Agenda of Finance, Audit and Risk Committee Meeting

Terms of reference – Finance, Audit & Risk Committee

Common responsibilities and delegations

The following common responsibilities and delegations apply to all standing committees.

Responsibilities of standing committees

· Establish priorities and guidance on programmes relevant to the Role and Scope of the committee.

· Provide guidance to staff on the development of investment options to inform the Long Term Plan and Annual Plans.

· Report to Council on matters of strategic importance.

· Recommend to Council investment priorities and lead Council considerations of relevant strategic and high significance decisions.

· Provide guidance to staff on levels of service relevant to the role and scope of the committee.

· Establish and participate in relevant task forces and working groups.

· Engage in dialogue with strategic partners, such as Smart Growth partners, to ensure alignment of objectives and implementation of agreed actions.

Confirmation of committee minutes.

Delegations to standing committees

· To make recommendations to Council outside of the delegated responsibility as agreed by Council relevant to the role and scope of the Committee.

· To make all decisions necessary to fulfil the role and scope of the Committee subject to the delegations/limitations imposed.

· To develop and consider, receive submissions on and adopt strategies, policies and plans relevant to the role and scope of the committee, except where these may only be legally adopted by Council.

· To consider, consult on, hear and make determinations on relevant strategies, policies and bylaws (including adoption of drafts), making recommendations to Council on adoption, rescinding and modification, where these must be legally adopted by Council,

· To approve relevant submissions to central government, its agencies and other bodies beyond any specific delegation to any particular committee.

· To appoint a non-voting Tangata Whenua representative to the Committee.

· Engage external parties as required.

Terms of reference – Finance, Audit & Risk Committee

Membership

Chairperson	Mr Bruce Robertson
Deputy chairperson	Cr Tina Salisbury
Members	Mayor Tenby Powell Cr Jako Abrie Cr Larry Baldock Cr Kelvin Clout Cr Bill Grainger Cr Andrew Hollis Cr Heidi Hughes Cr Dawn Kiddie Cr Steve Morris Cr John Robson
Non-voting members	Tangata Whenua representative (TBC) A maximum of two external appointments may be made by Council on recommendation from the Committee
Quorum	Half of the members physically present, where the number of members (including vacancies) is even; and a majority of the members physically present, where the number of members (including vacancies) is odd.
Meeting frequency	Six weekly

Role

· To ensure that Council is delivering on agreed outcomes.

· To ensure that Council is managing its finances in an appropriate manner.

· To ensure that Council is managing risk in an appropriate manner.

Scope

· Monitor financial and non-financial performance against the approved Long Term Plan and Annual Plan (Note: Council cannot delegate to a Committee the adoption of the Long Term Plan and Annual Plan).

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

· Oversee the development of financial and treasury management strategies and policies.

· Consider and approve external audit arrangements and receiving Audit reports.

· Consider the outcome of internal and external audit reviews.

· Advise Council on matters of finance and provide objective advice and recommendations for its consideration.

· Advise Council on matters of risk and provide objective advice and recommendations for its consideration.

· Consider matters which are related to quality assurance and internal controls in council and ensure the financial management practices and processes comply with the Local Government Act 2002, other relevant legislation and Council’s own policies.

· Consider, monitor and recommend (where appropriate) in respect to Council’s financial interest in CCOs.

· Consider all matters regarding the Local Government Funding Agency (LGFA).

· Monitor key activities, projects and services (without operational interference in the services) in order to better inform the members and the community about key Council activities and issues that arise in the operational arm of the council.

Power to act

· To make all decisions necessary to fulfil the role and scope of the Committee subject to the limitations imposed.

· To appoint a non-voting Tangata Whenua representative to the Committee.

· To establish working parties and forums as required.

· For the avoidance of doubt, this Committee has not been delegated the power to:

o make a rate;

o borrow money, or purchase or dispose of assets, other than in accordance with the Long Term Plan.

Power to recommend

· To Council and/or any standing committee as it deems appropriate.

Finance, Audit and Risk Committee Meeting Agenda

26 May 2020

7 Business

7.1 Financial Update- Covid19

File Number: A11515195

Author: Kathryn Sharplin, Manager: Finance

Mohan De Mel, Treasurer

Authoriser: Paul Davidson, General Manager: Corporate Services

Purpose of the Report

1. The purpose of this report is to provide an update on:

(a) the short-term financial impacts of COVID-19 through to June 30, 2020.

