Audit & Risk Committee - September 2019
6 September 2019
Grantown on Spey - Dee & Spey Meeting rooms, CNPA HQ
This document contains the approved minutes of the Cairngorms National Park Authority’s Audit and Risk Committee meeting held on 6 September 2019. The meeting covered several topics including the approval of previous meeting minutes, updates on outstanding actions, internal audit reviews of the LEADER administration and risk management, the internal audit annual report, final accounts for 2018/19, and a strategic risk register update. The committee reviewed and approved various reports, discussed risk management strategies, and planned for future training. Several actions were assigned to address identified issues and to ensure ongoing compliance.
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This document contains a notice for a Cairngorms National Park Authority meeting. The Audit and Risk Committee will meet at 8.30 am on 6 September 2019, in the Spey and Dee meeting rooms at the Park Authority's headquarters in Grantown on Spey. The meeting's agenda and papers will be available online the Monday of that week. Anyone needing access requirements should contact the Park Authority office beforehand.
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This document contains the agenda for a Cairngorms National Park Authority Audit and Risk Committee meeting on 6 September 2019. The meeting, held in Grantown-on-Spey, included items for information, such as internal audit reviews of LEADER administration and risk management. Decisions were needed on the internal audit annual report, final accounts, a letter of representation for the final accounts and the external audit report. Discussion points included a strategic risk register update and a complaints log. Finally, the meeting also included the Audit and Risk Committee's annual report, a confidential session, and details of commercial sponsorship.
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This document contains the Cairngorms National Park Authority's internal audit review of the LEADER administration review. The Audit and Risk Committee is asked to consider the findings. An internal audit assessed processes to ensure compliance with the Leader Programme's service level agreement. The full report is available. No improvements were recommended, and the processes were rated as substantial.
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This document contains an internal audit report from May 2019, reviewing the Cairngorms National Park Authority's compliance with a Service Level Agreement (SLA) for the LEADER programme. The LEADER programme aims to support rural communities and businesses. The audit found that the Park Authority had sound internal controls in place, consistently applied, to ensure compliance with the SLA. There were no high or medium-risk findings, and zero recommendations were issued. The report assessed the effectiveness of project applications, approvals, and claim submissions, confirming that processes are in place to ensure the organisation meets the requirements of the agreement.
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This document contains an internal audit review of the Cairngorms National Park Authority's risk management. The Audit and Risk Committee is asked to consider the findings, which show that the Authority's risk management processes are largely effective. The review, part of the 2019-20 Internal Audit plan, found the processes to be "substantial," with only three minor recommendations for improvement, all of which have been accepted by management. A full report is available in Annex I.
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This document contains the Cairngorms National Park Authority's internal audit report on risk management from August 2019. The audit found that the park's system for managing risk is well-designed and consistently applied, providing substantial assurance. However, the report also makes three recommendations for improvement: developing a more comprehensive risk management procedure, implementing a more regular risk identification process, and clarifying the types of mitigating controls in place. The audit also notes some good practices, such as a developed risk strategy and clear roles and responsibilities. Finally, the report mentions two outstanding recommendations from a previous audit that require attention.
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This document contains the Cairngorms National Park Authority's internal audit annual report for 2018/19. The report, prepared by BDO, covers six audits resulting in thirteen recommendations. The overall opinion was that risk management and controls were effective, except for the business continuity plan, which needs further work. The Audit and Risk Committee is asked to review the report and consider any issues raised before reviewing the final accounts. All recommendations not fully implemented by the time of the follow-up report were flagged for implementation by 31 December 2019.
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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 control processes. The audit found that most controls were well-designed and effective, with only a few exceptions. Thirteen recommendations were made to improve these processes, and management was generally responsive and actively implementing them. The final report gives reasonable assurance that the Park Authority’s internal controls are sound, with one exception being the business continuity plan needing further work.
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This document contains a request from the Cairngorms National Park Authority's Audit and Risk Committee to approve the final accounts for the year 2018/19. The external auditors, Grant Thornton, are expected to give a positive opinion. The committee's role is to ensure good risk management and governance, advising the Accountable Officer (who is also the Chief Executive) and supporting them in their responsibilities. The committee has already reviewed its role for the previous year. Approval is needed before the accounts are submitted to Audit Scotland for final certification.
