Audit & Risk Committee - February 2021

This document contains the agenda for the Cairngorms National Park Authority's Audit and Risk Committee meeting on 3 February 2021. The meeting, held via video link, covered items such as welcoming attendees, reviewing previous meeting minutes, declarations of interest, and internal audit reviews on corporate governance and COVID-19 recovery. Discussions also included an internal audit update report, a draft external audit plan, and developing a framework agreement with the Scottish Government. Finally, there was an information item on the Information Commissioner's handling of a review, and a discussion about whether a member meeting with auditors was needed. The next meeting was scheduled for 12 March 2021.

This document contains the minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held on 27 November 2020. The meeting covered several topics, including the approval of previous meeting minutes, a review of outstanding actions, updates on risk management and business continuity planning in response to the COVID-19 pandemic, an internal audit progress report, a complaints review, and Freedom of Information statistics. The committee also discussed a recent cyber-attack on their web host, and made plans for future meetings. Several action points were assigned to various individuals and committees to follow up on the discussed items.

This document contains an internal audit review of the Cairngorms National Park Authority's corporate governance systems and controls, conducted by Azets. The review assessed five areas, finding two areas working well, two with minor issues, and two needing improvement. Six recommendations for improvements were made, four indicating moderate risk, and two highlighting high risk to the organisation. Management has accepted all recommendations and provided plans for improvement.

This document contains the Cairngorms National Park Authority's 2020/21 Internal Audit Report on Corporate Governance. The audit found that the Park Authority's governance structure largely complies with Scottish Government guidelines but identified areas for improvement, mainly concerning formalising roles and responsibilities, reviewing committee terms of reference, and improving reporting. Several recommendations were made to strengthen governance, including creating a Governance Responsibility Framework, improving communication between committees and the board, and implementing regular self-assessments. The report also highlighted good practices, such as the quality of induction provided to board members and the establishment of a skills matrix. A management action plan was included outlining how the Park Authority would address the recommendations.

This document contains an internal audit review of the Cairngorms National Park Authority's COVID-19 recovery and business continuity planning. The review, conducted by AZETS, assessed three areas, finding one area fully effective and two areas needing improvement. Three recommendations for improvement were made, all accepted by management, with plans to address them. The full audit report is available as an annex.

This document contains an internal audit report from December 2020, assessing the Cairngorms National Park Authority's (CNPA) response to the COVID-19 pandemic. The CNPA quickly adapted to remote working, and maintained regular communication with staff to address wellbeing concerns. However, the report found their business continuity plan was only partly implemented, with key steps incomplete and lessons not consistently documented. The audit identified three areas for improvement focusing on completing the business continuity plan cycle, implementing a method for recording and prioritizing lessons learned, and developing a clear communications strategy. Recommendations were made for improvements and the Office Services Manager was assigned action items with deadlines in July and March 2021.

This document contains the Cairngorms National Park Authority's January 2021 Internal Audit Progress Report. It summarizes internal audit activities since the last meeting, confirming planned reviews for the upcoming quarter and noting any changes to the annual plan. Two audits have been changed: the Legacy Liabilities audit has been delayed to 2021/22, and the Outdoor Access Infrastructure review has been dropped due to new external guidance. The report also lists audits planned for the next quarter and asks the Audit and Risk Committee to review and approve the plan. Finally, the report shows the status of internal audits completed and underway during 2020/21.

This document contains a draft external audit plan for the Cairngorms National Park Authority (CNPA) for the financial year ending 31 March 2021. Prepared by Grant Thornton, the plan outlines the audit's methodology, which includes assessing risks of misstatement, focusing on financial sustainability and governance, and using a risk-based approach. Key risks identified include fraud in revenue and expenditure recognition, management override of controls, and the impact of Covid-19. The plan details the audit process, timeline, and responsibilities of both the auditors and the CNPA, and highlights planned communications regarding audit findings and emerging issues. The document also includes appendices detailing fees, fraud arrangements, and communications with those charged with governance.

This document contains an update on the Cairngorms National Park Authority's (CNPA) work to update its governance relationship with the Scottish Government. The CNPA's current Management Statement and Financial Memorandum (MSFM), last updated in 2010, will be replaced with a new Framework Document. The Audit and Risk Committee needs to review a template for this document and provide feedback. This process aligns with similar work the Scottish Government is undertaking with other Non-Departmental Public Bodies and ongoing CNPA governance reviews. The Director of Corporate Services will provide a project overview and timetable for the work at the next meeting.

This document contains a framework for how a National Park Authority (NDPA) in Scotland will operate. It outlines the relationship between the NDPA and the Scottish Government (SG), including their roles and responsibilities. The NDPA's main goals are to support sustainable economic growth and meet its statutory duties. The framework covers areas like governance, accountability, finances, risk management, staff, and property, ensuring the NDPA works efficiently and effectively. It emphasizes collaboration between the NDPA and the SG and compliance with relevant legislation and guidelines. The document also includes specific delegated financial authorities granted to the NDPA.