Agenda of Audit and Risk Committee Meeting

20 May 2021

Audit and Risk Committee

Membership

Chairperson	Cr James Denyer
Deputy Chairperson	Cr Murray Grainger
Members	Cr Grant Dally Cr Mark Dean Cr Monique Gray Cr Anne Henry Cr Kevin Marsh Cr Margaret Murray-Benge Deputy Mayor John Scrimgeour Cr Allan Sole Cr Don Thwaites Mayor Garry Webber Mark Maloney – Independent Member
Quorum	6
Frequency	Quarterly

Role

To provide assurance and assistance to the Western Bay of Plenty District Council on management of Council's risk, financial control and compliance framework, and its external accountability responsibilities.

Scope

· Recommend to Council an appropriate risk management strategy and monitor the effectiveness of that strategy.

· Monitor the Council’s external and internal audit process and the resolution of any issues that are raised.

· Review key formal external accountability documents such as the Annual Report in order to provide advice and recommendation in respect to the integrity and appropriateness of the documents and the disclosures made.

· Provide a forum for communication between management, internal and external auditors and the governance level of Council.

· Ensure the independence and effectiveness of Council’s internal audit processes

· Oversee the development of the council’s Annual Report.

· Oversee the development of financial policies.

· Monitor existing corporate policies and recommend new corporate policies to prohibit unethical, questionable or illegal activities.

· Support measures to improve management performance and internal controls.

Responsibilities:

External Audit and External Accountability

· Engage with Council’s external auditors regarding the external audit work programme and agree the terms and arrangements of the external audit in relation to the Annual Report.

· To recommend the adoption of the Annual Report and the approval of the Summary Annual Report to Council.

· Review of the effectiveness of the annual audit.

· Monitor management response to audit reports and the extent to which external audit recommendations concerning internal accounting controls and other matters are implemented.

Internal Audit

· In conjunction with the Chief Executive and the Group Manager Finance and Technology Services, agree the scope of any annual internal audit work programme and assess whether resources available to Internal Audit are adequate to implement the programme.

· Monitor the delivery of any internal audit work programme.

· Assess whether any significant recommendations of any internal audit work programme have been properly implemented by management. Any reservations the Internal Auditor may have about control risk, accounting and disclosure practices should be discussed by the Committee.

Risk Management

· Review the risk management framework, and associated procedures to ensure they are current, comprehensive and appropriate for effective identification and management of Council’s financial and business risks, including fraud.

· Review the effect of Council’s risk management framework on its control environment and insurance arrangements.

· Review whether a sound and effective approach has been followed in establishing Council's business continuity planning arrangements.

· Review Council's fraud policy to determine that Council has appropriate processes and systems in place to capture and effectively investigate fraud-related information.

Other Matters

· Review the effectiveness of the control environment established by management including computerised information systems controls and security. This also includes a reviewing/monitoring role for relevant policies, processes and procedures.

· Review the effectiveness of the system for monitoring Council's financial compliance with relevant laws, regulations and associated government policies

· Engage with internal and external auditors on any specific one-off audit assignments.

· Consider financial matters referred to the committee by the Chief Executive, Council or other Council committees.

Power to Act:

The Committee is delegated the authority to:

· Receive and consider external and internal audit reports.

· Receive and consider staff reports on audit, internal control and risk management related matters.

· Make recommendations to the Council on financial, internal control and risk management policy and procedure matters as appropriate.

· To approve the Auditors’ engagement and arrangements letters in relationship to the Annual Report.

Audit and Risk Committee Meeting Agenda

20 May 2021

9 Reports

9.1 Summary of Audit and Risk Agenda Topics May 2021

File Number: A4046404

Author: Kumaren Perumal, Group Manager Finance and Technology Services

Authoriser: Miriam Taris, Chief Executive Officer

Executive Summary

1. The purpose of this report is to provide the Audit and Risk Committee (the Committee) with an overview of the content of the reports relating to risk, treasury, external and internal audit, and other organisational matters covered in the meeting agenda.

Recommendation

That the Group Manager Finance and Technology Services report dated 20 May 2021 titled ‘Summary of Audit and Risk Agenda Topics May 2021’ be received.

