Q1 PwC FENZ Review of Funding to UFBA 20210616.pdf

1982
Act
Fire and Emergency
New Zealand
Information
FENZ funding to the United Fire Brigades Association
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the
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1982
Darryl Purdy
In reading this report we request you note the following:
Chief Financial Officer
Act
Fire and Emergency New Zealand
80 The Terrace
Users of this report
Wellington 6011
This report is provided solely for Fire and Emergency New
Zealand for which the services are provided. Unless required by
16 June 2021
law you shall not provide this report to any third party, publish it on
a website or refer to us or the services without our prior written
FENZ Funding to the UFBA
consent. In no event, regardless of whether consent has been
provided, shall we assume any responsibility to any third party to
Dear Darryl
whom our report is disclosed or otherwise made available. No
copy, extract or quote from our report may be made available to
In accordance with our Consultancy Services Order dated 10 March 2021, we have completed
any other person without our prior written consent to the form and
Information
our engagement related to FENZ Funding provided to the United Fire Brigades Association
content of the disclosure.
(UFBA).
Private and Confidential
Our observations, findings and recommendations per the agreed scope and approach are set out
in this report, and are based on the fieldwork carried out between 24 March 2021 and 12 May
This report is intended solely for the use of Fire and Emergency New
2021.
Zealand. This report contains confidential information. Please treat
the report with confidentiality in every respect.
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We would like to take this opportunity to acknowledge the efforts of the FENZ and UFBA
personnel for the contributions they have each made to enable us to perform this engagement.
Please feel free to contact us on 04 462 7019 if you have any questions or require any further
Conclusions
the
information.
We have performed our engagement in accordance with relevant
ethical requirements of the Code of Ethics issued by the New
Yours sincerely,
Zealand Institute of Chartered Accountants, and appropriate quality
control standards.
This assignment does not constitute a review, audit, or assurance
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engagement as defined in the standards issued by the External

Reporting Board. Accordingly, this engagement is not an assurance
PwC Partner - Wellington PwC Partner - Auckland
engagement, nor is it intended to, and will not result in, the

expression of an assurance, audit or review opinion, or the fulfilling
of any statutory audit or other assurance requirement.
PricewaterhouseCoopers, 10 Waterloo Quay, PO Box 243, Wellington 6140, New Zealand
T  +
ealand
pwc.co.nz
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Contents
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1.
Executive Summary
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2.
Detailed Findings - Phase 1
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3.
Detailed Findings - Phase 2
13
4.
Appendix - Approach
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Executive Summary
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Background and scope
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Objectives and scope of this engagement
Background
We performed two interconnected phases of work. The objectives of each phase are summarised
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The United Fire Brigades’ Association (UFBA or Association) is a
below:
non-government organisation that is funded mainly through a grant from Fire
and Emergency New Zealand (FENZ). In July 2018, an arrangement with
Phase 1 - Assess the UFBA’s processes for managing the use of FENZ funding
UFBA via a Transitional and Advocacy Support Agreement (TASA) was
The objectives of Phase 1 were to:
signed between the two parties. The TASA provides the mechanism and
framework to make grants to the UFBA for the delivery of “core” and
1.
Understand, and provide details of, the processes, controls and documentation UFBA have
“non-core” services to FENZ.
put in place to manage the use of FENZ funding.
→ The purpose of this was to enable FENZ to consider the level of confidence they have
UFBA provides advocacy and support services to Fire Brigades, and
that UFBA is only using FENZ funding for the purposes in which it was intended.
undertakes activities that encourage, maintain and strengthen the capability
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of Brigades.
2.
Seek information from UFBA to explain where the increase in its accumulated funds arose
FENZ agreed to make an annual grant to meet UFBA’s fair and reasonable
from, and to understand how UFBA systems can track under spending of FENZ funding
governance and management cost in recognition of UFBA providing core
→ The purpose of this was to enable FENZ to consider the level of confidence they have that
functions as defined in the TASA. In respect of UFBA non-core functions, as
their funding had been appropriately applied to the correct services, or to indicate potential
also defined in the TASA, FENZ agreed to make a discretionary grant to
areas where they June have provided funding in excess of UFBA’s requirements.
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cover the fair and reasonable costs of facilitating such services.
Phase 2 - A forensic review of relevant transactions
Purpose of this engagement
the The objectives of Phase 2 were to:
FENZ engaged PwC to assist them in better understanding how UFBA have
1.
