Cairngorms Nation­al Park Author­ity (CNPA)

Extern­al Audit Plan for the fin­an­cial year end­ing 31 March 2020

Audit and Risk Com­mit­tee 6 Decem­ber 2019

DRAFT PLAN ONLY FOR ACCOUNT­ABLE OFFICER & AUDIT AND RISK COM­MIT­TEE (Pending Fee Confirmation)

Joanne Brown Engage­ment Leader

John Boyd Seni­or Manager

Our audit at a glance

Our audit plan­ning mater­i­al­ity for Cairngorms Nation­al Park Author­ity (CNPA) is set at £140,000, being approx­im­ately 2% of gross expendit­ure based on ²⁰¹⁹⁄₂₀ budget. This is based on our assess­ment of what mis­state­ment either indi­vidu­ally or in aggreg­ate could be sig­ni­fic­ant as to be mis­lead­ing to the users of fin­an­cial state­ments. Our mater­i­al­ity bench­mark is oper­at­ing expendit­ure, that we con­sider a suit­able bench­mark for pub­lic entit­ies. We will revis­it our mater­i­al­ity through­out our audit includ­ing updat­ing to reflect the unaudited fin­an­cial statements.

Per­form­ance mater­i­al­ity is set at 75% of over­all mater­i­al­ity. This is con­sist­ent with the pri­or year reflect­ing our audit know­ledge and under­stand­ing with no mater­i­al adjust­ments in the pri­or year.

Sig­ni­fic­ant audit risks are: man­age­ment over­ride of con­trols; the risk of fraud in rev­en­ue recog­ni­tion; and, the risk of fraud in expendit­ure recog­ni­tion as set out in Fin­an­cial Report­ing Council’s (FRC) Prac­tice Note 10.

Our audit is under­taken in accord­ance with the Audit Scot­land Code of Audit Prac­tice and reflects the wider scope nature of pub­lic audit. In accord­ance with Audit Scot­land guid­ance, we con­sider CNPA to be a smal­ler body for the pur­poses of wider scope respons­ib­il­it­ies. There­fore the focus of our audit work will be on fin­an­cial sus­tain­ab­il­ity and gov­ernance state­ment disclosures.

At the plan­ning stage we have iden­ti­fied no oth­er areas of par­tic­u­lar audit risk. We will con­tin­ue to review audit risk through­out the year in order to be able to detect and respond to any par­tic­u­lar areas of oth­er audit risk which may arise.

Con­tents

Sec­tion	Page
1. Over­arch­ing prin­ciples of our audit and audit timeline	4
2. Respect­ive responsibilities	5
3. Audit pro­cess and timetable	6
4. Mater­i­al­ity	7
5. A risk based audit methodology	8
6. Sig­ni­fic­ant fin­an­cial state­ment risks	9
7. Oth­er audit areas	12
8. Audit deliverables	13

Appen­dices:

1. Fees and independence
2. Fraud arrange­ments
3. Com­mu­nic­a­tion with those charged with governance

Over­arch­ing prin­ciples of our audit

Our audit is risk based and under­taken in accord­ance with the Inter­na­tion­al Stand­ards on Audit­ing (ISAs) (UK) and the Audit Scot­land Code of Audit Prac­tice 2016 (‘the Code’). Our over­all object­ive is a effect­ive, qual­ity-focused extern­al audit which adds value through wider insights and chal­lenge. Our audit found­a­tions are:

• Pro­fes­sion­al scepticism
• A focus on audit risks and key areas of man­age­ment judgement
• Deliv­er­ing a qual­ity audit through our exper­i­enced pub­lic sec­tor audit team, use of data ana­lyt­ics to focus our audit and under­stand­ing of the organisation
• Clear and upfront com­mu­nic­a­tions, with reg­u­lar com­mu­nic­a­tion dur­ing the year
• Report­ing with focused actions which will sup­port you in improv­ing your controls/​operations

Extern­al Audit Plan

The Extern­al Audit Plan sum­mar­ises our respons­ib­il­it­ies in accord­ance with ISAs and the Code:

• Respect­ive responsibilities
• Our audit pro­cess and timeline
• Mater­i­al­ity
• Our risk based audit approach to the audit of the fin­an­cial statement
• Our wider scope respons­ib­il­it­ies as applic­able to smal­ler bod­ies cov­er­ing fin­an­cial sus­tain­ab­il­ity and the annu­al gov­ernance statement

