CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 2 08/03/2019

CAIRNGORMS NATION­AL PARK AUTHORITY AUDIT & RISK COMMITTEE

FOR DECISION

Title: INTERN­AL AUDIT REVIEW: FIN­AN­CIAL PLAN­NING REVIEW

Pre­pared by: CLAIRE ROBERTSON, SCOTT PETERSON, BDO

Pur­pose

This paper presents BDO’s intern­al audit review of the Authority’s resource man­age­ment arrange­ments and con­trol systems.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s find­ings on the Authority’s arrange­ments for resource man­age­ment; b) Endorse the man­age­ment responses to recom­mend­a­tions for action raised by the intern­al auditor.

Exec­ut­ive Summary

1. The Park Authority’s intern­al aud­it­ors, BDO, have under­taken a review of resource man­age­ment as part of the agreed ²⁰¹⁸⁄₁₉ intern­al audit plan. The full report of the review is attached at Annex I to this paper.

2. The report grades both design and imple­ment­a­tion of arrange­ments for resource plan­ning as sub­stan­tial. No recom­mend­a­tions for improve­ment actions were raised by the BDO.

Dav­id Camer­on 6 Feb­ru­ary 2019 davidcameron@​cairngorms.​co.​uk