Background

2. The purpose of the Committee work plan is to coordinate the delivery of the Committee’s role to provide assurance and assistance to Council on the management of Council’s risk, financial control and compliance framework and its external accountability responsibilities. An updated Work Plan for 2021 is attached to this report (Attachment 1)

audit new zealand reports

3. Representatives from Audit New Zealand will attend the Committee meeting to present the following documents:

· Report to Council – Audit of 2021-31 Long Term Plan Consultation Document;

· Audit Plan Letter for the Audit of Council for the Year Ending 30 June 2021;

· Proposed Audit Fees Letter for the 2021 and 2022 financial years. The Audit proposal letter dated 6 May 2020 as referred to in the letter has been provided for reference only; and

· Audit Dashboard Agreement Letter

A separate report titled ‘External Audit Update – Audit New Zealand’ outlining the content of these documents is provided as part of the agenda.

TREASURY UPDATE

4. A report on the treasury related risks in the current economic climate and its impact on Council’s operating environment is provided separately.

AUDIT MONITORING REPORT (EXTERNAL/INTERNAL)

5. The Audit Monitoring Report provides a status update on management’s response to outstanding audit recommendations raised by Audit New Zealand, as part of the external audit process and KPMG’s internal audit review of Council’s asset management planning processes and key financial controls. This has been included as part of the agenda.

QUARTERLY REVIEW OF COUNCIL RISK PROFILE

6. Council’s risk profile report provides a background to the existing top eleven organisational risks that have been identified by Council. Status updates on the top eleven risks are reported on a quarterly basis.

7. The purpose of the report is to present the top eleven risks for the Committee to consider, discuss and advise on potential changes for future risk reporting.

TAX GOVERNANCE FRAMEWORK

8. Council has engaged PwC (Pricewaterhouse Coopers) to undertake a review of Council’s tax governance framework and to establish a tax risk management strategy in order for Council to proactively manage its tax related risk. This work is currently underway and PwC will present this to the Audit and Risk Committee later this calendar year.

HEALTH AND SAFETY REPORT

9. A separate report has been submitted by the Group Manager for People and Customer Services on health and safety matters.

LITIGATION REPORT

10. A separate report has been submitted by the Group Manager for Policy, Planning and Regulatory Services on litigation matters.

Attachments

1. Audit and Risk Committee 2021 Workplan (updated) ⇩

Audit and Risk Committee Meeting Agenda

20 May 2021

9.2 External Audit Update - Audit New Zealand

File Number: A4067851

Author: Carolyn Irvin, Senior Governance Advisor

Authoriser: Kumaren Perumal, Group Manager Finance and Technology Services

Executive Summary

Representatives from Audit New Zealand will attend the Audit and Risk Committee meeting to present the LTP Audit Management Report, Audit Plan, Audit Fee and Audit Dashboard Agreement letters and respond to any questions Elected Members may have.

Recommendation

1. That the Senior Governance Advisor’s report dated 20 May 2021 titled ‘External Audit Update – Audit New Zealand’ be received.

2. That the Committee endorse the Proposed Audit Fee letter dated 6 May 2021 relating to audit fees for the 30 June 2021 and 2022 financial years to be signed by the Mayor.

The following reports received from Audit New Zealand are attached for the Committee’s information and endorsement of Audit fees.

1. Report to Council – Audit of 2021-31 LTP (Attachment 1)

This report sets out the audit findings from the 2021-31 Long Term Plan Consultation Document audit and recommendations for improvement. Management comments have been provided on the audit findings. The next step in the audit process will be the audit of the final LTP. This is scheduled to be undertaken over a two-week period commencing 7 June 2021.

2. Audit Plan for the Year Ending 30 June 2021 (Attachment 2)

The Audit Plan sets out the arrangements for Council’s end of financial year audit. It outlines the audit process and focus areas, reporting protocols, logistics and expectations as well as details of the proposed audit timeline.

3. Audit Fee Letter (Attachment 3, 4)

The Audit Fee letter proposes the audit fees for the 2021 and 2022 financial years, the planned audit hours for the audit team and proposed audit fee increases. The proposed audit fee is based on the assumptions included in the Audit Proposal letter dated 6 May 2020. This is also attached for reference.

4. Audit Dashboard Agreement Letter (Attachment 5)

Audit New Zealand have engaged Audit Dashboard Incorporated to provide a client portal named Audit Dashboard, a secure online tool specifically for sharing files between Council and Audit New Zealand. An agreement letter signed by Council’s CEO is attached for reference.

