Agenda of Te Miromiro - Assurance, Risk and Finance Committee Meeting

	Authorising Body	Mayor/Council
	Status	Standing Committee
COUNCIL COMMITTEE	Title	Te Miromiro – Assurance Risk and Finance Terms of Reference
	Approval Date	5 June 2025
	Responsible Officer	Chief Executive

(1) Purpose

The purpose of Te Miromiro - Assurance, Risk and Finance Committee is to assist and advise the Governing Body in discharging its responsibility and ownership of finance, risk and internal control.

Committee will review the effectiveness of the following aspects:

1.1 The robustness of financial management practices;

1.2 The integrity and appropriateness of internal and external reports and accountability arrangements;

1.3 The robustness of the risk management framework;

1.4 The robustness of internal controls and the internal audit framework;

1.5 Compliance with applicable laws, regulations, standards and best practice guidelines;

1.6 The establishment and maintenance of controls to safeguard the Council’s financial and non-financial assets;

1.7 Data governance framework.

To perform his or her role effectively, each member must develop and maintain his or her skills and knowledge, including an understanding of the Committees responsibilities, and of the Council’s business, operations and risks.

(2) Membership

The Council will determine the membership of the Committee including at least one independent appointment with suitable financial and risk management knowledge and experience.

The Committee will comprise of elected members, and one independent appointed member, appointed as Chair with full voting rights.

Membership is as follows:

Mr Graeme McGlinn – Chairperson and Independent Member

John Vujcich – Deputy Chairperson

Kahika - Moko Tepania

Kōwhai - Kelly Stratford

Ann Court

Penetaui Kleskovic

Steve McNally

(3) Quorum

The quorum at a meeting of the Committee is 4 members.

(4) Frequency of Meetings

The Committee shall meet six to eight weekly.

(5) Power to Delegate

The Committee may not delegate any of its responsibilities, duties or powers.

(6) Responsibilities

The Committees responsibilities are described below:

6.1 Reporting and Financial Oversight

6.1.1 Review of Council’s Annual or Long-Term Plans

6.1.2 Review the Council’s financial and non-financial performance against the Long-Term Plan and Annual Plan

6.1.3 Review Council quarterly financial statements and draft Annual Report

6.1.4 Report on compliance with treasury policies and provide economic updates

6.2 Risk Management

6.2.1 Provide input, annually, into the setting of the risk management programme of work

6.2.2 Review appropriateness of Council’s risk management framework and associated procedures for effective risk identification, evaluation and treatment

6.2.3 Receive and review risk management dashboard reports

6.2.4 Receive updates on current litigation and legal liabilities

6.2.5 Review of Council legal compliance and compliance with LGA

6.2.6 Report on organisational operational health and safety

6.2.7 Report on organisational insurance policies and renewals

6.2.8 Emerging risk update

6.2.9 Review of high risk high value procurement

6.3 Audit and Controls

6.3.1 Provide input, annually, into the setting of the internal audit programme of work

6.3.2 Receive and review the audit dashboard reports

6.3.3 Review processes and systems in place to identify and investigate fraudulent behaviour

6.3.4 The Committee will manage Council’s relationship with external auditor

6.3.5 Probity

6.4 Council Controlled Organisations (CCOs)

6.4.1 Recommend to Council the approval of the Letter of Expectation and Statement of Intent

6.4.2 Receive Annual Report (s67 LGA)

6.4.3 Receive quarterly financial statements (s66 LGA)

6.4.4 Receive reports on CCO strategies and plans

6.5 Governance and Compliance

6.5.1 Report on review schedule of Council policies

6.5.2 Action item tracking (i.e. open resolutions)

6.5.3 Committee Review

The Committee will manage Council’s relationship with external auditor.

(7) Rules and Procedures

Council’s Standing Orders and Code of Conduct apply to all meetings.

