This page relates to the 2021-24 National Land Transport Programme.
Introduction
This section lists information required from approved organisations and Waka Kotahi NZ Transport Agency (for its own activities) for procedural and technical investment audits.
Information requirements for investment audits
Approved organisations and Waka Kotahi (for its own activities) should provide the information needed for investment audits to the auditor on request, or have it ready for review when the auditor visits the approved organisation or Waka Kotahi (for its own activities). We (Waka Kotahi as investor) will request this information in writing four to six weeks before the start of an audit.
Having this information ready to be reviewed when an audit starts helps ensure it progresses efficiently for the approved organisation or Waka Kotahi (for its own activities) and the auditor.
Information required for procedural investment audits
The following is a list of information to be made available at the start of a procedural investment audit:
- a copy of the latest independent auditor’s management letter and 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’s land transport disbursement ledger accounts (with relevant working papers attached)
- a list of general ledger codes that make up the entity’s land transport disbursement account
- a printout of the latest contract retentions account, with financially assisted projects separately identified
- a copy of the low-cost, low-risk programmes
- a list of all National Land Transport Programme (NLTP) financially assisted contracts let since the previous audit to the present day; 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 chart, including asset management structure and professional services business unit (where applicable)
- for professional services business units:
- a copy of the most recent budget
- ledger printouts showing revenue and expenditure for the unit
- a documented copy of the unit’s management systems
- a copy of the most recent annual plan and annual report
- a copy of the entity’s delegations.
Information required for technical investment audits
Information that should be provided prior to the start of a technical investment audit:
- organisation charts, showing transportation/asset management structure and professional services business unit (where applicable), including names and titles
- current procurement strategy
- access to the roading database
- a copy of the most recent version of the activity management plan and any peer review
- investment programmes (eg renewals of forward works programmes for the current financial year and previous completed year)
- maintenance contract(s)
- maintenance contractor monthly reports and/or monthly meeting minutes for the last three months
- dTIMS reports (or similar modelling reports)
- any other reports or information relevant to the management of the network.
Information that should be available for viewing during a technical investment audit:
- safety, modal and maintenance strategies/plans
- any project- or activity-specific safety, modal and maintenance reports
- all road safety audits for the last 12 months
- all net present value calculations for the last 12 months
- all general and principal structural inspection reports for the last two years
- schedule of traffic management plan audits and outcomes for the last 12 months
- maintenance intervention strategy (or similar)
- night-time inspection reports within the last 12 months
- any other reports or information requested by the auditor.
