

·     To receive and consider the financial statements for the year ended 30 June 2022  

·     Election of two Independent Directors 

4.3     Attachment A is the Local Government Agency Limited ‘Notice of Annual Meeting’, which includes Explanatory Notes. The associated ‘Proxy Form’ is at Attachment B. 

4.4     The SHA provides that the role of the SC is to advise shareholders on certain matters, and that it shall: 

·     review and report to shareholders periodically on the performance of the company and the Board. 

·     make recommendations on the appointment, removal, re-election, replacement and remuneration of directors; and 

·     make recommendations to shareholders on, and endeavour to ensure that shareholders are fully informed on matters concerning the company. 

4.5     The SC had considered the matters listed above and had written to Shareholders (Attachment C).  

4.6     It was recommended that Council follows the recommendations of the SC on all matters, and Council did so accordingly at the 2022 Annual Meeting. 

Attachments

No.	Title	Page
a⇩	Local Government Agency Limited ‘Notice of Annual Meeting’	78
b⇩	Local Government Agency Limited 'Proxy Form'	84
c⇩	Shareholders' Council recommendations	86

Confirmation of statutory compliance

In accordance with section 76 of the Local Government Act 2002, this report is approved as:

a.   containing sufficient information about the options and their benefits and costs, bearing in mind the significance of the decisions; and,

b.   is based on adequate knowledge about, and adequate consideration of, the views and preferences of affected and interested parties bearing in mind the significance of the decision.

Signatories

Author(s)

Pei Shan Gan Financial Serivces Manager

Approved by	Jacinta Straker Group Manager - Organisation Performance
	Monique Davidson Chief Executive Officer

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

6.4 GST compliance evaluation findings report by PwC

File No.: 23/97

1.     Purpose

To inform elected members on findings by PricewaterhouseCoopers (PwC) on Council’s Goods and Services Tax (GST) compliance review. This review agreed to be the primary internal audit work for 2022/23.

2.     Recommendation

2.1     That Report 23/97 GST compliance evaluation findings report by PwC be received.

2.2     That this matter or decision be recognised as not significant in terms of s76 of the Local Government Act 2002.

2.3     That the Committee notes the Council has a reasonable level of GST compliance.

2.4     That the Committee notes some principal risk areas as identified in section 4 including Rates, Dog Registration, and property transactions.

2.5     That the Committee recommends that Council adopts the action plan to address the matters raised in PwC report.

2.6     That the Committee notes that the action plan will be presented to the committee at every second meeting.

3.     Background/Previous Council Decisions

3.1     This review agreed to be the primary internal audit work for 2022/23. In the prior year a review was completed for Council’s payroll tax or PAYE.

3.2     PricewaterhouseCoopers (PwC) performed a 3-day evaluation on-site (23-25 November 2022) following by subsequent off-site work. The approach taken for the evaluation was to interview a number of Council officers and examine certain key documentation, together with the tax treatment applied to a variety of transactions undertaken by Council.

3.3     The scope of the targeted indirect tax compliance evaluation was set out in PwC proposal dated 11 October 2022. Briefly, the aim of the evaluation was to provide an overall assessment of Council’s GST compliance in respect of the targeted areas of risk set out in the proposal, and involved:

•     Identifying any material instances of non-compliance, drawing on our experience in undertaking indirect compliance evaluations across the public sector, and in particular, across New Zealand Local Government;

•     Ensuring that Council’s current policies and procedures facilitate indirect tax compliance; and

•     Enabling Council to demonstrate to Inland Revenue that it has taken reasonable care in managing its taxation affairs.

4.     Issues for Consideration

4.1     Overall, PwC considered that Council has a reasonable level of GST compliance. They commended Council on our commitment to meeting its GST compliance obligations and ensuring it is managing its tax risks appropriately.

4.2     There are some areas which Council is encouraged to focus on. The principal risk areas are:

•     Rates – Several invoicing issues were noted during the compliance evaluation including:

·     Rates penalties not shown as exempt from GST;

·     Remissions not shown on invoice details; and

·     Invoices not totalling correctly;

4.3     Further detail is contained within the PwC report.

•     Dog Registration – Council invoices annually for dog licence registrations in the district. PwC reviewed a sample of the dog licence registration invoices issued by Council and found a number of issues, including:

·     The invoices do not state the GST portion of the total amount or state that the total includes GST, so they are not valid tax invoices;

·     The invoices include two different payable amounts depending on the time of payment and does not clarify the GST treatment in either instance;

·     Council appears to be recognising GST at the time of payment, rather than the time of invoicing; and

·     Council is not issuing credit notes where dog licence is no longer required for ratepayers.

4.4     PwC recommends that to rectify all of the above going forward, Council amend the invoice template to read “Tax invoice when paid” as well as include a GST line on the invoice. This will ensure that the documentation issued reflect Council’s current practice and simplifies the process.

•     Property transactions – Council has engaged in a limited number of purchases and disposals since 2019. Based on the discussions and documentation sighted, it was found that the finance team is made aware of the transactions late in the process, which can result in incorrect GST treatment and incomplete Sale and Purchase agreements in regard to the GST schedule.