(b) Information affecting the 2020-21 annual plan.

2. This report is a regular update on the financial situation as a result of COVID-19 and any other significant funding and financing outcomes.

Recommendations

That the Finance, Audit and Risk Committee:

(a) Receives Report COVID-19 Financial Update;

(b) Notes that Council will apply for the Government Wage Subsidy arising from the loss of revenue due to COVID-19.

Executive Summary

2019-20 Current Year

3. Council lost significant revenue during April 2020 as a result of activities remaining closed due to ‘lockdown’, the impact on air travel and the recessional impacts resulting from COVID-19. This revenue loss is expected to extend through the final quarter of the 2019-20 financial year and through into the next financial year.

4. The Government introduced the Wage Subsidy to support businesses who have been impacted by COVID-19, requiring a 30% threshold of revenue loss to qualify for the subsidy.

5. Analysis shows that on a ‘cashflow’ basis for the month of April 2020 the 30% revenue loss criteria can be met. Staff are currently preparing an application for the wage subsidy on this basis. While acceptance of our application is not guaranteed, staff believe that the application has a reasonable likelihood of being accepted and therefore the application is worthwhile.

6. Capital expenditure continues to track below budget with expected total spend estimated at $70m less than budget for the year. This underspend is largely a timing difference with the requirement to complete this work carrying forward into the 2020-21 financial year and therefore impacting on the 2020-21 budgets.

2020-21 Annual Plan

7. Scenario analysis and capital project review for the annual plan is ongoing.

Financial Risks

8. No new financial risks related to COVID-19 have emerged during the last week.

Background

2019-20 Current Year

9. The Government introduced the Wage Subsidy to support businesses who have been impacted by COVID-19. The Wage Subsidy information sheet dated 24 March 2020 issued by Ministry of Social Development (MSD) is included as Attachment 1.

10. The Wage Subsidy is available to support employers impacted by COVID-19, who face laying off staff or reducing their hours. The wage subsidy criteria are included as Attachment 2.

11. Council has lost significant revenue during April 2020 as a result of activities remaining closed due to ‘lockdown’ and subsequent effect on air travel and recession. Analysis has been undertaken to assess whether Council can meet the criteria of ‘30% revenue reduction’ for any month between January and June 2020 as compared to the same month last year. This analysis shows that on a ‘cashflow’ basis for the month of April 2020 the 30% criteria can be met.

12. Initial discussions with MSD have indicated that they are comfortable to consider Council’s application. The methodology used in calculation the 30% revenue reduction has been outlined to MSD. It is our view that there is a better than 50% chance of this application being successful and therefore worthwhile proceeding with the application.

13. The application preparation is currently in progress and as part of this a communication has been sent to staff to obtain their consent to include their details in the application. The application also needs to include a Declaration as per Attachment 3.

14. As at 15 May 2020, four councils have claimed the Wage Subsidy.

2020-21 Annual Plan

15. Work is ongoing to assess the impacts of COVID-19 on activity revenue and costs for next financial year.

16. A scenario is being developed which estimates user fees at just under 20% below budget overall, based on most operations at Alert Level one and building-related revenue reduced by up to 20%. Downward cost adjustments have been made to employee costs to keep them close to 2019-20 budget levels and other reductions have also been made to administrative and training budgets reflecting a lower level of activity.

17. A reduction in the total level of new capital next year has been included to reflect the delays in this year’s capital delivery and likely pressures on ability to deliver capital next year. The assumption for the programme is total capital delivery of about $200m next year.

18. The assumptions for this scenario would bring the rates requirement down below the level of the draft annual plan, despite the lower operational revenue assumed. However net debt levels would be higher.

19. Scenarios will also be developed that reflect a larger reduction in user fee revenue and its flow through impact to the rates requirement, debt levels and the debt to revenue ratio.

Financial Risks

20. No new financial risks arising from COVID-19 have emerged during the last week.

Strategic / Statutory Context

21. COVID-19 represents a significant challenge to the financial sustainability and effectiveness of Council. Regular update of the financial situation and risks enables Council to be informed and to take these matters into account in its key decision making, particularly in relation to the annual plan.

