Agenda of Audit, Risk and Improvement Committee Meeting

Audit, Risk and Improvement Committee Meeting Minutes

30 August 2023

Minutes of the Audit, Risk and Improvement Committee Meeting

Held on Wednesday, 30 August 2023 via

Microsoft Teams

Present:

Mr Stephen Horne Chairperson

Mr Tony Harb Member

Dr Meredith Caelli Member

Cr Jacob Cass Councillor (non-voting)

Cr Marg Applebee Councillor (Alternate, non-voting)

Council Officers in Attendance:

Mr Kent Boyd General Manager

Mr Anthony McGrath Director Customer, Corporate Services and Economy

Mr Jaco Barnard Chief Financial Officer

Mrs Mikaela Cass Manager Governance, Risk and Corporate Performance

Mr Luke Nash Financial Accountant

Miss Georgia Smith Business Services Trainee (Minutes Secretary)

Guests

Mr Paul Quealey Lambourne Partners (Internal Auditor)

NOTES

Councillor's Cass and Applebee attended via audio-visual link.

The meeting commenced at 9.05am and concluded at 10.00am.

Audit, Risk and Improvement Committee Meeting Minutes

30 August 2023

1 Opening of Meeting

The Chairperson declared the Audit, Risk and Improvement Committee Meeting of Wednesday, 30 August 2023 open and welcomed Council Officials in attendance.

2 Acknowledgement of Country

The Chairperson read the following Acknowledgement of Country:

Parkes Shire Council acknowledges the Traditional Custodians of the Wiradjuri Country
and recognises and respects their cultural heritage, beliefs and continuing connection with
the lands and rivers of the Parkes Shire.

Council pays its respects to Elders past, present and emerging and extends this respect to
all First Nations peoples in the Parkes Shire.

3 Apologies

Leanne Smith - INTENTUS Chartered Accountants.

4 Confirmation of Minutes

4.1 Minutes of the Audit, Risk and Improvement Committee Meeting held on 27 July 2023

Resolved ARIC 036/23

That the Committee receive and confirm the Minutes of the meeting held on Thursday 27 July 2023 appended at Annexure A.

Carried

5 Disclosures of Interests

The Chairperson reminded Council Officials of their obligation under Council's Code of Conduct to disclose and manage any conflicts of interest they may have in matters being considered at the meeting, and invited Council Officials present to disclose any such interests.

6 Late Business

The Chairperson advised that no late items of business had been submitted to the meeting.

7 Officers' Reports

7.1 Audited Financial Statements for the year ended 30 June 2023

SUMMARY:

The Statements are a requirement of Section 413(2) of the Local Government Act 1993 (as amended) and the Local Government Code of Accounting Practice and Financial Reporting and form part of the Annual Financial reports.

In order to comply with Section 413(2) of the Local Government Act 1993 (as amended) and the Local Government Code of Accounting Practice and Financial Reporting, Council must prepare a statement on the General-Purpose Financial Statement (GPFS) and the Special Schedules as well as the Special Purpose Financial Statements (SPFS). The Statement then allows the accounts to be referred for audit.

Council has recorded a financial result in 2023 of $1,599,000 (subject to change during audit, details below) for the year as compared to $5,301,000 in 2022. Several factors have enabled council to achieve a positive operating result including increased grants and contributions for operating purposes, interest income and other revenues.

DISCUSSION:

The Committee discussed the following:

· The Committee congratulated the Finance team on the work put in to put together the Financial Statements.

· The Chief Financial Officer spoke to the report and informed the Committee of the following:

o The $2.9 million loss in Council's Water Fund won't be repeated in future years due to restructure of water charges.

· The Committee queried the following in relation to the Income Statement:

o Increase in Interest and investment income from 2022 to 2023. The Chief Financial Officer advised that this was due to increased interest rates.

o Increase in Materials and services. The Chief Financial Officer advised that this was due to the increase in costs of materials and works associated with storm damages, as well as outsourced services such as the pools and ICT.

o Variances of grants and contributions compared to budget. The Chief Financial Officer advised that this relates to the Safe and Secure Pipeline Duplication Project as the funds were budgeted for, but not yet received.

· The Committee queried the following in relation to the Statement of Comprehensive Income:

o Increase in gain on revaluation of infrastructure, property, plant and equipment. The Chief Financial Officer advised that the increase relates to the indexation of asset categories and revaluation of community land and buildings.

