Audit & Risk Committee - December 2019

This document contains the agenda for the Cairngorms National Park Authority's Audit and Risk Committee meeting on 6 December 2019. The meeting, held in Grantown-on-Spey, included items for decision such as internal audit reviews of payroll and expenses, and the external audit plan. There were also discussion points on criteria for assessing private finance proposals and the Scottish Information Commissioner's decision on handling information requests. Finally, the meeting included a complaints log and any other business. The date of the next meeting was provisionally set for 6 March 2020.

This document contains the minutes of the Cairngorms National Park Authority’s Audit and Risk Committee meeting on 6 September 2019. The meeting covered several topics, including approval of previous meeting minutes, updates on outstanding actions (like committee training and a planning consent complaint), reviews of internal audits (covering LEADER administration and risk management), and the final accounts for 2018/19. Discussions included risk appetite, risk management approaches, and business continuity. The committee also reviewed and approved the internal and external audit reports, and the Strategic Risk Register was updated. Finally, the committee reviewed the complaints handling process and prepared their annual report for the Board.

This document contains the Cairngorms National Park Authority's internal audit review of its payroll administration. The Audit and Risk Committee is asked to review the findings and endorse management's response to recommendations for improvement. The review graded the payroll system's design and operational effectiveness as moderate, resulting in two medium-level and four low-level recommendations, all of which management accepted. The full report is included as an annex.

This document contains an internal audit report on the Cairngorms National Park Authority's payroll administration from October 2019. The audit found the payroll system generally sound but highlighted several areas for improvement. These included creating a formal payroll policy and procedure, improving the segregation of duties to prevent fraud, and implementing more robust approval processes for payroll changes. The report also recommended improvements to exception reporting and the use of automatic checks to help detect errors. Finally, the report suggested that staff involved in payroll sign confidentiality agreements.

This document contains the Cairngorms National Park Authority's Audit and Risk Committee's review of the internal auditor's expense claims processes. The internal audit evaluated the Authority’s systems for travel and staff expense claims. The review found the systems to be moderately effective, resulting in two medium-level and five low-level recommendations for improvement, all of which have been accepted by management. The committee is asked to consider the findings and endorse the management's response to these recommendations.

This document contains an October 2019 internal audit report on the Cairngorms National Park Authority's expense claims process. The audit found the system generally sound but with some areas needing improvement. The report highlights inconsistencies in following the Travel and Subsistence Policy, including issues with approvals, documentation, and adherence to procurement guidelines. Several recommendations are made to strengthen the policy, improve procedures, and implement an electronic expense system for greater efficiency and oversight. Management agreed with the recommendations and provided implementation dates.

This document contains criteria for assessing private finance proposals for the Cairngorms National Park Authority. The paper outlines criteria for evaluating commercial partnerships, sponsorships, or funding arrangements, ensuring alignment with the Park Authority's vision, mission, and values. These criteria will help objectively assess proposals, provide transparency, and manage potential risks, such as reputational damage. The document invites the committee to consider these criteria and offer feedback before they are formally adopted.

This document contains a review of the Cairngorms National Park Authority's handling of an information request. The Scottish Information Commissioner decided the Authority partially breached environmental information regulations by not initially providing all the requested information, although it was later provided. The Authority's processes are being reviewed to identify and improve any weaknesses in how they handle information requests, particularly to avoid misunderstandings about the scope of future requests. This is the first such referral to the Commissioner since 2015, and the Authority deals with around 60 to 80 requests yearly. The key issue was a misunderstanding between staff and the requestor about the scope of information requested. The Authority will improve its standard letter template to clarify assumptions and search criteria to prevent similar issues.

This document contains the Cairngorms National Park Authority's 2019/20 external audit plan. It outlines the key challenges and risks for the year's audit, and proposes the work Grant Thornton, the external auditors, will undertake. The Audit and Risk Committee is asked to review the plan and agree to the proposed audit fee of approximately £11,000. The final fee will be confirmed at the next committee meeting in March 2020.

This document contains an external audit plan for the Cairngorms National Park Authority (CNPA) for the financial year ending 31 March 2020. Prepared by Grant Thornton for the Audit and Risk Committee on 6 December 2019, the plan outlines the audit's scope, methodology, and timeline. Key areas of focus include financial sustainability, governance, and the assessment of significant risks, such as fraud and management override of controls. The audit will adhere to International Standards on Auditing and the Audit Scotland Code of Audit Practice, with regular communication and engagement with the CNPA and Audit Scotland throughout the process. The document also details the responsibilities of both the CNPA and the auditors.

This document contains a complaints log for the Cairngorms National Park Authority. It presents information on the number and types of complaints received since September 2019. The Audit and Risk Committee is asked to review this information. One complaint involved an alleged breach of GDPR, which was resolved within 19 working days. Another concerned the condition of a wildlife garden, which will be improved next year.