Audit & Risk Committee - April 2021

This document contains the agenda for the Cairngorms National Park Authority's Audit and Risk Committee meeting on 20 April 2021 at 3:00 pm via video link. The agenda includes welcoming attendees, reviewing apologies, minutes from the previous meeting (12 March 2021), discussing arising matters, and declarations of interest. Several items are listed for decision, including the 2020/21 governance statement and external audit plan. A draft governance responsibility statement is also listed for discussion. Finally, the audit and risk committee report to the board will be reviewed and any other business will be addressed. The next meeting is scheduled for 28 May 2021.

This document contains the draft minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting on 12 March 2021. The meeting covered various topics including the approval of previous meeting minutes, an external audit plan, matters arising from the accounting treatment of Peatland funding, a data management audit, a follow-up review of audit actions, the internal audit annual report, an internal audit strategic plan, a review of cyber security risks, a Heritage Horizons bid risk register, board complaints handling, a FOISA scorecard, and an oral update on the governance responsibility framework. Several action points were identified, including finalizing the external audit plan, discussing Peatland funding, updating data management policies, and reviewing cyber security. The committee approved several documents and timetables for review.

This document contains the Cairngorms National Park Authority's governance statement for 2020/21. It details the Accountable Officer's responsibilities for internal controls and safeguarding public funds, outlining the Park Authority's Board structure and its sub-committees. The statement also covers the roles of the Audit and Risk Committee, shared services with other organisations, internal and external audits, risk management, data security, and the Authority's response to the COVID-19 pandemic. Finally, it concludes with the Accountable Officer's assessment of the effectiveness of the internal control system.

This document contains a draft Governance Statement for the Cairngorms National Park Authority for the year 2020/21. The Audit and Risk Committee needs to review this draft, which covers the organization's structure, operations, risk management, and compliance. The statement also includes details about any significant issues, like data security lapses, that were reported to the Accountable Officer. The committee will then decide whether to approve the statement for inclusion in the Authority's Annual Report and Accounts.

This document contains the final external audit plan for the Cairngorms National Park Authority for the financial year ending 31 March 2021. The plan, prepared by Grant Thornton, outlines the audit approach, key risks, and responsibilities of both the auditors and the Park Authority. It details the audit's scope, which includes examining the Park Authority's financial statements and ensuring compliance with relevant standards and regulations. The plan also addresses matters such as fraud risk, internal controls, and the auditors' independence. The document provides a timeline for the audit process and explains how the auditors will communicate their findings.

This document contains a report from Grant Thornton, an auditing firm, to the Cairngorms National Park Authority's Audit and Risk Committee. The report details the findings of an audit risk assessment for the 2020/21 financial year. It covers several key areas including general inquiries of management, fraud risk assessment, laws and regulations, related parties, and accounting estimates. The report includes questions posed by the auditors and management's responses, aiming to ensure effective two-way communication and facilitate a thorough understanding of the Authority’s financial processes and risk management practices.

This document contains the final plan for the Cairngorms National Park Authority's 2020/21 audit. The Audit and Risk Committee needs to agree to the plan, the audit fee, and review management's responses to the external auditor, Grant Thornton. The plan itself, along with a summary of management's responses, is included in the document's annexes. No major changes were made to the plan except for including the agreed audit fee, which remains at the baseline level set by Audit Scotland. The document highlights the importance of communication between the auditors and the Audit Committee to ensure a collaborative working relationship.

This document contains a discussion paper from the Cairngorms National Park Authority's Audit and Risk Committee regarding a Governance Responsibility Statement. The paper aims to clarify the roles and responsibilities of both executive and non-executive members in decision-making within the authority. It acknowledges that some areas will require judgment, but seeks to define clear lines of accountability to improve governance and ensure effective partnerships between different teams and levels of the organization. The document also outlines the key responsibilities of the board, the convener, and the chief executive officer, highlighting their roles in decision-making, strategic planning, and resource management.

This document contains the Cairngorms National Park Authority's Audit and Risk Committee Annual Report for the period from October 2019 to March 2021. The report covers the Committee's activities, including reviews of financial accounts, internal and external audits, risk management strategies, and business continuity plans. Delays in completing the report were due to the Authority's focus on responding to the COVID-19 pandemic. The report also highlights the Committee's oversight of various aspects of the Authority's operations, including governance, and notes that internal and external audits revealed no high-risk issues.