Te Miromiro - Assurance, Risk and Finance Committee Meeting Agenda

1 July 2025

Te Miromiro – Assurance, Risk and Finance Committee Work Plan May 2025 – April 2026 AR = As Required		Current Month			To be confirmed by incoming elected members. Proposed schedule is every 8 weeks, Dec/Jan if necessary.
Terms of Reference / Workstream	14-May	1-Jul	6-Aug	16-Sep	12-Nov	Ex.	11-Feb	8-Apr
6.1 Reporting and Financial Oversight
Review of upcoming Annual Plan or LTP and key assumptions and accounting policies		x
Review of Draft annual report, representation letters and recommendation to Council re signing				x
Levels of service (SSP) review	x		x		x		x
Budget vs actual review of key areas, year end forecasts	x		x		x		x
Financial, Quarterly updates	x		x		x		x
Capital expenditure and financing	x		x		x		x
Debt, liquidity, and debtor performance, hygiene factors	x		x		x		x
Treasury policies including covenants and policy compliance			x
Economic update and impact on to AP/LTP							x
Ratings validity review	x
6.2 Risk Management
Annual risk management plan				x
Changes in the legislative environment and emerging risks and changes	AR	AR	AR	AR	AR		AR	AR
Review of top risks - update		x		x	x
Risk management update on projects and work streams	AR	AR	AR	AR	AR		AR	AR
Deep dive into a risk area (cyclical)	AR	AR	AR	AR	AR		AR	AR
People and Capability	x		x		x		x
Risk management workshop to update the overall risk register (annual)			x
Current legal issues in progress (Px)	x	x	x	x	x		x	x
Potential legal issues and risks (Px)	x	x	x	x	x		x	x
Legislative compliance with LGFA / LGA				x
Legal compliance review across Council			x	x
Delegations register review			x
Report on progress, and learnings	x	x	x	x	x		x	x
Stopwork notices and handling	x	x	x	x	x		x	x
Key risk areas and compliance	x	x	x	x	x		x	x
Review of annual insurance renewals				x
AFRC and Executive team risk issues and emerging risks (Horizon scan)	x	x	x	x	x		x	x
Tender panel activity review		x
6.3 Audit and Controls
Review of accounting policies		x
Review of Auditor Planning documents	x
Emerging accounting issues and requirements	AR	AR	AR	AR	AR		AR	AR
Internal audit plans, and focus audits	AR	AR	AR	AR	AR		AR	AR
Review of valuations				x
Review of key audit issues
Outstanding auditor recommendations, progress and updates		x		x				x
Issues arising from Audits, register of issues and risks, updates	x		x		x		x
Sensitive expenditure review, critical fraud controls and reviews of control effectiveness		x
Fraud risk update and work streams		x
Cyclical review of key fraud and internal control risk areas			x		x		x
Review of Report to Governance					x
6.4 Council Controlled Organisations
Review draft Letter of Expectations and Recommend to Council approval of Statement of Intent		x
Receive CCTO Annual Report				x
Financial, Quarterly updates, including performance SOI's for CCTO's		x			x		x
Review effectiveness of CCTO performance against Statement of Intent	x
6.5 Governance and Compliance
Review of policies, processes and strategies				x
Review of open resolutions	x	x	x	x	x		x	x
Review and confirmation of Terms of Reference	x
Review and update the ARFC work plan	x
Review of the effectiveness of the AFRC				x
Review of the external auditor performance (3 yearly)								x
Policies - cyclical review schedule		x

Te Miromiro - Assurance, Risk and Finance Committee Meeting Agenda

1 July 2025

4 Te Whakaaetanga o Ngā Meneti o Mua / Confirmation of Previous Minutes

4.1 Confirmation of Previous Minutes

File Number: A5215275

Author: Amber Wihongi-Alderton, Democracy Advisor

Authoriser: Aisha Huriwai, Manager - Democracy Services

Take Pūrongo / Purpose of the Report

The minutes are attached to allow the Committee to confirm that the minutes are a true and correct record of previous minutes.

tŪtohunga / Recommendation

That Te Miromiro - Assurance, Risk and Finance Committee confirm the minutes of the previous meeting held 14 May 2025 are a true and correct record.

TĀhuhu kŌrero / Background

Local Government Act 2002 Schedule 7 Section 28 states that a local authority must keep minutes

of its proceedings. The minutes of these proceedings duly entered and authenticated as prescribed

by a local authority are prima facie evidence of those meetings.

matapaki me NgĀ KŌwhiringa / Discussion and Options

The minutes of the meetings are attached.

Far North District Council Standing Orders Section 27.3 states that no discussion shall arise on the

substance of the minutes in any succeeding meeting, except as to their correctness.

TAKE TŪTOHUNGA / REASON FOR THE RECOMMENDATION

The reason for the recommendation is to confirm the minutes are a true and correct record of the previous meetings.

PĀnga PŪtea me ngĀ wĀhanga tahua / Financial Implications and Budgetary Provision

There are no financial implications or the need for budgetary provision as a result of this report.

Āpitihanga / Attachments

1. 2025-05-14 Te Miromiro - Assurance, Risk and Finance Committee Minutes - A5193332 ⇩

Hōtaka Take Ōkawa / Compliance Schedule:

Full consideration has been given to the provisions of the Local Government Act 2002 S77 in relation to decision making, in particular:

1. A Local authority must, in the course of the decision-making process,

a) Seek to identify all reasonably practicable options for the achievement of the objective of a decision; and

b) Assess the options in terms of their advantages and disadvantages; and

c) If any of the options identified under paragraph (a) involves a significant decision in relation to land or a body of water, take into account the relationship of Māori and their culture and traditions with their ancestral land, water sites, waahi tapu, valued flora and fauna and other taonga.