· The Committee queried the following in relation to the Statement of Financial Position:

o Increase in Receivables for the 2023 financial year. The Chief Financial Officer advised that this is due to unspent funds due to storm damages.

· The Committee queried the process in place to determine the Grant funding that Council applies for. The Chief Financial Officer advised that Council utilises the Capital Plan when applying for grants and Council's Executive Leadership Team (ELT) determine whether Council has the capability to deliver these projects utilising grant funds within a two-year period.

· The Committee queried the following in relation to B3-5 Other Expenses:

o Increase in receivables for the 2023 financial year. The Financial Accountant advised that this relates to the income accrual from Transport for NSW for outstanding storm damage funding not yet received by council at YE.

o Council's Financial Accountant raised the significant work undertaken by Council's Rates team to reduce doubtful debts equalling $33,000.

· The Committee identified a transposition error on page 54 of the Business Paper under Capital grants and contributions. Council's Financial Accountant advised that this error has been amended.

· The Committee queried if Council has received communication from Ministers regarding the Rural Fire Service funding. The General Manager advised that he and the Mayor met with Ministers in Sydney and that it seems unlikely that changes will be made to the Rural Fire Services Act 1994 (NSW) in relation to equipment purchases.

· The Committee queried why there are no graphic to visually represent performance measure ratios and explanation of risks. The Chief Financial Officer advised that the graphics are provided in the final Financial Statements.

· The Committee queried if Council utilises other measures or metrics to identify problems that could be presented to the Audit, Risk and Improvement Committee. The Chief Financial Officer advised that Council prepares monthly reports to Council as well as Directors to track progress against the budget.

· The Committee commended the Finance Team on their great work with this report.

Resolved ARIC 037/23

That the Audit, Risk and Improvement Committee:

1. Receive and note the Audited Financial Statements for the year ended 30 June 2023

.Carried

8 Report of Confidential Resolutions

Nil

9 Conclusion of Meeting

The meeting concluded at 10.00am.

This is the final page of the minutes comprising 6 pages numbered 1 to 6 of the Audit, Risk and Improvement Committee Meeting held on Wednesday, 30 August 2023 and confirmed on Friday, 13 October 2023.

CHAIRPERSON

Audit, Risk and Improvement Committee Meeting Agenda

13 October 2023

7 Officers' Reports

7.1 Unsolicited Bid Policy and Procedure

IP&R Linkage: Pillar: Leadership

Goal: Our local government is open, accountable, and representative.

Strategy: Provide open and transparent decision-making and undertake the civic duties of Council with professionalism and integrity.

Author: Kent Boyd PSM, General Manager

Authoriser: Kent Boyd PSM, General Manager

Annexures: A. Unsolicited Bid Policy - Original

Recommendation

That the Audit, Risk and Improvement Committee:

1. The Committee note the role of ARIC as an oversight body in the Unsolicited Bid Policy and endorsed its tabling at a Council meeting in due course.

Background

An important component of Council's corporate governance responsibility is the progressive development and review of Council's policies.

Council from time to time receives unsolicited approaches for products, services and joint ventures and expects to receive an increase unsolicited proposal into the future.

An Unsolicited Bid Policy and Procedure was approved at the Council meeting held on 16 February 2021, which is attached. The current ARIC was not formed at that time and accordingly did not have input on the Policy and Procedures but is significantly involved in the process. Accordingly, the Policy and Procedure is presented for the ARIC's review.

It is anticipated to be presented to Council at the 17 October 2023 Council meeting, then if approved put out for public consultation.

ISSUES AND COMMENTARY

Council from time to time receives unsolicited approaches for products, services and joint ventures and expects to receive an increase number of unsolicited proposal into the future catalysed by the Parkes Special Activation Precinct.

Legal advice was previously sought from Holding Redlich (solicitors) in relation to the unsolicited proposals described above. Holding Redlich advised Council that it is able to consider an unsolicited proposal if it has in place an unsolicited proposal policy that is consistent with the requirements of the Local Government Act 1993 (NSW) (Act) and the NSW Government Unsolicited Proposals: Guide for Submission and Assessment dated August 2017 (Unsolicited Proposals Guidelines).

Holding Redlich advised on other avenues to consider the unsolicited proposal including a tender exemption under s 55 of the Act, a public private partnership (PPP) under Chapter 12, Part 6 of the Act and alternative commercial structures. They advised Council that developing and adopting an unsolicited proposal policy was the most appropriate solution.

