This page relates to the 2021-24 National Land Transport Programme.
This page explains the factors we (Waka Kotahi NZ Transport Agency as investor) consider in selecting approved organisation and Waka Kotahi (for its own activities) projects, programmes or topics to audit or review, and the process for audits.
We aim to complete an investment audit of every approved organisation within each three-year National Land Transport Programme (NLTP) cycle.
The total number of investment audits conducted each year ranges between 40 and 50, approximately half of which are technical investment audits. We consult with our staff during the audit selection process, which is largely risk based. The audit programme is approved by the Risk and Assurance Committee and is communicated by general circular.
All audit visits are arranged four to six weeks in advance to allow for site visit planning and to request the required audit-related information.
We use the following criteria to select which approved organisations or Waka Kotahi (for its own activities) region to audit:
During the consultation process we may identify other approved organisations to audit.
Four to six weeks before the site visit, we contact each approved organisation included in the programme and Waka Kotahi (for its own activities) to confirm the details of the audit and request that they prepare the required information.
Ensuring the requested information is available for review when we visit helps ensure audits can proceed efficiently for everyone involved in them.
At an entry meeting, we explain the audit process and establish relevant contacts with key staff. When a technical review is involved, a significant proportion of the fieldwork will involve a drive over of the network.
We carry out the audit and then, at its conclusion, hold an exit discussion with key staff. A representative from the Waka Kotahi local office is normally invited to attend (if not already involved in the audit). The purpose of this meeting is to discuss the main audit findings, raise any significant issues found, and indicate any likely recommendations to be included in the audit report.
We take a ‘no surprises’ approach so that no other audit findings or issues will be subsequently presented in the audit report unless they result from additional information that was unavailable or not presented during the site visit.
Before finalising the audit report, we send it to the approved organisation or Waka Kotahi (for its own activities) for comment. The comments are considered at the time of releasing the final report.
We follow up recommendations resulting from the audit to confirm implementation. Where necessary, we recover any over-claimed expenditure from the approved organisation or Waka Kotahi (for its own activities).