2. This section is subject to Section 79 - Compliance with procedures in relation to decisions.

He Take Ōkawa / Compliance Requirement	Aromatawai Kaimahi / Staff Assessment
State the level of significance (high or low) of the issue or proposal as determined by the Council’s Significance and Engagement Policy	This is a matter of low significance.
State the relevant Council policies (external or internal), legislation, and/or community outcomes (as stated in the LTP) that relate to this decision.	This report complies with the Local Government Act 2002 Schedule 7 Section 28.
State whether this issue or proposal has a District wide relevance and, if not, the ways in which the appropriate Community Board’s views have been sought.	It is the responsibility of each meeting to confirm their minutes therefore the views of another meeting are not relevant.
State the possible implications for Māori and how Māori have been provided with an opportunity to contribute to decision making if this decision is significant and relates to land and/or any body of water. State the possible implications and how this report aligns with Te Tiriti o Waitangi / The Treaty of Waitangi.	There are no implications for Māori in confirming minutes from a previous meeting. Any implications on Māori arising from matters included in meeting minutes should be considered as part of the relevant report.
Identify persons likely to be affected by or have an interest in the matter, and how you have given consideration to their views or preferences (for example – youth, the aged and those with disabilities).	This report is asking for minutes to be confirmed as true and correct record, any interests that affect other people should be considered as part of the individual reports.
State the financial implications and where budgetary provisions have been made to support this decision.	There are no financial implications or the need for budgetary provision arising from this report.
Chief Financial Officer review.	The Chief Financial Officer has not reviewed this report.

Te Miromiro - Assurance, Risk and Finance Committee Meeting Agenda

1 July 2025

5.3 FNDC Year End Planning Update

File Number: A5239911

Author: Ken Macdonald, Chief Financial Officer

Authoriser: Charlie Billington, Group Manager - Corporate Services

TAKE PŪRONGO / Purpose of the Report

To provide update on the year end, audit, and annual report planning.

WHAKARĀPOPOTO MATUA / Executive SummarY

Far North District Council (FNDC) is committed to delivering the audited Annual Report for the 2023-24 financial year by 30 October 2024. This report will reflect the Council's annual activities and results, including service performance indicators and financial outcomes for Council-Controlled Organisations.

TŪTOHUNGA / Recommendation

That Te Miromiro - Assurance, Risk and Finance Committee receive the report FNDC Year End Planning Update.

tĀHUHU KŌRERO / Background

Engage and effectively manage a project plan for the preparation of the Annual Report. In doing so, FNDC incorporates insights gained from previous report cycles, examines changes in accounting policies, and considers any change of organisational activities or other significant items.

MATAPAKI ME NGĀ KŌWHIRINGA / Discussion and Next Steps

As part of this planning, the Accounting Services team has met with the Deloitte audit manager and audit partner to:

• Conduct a thorough review of the previous audit to identify and discuss areas of focus and improvement;

• Identify relevant changes in accounting standards;

• Review planned revaluations;

• Timeline and agree key delivery milestones.

PĀNGA PŪTEA ME NGĀ WĀHANGA TAHUA / Financial Implications and Budgetary Provision

The external audit conducted by Deloitte, is a pre-planned audit, and budgeted expense and is provided for in the Long-Term Plan. As an indication the 2023-24 audit was for $278,347 (plus disbursements and GST). For the 2024/2025 year the budget noted in the LTP is $289,000 (plus disbursements and GST).

Annual Plan submitted to council provides for a budget of $311,000 for 2025-26. If annual plan is adopted at council, guidance will be updated to reflect amended budget.

CHANGES IN ACCOUNTING POLICIES

No new accounting standards have been identified that will impact the FNDC 2024/2025 Annual Report.

timetable Planning

Item	Delivery	Date
Audit planning meeting with Deloitte	Remote	29^th May 2025
Deloitte interim audit (2 week)	Hybrid	21st July 2025 28^h July 2025
Notes to the Accounts and Benchmarks completed	In House	1^st August 2025
Debenture Trust documentation received	Remote	8^th August 2025
Draft Council AR to CFO for review	In-house	13^th August 2025
Draft Council AR to Deloitte for review	Remote	13^st August 2025
Deloitte commences FNDC main audit (4 weeks)	In-house & remote	25^th August 2025
Consolidation & cashflow completed	In house	12^thSeptember 2025
Deloitte continues FNDC main audit (5 weeks)	In-house & remote	29^th September 2025
Deloitte provides FNDC verbal audit clearance	Hybrid	3^rd October 2025
Local Govt Elections	External	11^th October 2025
Deloitte provides FNDC and Debenture Trust audit opinions, final AR ready to print	Hybrid	17^th October 2025
Extraordinary Council meeting to adopt AR	In-house	31^st October 2025
Deliver AR Summary to Deloitte	Remote	3^rd November 2025
Deloitte provides AR Summary approval	Remote	4^th November 2025
Upload AR to FNDC website, send for print and distribution	Remote	5^th November 2025
Upload AR Summary to FNDC website	Remote	5^th November 2025

PLANNED REVALUATIONS

Below is the list of asset classes with planned valuations.