Attachments

1. Report to Council - Audit of 2021-31 LTP CD ⇩

2. Audit Plan - 30 June 2021 ⇩

3. Audit fee letter - 30 June 2021 and 2022 ⇩

4. Audit New Zealand Proposal Letter 2020-2022 6 May 2020 ⇩

5. Audit Dashboard Agreement Letter ⇩

Audit and Risk Committee Meeting Agenda

20 May 2021

9.3 Treasury Update

File Number: A4063036

Author: David Jensen, Senior Financial Planner

Authoriser: Kumaren Perumal, Group Manager Finance and Technology Services

Executive Summary

1. This report provides an overview of the risks associated with Council’s treasury function and the procedures in place to mitigate those risks.

Recommendation

That the Senior Financial Planner’s report dated 20 May 2021 titled ‘Treasury Update’ be received.

Background

2. This report provides an update on the treasury-related risks presented on 20 May 2021.

Interest Rate Risk

3. ‘Interest Rate Risk’ is the risk that either investment returns will fall materially short of forecast, or that financing costs will exceed projections due to adverse movements in interest rates.

4. The Reserve Bank held the Official Cash Rate (OCR) at 0.25% in its Monetary Policy Statement on 14 April 2021, citing uncertainty around New Zealand’s economic outlook due to global Covid-19 restrictions and corresponding business and consumer confidence. The April statement also expressed a desire to observe the impact of the Government’s new housing policies on New Zealand’s housing market.

5. The Reserve Bank noted that temporary factors within our economy are leading to price pressures, particularly due to global supply chain disruptions and higher oil prices. This has been highlighted in the news cycle through the shortages of wood and construction materials, which has led to higher prices for those goods. The Reserve Bank has agreed to maintain monetary policy until it has the confidence that consumer price inflation will be sustained at the two percent per annum target, indicating that they are willing to tolerate instances of short term inflation before they raise rates.

6. Council’s interest rate hedging remains within policy, and we have a large degree of price certainty relating to our borrowing costs for the next 12 months due to our mixture of fixed and floating rate debt. Council also continually discusses its risks and potential actions with our treasury advisors. While the longer term requires careful consideration, Council does not view short-term interest rate risk to be significant.

Liquidity and Funding Risk

7. ‘Liquidity Risk’ is the risk that Council may not have enough liquid cash or committed facilities on hand to fund operations. This is due to the fact that Council’s cash flow is dependent on the maturity of cash investments and loans.

8. Council ended the 2019/2020 financial year in a strong cash position and has continued to maintain cash levels through 2020/2021. The 2021/22 budget will be refined and confirmed through May and June which will give Council an understanding of cash requirements for the upcoming financial year.

Foreign Exchange Risk

9. ‘Foreign Exchange Risk’ is the risk that volatile movements in foreign currency may adversely affect the cost to Council of entering into arrangements with offshore parties.

10. Council does not enter into significant foreign exchange contracts and this risk remains low.

Counterparty Credit Risk

11. ‘Counterparty Credit Risk’ is the risk of losses occurring as a result of a counterparty default.

12. Council continues to require credit ratings of ‘A’ or higher when placing funds on deposit. This requirement may need to be revised depending on the current review of bank credit ratings by their respective rating agencies.

13. While there is a possibility that banks may receive a lower rating, they are not yet considered at risk of default. Council continues to view its counterparty risk as low.

Audit and Risk Committee Meeting Agenda

20 May 2021

9.4 Update on Outstanding Audit Items (Internal/External) May 2021

File Number: A4061762

Author: Kumaren Perumal, Group Manager Finance and Technology Services

Authoriser: Miriam Taris, Chief Executive Officer

Executive Summary

1. The purpose of this report is to provide status updates on management’s response to recommendations raised in management reports as part of the following processes:

(a) The audit of the Long Term Plan and Annual Report carried out by Council’s external auditor Audit New Zealand; and

(b) Internal audit reviews carried out by Council’s internal auditor KPMG as part of the internal audit work programme.

2. The status updates on external and internal audit recommendations have been amalgamated into one report (Attachment 1) with separate sections for external and internal audit items for ease of review.

Recommendation

That the Group Manager Finance and Technology Services report dated 20 May 2021 titled ‘Update on Outstanding Audit Items (Internal/External) May 2021’ be received.

Background

Audit New Zealand

3. The Local Government Act 2002 requires Local Authorities to have their Annual Reports and Long-Term Plans audited by the Office of the Auditor-General. The Office of the Auditor-General has appointed Audit New Zealand as Council’s audit service provider.

