Unconfirmed minutesAudit and Risk Subcommittee

29 September 2021

Audit and Risk Subcommittee Minutes


Meeting held Remotely via Zoom

on Wednesday 29 September 2021, commencing at 10.00am




Councillor Amy Macdonald

Councillor Joce Yeoman

Councillor Rick Stolwerk

Ex-Officio Penny Smart

Independent Audit & Risk Advisor Danny Tuato'o

Independent Financial Advisor Stuart Henderson


I Tae Mai/In Attendance:

Full Meeting

Pou Taumatua - GM Corporate Services

Tumuaki - CEO

PA- Corporate Services

Finance Manager

Part Meeting

Human Resources Manager

Deloitte Partner – Peter Gulliver

Deloitte Auditor – Kendra Annabell

GM – Customer Services & Community Resilience

Regional Harbourmaster

Organisational Projects Specialist


Secretarial Note: Ex-Officio Penny Smart chaired the meeting.

The Chair declared the meeting open at 9.02am

Ngā Mahi Whakapai/Housekeeping (Item 1.0)

Ngā whakapahā/Apologies (Item 2.0)

Moved (Smart/Stolwerk)

That the apologies from Councillor Kitchen for non-attendance be received.



Nga whakapuakanga/Declarations of Conflicts of Interest (Item 3.0)

It was advised that members should make declarations item-by-item as the meeting progressed.


Confirmation of Minutes - Audit and Risk Subcommittee 30 June 2021 (Item 4.1)

Report from Judith Graham, Corporate Excellence P/A

Moved (Yeoman/ Stolwerk)

That the minutes of the Audit and Risk Subcommittee meeting held on 30 June 2021 be confirmed as a true and correct record.


Action: Action sheet to be updated and attached to agenda.


HR Audit Results (Item 5.1)

Report from Beryl Steele, Human Resources Manager

Moved (Yeoman/Stolwerk)

That the report ‘HR Audit Results’ by Beryl Steele, Human Resources Manager and dated 2 September 2021, be received.



HR Manager gave an overview of the HR Audit findings. There were areas identified in the report for improvement which the HR Manger advised she is currently in conversation with Group Managers to work through these issues.


1. Council has requested a full copy of the full HR report to be distributed.

2. Future reports to highlight the main priorities, timeframes and recommendations.


2021 Annual Report and Deloitte Audit Report (Item 5.2)

Report from Simon Crabb, Finance Manager

Moved (Stolwerk/MacDonald)

1.         That the report ‘2021 Annual Report and Deloitte Audit Report’ by Simon Crabb, Finance Manager and dated 13 September 2021, be received.

2.         That the Subcommittee endorse a recommendation to council that the 2021 Annual Report and the financial statements for the year ended 30 June 2021 be adopted.


Deloitte Partner Peter Gulliver spoke to the Subcommittee about the Annual and Audit reports and on the matters arising from the 2020/21 end of year audit.


Secretarial Note: 10.31am Organisational Projects Specialist joined the meeting


1.       GM Corporate Service to meet and discuss with Deloitte Partner regarding the internal audit maturity assessment review and report back.

2.       Statement of Investment Policy & Objectives to be adjusted to reflect that the underlying fund managers are to have an annual audit in place and an internal controls report.

3.       Valuers to be invited to next Audit & Risk Subcommittee meeting 24 November to explain the property revaluation methodologies.

4.       GM Corporate Services to email relevant Group Manages the Deloitte finding on internal controls to action.

5.       GM Corporate Services to meet with GM Environmental Services to determine how to prevent a repeat of the MFE lack of payment moving forward.


Secretarial Note: 11.07am GM- Customer Service & Community Resilience and Regional Harbourmaster joined the meeting.

Service delivery review update (Item 5.3)

Report from Chris McColl, Organisational Projects Specialist

Moved (Yeoman/Stolwerk)

That the report ‘Service delivery review update’ by Chris McColl, Organisational Projects Specialist and dated 14 September 2021, be received.


Action: Send section 17A report to Councillor Yeoman for Planning Regulatory Working party


Marine Safety Management System (SMS) (Item 5.4)

Report from Jim Lyle, Regional Harbourmaster

Secretarial Note: 11.23am Deloitte Partner Peter Gulliver and Deloitte Auditor Kendra Anabell left the meeting.

Moved (Yeoman/Stolwerk)

1.         That the report ‘Marine Safety Management System (SMS)’ by Jim Lyle, Regional Harbourmaster and dated 20 September 2021, be received.

2.         That the Audit and Risk Subcommittee note the risks posed by shipping, and the management of these risks by New Zealand Port and Harbour Marine Safety Code-compliant Safety Management Systems.

3.         That the Audit and Risk Subcommittee recommend to council that the council continues to have New Zealand Port and Harbour Marine Safety Code-compliant Safety Management Systems for Whangarei harbour and Bay of Islands harbour.


Secretarial Note: 11.38am Finance Manager left the meeting.



Kaupapa ā Roto/Business with Public Excluded (Item 6.0)

Moved (MacDonald/Yeoman) 11.52am

1.              That the public be excluded from the proceedings of this meeting to consider confidential matters.

2.              That the general subject of the matters to be considered whilst the public is excluded, the reasons for passing this resolution in relation to this matter, and the specific grounds under the Local Government Official Information and Meetings Act 1987 for the passing of this resolution, are as follows:

Item No.

Item Issue



Confirmation of Confidential Minutes - Audit and Risk Subcommittee 30 June 2021

The public conduct of the proceedings would be likely to result in disclosure of information, as stated in the open section of the meeting -.

3.              That the Independent Advisors be permitted to stay during business with the public excluded.




Whakamutunga (Conclusion)

The meeting concluded at 11.54am.