FNDC plans to revalue specific asset classes.

For those not scheduled for revaluation, a carrying value assessment has been initiated.

If this assessment indicates significant value fluctuations, it may trigger a revaluation of those assets.

Āpitihanga / Attachments

1. Annual Report 2024-25 Project Brief - A5243865

Te Miromiro - Assurance, Risk and Finance Committee Meeting Agenda

1 July 2025

5.4 Health, Safety and Wellbeing Report

File Number: A5217658

Author: Ian Wilson, Manager - Health, Safety and Well Being

Authoriser: Jacine Warmington, Group Manager - Strategic Relationships

TAKE PŪRONGO / Purpose of the Report

The purpose of this report is to provide Te Miromiro – Assurance, Risk and Finance Committee with an overview of key activities related to Health Safety and Wellbeing across the organisation for May 2025.

WHAKARĀPOPOTO MATUA / Executive SummarY

The Health, Safety and Wellbeing (HSW) team is focused on managing FNDC’s risks, in particular critical risks. A critical risk is one that will occur infrequently but has serious consequences to health, safety, and well-being should an incident occur.

The report provides an update on critical risk mitigation, HSW training, and other achievements across the organisation.

TŪTOHUNGA / Recommendation

That Te Miromiro - Assurance, Risk and Finance Committee receive the report Health, Safety and Wellbeing Report.

tĀHUHU KŌRERO / Background

The health, safety, and well-being (HSW) of employees and stakeholders remains a key priority for the Far North District Council (FNDC). Ensuring a safe and supportive environment is critical not only for regulatory compliance but also for fostering a culture that values the physical and mental health of the workforce.

Critical risks, defined as those with low frequency but high potential impact, pose significant challenges to the organisation. Addressing these risks requires proactive identification, robust mitigation strategies, and continuous monitoring to prevent incidents and protect the well-being of all individuals involved.

This report, covering the period of May 2025, highlights the FNDC’s ongoing efforts in health, safety, and well-being. It aims to provide Te Miromiro – Assurance, Risk and Finance Committee with a comprehensive overview of activities, focusing on critical risk management, HSW training initiatives, and key achievements. This information underscores the organisation’s commitment to enhancing workplace safety and wellbeing through strategic interventions and continuous improvement.

MATAPAKI ME NGĀ KŌWHIRINGA / Discussion and Next Steps

Health, safety, and wellbeing achievements

• Engagement with 113 staff around critical risks

• No lost time injuries (LTIs) due to work injuries

Hazard and risk management

The Health, Safety, and Wellbeing (HSW) team is focused on managing FNDC’s risks, particularly critical risks. Following consultation with staff in 2023 six critical risks were identified that are involved with activities conducted by FNDC staff. The critical risks identified are listed below:

• Driving on Council business

• Lone working

• Psychosocial hazards

• Contractor management occupational health & safety (OHS)

• Site Visits

• Threatening behaviour towards customer-facing staff

Table 1 shows the various ways the HSW team has proactively collaborated with staff regarding managing critical risks during May 2025. 113 staff were engaged through audits, workshops, team talks, and training.

Table 1: HSW Engagement in May 2025 Table 1: HSW Engagement in May 2025

Date	Topic	Team	No. of attendees	Description	Notes
5/05/2025	CDEM Training	All Staff	9	Training	CIMS 4 Training - Day 1
6/05/2025	CDEM Training	All Staff	9	Training	CIMS 4 Training - Day 2
7/05/2025	CDEM Training	All Staff	5	Training	Function training - Welfare
8/05/2025	CDEM Training	All Staff	4	Training	Function training - EOC
9/05/2025	CDEM Training	All Staff	9	Training	FNDC Staff Exercise
14/05/2025	First Aid Refresher (public event)	All Staff	3	Training	Safety Control - H&S Competence training
12/05/2025	HSW inductions	All Staff	4	Training
26/05/2025	HSW inductions	All Staff	8	Training
5/05/2025	HSW role profiles	Head of Infrastructure	1	Staff engagement
6/05/2025	HSW role profiles	GM Strategic Relationships	1	Staff engagement
7/05/2025	HSW role profiles	Chief of Staff	1	Staff engagement
9/05/2025	HSW role profiles	GM Community & Engagement	1	Staff engagement
12/05/2025	HSW role profiles	Strategic Relationships - whole group	25	Staff engagement
13/05/2025	HSW role profiles	Corporate Services - Management	8	Staff engagement
15/05/2025	HSW role profiles	Corporate Services - Digital Information	3	Staff engagement
19/05/2025	HSW role profiles	Infrastructure - Maintenance Lead (Transportation)	5	Staff engagement
21/05/2025	HSW role profiles	Corporate Services - ICT Operations	12	Staff engagement