There is evidence of other Council’s developing such policies: Central Coast Council (2019 - draft form for public consultation), Wollongong Shire Council (2018 - draft form for public consultation) and City of Marion (SA) (2018 - adopted under s49 of the Local Government Act 1999 (SA). This would also allow Council to efficiently consider further unsolicited proposals in the future and be a leader in innovative procurement and project development.

A full copy of Holding Redlich’s advice is provided for information.

The draft Unsolicited Proposal Policy and procedure was tabled at the 08 December 2020 meeting of the Council's Audit Risk and Improvement Committee (ARIC) for comment. The Committee noted the inclusion of ARIC as an oversight body in the draft Policy and endorsed its tabling at a Council meeting in due course.

Legislative and Policy Context

Local Government Act 1993 (NSW) (Act) and the NSW Government Unsolicited Proposals: Guide for Submission and Assessment dated August 2017 (Unsolicited Proposals Guidelines).

Financial Implications

There is no financial implications arising from this policy, other than advertising costs and some training costs.

Risk Implications

There are inherent risks with direct dealings. The Unsolicited Bid Policy seeks to minimise the risk using the appropriate Policy/Procedure framework.

Community Consultation

It is intended to advertise the policy if ARIC and Council agree.

Conclusion

The Unsolicited Bid Policy and Procedure provides a risk based framework for Council to manage unsolicited approaches for products, services and joint ventures.

Audit, Risk and Improvement Committee Meeting Agenda

13 October 2023

7.2 Internal Audit - Project Management Maturity Assessment

Author: Mikaela Cass, Manager Governance, Risk and Corporate Performance

Authoriser: Carrie Olsen, Executive Manager Economy, Destination and Activation

Annexures: A. Draft Project Management Maturity Assessment Report - Lambourne Partners

Recommendation

That the Audit, Risk and Improvement Committee:

1. Receive and note the Project Management Maturity Assessment Report and presentation by Lambourne Partners.

SECTION 428A RESPONSIBILITY

The Section 428A Responsibility associated with this report, as detailed in the Section 428A (2) of the Local Government Act 1993, is:

(a) compliance

Background

Council Officers commenced work with Lambourne Partners to undertake a maturity assessment of Council's Project Management framework against the Australian Standard ISO 21500:2020 Project, programme, and portfolio management — Guidance on project management.

The maturity assessment includes a review of:

· the overall project management framework at Council;

· quantification of Management expectations with regards to the Council’s project management methodology regarding the following aspects of project management:

o commencement;

o planning;

o implementation and control;

o closure; and

o review;

· for a sample of Council projects, understand the existence and effectiveness of any procedures, practices and templates utilised by Council in the management of projects. Current practices to be considered to identify any repeatable practices and robust templates and forms which could be retained in any maturity actions.

ISSUES AND COMMENTARY

Paul Quealey, Partner, Audit and Assurance at Lambourne Partners was on-site in June 2023 and met with a number of key stakeholders to discuss Council's existing Project Management framework.

The outcomes from the meetings between Lambourne and Council Officers and a review of source records identified that project management at Council is completed under two clear frameworks. These frameworks are as follows:

· Project Management Office; and

· Asset and Operational departments of Council.

Paul will be in attendance to present the findings of the Project Management Maturity Assessment to the ARIC, with the key audit findings being that the project methodologies applied under the above areas of Council are extremely separate and distinct, and are summarised as follows:

Project Management Office
Highly formalised and structured project management methodology, which is utilised by dedicated and experienced project management employees in the execution of large value, complex and strategically important infrastructure projects for the Parkes Shire and State and Federal Governments. The resources within the office are dedicated and experienced project management personnel.

The office is subject to a high level of key management oversight (Director and General Manager), with regular project management meetings and updates on progress and risk management.

Asset and Operational departments of Council
Assets, engineering and operational departments operate under a Project Implementation & Management Program (PIMP). The PIMP was developed by the City of Ryde Council, and acquired in 2013 to be the overarching project management framework and methodology. The PIMP includes the following key areas:

· Defining project lifecycle;

· Procedures for the management of the project lifecycle, including initiation, planning, implementation, and closure.

· Workpaper and form templates, and "how to" guides to complete various project documentation.

