Audit & Risk Committee - September 2021

This document contains the agenda for the Cairngorms National Park Authority's Audit and Risk Committee meeting on 10 September 2021. The meeting, held via video link, included items such as reviewing the minutes from the previous meeting, declarations of interest, and progress reports on internal and external audits. Financial accounts for 2020/21 were also to be discussed and approved, along with strategic risk management. Finally, the meeting was to include a complaints log review and any other business. The next meeting was scheduled for 29 October 2021.

This document contains the Cairngorms National Park Authority's September 2021 Internal Audit Progress Report. It summarizes internal audit activities since the last meeting, confirming planned reviews for the next quarter and noting any changes to the annual plan. The report shows that fieldwork for the Leader Administration audit is complete, and work has begun on the follow-up. The report also outlines the audits planned for the next quarter and requests the Audit and Risk Committee to review and approve the plan.

This document contains the 2020/21 final accounts for the Cairngorms National Park Authority. It's asking the Audit and Risk Committee to approve these accounts before they're sent to Grant Thornton and Audit Scotland for final approval. The document explains the committee's role in reviewing the accounts and ensuring good financial management, risk management, and governance. Grant Thornton, the park authority's external auditors, are expected to give an unqualified audit opinion. The committee has already reviewed the accounts and is recommending their final approval and signature by the Chief Executive.

This document contains the Cairngorms National Park Authority's Annual Report and Accounts for 2020/21. It details the Park Authority's key personnel, strategic aims and priorities, financial performance (achieving a break-even position), and operational highlights. The report also covers accountability, governance, risk management, and sustainability efforts, including progress toward a net-zero emission target. Finally, it includes financial statements and notes, along with information about staff remuneration and union activities.

This document contains a representation letter from Grant Thornton UK LLP to the Cairngorms National Park Authority. The letter confirms that the Authority's financial statements for the year ending 31 March 2021 were prepared correctly, following all relevant guidelines and laws. It states that all significant assumptions used were reasonable, and that any identified misstatements were not material. The letter also confirms the Authority's compliance with all legal and contractual obligations and its effective internal controls to prevent fraud. Finally, the letter was approved by the Cairngorms National Park Authority's Audit and Risk Committee on 10 September 2021.

This document contains the Cairngorms National Park Authority's external audit report for the 2020/21 financial year. Grant Thornton, the external auditors, reviewed the Authority's finances, performance, and governance. The Audit and Risk Committee is asked to review the report, focusing on significant audit risks and the action plan. Grant Thornton will also highlight other important matters at the meeting.

This document contains a draft external audit report for the Cairngorms National Park Authority, covering the financial year ending 31 March 2021. The report, prepared for the Accountable Officer and Auditor General for Scotland, states that an unmodified audit opinion was issued on the annual report and accounts. The audit found no major issues, with only minor disclosure adjustments identified, and no fraud or material errors were detected. The report also covers the wider scope audit and the Authority's financial sustainability and governance arrangements. A significant recommendation focuses on improving processes and controls regarding the administration of funds from the National Lottery Heritage Fund award.

This document contains a strategic risk management review for the Cairngorms National Park Authority. The Audit and Risk Committee needs to review the Authority's risk register, updating it to reflect the Heritage Horizons programme. This includes considering the impact of staff turnover on projects and the effect of social media on the Authority's reputation. The committee will also assess if the current risk register adequately covers the Authority's strategic objectives and if the mitigation actions are sufficient.

This document contains a strategic risk register for the Cairngorms National Park Authority, dated 10 September 2021. It lists various risks, such as funding constraints, the impact of COVID-19, staffing shortages, and reliance on external partnerships. For each risk, the document identifies responsible parties, mitigation strategies, comments on the risk's current status, and trends in the risk's severity over time (March, June, and September 2021). The document also includes notes on risk management processes and a key explaining the visual representation of risk trends.

This document contains an update on information requests received by the Cairngorms National Park Authority (CNPA) during 2020-2021 and the first quarter of 2021-2022. In 2020-2021, the CNPA received 37 requests, with all but one answered on time. The delay was due to a recording error. Three internal reviews were requested, with two confirming the CNPA's response and one partially confirmed after further information was found. During the first quarter of 2021-2022, 12 requests were received, with two responses delayed due to staff absences. Increased requests for detailed correspondence contributed to these delays. One request had information partly withheld due to an ongoing police investigation, and one internal review resulted in partial confirmation after further information was found.

This document contains a Cairngorms National Park Authority (CNPA) information request scorecard for 2020-21. It shows that thirty-seven information requests were received, with thirty-six responded to within the statutory timescale. Nine requests were delayed, averaging nine days each. The data is broken down by request type (Freedom of Information (FOI), Environmental Information Regulations (EIR), and Subject Access) and service area. Appeals and their outcomes are also detailed.

This document contains information about the Cairngorms National Park Authority's (CNPA) handling of information requests from 2020 to 2022. In the year to March 31st 2021, twelve requests were received; ten were responded to within the required timescale, with an average delay of five days for the remaining two. The data breaks down requests by type (Freedom of Information, EIR, Subject Access), service area, and shows the outcomes of appeals. Most requests were responded to on time, although some delays occurred due to factors such as staff leave.

This document contains a complaints log for the Cairngorms National Park Authority from September 2020 to September 2021. It details twelve complaints, ranging from concerns about raptor poisoning and development issues to lack of support for community events and staff conduct. Most complaints were handled within the 20 working days guideline, with three resolved more quickly. Several complaints dealt with raptor poisoning, and a few were more criticisms than formal complaints. The number of complaints increased slightly compared to the previous year. The complaints log was prepared by Kate Christie, Head of Organisational Development.