Wellbeing Initiatives

Table 2: Wellbeing initiatives in May 2025

Date	Topic	Team	No. of attendees	Description	Notes
13/05/2025	Annual Vaccinations	All Staff	38	Wellbeing initiative	Flu & COVID vaccinations - Kaikohe HQ
16/05/2025	Annual Vaccinations	All Staff	43	Wellbeing initiative	Flu & COVID vaccinations - Kerikeri JBC
5/05/2025	Psychosocial Hazards	All Staff	79	Wellbeing initiative	Day 1 - Pink Shirt Day Quiz
6/05/2025	Psychosocial Hazards	All Staff	77	Wellbeing initiative	Day 2 - Pink Shirt Day Quiz
7/05/2025	Psychosocial Hazards	All Staff	79	Wellbeing initiative	Day 3 - Pink Shirt Day Quiz
8/05/2025	Psychosocial Hazards	All Staff	74	Wellbeing initiative	Day 4 - Pink Shirt Day Quiz
9/05/2025	Psychosocial Hazards	All Staff	69	Wellbeing initiative	Day 5 - Pink Shirt Day Quiz
12/05/2025	Psychosocial Hazards	All Staff	62	Wellbeing initiative	Day 6 - Pink Shirt Day Quiz
13/05/2025	Psychosocial Hazards	All Staff	74	Wellbeing initiative	Day 7 - Pink Shirt Day Quiz
14/05/2025	Psychosocial Hazards	All Staff	64	Wellbeing initiative	Day 8 - Pink Shirt Day Quiz
15/05/2025	Psychosocial Hazards	All Staff	64	Wellbeing initiative	Day 9 - Pink Shirt Day Quiz
16/05/2025	Psychosocial Hazards	All Staff	56	Wellbeing initiative	Day 10 - Pink Shirt Day Quiz
16/05/2025	Psychosocial Hazards	All Staff	n/a	Wellbeing initiative	Pink Shirt Day

Current Projects

· Review of the contractor management H&S process (completion end Q1 25)

· Review of the lone working process and associated tools and devices (completion end Q1 25)

· Role profiles (completion Q1 25) – update: completed

Future Projects

· Emergency procedures (commencing end Q1 25)

· Review of driving on Council business (commencing end Q1 25)

· Review of threatening behaviour (commencing end Q1 25)

Emergency Management

Trained fire wardens conduct six monthly fire drills across its offices, iSites and libraries. Workplace inspections are carried out by the designated H&S representative each quarter.

Update: no drills or workplace inspections conducted during May 2025

HSW incidents

Figure 1 – PeopleSafe stories reported during May 2025

Table 3 - Story type and location of incident reported into PeopleSafe for May 2025.

When did it happen?	Story Type	Where
1/05/2025	Threatening Behaviour	Service Centre - Kawakawa
7/05/2025	Accident	Ward Kaikohe-Hokianga
7/05/2025	Threatening Behaviour	Service Centre - Kawakawa
8/05/2025	Threatening Behaviour	Service Centre - Kawakawa
10/05/2025	Accident	Service Centre - Kawakawa
10/05/2025	Threatening Behaviour	Library Kaikohe
12/05/2025	Near miss	Library Kaikohe
12/05/2025	Near miss	All office environments
19/05/2025	Threatening Behaviour	Off Site (Monitoring-compliance-inspection)

PeopleSafe

PeopleSafe is FNDC's Health and Safety reporting database for all work-related injuries, incidents, accidents, near misses, risks, hazards, discomfort, and pain. It is a requirement under the Health and Safety at Work Act (2015) for FNDC to provide a platform to report such incidents.

The most frequently reported incidents are threatening behaviour, which are listed as critical risks. Nine HSW incidents were entered into PeopleSafe during May.

Staff warning flags

No staff warning flags (SWFs) were raised by staff during May 2025 for threatening behaviour.

What is a SWF?

• SWFs are memo alert pop-ups in Pathways that open automatically when an address or person has a SWF allocated against them.

• The SWF will warn employees of hazards associated with the person or address.

• SWFs are usually created because of abusive, violent, or dangerous behaviour by the occupant of the address. Other hazards, such as dangerous dogs, may be listed.

Health Safety and Wellbeing of Elected Members when undertaking Council business

It is recognised that elected members in their governance role are asked to attend meetings with residents/ratepayers/general public and sometimes at private residences. It is strongly recommended that elected members contact appropriate council staff or the HSW team, to confirm whether or not there are SWFs either on the person/people or address before accepting meetings.

Elected members can have any stories relating to injuries, incidents, or accidents (including near misses, risks, hazards, etc.) they are aware of, logged in PeopleSafe by contacting Democracy Services who will input information on their behalf.

ACTIONS FROM PREVIOUS MEETING:

These are recorded in a separate agenda item - Open Actions Update Report.