Lambourne's assessment concluded on the maturity of each framework as follows:

· Project Management Office - Project management framework is considered Managed. The project management office has a well-defined, structured and risk focused project management approach. The framework is designed to be agile around the individual project requirements, expectations and needs. This was evident with the current Water Security Program, which has a specially designed procurement plan and approach, to ensure value for money is achieved and purchasing and supplier risks are mitigated.

· Asset and Operational departments - The project management framework for the remaining areas of Council is considered initial to repeatable. A defined framework exists, however the utilisation of this framework is not consistent, nor is there consistent completion and retention of key project management documentation. Projects are closely tracked, particularly by Finance, however limited to no evidence of consistent adherence with the PIMP.

A detailed Action Plan, including six distinct actions, was proposed by Lambourne and endorsed by Council's Executive Leadership Team (ELT) in September 2023. These actions will be assigned to the appropriate Council Officers and tracked accordingly, before being reported back to the ARIC.

Legislative and Policy Context

Office of Local Government's Risk Management and Internal Audit Guidelines for Local Government in NSW (November 2022)

Financial Implications

The estimated costs for the Project Management Maturity Assessment are $6,900 including travel and out of pocket expenses. These costs will be funded from Council's Internal Audit budget.

Risk Implications

Council’s internal audit function assists Council in achieving its objectives by bringing a systemic disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes. There are no major risks associated with the conduct of the Assessment.

Community Consultation

There are no community consultation requirements for Council associated with this report.

Conclusion

Paul Quealey, Partner, Audit and Assurance at Lambourne Partners was on-site in June 2023 and met with a number of key stakeholders to discuss Council's existing Project Management framework.

The outcomes from the meetings between Lambourne and Council Officers and a review of source records identified that project management at Council is completed under two clear frameworks.

A detailed Action Plan, including six distinct actions, was proposed by Lambourne and endorsed by Council's Executive Leadership Team (ELT) in September 2023.

Audit, Risk and Improvement Committee Meeting Agenda

13 October 2023

7.3 Improvement - Draft 2022-23 Annual Report

Author: Mikaela Cass, Manager Governance, Risk and Corporate Performance

Authoriser: Carrie Olsen, Executive Manager Economy, Destination and Activation

Annexures: A. 2022.23 Annual Report (DRAFT) ⇩

B. Parkes Shire Council Annual Financial Statements 30 June 2023 ⇩

Recommendation

That the Audit, Risk and Improvement Committee:

1. Review and provide feedback on the draft 2022-23 Annual Report prior to adoption at Council's November Ordinary Meeting.

SECTION 428A RESPONSIBILITY

The Section 428A Responsibility associated with this report, as detailed in the Section 428A (2) of the Local Government Act 1993, is:

(a) compliance
(f) implementation of the strategic plan, delivery program and strategies

ISSUES AND COMMENTARY

The draft Annual Report, appended at Annexure 1, summarises Council’s performance over the 2022-23 year and highlights the projects, services, programs and events delivered during the reporting period to support the implementation of Council’s Delivery Program 2017-2022 and Operational Plan 2022-23.

The draft Annual Report also contains information on several other statutory and regulatory matters, including Council’s financial performance for the reporting period. The Annual Report comprises the following sections:

· Part 1 - Introduction: Includes a message from the Mayor and General Manager and outlines the IP&R framework, including the role and purpose of the Annual Report, and provides an overview of Council, including Councillors, Council meetings and committees, and its organisation structure during the 2022-23 reporting period.

· Part 2 - 2022-23 Year in Review: Reports on the financial performance of Council's 2022-2023 Operational Plan, including Council's Capital Works Program for the 2022-23 reporting period, as required under the Capital Expenditure Guidelines issued by the OLG pursuant to section 23A of the Act.

· Part 3 - Achieving our Operational Plan: Reports on Council’s progress in implementing its 2022-23 Operational Plan.

· Part 4 - Statutory Reporting: Reports on Council’s general reporting requirements set out in section 428 of the Act and clause 217 of the Regulation, as well as other reporting requirements imposed on Council by other legislation.

· Appendix A - Government Information (Public Access) Act Reporting: Contains Council’s Government Information (Public Access) Act 2009 Annual Report for the 2022-23 reporting period.

· Annexures B - Audited Financial Statements: Contains Council’s audited Financial Statements for the Year Ended 30 June 2023 and Independent Auditor’s Report.

