CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 2 06/12/19

CAIRNGORMS NATION­AL PARK AUTHORITY AUDIT & RISK COMMITTEE

FOR DECISION

Title: INTERN­AL AUDIT REVIEW: EXPENSE CLAIMS PRO­CESS REVIEW

Pre­pared by: CLAIRE ROBERTSON, BDO TONY BAR­RIE, BDO

Pur­pose

To present the intern­al auditor’s Expense Claims Pro­cesses Review.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s find­ings; b) Endorse the man­age­ment responses to recom­men­ded actions.

Exec­ut­ive Summary

1. As part of the 2019 – 20 Intern­al Audit plan, it was agreed that Intern­al Audit would carry out an eval­u­ation of the arrange­ments in place sur­round­ing travel and staff expenses claimed and paid with­in the Author­ity. The full report is attached as Annex I to this paper.

2. Both the design and oper­a­tion­al effect­ive­ness of the Authority’s pro­cesses are graded as mod­er­ate. Two medi­um level and five low level recom­mend­a­tions for improve­ment actions were raised by the intern­al aud­it­ors and have been accep­ted by management.

Danie Ral­ph, Fin­ance Man­ager 20 Novem­ber, 2019 danielralph@​cairngorms.​co.​uk