PĀNGA PŪTEA ME NGĀ WĀHANGA TAHUA / Financial Implications and Budgetary Provision

There are no financial implications.

Āpitihanga / Attachments

Nil

Te Miromiro - Assurance, Risk and Finance Committee Meeting Agenda

1 July 2025

5.5 Revenue Recovery Report - as at 31 March 2025.

File Number: A5216956

Author: Zena Tango, Team Leader - Transaction Services

Authoriser: Charlie Billington, Group Manager - Corporate Services

TAKE PŪRONGO / Purpose of the Report

The purpose of this report is to provide quarterly reporting to the Far North District Council Assurance, Risk, and Finance Committee.

WHAKARĀPOPOTO MATUA / Executive SummarY

This is the third report for the financial year 2024-25 and provides information on actions to be taken to collect the arrears balances for rates, water and sundry debt this year, and to provide information on how collection is tracking against targets.

TŪTOHUNGA / Recommendation

That Te Miromiro - Assurance, Risk and Finance Committee receive the report Revenue Recovery Report - as at 31 March 2025.

tĀHUHU KŌRERO / Background

This document has been prepared to outline the arrears balances for rates, water, and Sundry debt as of 31 March 2025 and the actions taken by the Revenue Recovery team for the collection of the General Title rates and water, and sundry debt.

This information is part of the standing items reported to the Committee on a regular basis.

MATAPAKI ME NGĀ KŌWHIRINGA / Discussion and Next Steps

The data provided is for General Title and Māori Freehold Land rates and water accounts with sundry debtors shown in a separate table. Since the 1^st of July 2024, the General Title rates total arrears balance has increased, as well as the water rates. Please note we have observed the continued impact of last year’s cost-of-living increase into this rating year. (See footnote A.1 in attachments)

General Title Rates and Water Debt

Key actions since the last report:

· Completed reporting for remaining properties with mortgages.

· Pre-mortgage demand calling process is completed.

· The mortgage demand notification has been issued for all the major financial institutions.

· Mortgage demand final notice has been issued to 2 financial institutions and payment received.

· High Court application lodged for Rating Sale.

· Confirmed court date for ruling of rates debt.

Next actions:

· Prepare and issue mortgage final demand to the remaining major financial institutions.

· Initiate abandoned land process with external Law firm.

· Seek endorsement from Council for a Rating sale on vacant land block.

· Attend court proceedings for the ruling of rates debt.

· Devote resources within Revenue Recovery to collection of outstanding debt for rates and sundry debtors.

For the total number of General Title rates accounts marked as ‘Debt recovery action to commence’:

· These are properties where there is no mortgage, and we do not have a payment arrangement or direct debit set up on the account.

· 36% of properties only have last year’s rates in arrears and 18% have 2 years of arrears. Revenue Recovery will be contacting these owners by phone, email, or letter. Any water arrears will be picked up at the same time.

· 11% of these accounts have arrears of 3 or more rating years. Debt management will start the final demand process for these which can result in referral to Council’s legal services team or external to commence legal proceedings.

Māori Freehold Land Rates and Water Debt

The rates debt has increased by 8% since the start of the year of which 9% was for Māori Freehold land remissions (See footnote A.2 in attachments). The water rates have increased 20% since the start of the year. (See footnote A.3 in attachments)

The Whenua Māori Working Group have been working on the following:

Property Reviews

A total arrears balance of $489,050.08 for 105 properties, has been written off since the start of the rating year. $329,215.69 of the above is the CE write offs that have been processed this rating year. We currently have 4 Chief Executive write off applications to be processed.

To date we have received payments of $194,996.66 for rate arrears and payments of $2,337,811.73 towards current rates.

Marae Visits

Since the last report we have held another marae hui in Ahipara – Roma Marae. This was the largest contingency of staff and external parties attendance to date. We have had to change the scheduled marae hui for May, this was due to the marae committee closing their doors earlier than anticipated for renovations.

A meeting with Te Puni Kōkiri to discuss their participation in the remaining marae hui has been scheduled for Monday 26 May.

The confirmed dates and times for the marae hui are below:

Day	Date	Marae	Time
Saturday	7 June 2025	Te Tii Waitangi Marae	10am
Thursday	12 June 2025	Te Whakarongotai (Kokohuia) Marae	10am

Calendar invites have been sent to Elected Members. Communications have been distributed to external stakeholders and partners via email, and the information has been added to our website and social media channels.

We have requested that the FNDC Multimedia Strategy & Communications Advisor attend either the Te Tii Waitangi Marae hui or Te Whakarongotai Marae (Kokohuia Marae) and make a short film of the day.

Social Media Posts/Reels Data Analysis of Marae Hui:

· Waipuna Marae – 1051 views, reached 511 people and 7 interactions.

· Ōtiria Marae – 4217 views, reached 881 people and 21 interactions.

· Roma Marae – 20,926 views, reached 19,643 people and 303 interactions.

