This page relates to the 2018-21 National Land Transport Programme.
Waka Kotahi NZ Transport Agency has a legal obligation to audit organisations that are funded through the National Land Transport Programme (NLTP). The audits typically take place on a cycle of two to four years. Waka Kotahi state highways and Auckland Transport are exceptions – they account for over half of the land transport programme and are audited annually. The audit programme includes investment audits and benefit realisation reviews (formerly post-implementation reviews). In selecting the approved organisations and Waka Kotahi (state highways) to be audited, three risk factors are considered:
The Land Transport Management Act 2003 (external link), section 95 (external link)(1)(e)(ii) requires Waka Kotahi to audit the performance of approved organisations in relation to activities approved by Waka Kotahi.
The audit programme is published in May for the upcoming NLTP year, which starts in July. The approved organisations and Waka Kotahi (state highways) selected for auditing are contacted approximately one month before the commencement of an audit. The audit programme lists the approved organisations and Waka Kotahi (state highways), Waka Kotahi intends to audit, gives details of the type of audit to be completed and the quarter of the year when the audit will take place.
The investment audit programme is published each year as a general circular(external link).
Each approved organisation and Waka Kotahi (state highways) included in the programme will receive a letter confirming the details of the audit and requesting that they prepare some information for the auditor.
An entry meeting is held to explain the audit process and establish relevant contacts with key staff.
The audit is carried out and then, at its conclusion, an exit discussion is held with key staff. Any issues are raised at this time to ensure there are no surprises in the final report.
Before the audit report is finalised, it is sent to the approved organisation for comment. The comments are considered and some text of the report may be changed as a result. The comments are appended to the report in full. A final report is issued after Waka Kotahi has given its approval.
Recommendations resulting from the audit are followed up to confirm implementation. Where necessary any over-claimed expenditure is recovered from the approved organisation or Waka Kotahi (state highways).
Investment audits focus on ensuring approved organisations and Waka Kotahi (state highways) comply with Waka Kotahi requirements in accordance with this Planning and Investment Knowledge Base, the Procurement manual and various general circulars that have been issued to approved organisations and Waka Kotahi (state highways).
The audits include:
For approved organisations managing public transport programmes, there are additional areas of interest as follows:
Waka Kotahi reviews, on average every 7–10 years, technical aspects of programmes developed by approved organisations and Waka Kotahi (state highways). Where possible, these reviews take place as part of the investment audits to enable a full picture at a certain point in time.
The technical aspects considered include:
A network inspection is carried out as part of the review.
CloseRoad safety audits must be considered for each key phase of every project. These are any new works or replacement works which change alignment, visibility, or any other safety aspect such as the condition of the road surface. If a safety audit is considered and it is decided that an audit is not necessary, the decision must be documented as an exception declaration. A template of the exception declaration is provided in Road safety audit procedures for projects (May 2013).(external link)
ClosePlease contact the Risk and Assurance team at Waka Kotahi.
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