4. The process for auditing the Annual Report and Long-Term Plan involves Audit New Zealand issuing an opinion that the information published in these documents fairly presents the Council’s financial position and complies with legislation.

5. At the conclusion of each audit, Audit New Zealand provide a management report highlighting any issues they find, the degree of severity of the issue and a recommendation. Issues raised by Audit New Zealand are classed as ‘Urgent, Necessary or Beneficial’.

KPMG

6. During the 2016/17 financial year KPMG was appointed as Council’s internal auditor under a BOPLASS arrangement and worked with staff to establish a three-year internal audit plan. The audit plan was presented at the February 2020 Audit and Risk Committee. The audit plan outlines the intended areas of focus for 2017, 2018 and 2019 with confirmation sought from senior management on an annual basis.

7. The annual internal audit plan review for 2018 identified asset management and key financial controls as areas of internal audit focus. Status updates to the key findings are included in the attached audit monitoring table (Attachment 1).

Attachments

1. Outstanding Audit Items Monitoring Report (Internal/External) ⇩

Audit and Risk Committee Meeting Agenda

20 May 2021

9.5 Quarterly Review of Risk Profile

File Number: A4057369

Author: Olive McVicker, Manager Corporate Services and Business Improvement

Authoriser: Kumaren Perumal, Group Manager Finance and Technology Services

Executive Summary

1. Council’s Risk Profile is a review of all major risks and the activities being undertaken to mitigate those risks. This report seeks to verify that the risks being reported remain the most appropriate and establish whether Council wish to add any further risks to the list.

RecommendationS

1. That the Manager Corporate Services and Business Improvement’s report dated 20 May 2021 and titled ‘Quarterly Review of Council’s Risk Profile’ be received.

2. That the report relates to an issue that is considered to be of low significance in terms of

Council’s Significance and Engagement Policy.

3. The Committee reviews each of the top eleven risks identified below.

4. The Committee agrees which existing risks should be retained and reported on a quarterly basis.

5. The Committee considers whether to add any new risks either as main topics or as individual risks under existing risk areas.

Background

2. In June 2017, Council met to discuss and debate what were considered to be the top 10 risks facing council at that time, and decide which risks would be reported on a quarterly basis. Before that time risks had been collected in a risk register that contained around 23 major risks. The realignment of the ten top risks into a Risk Profile allowed for the amalgamation of some risks, such as those relating to Civil Defence emergencies, into a single category rather than reporting each one separately.

refreshing the risk reporting

3. Councillors are asked to consider the risks they would like to see reported on a quarterly basis. The following table shows the Top Ten risks selected three years ago. Under each of the ten risk areas a number of individual risks were called out, so that activity and mitigating actions could be identified and shown in each subsequent report.

4. All of the risks which were highlighted three years ago remain relevant today. Some, such as Health and Safety, were new areas of focus due to new legislation, but the tracking and monitoring remains an important feature of our providing a safe working environment. Most of the risks will remain areas of focus for our activity in ensuring good quality infrastructure and building standards across our District.

Current Risk Area	Individual Risks in last Risk Profile
Health & Safety	· Compliance with H&S laws · Leadership accountability · Accreditation of contractors
Staffing	· Attraction & retention of staff · Staff engagement · Succession planning
Crisis Management	· Civil Defence Emergency Management response to natural disasters · Business Continuity Planning · COVID-19 learnings
External Macroeconomics	· Changes to Government policy or funding · Environmental factors · Changes to water management · Economic conditions
Digital Ecosystem	· Renewal & update of hardware and software · Cyber Security · New ways of working
Infrastructure	· Unplanned Asset failures · Unplanned risk around purchase & construction of infrastructure · Contractors & tenders · Procurement · Impact of sea level rise
Project Delivery	· Shortage of Project management skills and resources · Lack of a standard methodology · Contractor management skills
Community Engagement	· Maintaining engagement with residents and ratepayers · Ensure that views and feedback are given
Regulatory Compliance	· Loss of building inspection accreditation · Difficulty finding staff with specific skills · Use of external firms & cost involved · Impact of poor accreditation decisions in the past · Potential to delay development
Growth and impact on infrastructure	· Incorrect growth assumptions · Rates burden impact on affordability · Cost of new infrastructure · Funding & timing of regional roading projects · Availability of new land for development
Fraud	· Susceptibility of financial systems to fraud · Increased risk in times of financial stress · Management time required if fraud discovered.