· Haititaimarangai Marae postponed hui – 51,827 views, reached 32,450 people and 379 interactions.

Cultural Events

Members of the working group will be attending the following:

· Te Tai Tokerau Kapahaka Festival in Ōpononi, 9-11 April 2025

· Ngā Manu Kōrero o Te Tai Tokerau, 4-6 June 2025,

Information on Whenua Māori and upcoming hui will be available.

Sundry Debtors Debt

The total sundry debtors aged debt balance total has increased since the start of the year.

Since the prior report, the building debt and the debt for the resource consents has increased. To lessen this, the revenue recovery team is still collaborating with both teams.

Due to a rise in 60+ debt, Revenue Recovery will devote resources to debt reduction in these areas.

(See footnote A.4 in attachments)

PĀNGA PŪTEA ME NGĀ WĀHANGA TAHUA / Financial Implications and Budgetary Provision

Provision is made annually for doubtful debts in relation to the arrears owed to council. A higher provision for Māori Freehold land rates and water is made in comparison to General Title rates and water due to the difference in collection options available to Council.

Āpitihanga / Attachments

1. Revenue recovery as at 31 March 2025 report attachment - A5217004 ⇩

Te Miromiro - Assurance, Risk and Finance Committee Meeting Agenda

1 July 2025

5.6 Resource Consent Abatement Notice Update

File Number: A5205032

Author: Doug Astill, Compliance Officer - Infrastructure Services

Authoriser: Tanya Proctor, Head of Infrastructure

TAKE PŪRONGO / Purpose of the Report

The purpose of this report is to provide Te Miromiro Committee members with an update of outstanding abatement notices issued by Northland Regional Council.

WHAKARĀPOPOTO MATUA / Executive SummarY

· There are ten (10) outstanding abatement notices at 6 June 2025.

· Northland Regional Council is the Regulator charged with ensuring compliance with the conditions of consent issued under the provisions of the Resource Management Act 1991.

· An abatement notice is generally the first enforcement action taken and acts as a record of the non-compliance with consent conditions. Should the non-compliance continue further enforcement action can follow.

· Non-compliance can have environmental, operational, reputational, and financial/legal impacts and these are ranked as Low, Medium, or High.

· Council’s aim is to be fully compliant with all consent conditions and no abatement notices outstanding.

TŪTOHUNGA / Recommendation

That Te Miromiro - Assurance, Risk and Finance Committee receive the report Resource Consent Abatement Notice Risk Profile.

tĀHUHU KŌRERO / Background

Council holds multiple resource consents required to provide water, wastewater, stormwater, solid waste and community facilities throughout the Far North District.

Resource consents are issued under the provision of the Resource Management Act 1991 (the RMA) by Northland Regional Council. Any activity that contravenes, or is likely to contravene the RMA, (any Regulations, a Rule in a Plan, or a condition of a Resource Consent) can result in an abatement notice being issued - s322(1)(a)(i) by Northland Regional Council.

To have an abatement notice cancelled Council must investigate the cause of the non-compliance, establish the required mitigation to achieve compliance, and liaise with Northland Regional Council to agree compliance has been achieved and unlikely to recur.

Non-compliance can have the following impacts:

· Environmental – possible contamination

· Operational – process / resourcing improvement required

· Financial & Legal – possibility of fines and/or prosecution

· Reputational – local / national media reporting reducing trust within the community and the Regulator (Northland Regional Council).

Non-compliance can happen for several reasons, such as missing data or non-compliant discharges, and are treated seriously by Council given that further action from the regulator may include fines or prosecution.

It is the aim of Council to be fully compliant with all consent conditions and have no abatement notices outstanding.

The process followed on receipt of an abatement notice is:

- Acknowledge receipt of the notice

- Investigate the non-compliance with the conditions of the consent

- Verify the non-compliance

- Investigate the steps to mitigate the non-compliance and immediately notify the regulator of these steps with a timeframe

- Follow up mitigation actions either weekly or monthly according to the nature of the non-compliance

- On achieving compliance, the Regulator is notified and a request for the notice to be removed is made.

Regular updates on compliance, including actions and progress towards addressing non-compliance are provided to Te Koukou – Transport and Infrastructure Committee. The May 2025 update can be accessed using this link: Agenda of Te Koukou - Transport and Infrastructure Committee Meeting - Tuesday, 20 May 2025.

MATAPAKI ME NGĀ KŌWHIRINGA / Discussion and Next Steps

What has changed since the last report?

· The total number of outstanding abatement notices has increased from eight (8) to ten (10).

Abatement notices for Paihia and Kaikohe wastewater treatment plants issued late 2024 had been missed from previous reporting.

· Pākāraka truck stop data received in May 2025 shows discharges over consent limits. Investigation to confirm cause and corrective action is underway.

· Compliance for Kerikeri Sports Complex will be achieved once 3 months of discharge recording (March – May 2025) has been submitted.