Obtain and analyse UFBA’s operating expenditure from the period 1 July 2018 to 31 March
utilised FENZ funding.
2021 (i.e. FY19, FY20, and YTD 31 March 2021).
→ The purpose of this was to analyse the data for trends, and any potential abnormalities
and outliers, so that we could then select a risk-based sample of 30 transactions for further
under
analysis back to supporting documentation.
2.
Obtain and review supporting documentation for the sample of 30 transactions
→ The purpose of this was to ascertain whether there was documented evidence supporting
that the sample of expenses was incurred in accordance with the FENZ funding
requirements.
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Summary observations
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In the table below we have provided a summary of our key observations. We have then provided a summary of
potential next steps for FENZ to consider. Our detailed observations are provided in Sections 2 and 3 of this report.
Key areas for FENZ consideration
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We observe below the three key issues that impact FENZ’s ability to gain
confidence over their financial relationship with UFBA. We understand that
Summary of our observations
FENZ has already begun to address these issues.
Application of FENZ funding
1.
The TASA lacks sufficient specificity to support effective and
In the TASA agreement with the UFBA, FENZ undertakes to fund the UFBA’s ‘fair and reasonable’ expenditures.
efficient oversight of UFBA’s performance. In particular, the TASA:
TASA does not provide a definition of ‘fair and reasonable’. In our assessment of ‘fair and reasonable’, we
a.
does not define and/or provide guidance/examples of
considered how a reasonable person acquainted with the facts surrounding the expenditure would perceive it. In
what is “fair and reasonable”;
doing so we also had regard to UFBA’s stated purpose and its Travel, Procurement, and Business Expenditure
b.
is not supported by a performance framework of clear
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policies.
and measurable KPIs; and
c.
reporting requirements do not provide sufficient comfort
Subject to FENZ satisfying itself on the “fairness and reasonableness” of two expenditures, our enquiries into the
over how funds had been employed.
UFBA’s expenditures and our sample review identified no expenditures that in our view were clearly unfair or
2.
The monthly invoices sent by UFBA to FENZ do not include
unreasonable.
details of individual expenditures for which UFBA is seeking
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reimbursement. This means that FENZ does not have visibility into
Use of funding for Tāngata Matatau related expenditures
these expenses and is relying on UFBA to make an appropriate
Based solely on our enquiries, sighting of UFBA’s financial records and review of a selected sample of expenditures,
determination of what is a “fair and reasonable” expenditure.
we found no evidence of FENZ funding being used for Tāngata Matatau related expenditures. We were shown how
UFBA’s interpretation of “fair and reasonable” might be different
the
expenses related to Tāngata Matatau are recorded separately from normal operating expenditures and excluded
from FENZ’s expectations.
from the UFBA’s monthly invoices to FENZ for payment in arrears of Management Grant funding.

3.
UFBA has generated overall surpluses in recent years largely due
Generation of surpluses
to net profits obtained from annual brigade subscriptions and
UFBA’s audited annual financial statements for the five years 2016-2020 highlight a significant increase in
sales of merchandise and honours awards to brigades. FENZ may
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accumulated funds for the period 2018/19. We have not completed a separate audit or other investigation of UFBA’s
wish to consider whether its funding grants should take into
financial statements or trial balances, however, based on the procedures completed including a perusal of relevant
account the extent to which the UFBA is capable of funding its
UFBA records, the surpluses have resulted from the UFBA’s own sources of income (e.g. annual brigade
own ongoing and future cash flow requirements.
subscriptions and sales of merchandise and honours awards), not from unspent FENZ grants.
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Detailed Findings
Phase 1
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Detailed observations
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Phase 1 - Assess the UFBA’s processes for managing the use of FENZ funding
1.
Understand, and provide details of, the processes, controls and documentation UFBA have put in place to manage the use of FENZ funding.
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→ The purpose of this was to enable FENZ to consider the level of confidence they have that UFBA is only using FENZ funding for the purposes in which it was intended.
