1. Introduction

Appendix 6, Inquiry into the Mangawhai community wastewater scheme

1. The Auditor-General is carrying out an inquiry into the Kaipara District Council’s (the Council) management of the Mangawhai Community Wastewater Scheme. The purpose of the inquiry is to examine the Council’s development, implementation and oversight of the Mangawhai Community Wastewater Scheme (and any related projects), from inception, including the:

  • Council’s planning and decision‐making, including how well it complied with its policies and strategies, and the legal and other requirements for decision‐making;
  • governance, management and contracting arrangements for the project;
  • Council’s financial management, monitoring, and reporting;
  • funding for the scheme, including the use and setting of rates, borrowing and development contributions; and
  • the overall suitability and cost‐effectiveness of the scheme that has been constructed.

2. The inquiry will also consider:

  • the role played by the Council’s auditor;
  • the role played by other relevant agencies; and
  • any other matters that the Auditor‐General considers it desirable to report on.

3. Under the Public Audit Act 2001, the Auditor‐General is the auditor of the Council. The Auditor‐General appointed Audit New Zealand to provide the audit and assurance services over the period being considered by the inquiry. As part of the inquiry work, the Auditor‐General has commissioned an independent review on the sufficiency and appropriateness of the planning, performance and reporting of the audit work over this period. This independent review report forms part of the overall report resulting from the Auditor‐General’s inquiry.