Audit & Risk Committee - May 2019

This document contains a notice for a Cairngorms National Park Authority meeting. The Audit and Risk Committee will meet at 9am on 3 May 2019 at Am Fasgadh, Highland Folk Museum in Newtonmore. The meeting's agenda and papers will be available online a week beforehand. Anyone needing access arrangements should contact the Park Authority office in advance.

This document contains the agenda for the Cairngorms National Park Authority's Audit and Risk Committee meeting on 3 May 2019 at 9 am. The meeting, held at Am Fasgadh, Highland Folk Museum in Newtonmore, included items such as welcoming attendees, reviewing minutes from previous meetings, electing a vice-chair, and internal audit reviews of business continuity and audit recommendations. Other discussion points included a review of the risk register, a complaints log, and the terms of reference. The next meeting was scheduled for 6 September 2019 in Braemar.

This document contains the Cairngorms National Park Authority's internal audit review of business continuity. The review, conducted by BDO, assessed the park's plans and found them to be largely substantial. Seven recommendations for improvement were made, ranging in severity from high to low. The Audit and Risk Committee is asked to consider the findings and endorse the management's response to these recommendations. A full report is included as an annex.

This document contains an April 2019 internal audit report on the Cairngorms National Park Authority's business continuity planning. The audit found limited assurance in the plan's design and effectiveness, highlighting several weaknesses. These included an incomplete and redacted business continuity plan, a lack of clear action plans for restoring critical functions, insufficient risk assessments and business impact analyses, and the absence of regular testing and staff training. The report offers seven recommendations for improvement, focusing on updating and fully distributing the plan, developing detailed action plans, conducting thorough risk assessments, implementing a testing schedule, and providing comprehensive staff training.

This document contains an internal audit review of the Cairngorms National Park Authority's progress on implementing recommendations from previous audits. The review looked at 43 recommendations, finding that 40% were fully implemented, 19% partially implemented or superseded, and 26% not yet due. Seventeen percent of recommendations for action lacked implementation within set timeframes. Despite challenges such as a new office and a conference, 78% of actions were completed or partially addressed. The remaining actions are considered low-risk and will receive appropriate attention.

This document contains a draft internal audit report for the Cairngorms National Park Authority, completed in April 2019. The report reviews the implementation of previous internal audit recommendations. Of 43 recommendations, 17 were fully implemented, seven were partially implemented, seven were not implemented, and one was superseded. The report details the status of each recommendation, including management responses and revised recommendations where necessary. The audit focused on areas like financial management, risk management, and IT general controls. The Park Authority made reasonable progress, but continued focus is needed to address outstanding recommendations.

This document contains the Cairngorms National Park Authority's 2019/20 internal audit plan. Prepared by Claire Robertson of BDO, it proposes an audit plan and charter. The plan was developed after consulting with management and reviewing the Authority's risk register. The plan's approval is needed by the Audit and Risk Committee, as the internal audit of LEADER is a requirement of the Service Level Agreement with the Scottish Government.

This document contains the Cairngorms National Park Authority's internal audit annual report for 2018-19. BDO LLP, the internal auditors, reviewed the Park Authority's risk management, governance, and internal controls. Their assessment found the systems were mostly effective, with only minor exceptions, except for business continuity planning, which needs further work. Thirteen recommendations were made to improve processes, and management responded positively, showing commitment to implementing the suggestions. The report's findings were shared with the Audit Committee, and the external auditors also had access to the information.

This document contains an update on the Cairngorms National Park Authority's strategic risk management. It reviews actions taken and the current status of risks identified in the Strategic Risk Register, initially adopted in May 2018. The document asks the Audit and Risk Committee to review this update, consider any further updates or new risks, and assess whether some existing risks can be removed from the register due to recent improvements. The annex provides details on risk management actions and the current status of each risk.

This document contains a strategic risk register for the Cairngorms National Park Authority. It lists various risks, such as funding constraints, changes in government policy, and challenges in managing multiple large-scale projects. For each risk, the document outlines mitigation strategies and comments on the current status and trend of the risk. The overall aim is to manage these risks effectively to support the achievement of the Park Authority's objectives.

This document contains the Cairngorms National Park Authority's Audit and Risk Committee's terms of reference. The committee is asked to review these terms and consider any needed changes to their scope and oversight. The current terms are included in an annex to this document. The committee will review the terms and decide if updates are necessary.

This document contains the terms of reference for three committees within the Cairngorms National Park Authority: the Audit and Risk Committee, the Staffing and Recruitment Committee, and the Finance and Delivery Committee. Each committee has six members (three forming a quorum), with the Chief Executive and other staff in attendance but without voting rights. External auditors and, in the case of the Staffing and Recruitment Committee, a Scottish Government representative also attend. The committees' responsibilities range from overseeing financial planning and risk management, to staff recruitment, performance reviews, and the implementation of the Park's strategic plans. All committees are permanent, but membership and chairs are reviewed every three years.