What we did
What we observed
What this means for FENZ
We made enquiries with FENZ and UFBA
UFBA manages the use of FENZ funding through its Xero
From our interviews and sighting of processes and documentation, we
personnel on controls, processes and
accounting system. We were shown in the Xero monthly trial
did not identify any material issues with how UFBA is applying FENZ
accounting records employed by both parties.
balance the allocation of UFBA expenditure across the main FENZ
funding.
funding streams. Based on our procedures, it appeared that the total
We engaged with
, the
costs for each of these streams is what is invoiced to FENZ each
However, it was apparent to us that FENZ is not being well served by the
Information
UFBA Accountant, to enquire into the UFBA’s
month.
accounting records and processes to
TASA. Specifically, FENZ’s commitment to fund the UFBA’s “fair and
understand how the Association manages and
In view of the fact that FENZ’s TASA agreement with the UFBA says
reasonable” costs, without a definition for what this means, makes it
accounts to FENZ for its use of FENZ funding
FENZ will pay “fair and reasonable” costs without defining what that
difficult to hold the UFBA to account. Whilst we found no inappropriate
grants.
means, we took the approach of assessing expenditure for
expenditures in the course of our engagement, this is not an ideal
reasonableness based on how a reasonable person acquainted with
position for FENZ to be in.
This included enquiring into the Performance
the facts surrounding the expenditure would perceive it while having
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Management Framework that FENZ has put in
a regard to the UFBA’s stated purposes and selected policies. From
place to monitor the UFBA’s delivery of services
our high level assessment (and our detailed sample assessment in
Recommendations for your consideration
to FENZ.
Phase 2), we did not identify any expenditure types in the Xero trial
balances presented to us that did not appear “fair and reasonable”
the
We were provided with trial balances from the
for the UFBA to be incurring to deliver its services to FENZ.
FENZ should consider re-negotiating the Transitional Agreement with
UFBA’s Xero accounting system, from which we
UFBA.
identified revenue and expenditure arising from
The Performance Management Framework that FENZ has put in
UFBA’s activities.
place to monitor the UFBA now includes a section detailing the
In line with this, we recommend that the Performance Monitoring
funding that has been applied to the specific goals FENZ has set for
Framework be redesigned to support a new Agreement. This should
We assessed the list of expenditure accounts to
the UFBA to achieve. Previously, the framework did not include any
include meaningful and measurable KPIs to give confidence to FENZ that
identify expenditure accounts for further
reporting on the $ spend.
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they are receiving they services and functions that they are funding.
examination in Phase 2 of this engagement.
We considered the controls that UFBA has to manage expenditure.
The strength of these controls are limited by the organisation’s small
size. Only the Chief Executive has a delegation level of any size,
and most purchases need to be approved by him, and sometimes
the UFBA Board. We established that to the extent possible UFBA
has segregated purchase ordering from checking invoices and
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approving payments. However, we have not completed a detailed
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internal audit of these processes and controls.
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Detailed observations
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Phase 1 - Assess the UFBA’s processes for managing the use of FENZ funding
2.
Seek information from UFBA to explain (a) where the increase in their accumulated funds arose from, and (b) to understand how UFBA systems can track under spending of
Act
FENZ funding → The purpose of this was to enable FENZ to consider the level of confidence they have that their funding had been appropriately applied to the correct
services, or to indicate potential areas where they June have provided funding in excess of UFBA’s requirements.
A.
Analysis of increase in accumulated funds
What we did
What we observed
In December 2019 the FENZ Board requested details
The table below provides a high level summary of UFBA’s profit and loss statements over the previous five financial years. These
from UFBA explaining where the Association’s 2018/19
summarised balances have been taken from the Audited Annual Financial Statements published in the UFBA’s Annual Reports.
Information
funding surplus of $637,630 had originated. UFBA’s
response did not provide a satisfactory level of detail for
Notes
2019-2020
2018-2019
2017-2018
2016-2017
2015-2016
FENZ to conclude on this matter.
TOTAL FENZ Funding
3,488,238
4,350,419
3,675,000
2,595,000
2,573,000
We subsequently obtained UFBA’s Audited Annual
TOTAL FENZ Funded Expenses
1
3,887,827
4,159,534
3,819,802
3,169,360
3,010,591
Financial Statements for the last five years and
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extracted from these the UFBA’s total revenues and
TOTAL surplus/ (shortfall) FENZ funding
A
(399,589)
190,885
(144,802)
(574,360)
(437,591)
expenditures.
From these balances we separated out what is funded
the
and paid for by FENZ, and what is attributable to the
TOTAL UFBA Funding
1
879,839
980,459
821,537
1,076,537
957,714
UFBA’s non-FENZ funded activities (this is based on
year end trial balances from UFBA’s accounting
Total UFBA funded Expenses
484,655
533,714
472,383
473,398
449,780
system).
TOTAL UFBA funding surplus/ (deficit)
B
395,184
446,745
349,154
603,139
507,934
under
This extract and analysis is displayed opposite.
