Overview of site visits

This page relates to the 2021-24 National Land Transport Programme.

Introduction

This section provides general guidance for approved organisations and Waka Kotahi NZ Transport Agency (for its own activities) about the site visits for the different types of audits.

Investment audits can be either procedural or technical. These audits generally require two to five days at the approved organisation or Waka Kotahi (for its own activities) to complete the audit site visit.

Factors influencing the time required for work on site and the number of auditors or other people involved include the:

• size and complexity of the approved organisation or Waka Kotahi (for its own activities) and its land transport network
• planned scope of the audit.

Procedural investment audits

Procedural investment audits of small and medium size approved organisations will usually be performed by one auditor, who will take up to three days to complete the site visit. Audits of larger or more complex organisations may involve additional auditors and could take four or more days to complete.

These audits provide assurance in relation to the approved organisation and Waka Kotahi (for its own activities) systems and processes, and will address the following:

• NLTP funding is used for the purpose it was provided.
• The funding is appropriately accounted for.
• Waka Kotahi policy requirements have been met.
• The contract management best reflects leading practice.
• Waka Kotahi procurement procedures are being met.
• Land transport disbursement correctly reflects the land transport expenditure.

Technical investment audits

Technical investment audits primarily focus on the management, performance and condition of the approved organisation and Waka Kotahi (for its own activities) network, including how it has changed over time. A major part of a technical audit is a drive-over of the network to assess its condition.

Site visits for technical investment audits may take up to five days. People involved may include:

• one or more officers from the approved organisation or Waka Kotahi (for its own activities) – especially desirable is an officer with an understanding/knowledge of the network maintenance programme
• one to two technical auditors
• the local investment advisor from Waka Kotahi
• an independent local authority engineer from a similar sized council.

The involvement of an independent local authority engineer gives a good opportunity for the collegial exchange of ideas, independent assessment with a broader perspective and enhanced application of good practice.