· All short-term issue related abatements have been downgraded to Low to reflect the expectation the non-compliance will be resolved within 2 months.

Outstanding abatement notices at 6 June 2025 total ten (10) abatement notices - Water (1) Wastewater (7) District Facilities (1) and Solid Waste (1).

The table below categorises these abatement notices as:

High	Long term or not resolvable short term	Several significant factors and probability of escalation
Medium	Several issues to ensure compliance	Possible escalation of several factors
Low	Short time to resolve / low cost	Low possibility of escalation

Abatement notices ranked Low are operations related, with mitigations largely reliant on establishing robust maintenance and audit procedures. This now captures all metering and reporting related non-compliance as they are expected to be resolved in the short term. Providing improvements plans or consent variation requests to the Regulator is expected to mitigate further enforcement action.

The wastewater treatment plants ranked High all relate to contaminant levels and have longer timeframes for returning to compliance.

Mitigation actions are underway for each of these notices, and compliance is expected to result from completion of current maintenance works.

The notice for the Russell Landfill leachate is ranked High as this is a known issue which impacts the operation of the wastewater treatment plant. Resolution requires budgetary provision within Solid Waste to address this matter, together with a level of service agreement between Solid Waste and Wastewater to actively manage the Landfill leachate discharge.

Kohukohu is ranked High for environmental impact due to location of the plant and the condition of the constructed wetland. All other locations are assessed as Low due to planned improvement works all underway. Reputational risk has been lowered also for locations with active community groups.

Activity	Mitigation actions	Environ-mental	Operational	Financial/Legal	Reputational
Ōpononi/Ōmāpere Wastewater Treatment Plant	Baffle curtain installation is in procurement with installation expected by August 2025. Lamella clarifier is in procurement.	Medium	Medium	Medium	High
Kaitāia Wastewater Network Overflows	Planned network upgrades as per LTP 24/27. Stage I has commenced, completion expected late 2025.	Medium	Medium	Medium	High
Ahipara Wastewater Treatment Plant	Wetland reinstatement has been procured, completion expected in August 2025. Expected date for treatment abatement cancellation is October 2025 after 12 months compliance. Currently compliant for 7 months.	Low	Low	Low	Low
Waitangi River take	New meter installation in progress with reporting to NRC to commence mid-June 2025.	Low	Low	Low	Low
Kohukohu WWTP	Sludge contractor confirmed geobags will stay until ground is dry for access after winter 2025. Following geobag removal, baffle curtain upgrade will begin.	High	Low	Low	High

Paihia WWTP	Mitigation plan is for aerator upgrades late 2025 to improve Ammonia removal. Currently minor non-compliance.	Low	Low	Low	Low
Russell Landfill	No update available on capping landfill to reduce leachate due to solid waste engineer position vacant.	Medium	Low	Low	Low
Pākāraka truck stop	Data records have been provided to NRC as per consent. Records show occasional exceedance of consented discharge limit. Investigation of cause underway and will be updated in August 2025 report.	Low	Low	Low	Low
Kaikohe WWTP	Inflow meter was not recording properly. Contractor has tasked engineer to fix. Expecting data recording to resume by 24 June 2025.	Low	Low	Low	Low

PĀNGA PŪTEA ME NGĀ WĀHANGA TAHUA / Financial Implications and Budgetary Provision

There are no financial implications or budgetary provisions resulting from this information report.

Āpitihanga / Attachments

Nil

Te Miromiro - Assurance, Risk and Finance Committee Meeting Agenda

1 July 2025

6 Te Wāhanga Tūmataiti / Public Excluded

RESOLUTION TO EXCLUDE THE PUBLIC

Recommendation

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
6.1 - Confirmation of Previous Minutes Public Excluded	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)(h) - the withholding of the information is necessary to enable Council to carry out, without prejudice or disadvantage, commercial activities	s48(1)(a)(i) - 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
6.2 - Possible Enforcement Action for Non-compliance	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)(g) - the withholding of the information is necessary to maintain legal professional privilege	s48(1)(a)(i) - 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
6.3 - Risk Management Update	s7(2)(h) - the withholding of the information is necessary to enable Council to carry out, without prejudice or disadvantage, commercial activities	s48(1)(a)(i) - 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
6.4 - Tender Panel and Procurement Activity Update 1 Jan - 31 March 2025	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 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)(i) - 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
6.5 - FNDC Current Legal Action Potential Liability Claims	s7(2)(g) - the withholding of the information is necessary to maintain legal professional privilege	s48(1)(a)(i) - 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
6.6 - Audit Report Recommendations Update	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)(f)(i) - free and frank expression of opinions by or between or to members or officers or employees of any local authority	s48(1)(a)(i) - 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

7 Karakia Whakamutunga / Closing Prayer

8 Te Kapinga Hui / Meeting Close