Please note, we have not completed a separate audit or
Annual Surplus/(Deficit) (UFBA Annual Financial Statements) A+B
(4,405)
637,630
204,352
28,779
70,343
other investigation of UFBA’s financial statements, or
Accumulated Surplus (UFBA Audited Annual Financial Statements)
1,601,307
1,605,712
968,082
763,730
734,951
trial balances.
Note 1. Adjusted to net-off Conference and Event Levy income, AFFCO donations, Brigades' Xero subscriptions
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Detailed observations
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Phase 1 - Assess the UFBA’s processes for managing the use of FENZ funding
2.
Seek information from UFBA to explain (a) where the increase in their accumulated funds arose from, and (b) to understand how UFBA systems can track under spending of
Act
FENZ funding → The purpose of this was to enable FENZ to consider the level of confidence they have that their funding had been appropriately applied to the correct
services, or to indicate potential areas where they may have provided funding in excess of UFBA’s requirements.
A.
Analysis of increase in accumulated funds (cont.)
What we observed
What this means for FENZ
Key Observations
The change made by FENZ in 2019/20 to fund UFBA monthly in arrears on actual invoiced
Information
costs improves FENZ’s oversight over the UFBA’s use of the FENZ funding. However, the
●
UFBA’s audited financial statements indicate surpluses have been developed over four of the
monthly UFBA invoices to FENZ would be more beneficial to FENZ if they provided greater
last five years.
detail of what specific expenditure items are included. The UFBA Accountant indicated to us
●
There appears to have been some underspend of FENZ funding in the 2018/19 year although
that UFBA is willing to provide FENZ with additional detail as may be required.
other years all show significant shortfalls that required UFBA funding sources to pay for
In parallel with the change in the funding model, FENZ has changed its UFBA Performance
operating costs that FENZ funding had not covered.
Monitoring Framework to require UFBA to report on its expenditure against the annually
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●
Our examination of the UFBA’s Xero system trial balances for 2019 and 2020 show that the
agreed funding grant budgets.
UFBA’s own revenues come predominantly (90% in 2019 and 97% in 2020) from annual
membership subscriptions from Brigades, and merchandise and service honours sales to
Brigades. Other smaller sources of revenue are donations and interest.
the
●
UFBA also receives income from levies/fees from attendees at challenge events and the
annual conference, but this income is largely offset against the costs of these events and the
net cost is what the UFBA recovers from FENZ in the funding grants.
●
We note that the model for paying FENZ funding grants to the UFBA changed in 2019/20 to a
model where UFBA is paid monthly in arrears for actual costs incurred each month. UFBA
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invoices FENZ monthly for the three FENZ grants, with supporting evidence for the costs
claimed.
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Detailed Findings
Phase 2
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Detailed observations
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Phase 2 - A forensic review of relevant transactions
3.
Obtain and analyse UFBA’s expenditure from the period 1 July 2018 to 31 March 2021.
Act
→ The purpose of this was to analyse the data for trends, and any potential abnormalities and outliers, so that we could then select a risk-based sample of 30 transactions for
further analysis back to supporting documentation.
What we did
What we observed
What this means for FENZ
We were granted unrestricted, read-only access to the UFBA’s
Overall, we have noted the upward movements in the following
We performed our trend analysis to obtain a further
Xero accounting system. Based on Xero and our discussions
accounts:
understanding of UFBA’s business and as a
with
, we reviewed and sought to understand the
●
Personnel and Entitlements as additional personnel were
precursor to selecting a relevant sample for review -
general trends in individual operating expense accounts with the
hired during the period (e.g.
).
please refer to the next page for the discussion of
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focus on FY19, FY20 and YTD 31 March 2021.
●
Professional Fees, Contractors and Consultants (taken
our sample review.
together as these accounts are sometimes used
interchangeably in Xero by UFBA) costs due to:
○
a contractor stepping in for Bill Butzbach, CEO, who
stood aside in 2020 during an external inquiry
conducted at UFBA (“external inquiry”);
○
legal fees in respect to the external inquiry;
○
a software developer contracted to build a new UFBA
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membership database;
○
FRFANZ merger consulting; and
○
Gateway/Out of School Project consulting.
the
●
Communications expenses for the production of professional
videos primarily to promote the FRFANZ merger.
We noted the following downward movements, which appear to be
mostly due to the disruption caused by the ongoing COVID-19
pandemic:
●
International airfares and accommodation;
under
●
Domestic airfares and accommodation; and
●
Catering.