CHANGES IN THE RISK ENVIRONMENT

5. The risks have been updated to reflect recent changes in the risk environment. The key changes are outlined below:

· COVID-19 Risk

The learnings from the pandemic and lock down have been captured, and new ways of working implemented. As a result the pandemic risk has changed focus from the local economy and wellbeing to a focus on central governments ability to continue the effective management of this risk.

· Uncertainty in the Local Government Sector

The current three waters review, alongside the Resource Management Act reform, has resulted in some uncertainty as to what future local government will look like.

· Central Government Review of Local Government Functions

In April 2021, Central Government announced a review of local government functions. The overall purpose of the review was to “identify how our system of local democracy needs to evolve over the next 30 years, to improve the well-being of New Zealand communities and the environment, and actively embody the treaty partnership.

The risks for external macroeconomic and other events has been updated to recognise this uncertainty. It will also impact on the attraction and recruitment of staff. A key mitigation tool will be to ensure Council keeps up-to-date with the change proposals and consider the potential impacts to Council, the District and Communities.

· Project Delivery Risks

These have been updated to identify risk from an external perspective. Post COVID-19 there have been significant changes within the market. As a result the risks have been updated to recognise the shortage of resources in the contracting and consulting market, as well as price pressures. The risk appetite and mitigations have also been updated to reflect the response to these external risks. Planned mitigations identified include the building of staff capacity and resources as well as the roading contract extension.

· Risk of Fraud

This was identified as a key risk at the last review. The risk has been updated to recognise the Internal Audit position that has recently been established. The appointment of an Internal Auditor will provide assurance to Management and the Audit and Risk Committee in the management of risks and the controls on council’s key processes.

· Future Ready Organisation

This initiative was approved by the Audit and Risk Committee in December 2020. The purpose of this initiative is to ensure the organisation is flexible, agile and successfully manage change no matter what reform or challenge comes its way. As a result it is a key mitigation tool for risks pertaining to staffing, digital ecosystem, project delivery, and external macroeconomic.

next steps

6. Attachment 1 shows the summary of our current key risks. These risks have been updated to reflect recent announcements in regard to the review of local government, and changes in legislation i.e. Resource Management Act. A watching brief will be maintained to ensure that the Council participates any consultation processes. Alongside this, the Future Ready Organisation project and its various initiatives will build capacity and capability within the organisation to adapt to the changes required.

7. A full review of the key risks will be completed when the Internal Auditor is appointed and will be incorporated into the Audit and Risk work programme.

Significance and Engagement

8. The Local Government Act 2002 requires a formal assessment of the significance of matters and decision in this report against Council’s Significance and Engagement Policy in order to guide decision on approaches of engagement and degree of options analysis. In making this formal assessment it is acknowledged that all reports have a high degree of importance to those affected by Council decisions.

9. In terms of the Significance and Engagement Policy this decision is considered to be of low significance because residents and ratepayers are not affected by the review. Ratepayers and residents would only be affected if a significant risk occurs.

The top three residual risks for Council and the District being:

· A major natural disaster in the region;

· A major macroeconomic change impacting the national and regional economy; and

· Events impacting Council’s ability to maintain and renew infrastructure.

Engagement, Consultation and Communication

Interested/Affected Parties	Planned Communication
Western Bay of Plenty District Council SMT and Finance Team	Appropriate staff to be notified accordingly.	Planned	Completed
Tangata Whenua	Regular communication would be undertaken by Council in the event of a major risk eventuating. Civil Defence would deal with any emergency communications.
General Public	Regular communication would be undertaken by Council in the event of a major risk eventuating. Civil Defence would deal with any emergency communications.

Issues and Options Assessment

The Committee is requested to review the previously selected top ten risks for their continued relevance, decide if these require amendment and consider if there are additional risks that should be added to the list.

Reasons why no options are available

Section 79 (2) (c) and (3) Local Government Act 2002

Legislative or other reference

Council has agreed to regularly review its strategic risk as part of good governance and best practice.

Emerging issues and changes in the operational environment necessitate a regular review of Council’s strategic risk.

As a result it is likely that risks will be reprioritised and changed over time in response to environmental influences, legislative changes, government policy and the like.

