Audit & Risk Committee - June 2020

This document contains the draft minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held on 27 March 2020. The meeting covered several internal audit reviews, including staff appraisals, freedom of information requests, and project finance. The committee reviewed and endorsed the findings of these audits, making some minor recommendations and assigning action points for follow-up. Discussions also included updates on the strategic risk register, specifically addressing the impact of the COVID-19 pandemic, and plans for future internal and external audits. Several action points were assigned to relevant staff members to address issues arising from the various reports and discussions.

This document contains a draft internal audit plan for the Cairngorms National Park Authority for the year 2020/21. The plan, prepared by Scott-Moncrieff, proposes a higher level of internal audit input (75 days) than in previous years. This includes two advisory reviews focusing on outdoor access infrastructure management and data management system implementation. The plan also suggests reviewing the Authority's VAT status. Management will consider the deployment of these reviews based on budget and potential impact of COVID-19 restrictions. The plan also includes the internal audit of the Authority's role in the Cairngorms LEADER Programme, as required by agreement with the Scottish Government. The Audit and Risk Committee is asked to review and approve the plan.

This document contains the Cairngorms National Park Authority’s draft internal audit plan for 2020/21. The plan, created by Scott-Moncrieff, details how internal audits will help the Park Authority ensure it’s managing risks effectively and providing value for money. It uses a risk-based approach, focusing on key areas and coordinating with external audits to avoid duplication. The plan outlines the audit team, their responsibilities, and key performance indicators, plus a timetable and the systems to be audited. The document also includes a strategic risk register and an internal audit charter. The plan needs to be reviewed and approved by the Audit and Risk Committee.

This document contains an overview of the Cairngorms National Park Authority's risk management during the COVID-19 pandemic. It notes the Authority's existing strategic risk management approach and the creation of a temporary risk register (BCP Risk Register) to specifically address the immediate challenges of the pandemic. The document recommends reviewing the coverage of the BCP Risk Register and considering the appropriateness of the current risk management approach given the operational circumstances. The full strategic risk register will be reviewed later, once the immediate crisis is over.

This document contains a risk register for the Cairngorms National Park Authority's Business Continuity Planning (BCP) during the COVID-19 lockdown. The register identifies potential problems, such as being unprepared for changes in restrictions, national strategies not aligning with park priorities, and ineffective communication. Each risk has a likelihood and impact score, with mitigation actions to reduce risk. Risks with high scores need action; others are monitored. The document includes a key explaining the scoring system and details of preventative and remedial actions for each risk. Some risks, like maintaining equalities, are being monitored without immediate action. The document was updated several times in May 2020.

This document contains a complaints log for the Cairngorms National Park Authority. It presents information on the number and type of complaints received since December 2019. The Audit and Risk Committee is asked to review this information. The log shows how various complaints, such as those regarding the Capercaillie Project, a demolition in Aviemore, and board elections, were handled and resolved.