Audit & Risk Committee - December 2022

This document contains the minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held on 30 September 2022. The meeting, which wasn't initially quorate due to absences, proceeded after discussion. The minutes from a previous meeting were approved, and an update was given on the external audit, which is delayed due to staff shortages at Grant Thornton. The committee also reviewed several internal audit reports on topics including the Peatland ACTION Programme, performance management, workforce management, and the LEADER Programme. Several action points were noted, including providing updates to the board and external stakeholders about the audit delays.

This document contains the Cairngorms National Park Authority's Internal Audit Report, a follow-up for 2022/23. It summarizes the progress made by management in completing actions from previous audit reports. The report shows that fourteen actions (24%) were completed by November 2022, with another three pending evidence, while 41 actions remain open. The report also highlights that 25 (60%) of these outstanding actions have missed their original deadlines and recommends management review the resources available to complete them, particularly those rated high-risk. Appendices detail the status of actions by report, those overdue, and the risk categorisations used.

This document contains the Cairngorms National Park Authority's November 2022 Internal Audit Progress Report. It summarizes internal audit activities since the last meeting, confirms planned reviews for the next quarter, and notes that one audit (Follow Up Part 1) has been completed. The report shows three audits are complete and four are in the planning stages. Payroll and Expenses and Data Management audits are planned for the next quarter's Audit and Risk Committee meeting. The committee is asked to review the report and approve the plan.

This document contains an overview of the Cairngorms National Park Authority's strategic risk management. It presents an updated strategic risk register, reviewed by the Senior Management Team in November 2022. The Audit and Risk Committee is asked to review this register, agreeing on any needed changes or actions to reduce risks. The document also discusses the risk management of the Heritage Horizons: Cairngorms 2030 Programme, noting that the Programme Board handles this, and that currently there are no implications for the Authority's main strategic risk register.

This document contains a strategic risk register for the Cairngorms National Park Authority, dated 5 December 2022. It lists various risks, such as insufficient funding, staffing shortages, and IT system vulnerabilities. For each risk, the document details mitigation strategies, comments on the risk's current status, and shows trends from January, May, and November 2022. The trends are visually represented using arrows indicating whether the risk is increasing, decreasing, or stable. The document aims to manage risk by reducing the likelihood and impact of each risk to an acceptable level.

This document contains a Heritage Horizons Risk Update from the Cairngorms National Park Authority. It details the progress and risks associated with various projects, using a traffic light system (red, amber, green) to indicate their status. Many projects are on track (green), but several face challenges, including staff shortages, funding uncertainties, and tight deadlines (amber). A few projects are experiencing serious difficulties (red) related to staffing, performance, and timely completion. The report outlines mitigation strategies for the amber and red-rated projects to address these issues and ensure the successful delivery of their goals.