A copy of Council's 2022-23 Annual Report is provided for review of the Audit, Risk and Improvement Committee. Feedback is invited and will be considered before the 2022-23 Annual Report is tabled at Council's November Ordinary Meeting for adoption.

Legislative and Policy Context

The Integrated Planning and Reporting (IP&R) provisions of the Local Government Act 1993 (the Act) require Parkes Shire Council (Council) to prepare an Annual Report detailing its achievements in implementing its adopted Delivery Program and Operational Plan over the previous financial year.

Financial Implications

There are no financial implications for the Audit, Risk and Improvement Committee to consider with respect to this report, however, the Annual Report does present a summary of Council’s performance over the 2022-23 financial year and as required under the Regulation, contains a copy of the organisation’s audited Financial Statements for the 2022-23 year.

Risk Implications

Adoption of the 2022-23 Annual Report ensures Council complies with its legislative requirements under section 98 of the Act.

Conclusion

Audit, Risk and Improvement Committee Meeting Agenda

13 October 2023

Audit, Risk and Improvement Committee Meeting Agenda

13 October 2023

7.4 Improvement - Information Asset Register

Author: Bianca Hinton, Records and Information Management Coordinator

Authoriser: Carrie Olsen, Executive Manager Economy, Destination and Activation

Annexures: A. Information Asset Register (draft) ⇩

Recommendation

That the Audit, Risk and Improvement Committee:

1. Provide feedback on the current state and next steps of Council's draft Information Asset Register.

SECTION 428A RESPONSIBILITY

The Section 428A Responsibility associated with this report, as detailed in the Section 428A (2) of the Local Government Act 1993, is:

(a) compliance
(e) governance

ISSUES AND COMMENTARY

Council engaged Record Keeping Innovation (RKI) in May 2023 to undertake the current state assessment and identify opportunities for improvement. A key deliverable of the current state assessment included the development of an Information Asset Register (IAR) that:

· Defines information assets

· Identifies custodians of information assets

· Identifies owners of systems

· Established a risk profile for information assets

· Identifies recordkeeping retention requirements

· Established responsibilities of information asset owners

RKI and Council's Records and Information Management team have commenced the development of a draft IAR to be used as a key corporate tool for managing high value/high risk information, data and records and will be present at the meeting to discuss the current state and next steps. A copy has been provided for the information of the Committee and is appended at Annexure A.

Legislative and Policy Context

The Information Asset Register ensures compliance with Council's Information Management Framework and the National Archives of Australia's "Building trust in the public record: managing information and data for government and community" policy which identifies key requirements for managing Australian Government information assets (records, information and data) to help agencies improve how they create, collect, manage and are able to use information assets.

Financial Implications

There are no financial implications for the Audit, Risk and Improvement Committee to consider with respect to this report.

Risk Implications

The Current State Assessment Report identified the IAR as a High risk. An IAR will help to identify and control Council's information assets. The register will focus on high value information and should identify all information assets including digital and hardcopy, the systems they are managed in (current and legacy) and should highlight possible risks to the records managed within the systems. Managing information assets in this way will help avoid the risk of data loss in the future and identifying information assets in an information asset register, will ensure records are identified and can be managed according to their value on an ongoing basis.

Conclusion

Council's Records and Information Management team have commenced the development of a draft IAR. A copy has been provided for the information of the Committee and is appended as Annexure A.

Audit, Risk and Improvement Committee Meeting Agenda

13 October 2023

7.5 Risk Management - Insurance Portfolio Review

Author: Nikki Bevan, Procurement and Contracts Specialist

Authoriser: Carrie Olsen, Executive Manager Economy, Destination and Activation

Annexures: A. Civic Risk Mutual Memo on Contiributions ⇩

B. Council Insurance Policies ⇩

Recommendation

That the Audit, Risk and Improvement Committee:

1. Note the Insurance as complying with Legislation and reducing risk.

SECTION 428A RESPONSIBILITY

The Section 428A Responsibility associated with this report, as detailed in the Section 428A (2) of the Local Government Act 1993, is:

(b) risk management

ISSUES AND COMMENTARY

Parkes Shire Council is required by Legislation to acquire adequate Public Liability Insurance.

Parkes Shire Council are a member of Civic Risk Mutual, a company limited by guarantee, which is both an unregistered managed investment scheme and a discretionary mutual fund. A mutual discretionary fund is a scheme where Members contribute money which is pooled for the purposes of acquiring general insurance products and protections to cover the specified risks of the Members and for paying claims by Members, on a discretionary basis, up to a certain specified limit.