Statutory Compliance

10. The recommendation in this report complies with Council’s current Risk Management Policy. Risk assessment is integral to all of Council’s operations and forms a part of all Asset Management Plans.

Funding/Budget Implications

Budget Funding Information	Relevant Detail
Not currently applicable	If changes to the risk priorities result in risk mitigation actions there may be budget implications.

Attachments

1. Council's Risk Profile Report ⇩

Audit and Risk Committee Meeting Agenda

20 May 2021

9.6 Health and Safety Report

File Number: A4060211

Author: Paige Marshall, Executive Assistant People & Customer Group

Authoriser: Jan Pedersen, Group Manager People And Customer Services

Executive Summary

1. Health and Safety Report

This report provides a summary of:

· The health and safety performance across the organisation;

· Significant health and safety risks and safety events for the reporting period; and

· The progress against the health and safety strategy and work programme.

Recommendation

1. That the Executive Assistant People and Customer Group’s report dated 20 May 2021 titled ‘Health and Safety Report’ be received.

Background

2. Health and Safety Performance

The graph and data below provide an overview of Council’s Health and Safety performance.

Summary of Safety Events – 1 July 2020 – 30 April 2021

3. Year to Date – Significant Safety Events - February – 30 April 2021

Te Puke Library staff have recorded a number of aggressive customer incidents within the reporting period, most of which were related to disorderly teenage behaviour. To ensure our staff and customers are safe, Council has contracted the services of security guards to provide a safe work environment for staff and library customers throughout the school holiday periods. This has resulted in a noticeable drop in safety incidents reported within the reporting period.

Types of Injuries Sustained, Year to Date – 1 July 2020 to 30 April 2021

4. Accident/Incident Frequency Rates

The metrics reported are:

· Lost Time Injury Frequency Rate (LTIFR). This is the average number of lost time injuries per 200,000 hours worked;

· Total Recordable Injury Frequency Rate (TRIFR). This is the average number of recorded injuries per 200,000 hours worked; and

· Lost Time Injuries (LTI’s).

Metrics	Council’s year to date records	Local Government Industry Benchmark
Average LTIFR (year to date)	2	2.5
Average TRIFR (year to date)	5	7
Average Lost Time Injuries (LTI). recorded (year to date) of LTI’s.	2	3

5. Summary of Safety Events - Year to Date – 30 April 2021

Safety Events	Year to Date Results FY 2021 (Q2)	Year to Date Results FY 2020	Year to Date Results FY 2019
Safety Events	Year to Date Results FY 2021 (Q2)	Year to Date Results FY 2020	Year to Date Results FY 2019
Medical Treatment Injury	3	5	1
First Aid Incidents	27	8	23
Near Miss Reports	21	49	33
Vehicle Reports	16	11	38
Non Injury Incident	26	15	51
Lost Time Injury	2	3	4
Contractor Incidents	85	150	123
Total Safety Event Reports	180	241	273
Year to Date	180	241	273

6. Health and Safety Hazard Risk Management

Council’s Health and Safety Risk register has recently been reviewed including mitigation strategies for the top ten safety related hazards and risks. For example:

· Lone worker devices were recently implemented for high risk activities such as the Water Treatment functions, to support staff who are carrying out water sampling and treatment in remote locations

· Council’s safety team are focussing on contractor safety site inspections throughout the construction season. A number of safety inspections were undertaken in Omokoroa and Waihi Beach

· Council’s safety team have been working closely with the Kerbside Collection team on the safety related hazards and risks associated with the new rubbish and recycling programme; including bin servicing on narrow and steep roads and state highways. Bin deliveries commenced in May with the kerbside service commencing in July 2021.

7. COVID-19 Management Planning

Council continues to monitor and respond to updates from central government’s communication and guidelines for COVID-19 and will communicate key safety messages from central government to all staff and elected members.

Remote access working is being continually tested to ensure staff can continue to work from home, if required.

8. Health and Safety Strategic Work Programme

· Policy and guideline reviews;

· Safety site inspections and audits;

· Contractor management, including an online induction programme;

· Incident and accident safety management; and

· Engagement and training with safety and wellbeing.

Throughout the reporting period, selected staff attended four wheel drive, first aid and asbestos training.

9. Health and Safety Committee

Council has an active Health and Safety Committee, which includes representation from across the organisation. The Health and Safety Committee meet on a monthly basis and review safety events, policies and new legislation.