•     Certain more minor matters identified during the review are contained within the PwC report.

4.5     The action plan, included in the PwC report, together with a summary of the actions taken to resolve the issues will be presented to the Council at every second committee meeting.

Attachments

No.	Title	Page
a⇩	Horowhenua District Council - GST Compliance Evaluation Report by PwC - 2022	94

Confirmation of statutory compliance

In accordance with section 76 of the Local Government Act 2002, this report is approved as:

a.   containing sufficient information about the options and their benefits and costs, bearing in mind the significance of the decisions; and,

b.   is based on adequate knowledge about, and adequate consideration of, the views and preferences of affected and interested parties bearing in mind the significance of the decision.

Signatories

Author(s)

Pei Shan Gan Financial Serivces Manager

Approved by	Jacinta Straker Group Manager - Organisation Performance
	Monique Davidson Chief Executive Officer

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee Resolutions and Actions Monitoring Report

File No.: 23/99

1.     Purpose

The purpose of this report is to report to the Risk and Assurance Committee on previous resolutions.

2.     Recommendation

2.1     That Report 23/99 Risk and Assurance Committee Resolutions and Actions Monitoring Report be received.

2.2     That this matter or decision be recognised as not significant in terms of s76 of the Local Government Act 2002.

2.3     That the Risk & Assurance Committee notes the Risk & Assurance Committee resolution and actions monitoring report.

3.     Issues for Consideration

This paper reports on actions generated from Committee resolutions, and any requests noted through the minutes, or requested for action accepted by the Chair.

This paper is provided for information. Much like the Committee Work Programme, the Resolution Monitoring Report will be standing item, and reported through at each committee meeting.

The monitoring actions have been carried over from the Finance, Audit and Risk Committee from the previous Triennium.

Attachments

No.	Title	Page
a⇩	Risk & Assurance Committee Monitoring Report	117

Confirmation of statutory compliance

In accordance with section 76 of the Local Government Act 2002, this report is approved as:

a.   containing sufficient information about the options and their advantages and disadvantages, bearing in mind the significance of the decisions; and,

b.   is based on adequate knowledge about, and adequate consideration of, the views and preferences of affected and interested parties bearing in mind the significance of the decision.

Signatories

Author(s)

Grayson Rowse Principal Advisor - Democracy

Approved by	Ashley Huria Business Performance Manager
	Monique Davidson Chief Executive Officer

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

6.6 Risk and Assurance Committee Work Programme

File No.: 23/96

1.     Purpose

The purpose of this report is to provide the Risk and Assurance Committee with an outline of a Draft Work Programme.

2.     Recommendation

2.1     That Report 23/96 Risk and Assurance Committee Work Programme be received.

2.2     That this matter or decision be recognised as not significant in terms of s76 of the Local Government Act 2002.

2.3     That the Risk and Assurance Committee notes the Finance, Audit and Risk Committee Work Programme.

3.     Issues for Consideration

The Risk and Assurance Committee work programme is attached for consideration.

Attachments

No.	Title	Page
a⇩	Risk and Assurance  Committee Work Programme 2023/24	149

Confirmation of statutory compliance

In accordance with section 76 of the Local Government Act 2002, this report is approved as:

a.   containing sufficient information about the options and their benefits and costs, bearing in mind the significance of the decisions; and,

b.   is based on adequate knowledge about, and adequate consideration of, the views and preferences of affected and interested parties bearing in mind the significance of the decision.

Signatories

Author(s)

Ashley Huria Business Performance Manager

Approved by	Jacinta Straker Group Manager - Organisation Performance
	Monique Davidson Chief Executive Officer

Risk and Assurance Committee 01 March 2023

Risk and Assurance Committee 01 March 2023

Exclusion of the Public : Local Government Official Information and Meetings Act 1987

The following motion is submitted for consideration:

That the public be excluded from the following part(s) of the proceedings of this meeting.

The general subject of each matter to be considered while the public is excluded, the reason for passing this resolution in relation to each matter, and the specific grounds under section 48(1) of the Local Government Official Information and Meetings Act 1987 for the passing of this resolution follows.

This resolution is made in reliance on section 48(1)(a) of the Local Government Official Information and Meetings Act 1987 and the particular interest or interests protected by section 6 or section 7 of that Act which would be prejudiced by the holding of the whole or relevant part of the proceedings of the meeting in public, as follows:

C1     Risk Management - Risk Register March 2023

Reason for passing this resolution in relation to each matter	Particular interest(s) protected (where applicable)	Ground(s) under section 48(1) for the passing of this resolution
The public conduct of the part of the meeting would be likely to result in the disclosure of information for which good reason for withholding exists under section 7.	s7(2)(a) - The withholding of the information is necessary to protect the privacy of natural persons, including that of a deceased person. s7(2)(f)(i) - the free and frank expression of opinions by or between or to members or officers or employees of any local authority, or any persons to whom section 2(5) applies, in the course of their duty;.	s48(1)(a) The public conduct of the part of the meeting would be likely to result in the disclosure of information for which good reason for withholding exists under section 7.