Con­tinu­ous improve­ment and adding value

Our aim is to add value to CNPA through our extern­al audit work. This will be delivered through deliv­er­ing a high-qual­ity audit. Spe­cific­ally for CNPA we will also under­take the fol­low­ing arrangements:

• Con­tinu­ous learn­ing and development
• Robust and effect­ive audit methodology

Respect­ive Responsibilities

As set out in the Code of Audit Prac­tice there are a num­ber of key respons­ib­il­it­ies you as an organ­isa­tion are respons­ible for, and oth­ers, as appoin­ted aud­it­ors we are respons­ible for. These are sum­mar­ised below:

Area	Account­able Officer and CNPA’s Respons­ib­il­it­ies	Our Respons­ib­il­it­ies	How do we do this in practice
Cor­por­ate governance	Estab­lish­ing arrange­ments for prop­er con­duct of its affairs, Leg­al­ity of activ­it­ies and trans­ac­tions, Mon­it­or­ing adequacy and effect­ive­ness of arrange­ments (inc role of those charged with governance)	Under­take stat­utory duties and com­ply with pro­fes­sion­al engage­ment and eth­ic­al stand­ards, Provide an ISA com­pli­ant opin­ion on fin­an­cial state­ments and where appro­pri­ate reg­u­lar­ity of trans­ac­tions, Review and report on, as appro­pri­ate, oth­er inform­a­tion eg annu­al gov­ernance state­ments, man­age­ment com­ment­ary, remu­ner­a­tion reports	By review­ing and provid­ing judge­ments and con­clu­sions on CNPA’s arrange­ments includ­ing those in rela­tion to fin­an­cial sus­tain­ab­il­ity and gov­ernance state­ment as applic­able to smal­ler bodies
Fin­an­cial statements	Pre­par­ing fin­an­cial state­ments which give a true and fair view of their fin­an­cial pos­i­tion, Main­tain­ing account­ing records and work­ing papers, Put­ting in place sys­tems of Intern­al Con­trol and main­tain­ing prop­er account­ing records	Noti­fy the Aud­it­or Gen­er­al when cir­cum­stances indic­ate a stat­utory report may be required, Demon­strate com­pli­ance with wider pub­lic audit scope in accord­ance with Audit Scotland’s Code of Audit Prac­tice and applic­able guid­ance as applic­able to smal­ler bod­ies cov­er­ing fin­an­cial sus­tain­ab­il­ity and gov­ernance state­ment disclosures	Fin­an­cial pos­i­tion and arrange­ments for ensur­ing fin­an­cial sus­tain­ab­il­ity in the medi­um to longer term
Fin­an­cial position	Prop­er arrange­ments to ensure fin­an­cial pos­i­tion is soundly based and respons­ib­il­ity to ensure arrange­ments secure Value for Money	Con­trib­ut­ing to Audit Scot­land Per­form­ance Reports, Provid­ing reg­u­lar updates to Audit Scot­land to share aware­ness of cur­rent issues across our audit clients	Review of oth­er inform­a­tion in line with our know­ledge and under­stand­ing of CNPA, Ongo­ing dia­logue and engage­ment with Audit Scot­land dur­ing the year
Fraud and error	Estab­lish­ing appro­pri­ate arrange­ments for pre­ven­tion and detec­tion of fraud, error, irreg­u­lar­it­ies, bribery and cor­rup­tion and affairs are prop­erly managed	Noti­fy Audit Scot­land of any cases of money laun­der­ing or fraud, Con­trib­ute to Audit Scot­land tech­nic­al guidance	Provid­ing quarterly fraud updates to Audit Scot­land and inform­a­tion on any money laun­der­ing, Sup­port Audit Scot­land through enga­ging in tech­nic­al guid­ance publications

Audit pro­cess and timeline

Our planned audit timeline is detailed below. In accord­ance with the Code of Audit Prac­tice and Audit Scot­land Plan­ning Guid­ance, we are required to under­take and report on a range of areas. The dia­gram below sum­mar­ises our planned audit timetable for ²⁰¹⁹⁄₂₀, and out­put both to CNPA and Audit Scotland.

