Audit & Risk Committee - September 2020

This document contains the minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held on 12 June 2020. The meeting covered several topics including the approval of previous meeting minutes, a review of outstanding actions, and the presentation and approval of the 2020/21 internal audit plan. Discussion also included risk management, business continuity planning in response to the COVID-19 pandemic, an update on external audit processes, and a review of complaints. No significant action points arose from the meeting, except for the ongoing work on the Audit and Risk Committee induction pack and risk mitigation for the LEADER Accountable Body role.

This document contains an internal audit review of the Cairngorms National Park Authority's LEADER administration and accountable body controls. The audit assessed compliance with a Service Level Agreement (SLA) with the Scottish Government. The audit found no need for improvements, concluding that the Authority's controls are effective in meeting their objectives. The full audit report is available as an annex.

This document contains an August 2020 internal audit report on the LEADER administration within the Cairngorms National Park Authority. The audit found that the Authority's procedures for the LEADER programme are effective and follow good practice, with clear roles and responsibilities in place. A review of applications and claims revealed no issues, and the controls are operating as expected. The report also noted that the Scottish Government’s LARC IT system is being used effectively. No areas for improvement were identified.

This document contains a progress report on the Cairngorms National Park Authority's internal audit for 2020/21. It summarizes the audit activity since the last meeting, outlining completed reviews (one completed – LEADER Administration) and those planned for the next quarter (VAT Health Check, Outdoor Access Infrastructure, Follow up Part 1, and a Progress Report). The report also invites comments on its format and content. An appendix details the progress of the 2020/21 audit plan, showing planned and actual completion dates for various audits.

This document contains the Cairngorms National Park Authority's annual report and accounts for 2019/20. It details the Park Authority's work across conservation, visitor experience, and rural development, highlighting achievements such as the development of a Youth Action Team and the hosting of the Net Zero with Nature Conference. The report includes a financial summary showing total income of £8,436,000 and operational costs of £8,444,000, a breakdown of expenditure by theme, and key performance indicators. Finally, it covers corporate governance, staff information, and the Authority's response to the COVID-19 pandemic.

This document contains a representation letter from the Cairngorms National Park Authority to Grant Thornton UK LLP, their auditors. The letter confirms the Authority’s responsibilities for preparing accurate financial statements for the year ending 31 March 2020, in accordance with relevant laws and standards. It details that all aspects of the financial statements, including assets, liabilities, and related party transactions, have been reviewed and are fairly presented. Minor, immaterial misstatements were noted but did not require adjustments. The letter also confirms the Authority’s ongoing financial viability and that all relevant information has been provided to the auditors.

This document contains an external audit report for the Cairngorms National Park Authority for the financial year ending 31 March 2020. The audit, conducted by Grant Thornton, found the financial statements to be a true and fair view of the organisation's finances. The report covers several key aspects of the Authority's finances, including responding to significant audit risks (such as fraud and management override of controls), the internal control environment, and materiality. The audit also reviewed the Authority's financial arrangements, planning, and sustainability, noting the impact of the Covid-19 pandemic. Finally, the report included an unmodified audit opinion, along with recommendations for improving financial planning and reporting.

This document contains an update on the Cairngorms National Park Authority's risk management. It reviews the Strategic Risk Register, which was adopted in 2019 and regularly reviewed since, and the Business Continuity Plan (BCP) Risk Register, updated to consider the impact of COVID-19. The document asks the Audit and Risk Committee to comment on the Strategic Risk Register, review the updated BCP Risk Register, and suggest any necessary changes to the BCP's risk management approach. The Committee is also asked to identify any gaps in risk coverage related to the Authority's corporate plan objectives.

This document contains a risk register prepared by the Cairngorms National Park Authority to manage business continuity planning during the COVID-19 pandemic lockdown and exit phases. The register lists potential risks, such as unpreparedness for changes in restrictions, misalignment with national strategies, and issues with internal communications and resource allocation. Each risk is assessed for likelihood and impact, and mitigation strategies are proposed. The register is reviewed by the Management Team and Operational Management Group, with risks requiring action having a score of 16 or more (or 15 if the impact is above 3). Risks with lower scores are monitored. The document details several risks and preventative and remedial actions related to operations, communications, staff wellbeing, and resources.

This document contains a complaints log for the Cairngorms National Park Authority, covering complaints received since June 2020. The log details the nature of each complaint and how it was resolved, with most issues dealt with within 20 days. Several complaints involved social media posts by board members and were investigated by David Cameron. One complaint about the Capercaillie Project was referred to the Scottish Public Services Ombudsman for review, and others were passed on to the Ethical Standards Commission. Final response letters to complainants regarding social media issues were not always sent within the 20-day target.