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 of the previous meeting, considering the 2020/21 final accounts, and discussing the external audit report. Other topics included strategic risk management, performance scorecards, and a complaints log. The next meeting was scheduled for 29 October 2021.

This document contains a September 2021 progress report on internal audits for the Cairngorms National Park Authority. It summarizes internal audit activity since the last meeting, confirming planned reviews for the next quarter and noting any changes to the annual plan. The report shows that fieldwork is complete for one audit (Leader administration) and has begun on a follow-up part one. The document also includes a plan for the next quarter, outlining reports due to be presented to the October 2021 Audit and Risk Committee, and asks the committee to approve the plan and provide feedback on the report's format and content.

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 ensuring the accounts are accurate and that proper risk management and governance processes were followed. Grant Thornton, the Park Authority's external auditors, are expected to give a positive audit opinion. The Chief Executive, who is also the Accountable Officer, will then sign the approved accounts.

This document contains the Cairngorms National Park Authority's annual report and accounts for 2020/21. It covers the Park Authority's key personnel, strategic aims, financial performance (achieving a break-even position), and operational highlights. The report notes the significant impact of the COVID-19 pandemic on operations, along with the Authority's response, including a Green Recovery Plan and increased funding. Key achievements included woodland expansion, peatland restoration efforts, and progress on the Cairngorms Nature Strategy. The document also details the Authority's governance, risk management, and commitment to sustainability and equality. Financial statements and notes are included as appendices.

This document contains a representation letter from Grant Thornton UK LLP to the Cairngorms National Park Authority. It confirms that the Authority's financial statements for the year ending 31 March 2021 were prepared correctly, following all applicable rules and standards. The letter also states that all necessary checks were made and that there were no significant issues found, including no unrecorded liabilities or material misstatements. The letter's approval was recorded by the Cairngorms National Park Authority 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, and to endorse management's responses to any issues raised. The auditors will also highlight other important matters at the committee 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 by Grant Thornton for the Accountable Officer and the Auditor General for Scotland, concludes with an unmodified audit opinion on the annual report and accounts. The audit found no material misstatements, though some minor disclosure adjustments were identified. A significant finding was the awarding of £12.6 million from the National Lottery Heritage Fund to the Authority. The report also includes sections on the audit process, materiality, significant risks and how these were addressed, and an action plan with a recommendation to ensure the efficient administration of the NLHF funds.

This document contains a report to the Cairngorms National Park Authority's Audit and Risk Committee. The report reviews the Park Authority's strategic risk management, focusing on the Heritage Horizons programme. It asks the committee to review the Authority’s strategic risk register, suggesting updates and mitigation actions. The report highlights a specific risk concerning reputation, impacted by social media, and another concerning staff turnover affecting project delivery. Finally, it requests the committee consider the risk management implications of the Heritage Horizons programme's development.

This document contains a strategic risk register for the Cairngorms National Park Authority, detailing various risks and mitigation strategies. The risks cover several areas including resourcing (public funding, EU funding, staff and IT), project delivery, and reputational issues. Mitigation strategies are primarily preventative, focusing on proactive planning, improved communication, and diversification of income streams. The register tracks each risk's trend over time (March, June, and September 2021), indicating whether the risk is managed, lowering, static, or increasing.

This document contains an update on the Cairngorms National Park Authority's (CNPA) performance in handling information requests during 2020-21 and the first quarter of 2021-22. In 2020-21, the CNPA received 37 requests, with all but one answered on time. Three internal reviews were requested, and the CNPA's responses were largely upheld. During the first quarter of 2021-22, 12 requests were received, with two slightly delayed due to staff leave. Increased requests for detailed correspondence led to further delays, and one request was partially withheld due to an ongoing police investigation. One internal review was partially confirmed following additional information being found.

This document contains a report on the Cairngorms National Park Authority's (CNPA) handling of information requests from April 2020 to March 2021. Thirty-seven requests were received in total: twenty-one Freedom of Information (FOI) requests, fourteen Environmental Information Regulations (EIR) requests, and two subject access requests. Ninety-seven point three percent of requests were answered within the statutory timescale, with an average delay of nine days for those outside this period. The report also breaks down the requests by service area and shows the outcomes of appeals.

This document contains information about the Cairngorms National Park Authority's (CNPA) handling of information requests during 2020-21 and the first quarter of 2021-22. A total of twelve requests were received in the first quarter of 2021-22, ten of which were responded to within the required timeframe. The report also shows the breakdown of requests by type (Freedom of Information, Environmental Information Regulations and Subject Access) and service area, along with the outcomes of appeals. Two requests were outside of the statutory timescale, primarily because of staff absence, and the average delay was five days.

This document contains a complaints log for the Cairngorms National Park Authority from September 2020 to September 2021. It details twelve complaints, ranging from issues like raptor poisoning and development concerns to lack of support for a health walk and ranger behavior. Most complaints were investigated and responded to within 20 working days; three were resolved much faster. The report notes a slight increase in complaints compared to the previous year and that no complaints were escalated to the Scottish Public Services Ombudsman (SPSO).