Information required for different Waka Kotahi NZTransport Agency investment audit activities

Information that should be available at the start of an investment audit:

• A copy of the latest audit management report from the approved organisation’s external auditors
• Reports for any internal audits carried out since the previous audit
• Copies of final claims for the previous three financial years, clearly reconciled to the entity land transport disbursement ledger accounts (with relevant working papers attached)
• List of general ledger codes that make up the entity’s Land Transport Disbursement Account
• A printout of latest contract retentions account, with financially assisted projects separately identified
• A list of all National Land Transport Programme (NLTP) financially assisted contracts let in the previous three financial years –both physical works and professional services – including their let value and total costs (for completed projects)
• A copy of the contract administration manual
• A copy of the endorsed procurement strategy
• Organisation charts, including asset management structure and professional services business unit (where applicable)
• For professional services business units:
  • Copy of the most recent budget
  • Ledger printouts showing revenue and expenditure for the unit
  • Copy of the service level agreement
• A copy of the most recent entity Annual Plan and Annual Report
• A copy of the entity delegations.

The following information should be made available for technical reviews at the audit visit:

• Peer groups – identification of any particular councils consideredto be peers
• Sample copies of maintenance contracts
• Summary of most recent bridge and/or structural inspections report
• Current and proposed reseal and rehabilitation programmes
• Current minor works programme (and/or prioritised list)
• Any recent network-wide assessments – third party, independent, or internal
• Any reports on network condition assessment
• Other quality assurance or review processes considered relevant.

The following information on the project/package needs to be provided (where applicable):

• A copy of the business case (or scheme assessment report)
• Physical works contract start date
• Physical works contract practical completion date and defects liability certificate date
• Physical works cost, including professional fees
• Area and cost of any land take
• Copies of reports for any safety audits done, including responses and decision tracking forms
• Results of post implementation monitoring of key performance and operation information, which may include post opening flows of people and freight, speeds, and crash records
• Copies of any other reports or information that will help assess how well a completed project/package has achieved its expected benefits and outcomes.