Options Analysis

22. There are no options associated with this report. The report is provided as information only.

Significance

23. Under the Significance and Engagement Policy 2014, the decision to receive this report is of low significance.

Next Steps

24. It is planned to lodge the Wage Subsidy application during the week commencing 18 May 2020 once the staff consenting process is completed.

Attachments

1. Attachment 1 - Wage Subsidy Information Sheet 24 March 2020 - A11505423 ⇩

2. Attachment 2- Government Wage subsidy Further Information - A11515357 ⇩

3. Attachment 3- Declaration - COVID-19 Wage Subsidy Scheme - A11505425 ⇩

Finance, Audit and Risk Committee Meeting Agenda

26 May 2020

Attachment 2: Government Wage Subsidy to support businesses who have been impacted by COVID-19

1. The Government introduced the Wage Subsidy to support businesses who have been impacted by COVID-19. The Wage Subsidy information sheet dated 24 March 2020 issued by Ministry of Social Development (MSD) is included as an attachment.

2. Details of the Wage Subsidy are outlined in the MSD link below:

https://www.employment.govt.nz/leave-and-holidays/other-types-of-leave/coronavirus-workplace/wage-subsidy/#about

3. The Wage Subsidy is available to support employers impacted by COVID-19, and face laying off staff or reducing their hours.

4. Council has lost significant revenue during April 2020 as a result of activities remaining closed due to ‘lockdown’ and subsequent effect on air travel and recession.

5. Wage Subsidy ‘Qualification Criteria’ as outlined by MSD:

· “your business must be registered and operating in New Zealand

· your employees must be legally working in New Zealand

· the business must have experienced a minimum 30% decline in actual or predicted revenue over the period of a month when compared with same month last year, and decline is related to COVID-19

· your business must have taken active steps to mitigate the impact of COVID-19

· you must make best efforts to retain employees and pay them a minimum of 80% of their normal income for the subsidised period”.

· As part of this process, eligible staff for the application are required to provide their consent to be included in the application. The application requires the following details of staff included in the application:

Name; date of birth; IRD number and status (full or part time).

6. The Wage Subsidy is paid as a lump sum and covers a period of 12 weeks per employee. This subsidy is for wages only. It is to help business keep staff employed while the disruption continues and to ensure the future viability of the business.

Wage Subsidy is at the rate of:

· $585.80 per week (working 20 hours or more) or

· $350.00 per week (working less than 20 hours).

Finance, Audit and Risk Committee Meeting Agenda

26 May 2020

Declaration – COVID-19 Wage Subsidy Scheme

This declaration applies to you if you applied for the COVID-19 Wage Subsidy on or after 4pm on 27 March 2020.

By submitting this form, you are declaring that:

You must meet the eligibility criteria

· You meet the eligibility criteria for the Wage Subsidy (subsidy):

o you operate a business (being a registered business, sole trader, self-employed person, registered charity [1], incorporated society [2], non-government organisation, or post settlement governance entity) in New Zealand that employs and pays the employees named in your application; and

o the employees (including you if you are a sole trader or self-employed person) named in your application are legally employed by your business and are employed in New Zealand; and

o your business has experienced a minimum 30% decline in actual or predicted revenue [3] over the period of a month when compared to the same month last year, or a reasonably equivalent month for a business operating less than a year or a high growth business that has experienced a significant increase in revenue, and that revenue loss is attributable to the COVID-19 outbreak; and

o before making your application for the subsidy, you have taken active steps to mitigate the impact of COVID-19 on your business activities (including but not limited to engaging with your bank, drawing on your cash reserves as appropriate, making an insurance claim); and

o you are not currently receiving the COVID-19 Wage Subsidy, COVID-19 Leave Subsidy, COVID-19 Essential Workers Leave Support or COVID-19 Leave Support Scheme in respect of any of the employees named in your application.

Your obligations to use the subsidy to retain and pay your employees

· You acknowledge that the granting of your application and your receipt of the subsidy does not override your existing obligations under the Employment Relations Act 2000;

· You will not make any changes to your obligations under any employment agreement, including to rates of pay, hours of work and leave entitlement, without the written agreement of the relevant employee; [4]

· You will retain the employees named in your application as your employees for the period you receive the subsidy in respect of those employees;

· You will not unlawfully compel or require any of the employees named in your application [5] to use their leave entitlements for the period you receive the subsidy in respect of those employees; [6]

· You will only use the subsidy for the purposes of meeting your named employees ordinary wages and salary and your obligations in relation to this subsidy.