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This document contains the Cairngorms National Park Authority's annual report and accounts for 2018/19. It highlights the success of the EUROPARC conference, which brought many delegates to Scotland, and the progress made on various projects focusing on conservation, visitor experience, and rural development. The report includes financial statements, information on governance, staff, and risk management, demonstrating a commitment to sustainability and collaboration. It also covers the implementation of the organisation's development strategy and a review of its key performance indicators.
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This document contains the final accounts letter of representation for the Cairngorms National Park Authority's 2018/19 audit. The Audit and Risk Committee needs to review this letter, ensuring all information submitted is accurate and complete. The Chief Executive will sign the letter as the Accountable Officer. Grant Thornton, the Authority's auditors, will also present any further significant matters to the committee. The letter itself is included as an appendix.
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This document contains a representation letter from the Cairngorms National Park Authority to Grant Thornton UK LLP. It confirms the Authority's responsibilities in preparing its financial statements for the year ending 31 March 2019. The letter states that the Authority followed proper accounting practices, complied with all regulations, and disclosed all relevant information, including any potential issues or discrepancies. It also confirms that the Authority's financial statements give a true and fair view of its financial position and that any identified issues were not significant enough to require adjustments. The letter was approved by the Authority's Audit and Risk Committee on 6 September 2019.
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This document contains the external audit report for the Cairngorms National Park Authority for the 2018/19 financial year. Grant Thornton, the external auditors, reviewed the Authority's finances, performance, management, and governance. The Audit and Risk Committee is asked to review the report, focusing on significant audit risks and the action plan. Grant Thornton representatives will also highlight other important matters at the meeting.
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This document contains Grant Thornton's external audit annual report for the Cairngorms National Park Authority for the financial year ending 31 March 2019. The audit followed International Standards on Auditing and the Audit Scotland Code of Audit Practice. The auditors found the Authority's financial statements to be a true and fair view, with only minor adjustments needed. Significant audit risks, including fraud and management override of controls, were assessed and found to be adequately managed. The report also includes sections on the Authority's financial sustainability and governance arrangements, and a review of the annual report and accounts. Finally, the audit confirmed the Authority is well-prepared for Brexit and is managing its financial and governance arrangements effectively.
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This document contains an update on the Cairngorms National Park Authority's strategic risk management. The Audit and Risk Committee is asked to review an update to the Strategic Risk Register, which was last reviewed in August 2019. The update includes a summary of actions taken to manage risks, and an assessment of whether those risks are increasing, staying the same, or decreasing. The committee is also asked to consider if any risks are missing from the register.
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This document contains the Cairngorms National Park Authority's strategic risk register from September 6, 2019. It lists several risks, such as funding constraints, changes in government policy, and the impact of Brexit on EU funding. For each risk, the document outlines mitigation strategies and comments on the risk's trend over time. The register uses a color-coded system to indicate whether risks are managed, improving, stable, or worsening. The document also includes notes on the risk register’s purpose, methodology, and key terms.
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This document contains a complaints log for the Cairngorms National Park Authority. It summarises complaints received since May 2019. These include complaints about increased traffic due to a promotion, inappropriate staff actions, perceived insufficient protection of listed buildings, and the Park Authority's handling of a contact regarding a race. The document details the resolution information for each complaint, showing how long it took to respond and whether the complaint was upheld. The Audit and Risk Committee is asked to review this information.
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This document contains the final decision of the Scottish Public Services Ombudsman (SPSO) regarding a complaint about the Cairngorms National Park Authority. The complaint involved several allegations of unreasonable actions by the Authority concerning a planning application (2016/0060/DET), including misleading information, unreasonable time pressure on the planning committee, contravening planning guidance, unreasonable discharge of a planning condition, and failure to enforce planning conditions. The SPSO investigated, reviewing documentation and seeking independent planning advice. The Ombudsman found that none of the complaints were upheld.
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This document contains the Cairngorms National Park Authority's Audit and Risk Committee's annual report for September 2018 to September 2019. It summarizes the committee's activities, including reviewing financial accounts, overseeing internal and external audits by BDO and Grant Thornton, and managing risks. The report highlights the committee's oversight of risk management, review of accounting policies, and progress on previous audit recommendations. Overall, the internal and external audits showed the Authority's risk management and control systems to be largely effective, with only a few low-priority recommendations for improvement.
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