Overall, at the operating expenses level the account movements appear
consistent with our understanding of the UFBA’s business and recent
developments affecting UFBA including ongoing pandemic and external
inquiry.
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Detailed observations
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Phase 2 - A forensic review of relevant transactions
4.
Obtain and review supporting documentation for the sample of transactions
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→ The purpose of this was to ascertain whether there was documented evidence supporting that the sample of expenses was incurred in accordance with the FENZ funding
requirements
What we did
What we observed
What this means for FENZ
Based on our trend analysis, we judgmentally selected 30
Based on our work performed, for each of the samples examined, the
FENZ should define and/or give examples to UFBA
operating expenses from Xero for a further review primarily
supporting documentation matched the nature of the expenditure
of what it understands to constitute “fair and
focussing on expense accounts with observed movements. Our
recorded.
reasonable” expenditures. Any such definition
sample spanned FY19, FY20 and YTD 31 March 2021.
and/or examples should have regard to UFBA’s
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In summary:
stated purpose and its business activities.
We examined supporting documentation stored in Xero for each
;
sample and obtained understanding and context of each
●
15 transactions were covered by FENZ funds and we
To obtain further visibility into UFBA’s expenditures,
expenditure via discussions with
This included
determined them to be “fair and reasonable”;
FENZ could request more detailed monthly invoices
obtaining further documents from
, supplementing
●
12 transactions were paid from non-FENZ funds including
from UFBA. Such details may include individual
the documentary support for a given expenditure, if stored
Tāngata Matatau related expenditures, which had been flagged
expenditures grouped by expense categories (e.g.
outside Xero.
and tracked in Xero with a “Peak20/21” sub-ledger tag (except
Airfare, Personnel, etc.) or simply a listing of every
for one miscoded item of minor value with no financial impact to
single expenditure for which UFBA is seeking a
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We requested
to confirm which expenditures
FENZ); and
reimbursement (although we note that, based on
UFBA sought reimbursement for from FENZ. Where the
●
for three transactions, we identified that the expenditure may not
our review of Xero, in any given month UFBA will
expenditure reimbursement was not sought from FENZ, we
clearly meet FENZ’s expectations of “fair and reasonable”. We
have a significant number of such individual
the
obtained evidence of the expenditure being paid by UFBA from
recommend that FENZ review these transactions and make a
operating expenses, usually in hundreds).
in the form of invoice reconciliations, payroll
determination of appropriateness (see transactions 8,11 and 25
deduction screenshots and any other relevant documentation.
on the following pages).
Alternatively or in addition to the above measures,
FENZ could conduct an ongoing monitoring of
Where the expenditure reimbursement was obtained from FENZ,
Overall, we noted a good standard of record-keeping. We were told by
UFBA spending by requesting on a periodic basis
we sought to establish whether the expenditure was “fair and
that he largely inherited the record-keeping system of
that the Association provides further details to FENZ
reasonable”. We note that “fair and reasonable” is an undefined
coding items into specific sub-ledgers from his immediate predecessor,
for a selected sample of expenditures (if feasible).
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concept in the TASA. In our assessment of “fair and reasonable”,
a former management accountant at FENZ.
has kept this
we considered how a reasonable person acquainted with the
system in place and and has not significantly changed it.
facts surrounding the expenditure would perceive it. In doing so
we also had regard to UFBA’s Travel, Procurement, and
Please refer to pages 16 to 18 for details of our sample review.
Business Expenditure policies and the Association’s stated
purpose of “advocating for volunteerism, building positive cultural
change and bringing brigades together”.
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Sample Transactions Review Details
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The table below summarises our findings in respect of review of a sample of UFBA’s operating expenditures.
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Transaction Details as Taken from Xero
Supporting
Does the
Expenditure
document(s)
expenditure
reimbursement
#
sighted (e.g.
appear to be
Notes
Amount (excl
sought from
Date
Account Item
Source
Description
Paid To
Sub ledger
invoice, emails,
"fair and
GST)
FENZ?
expense claims)
reasonable"?
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Sample Transactions Review Details (continued)
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The table below summarises our findings in respect of review of sample of UFBA’s operating expenditures.
Act
Xero Transaction Information
Supporting
Does the
Expenditure
document(s)
expenditure
reimbursement
#
sighted (e.g.
appear to be
Notes
Amount (excl
sought from
Date
Account Item
Source
Description
Paid To
Sub ledger
invoice, emails,
"fair and
GST)
FENZ?
expense claims)
reasonable"?