· You remain responsible for paying your employees ordinary wages and salary for the employees named in your application.

· You will for the period you receive the subsidy:

o use your best endeavours to pay at least 80 per cent of each named employee’s ordinary wages or salary; and

o pay at least the full amount of the subsidy to the employee; but

o where the ordinary wages or salary of an employee named in your application was lawfully below the amount of the subsidy before the impact of COVID-19, pay the employee that amount.

· The ordinary wages or salary of an employee are:

o as specified in the employee’s employment agreement as at 26 March 2020; or

o if you ended your employment relationship with any employee named in your application as a result of your business being adversely affected by the COVID-19 outbreak and have re-employed that employee on or after 17 March 2020, as specified in the employee’s employment agreement as at the date that employment relationship ended.

Providing information about you, your business and your employees to the Ministry

· You will provide the Ministry of Social Development [7] with information about you, your business and (with their consent) the employees named in your application to the extent required by the Ministry of Social Development or its auditors to make decisions about your application, and to audit and review any subsidy that is granted (to you or another applicant) and how any subsidy granted is paid to employees.

Consent to the Ministry sharing information about your application with other agencies

· You consent to the Ministry of Social Development sharing information about you or your business provided with respect to your application (both at the time of application, and any information provided at a later time) with other agencies (including non-government agencies) to the extent necessary to make decisions about your application, and to audit and review any subsidy that is granted (to you or another applicant) and how any subsidy granted is paid to employees.

Consent to other agencies providing information about you to the Ministry

· You consent to other agencies (including non-government agencies) providing information about you or your business to the Ministry of Social Development or its auditors, to the extent necessary in order for the Ministry of Social Development to make decisions about your application, and to audit and review any subsidy that is granted (to you or another applicant) and how any subsidy granted is paid to employees.

Discuss your application with your employees and gain their consent to information sharing

· You have discussed this application with the employees named in it.

· The employees named in your application have consented (in writing, if practicable) to the following matters:

o The employees consent to:

§ the information about them in your application being provided to the Ministry of Social Development; and

§ you providing the Ministry of Social Development with any further information about them required in order for the Ministry of Social Development to make decisions about your application, and to audit and review any subsidy that is granted (to you or to another applicant) and how any subsidy granted is paid to employees; and

§ you advising the Ministry of Social Development if they end their employment relationship with your business at a time when you are receiving a subsidy with respect to them.

o The employees consent to the information about them provided to the Ministry of Social Development with respect to this application (both at the time of application, and any information provided at a later time):

§ being used by the Ministry of Social Development to make decisions about your application, and to audit and review any subsidy that is granted (to you or to another applicant) and how any subsidy granted is paid to employees; and

§ being shared by the Ministry of Social Development with other agencies (including non-government agencies) to the extent necessary in order for the Ministry of Social Development and its auditors to make decisions about your application, and to audit and review any subsidy that is granted (to you or to another applicant) and how any subsidy granted is paid to employees; and

§ being used by the Ministry of Social Development to make decisions about other assistance and entitlements to the extent your application and any subsidy granted is relevant to them (for instance, where your application is relevant to an employee’s application for other assistance).

o The employees consent to other agencies (including non-government agencies) providing information about them to the Ministry of Social Development and its auditors, to the extent necessary in order for the Ministry of Social Development to make decisions about your application, and to audit and review any subsidy that is granted (to you or to another applicant) and how any subsidy granted is paid to employees.

Advise your employees they can request access to information you have provided in your application under the Privacy Act

· People have the right to request access to all information held about them under the Privacy Act, they can contact privacyofficer@msd.govt.nz^{(Link 1)} to make a request.

Publication of information about you

· You consent to the Ministry of Social Development publishing information about your business and the level and duration of any subsidy provided to you (excluding any personal information about the employees named in your application) on a publicly accessible register.

Notify changes in eligibility

· You will notify the Ministry of Social Development within 5 working days if anything changes that may affect your eligibility or entitlement to the subsidy, including if any of the employees named in your application end their employment relationship with you.