The purpose of participating in Civic Risk Mutual Limited is to participate in a range of Membership Benefits including risk protection and risk management support. The purpose of participation is not to make an investment or receive a return on the investment of money.

Legislative and Policy Context

Local Government Act 1993 Part 4

A council must make arrangements for its adequate insurance against public liability and professional liability.

Financial Implications

The overall increase for Parkes Shire Council is +$49,000 or +7 % from $744,010 in 2023 to $794,010 in 2024 which is driven by insurance market increases in property and cyber (driven by national claims) and our member surplus rebuilding strategy. Parkes Shire Council was also impacted by increased property claims and an increase in insurable assets. This is before any profit share is known and allocated which is tracking strongly in 22/23 to date.

Risk Implications

Having inadequate insurance or no insurance at all, creates a high risk to council. Council may be required to pay for repairs or replacement of Assets and provide payments to external sources in cases or incident, injury and damage.

Adequate insurance is a requirement by legislation and lack of insurance could affect current and future grants and funding resulting in financial implications.

Conclusion

Council has undertaken adequate insurance to minimise risk factors and comply with legislation.

Audit, Risk and Improvement Committee Meeting Agenda

13 October 2023

8 Confidential Matters

Recommendation

That Audit, Risk and Improvement Committee:

1. Moves into Closed Session to deal with the matters below, which are classified as confidential under section 10A(2) of the Local Government Act 1993 for the reasons specified:

8.1 Future Parkes Residential Land Proposal - Confidential

This matter is considered to be confidential under Section 10A(2) - c of the Local Government Act, and the Council is satisfied that discussion of this matter in an open meeting would, on balance, be contrary to the public interest as it deals with information that would, if disclosed, confer a commercial advantage on a person with whom the Council is conducting (or proposes to conduct) business.

Further it is considered that discussions of this matter in open Council would, on balance, be contrary to the public interest as it would prejudice Council's ability to secure the optimum outcome for the community.

8.2 General Managers Report to ARIC - October 2023

This matter is considered to be confidential under Section 10A(2) - d(i) of the Local Government Act, and the Council is satisfied that discussion of this matter in an open meeting would, on balance, be contrary to the public interest as it deals with commercial information of a confidential nature that would, if disclosed prejudice the commercial position of the person who supplied it.

2. Exclude the media and public from the meeting on the basis that the business to be considered is classified as confidential, pursuant to 10A(1), 10(2) and 10A(3) of the Local Government Act 1993.

3. Withhold reports and correspondence relevant to the subject business be withheld from the media and public as provided by section 11(2) of the Local Government Act 1993.

4. Make public resolutions made by the Council in Closed Session after the conclusion of the Closed Session, and record such resolutions in the minutes of the Council meeting.

Background, Issues and Commentary

In accordance with section 10A(2) of the Local Government Act 1993, Council may close part of its meeting to deal with business of the following kind:

(a) Personnel matters concerning particular individuals (other than councillors).

(b) Personal hardship of any resident or ratepayer.

(c) Information that would, if disclosed, confer a commercial advantage on a person with whom Council is conducting (or proposes to conduct) business.

(d) Commercial information of a confidential nature that would, if disclosed:

(i) Prejudice the commercial position of a person who supplied it: or

(ii) Confer a commercial advantage on a competitor of Council;

(iii) Reveal a trade secret.

(e) Information that would, if disclosed, prejudice the maintenance of law.

(f) Matters affecting the security of Council, Councillors, Council staff and Council property.

(g) Advice concerning litigation, or advice that would otherwise be privileged from production in legal proceedings on the grounds of legal professional privilege.

(h) Information concerning the nature and location of a place or an item of Aboriginal significance on community land.

(i) Alleged contraventions of any Code of Conduct requirements applicable under section 440.

It is my opinion that the business listed in the recommendation is of a kind referred to in section 10A(2) of the Local Government Act 1993 and, under the provisions of the Act and the Local Government (General) Regulation 2021, should be dealt with in a part of the meeting that is closed to members of the public and the media.

Pursuant to section 10A(4) of the Act and clauses 14.9–14.10 of Council's Code of Meeting Practice, members of the public may make representations to the meeting immediately after the motion to close part of the meeting is moved and seconded, as to whether that part of the meeting should be closed.