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Sample Transactions Review Details (continued)
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Notes:
We were told by
, and it is recorded in the UFBA's 2019/2020 Business Plan, that FENZ agreed to fund $80k of FRFANZ merger-related expenditure during the year. We note that by the time of
A1 this expenditure the merger related expenses exceeded $80k with UFBA having to cover the excess from its own funds.
This expenditure was incorrectly coded with the "Merg19/20" sub-ledger - the expenditure was Tāngata Matatau related and should have been coded in "Peak20/21” subledger. As noted in A1 above, the
A2 expenditure was covered with the UFBA funds, as by that time the merger related expenses exceeded $80k.
A3 We were told by
that UFBA was granted additional $40k budget by FENZ for the purpose of amalgamating UFBA/FRFANZ awards. The expenditure was accordingly invoiced to FENZ.
We were told by
that UFBA purchased Skechers® shoes for the seven staff members, who were asked to attend a conference organised by UFBA during a weekend. The staff were expected to
walk in excess of 10km during the conference and the new shoes were purchased for “health and safety reasons”. The staff were not paid for attending the conference and were allowed to keep the shoes
B
following the conclusion of the conference. While it appears that on the balance the expenditure may be considered “fair and reasonable”, we suggest that FENZ makes its own determination as to whether this
Information
expenditure is "fair and reasonable".
This expenditure was to pay for the UFBA's Board of Directors accommodation at the InterContinental Hotel during the Annual Conference and AGM ("AGM") held in November 2020. The accommodation cost
was $245 (GST exclusive) per night. We note that UFBA’s travel policy records that “Accommodation will be cost effective, accounting for the geographic location of the accommodation relative to where staff
C
are working, the standard of the accommodation and safety and security issues”. In our view, while the accommodation was not the most economical available, it may have been considered as a “fair and
reasonable” expenditure given the policy requirements in respect to the geography, level of accommodation, safety and security. We suggest that FENZ makes its own determination as to whether this
expenditure is "fair and reasonable".
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We were told by
that this expenditure was for the UFBA Chairman to travel to Germany with senior FENZ staff at the FENZ's request. The travel was eventually cancelled due to the pandemic.
D1 UFBA was subsequently fully reimbursed for this expenditure with the offsetting credit booked against operating expenses in May 2020.
D2 As D1 above, except that UFBA was subsequently reimbursed ~95% of this expenditure with the offsetting credit entry booked in July 2020.
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Appendix
Approach
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Our approach to delivery
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We used a phased approach for delivery
The three phases of work to deliver this internal audit were:
•
Mobilise and define
•
Review and analysis
Information collection
Desktop review
•
Provide progress updates
Key documentation including TASA, Board
Documentation reviewed and assessed to
•
Report
papers, Funding requests, Annual Reports,
address what FENZ is seeking to answer
performance reports, correspondence and
Analysis and recommendations
selected UFBA policies.
Information
When conducting our assessment and building our recommendations we followed
a two stage approach.
Stage 1: We read all of the background documentation supplied to us by FENZ
and UFBA. We made enquiries with FENZ and UFBA personnel on
controls, processes and accounting records employed by both parties.
Analysis
Interviews
This was aimed at giving us an understanding of how both FENZ and
Analysis of funding transactions and UFBA
Interviews with FENZ and UFBA stakeholders
UFBA manage the funding grants.
income and expenditure and review of selected
for clarification of controls, processes and
Offical
sample of UFBA expenditures
findings from desktop review and analysis
We undertook an analysis of UFBA annual Audited Financial Statements
for the purpose of analysing the sources of the UFBA’s revenues, and to
answer the question of where UFBA annual surpluses have originated. the
Stage 2: We engaged in interviews with UFBA Accountant and were provided with
unrestricted, read-only access to the Xero financial records. This enabled
us to conduct a review of the selected sample of UFBA’s expenditures
and to make an assessment of the ‘fairness and reasonableness’ of these
Findings and recommendations
Document
expenditures. We sought to confirm that FENZ is only funding
Verbal updates on substantive issues and
Report content developed and shared
under
expenditures that are in accordance with the TASA agreement, and that
recommended actions as they arose. Final
FENZ is not paying any establishment costs for the new Tāngata Matatau
results discussed with FENZ sponsor.
entity.
Fire and Emergency New Zealand
June 2021
PwC
20
Released