Repaying the subsidy

· You agree to repay the subsidy or any part of the subsidy paid to you if you:

o fail to meet any of the obligations about how you must use the subsidy; or

o were not or stop being eligible for the subsidy or any part of the subsidy;

o provide false or misleading information in your application; or

o receive insurance such as business interruption insurance for any costs covered by the subsidy.

Provision of true and correct information

· You acknowledge and agree that all of the information you have provided to the Ministry of Social Development is true and correct.

Consequences of non-compliance with the obligations in this declaration

· You acknowledge that you may be subject to civil proceedings for the recovery of any amount you receive that you are not entitled to and/or to prosecution for offences under the Crimes Act 1961 if you:

o have provided false or misleading information; or

o fail to meet any of the obligations about how you must use the subsidy; or

o receive any subsidy or part of a subsidy that you were not entitled to receive.

Authority to make this declaration

· You are making this declaration of behalf of your business and you have the authority to do so.

The Ministry may amend this declaration

· You acknowledge that the Ministry of Social Development may amend this declaration at any time and at its discretion.

Declaration forms part of your application

· You acknowledge that this declaration forms part of your application.

In submitting your application you also acknowledge and/or agree:

· The Ministry of Social Development collects the information in this application to determine whether you are eligible to receive assistance.

· The Ministry of Social Development will use the information provided in this application for the purposes addressed in this document, including to assess your eligibility to receive the subsidy and to audit and review any subsidies granted. We may also use the information to contact you or for research and reporting purposes, or to advise you on the matters relating to the assistance you applied for.

· The Ministry will not use the information provided in this application for any other purpose unless required or authorised by law.

· Under the Privacy Act 1993 you have the right to request access to all information held about yourself and to request corrections to that information.

[1] Incorporated under the Incorporated Societies Act 1908 and registered under the Charities Act 2005; or registered the Charities Act 2005.

[2] Incorporated under the Incorporated Societies Act 1908.

[3] Businesses can include a fall in projected capital income as ‘revenue’ for the purpose of an application where:

· They have no revenue other than seed or venture capital, or Government funding; and

· They are recognised by Callaghan Innovation as a legitimate research and development start up business

[4] It is unlawful for you to unilaterally vary an employment agreement to reduce an employee’s wages or salary in order to receive the subsidy. You must continue to comply with your obligations under the Employment Relations Act 2000.

[5] Including essential workers who are unable to work for COVID-19 related reasons including their own illness or caring for dependents.

[6] Other than as you are lawfully permitted to do, including as provided for in an employee’s employment agreement.

[7] “Ministry of Social Development” includes the Chief Executive of the Ministry of Social Development and her staff.

Finance, Audit and Risk Committee Meeting Agenda

26 May 2020

7.2 Quarter 3 - Local Government Official Information and Meetings Act 1987 and Mayor and Councillor requests

File Number: A11525272

Author: Kath Norris, Team Leader: Democracy Services

Authoriser: Susan Jamieson, General Manager: People & Engagement

Purpose of the Report

1. The purpose of the report is to update the committee on Local Government Official Information and Meetings Act 1987 (LGOIMA) requests as well as the Mayor and councillor requests over the third quarter (Quarter 3) from 1 January to 31 March 2020.

Recommendations

That the Finance, Audit and Risk Committee:

(a) Receives the report: Quarter 3 - Local Government Official Information and Meetings Act 1987 and Mayor and Councillors requests.

LGOIMA and privacy requests

2. A total of 38 requests were received in Q3 (34 LGOIMA and four Privacy Act requests), compared with 69 requests received in Q2. This is a decrease of 45% from the previous quarter.

3. There are no requests made in Q3 that are still to be finalised. For two requests there were follow up requests for information.

4. Nine requests made in Q3 were partially withheld and one request was refused. Two requests were transferred to other government agencies.

5. More analysis of the LGOIMA data is detailed in the pie graphs below.

6. Three requesters made multiple requests (two or more). One of these requesters made eight requests and the remaining two made two requests each. Multiple requests comprised 32% of the total requests made in Q3.

7. In relation to information requests made in Q3, we have been notified by the requester of two complaints he intended to make to the Office of the Ombudsman. We have not yet received a formal notification of these complaints from the Office. These complaints are both from the same individual.

8. Two requests (LGOIMA) made in Q3 had the response time extended, compared with one in Q1.

9. 93% of LGOIMA and Privacy Act requests responded to in Q3 were within the statutory timeframes, compared with 99% in Q2. Three responses made this quarter did not meet the deadline. This was due to the substantial information that needed to be searched for, collated and reviewed before the responses were finalised and sent.

10. We recorded an estimated total of 156.6 hours of staff time spent on processing information requests in Q3, which equates to $11,901. This figure is used for internal purposes only.

11. The Executive has now approved an amended response for one of the regular correspondents. This individual will be required to direct all correspondence via a third party; in this case solicitor Mark Beech.

12. The Office of the Ombudsman investigation went into abeyance for a period of time over Alert Level 4 but has now resumed. The Chief Ombudsman has now met with the Chief Executive to discuss the investigation prior to the finalising of their report.

13. Work has begun to draft a policy for establishing a framework to support TCC to manage regular correspondence, this will be completed by 30 June 2020.

14. The process to proactively publish LGOIMA responses on the TCC website has been approved and the team are finalising the preparations with the web team. We will begin to publish this financial year’s responses in the week beginning 25 May 2020.

mayor and councillor queries

15. Democracy Services received 261 Mayor and Councillor queries in Q3, compared with 77 in Q2. This is an increase of 239%. There are four outstanding Q3 queries. Of these, three of these have been marked for post-Covid-19 follow-up and one is receiving further follow-up information following a response.

16. This increase in requests is in part due to an improvement in the process of recording all requests with Democracy Services and the Councillors logging their requests with the Democracy Services team, rather than going directly to staff members. In general, the Mayor’s responses are managed outside of the Democracy Services process, so this report does not always capture 100% of that data.

17. More detailed analysis of the Mayor and Councillor queries is detailed in the pie graphs below.

Q3 Official information requests (LGOIMA, Privacy Act requests) – Graphs

Q3 Mayor and Councillor query graphs

Attachments

Nil

Finance, Audit and Risk Committee Meeting Agenda

26 May 2020

9 Public Excluded Session

RESOLUTION TO EXCLUDE THE PUBLIC

Recommendations

That the public be excluded from the following parts of the proceedings of this meeting.

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 of the Local Government Official Information and Meetings Act 1987 for the passing of this resolution are as follows:

General subject of each matter to be considered	Reason for passing this resolution in relation to each matter	Ground(s) under section 48 for the passing of this resolution
9.1 - Supplementary Legal Issues Report	s7(2)(a) - the withholding of the information is necessary to protect the privacy of natural persons, including that of deceased natural persons s7(2)(c)(ii) - the withholding of the information is necessary to protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely otherwise to damage the public interest s7(2)(g) - the withholding of the information is necessary to maintain legal professional privilege s7(2)(i) - the withholding of the information is necessary to enable Council to carry on, without prejudice or disadvantage, negotiations (including commercial and industrial negotiations)	s48(1)(a) - the public conduct of the relevant part of the proceedings of the meeting would be likely to result in the disclosure of information for which good reason for withholding would exist under section 6 or section 7
9.2 - Bay Venues Limited Update	s7(2)(b)(ii) - the withholding of the information is necessary to protect information where the making available of the information would be likely unreasonably to prejudice the commercial position of the person who supplied or who is the subject of the information	s48(1)(a) - the public conduct of the relevant part of the proceedings of the meeting would be likely to result in the disclosure of information for which good reason for withholding would exist under section 6 or section 7
9.3 - Quarterly Security Report - Q3 2020	s7(2)(c)(i) - the withholding of the information is necessary to protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information, or information from the same source, and it is in the public interest that such information should continue to be supplied s7(2)(c)(ii) - the withholding of the information is necessary to protect information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely otherwise to damage the public interest	s48(1)(a) - the public conduct of the relevant part of the proceedings of the meeting would be likely to result in the disclosure of information for which good reason for withholding would exist under section 6 or section 7


AGENDA Finance, Audit and Risk Committee Meeting Tuesday, 26 May 2020
I hereby give notice that a Finance, Audit and Risk Committee Meeting will be held on:
Date:	Tuesday, 26 May 2020
Time:	9am
Location:	Tauranga City Council By video conference
Please note that this meeting will be livestreamed and the recording will be publicly available on Tauranga City Council's website: www.tauranga.govt.nz.
Marty Grenfell Chief Executive