Mater­i­al­ity

We under­take your audit in accord­ance with Inter­na­tion­al Stand­ards on Audit­ing (UK) (ISAs) and the Audit Scot­land Code of Audit Prac­tice (May 2016). On an annu­al basis we are required to give an opin­ion as to wheth­er the Fin­an­cial Statements:

• Give a true and fair view
• Have been prop­erly pre­pared in accord­ance with rel­ev­ant legis­la­tion and standards
• Audited parts of the remu­ner­a­tion and staff report have been pre­pared in accord­ance with the guidance
• Reg­u­lar­ity of expendit­ure and income
• The wider inform­a­tion con­tained in the fin­an­cial state­ments e.g. Account­ab­il­ity Report; Dir­ect­ors Report and Gov­ernance State­ment is con­sist­ent with our audit know­ledge and the fin­an­cial statements

Basis for materiality

We determ­ine fin­an­cial state­ment mater­i­al­ity based on a pro­por­tion of the total oper­at­ing expendit­ure. This approach is con­sist­ent with our pri­or year mater­i­al­ity determ­in­a­tion. We have determ­ined CNPA’s mater­i­al­ity to be £140,000, which equates to approx­im­ately 2% of your budgeted total oper­at­ing expendit­ure for the year.

Per­form­ance materiality

Per­form­ance mater­i­al­ity rep­res­ents the amount set for the fin­an­cial state­ments as a whole to reduce the prob­ab­il­ity that the aggreg­ate of uncor­rec­ted and undetec­ted mis­state­ments exceed mater­i­al­ity. Based on our audit exper­i­ence we have retained this for ²⁰¹⁹⁄₂₀ at 75%, being £105,000. Per­form­ance mater­i­al­ity determ­ines those accounts which test­ing will be under­taken on and the level of sample test­ing per­formed where applic­able. Per­form­ance mater­i­al­ity is set at 75% of over­all mater­i­al­ity. This is con­sist­ent with the pri­or year reflect­ing our audit know­ledge and under­stand­ing with no mater­i­al adjust­ments in the pri­or year.

Our mater­i­al­ity reflects our pro­fes­sion­al judge­ment of the mag­nitude of an omis­sion or mis­state­ment that, indi­vidu­ally or in the aggreg­ate, could reas­on­ably be expec­ted to influ­ence the eco­nom­ic decisions of the users of the fin­an­cial state­ments. We will apply a lower mater­i­al­ity threshold on review of the Remu­ner­a­tion and Staff report to ensure that remu­ner­a­tion has been dis­clos­ure with­in appro­pri­ate bandings.

We will update our mater­i­al­ity based on the unaudited ²⁰¹⁹⁄₂₀ fin­an­cial state­ments. Dur­ing the course of our audit engage­ment, we will con­tin­ue to assess the appro­pri­ate­ness of our materiality.

Report­ing to those charged with governance

Whilst our audit pro­ced­ures are designed to identi­fy mis­state­ments which are mater­i­al to our opin­ion on the fin­an­cial state­ments as a whole, we nev­er­the­less report to the Audit Com­mit­tee any unad­jus­ted mis­state­ments of less­er amounts to the extent that these are iden­ti­fied by our audit work. Under ISA 260 (UK) ​‘Com­mu­nic­a­tion with those charged with gov­ernance’, we are required by audit­ing stand­ards to report uncor­rec­ted omis­sions or mis­state­ments oth­er than those which are ​‘clearly trivi­al’ to those charged with gov­ernance. We have determ­ined this threshold to be £7,000, being 5% of materiality.

A risk based audit methodology

A core part of audit plan­ning is under­stand­ing CNPA and the wider envir­on­ment in which it oper­ates. This is our fourth year as the extern­al aud­it­ors of the Board appoin­ted under the Audit Scot­land frame­work. Through our audit plan­ning pro­ced­ures we con­sider a range of factors to assess the risk of mater­i­al mis­state­ment to the fin­an­cial state­ments. Sig­ni­fic­ant risks are defined by ISAs (UK) as risks that, in the judge­ment of the aud­it­or, require spe­cial audit con­sid­er­a­tion. In identi­fy­ing risks, audit teams con­sider the nature of the risk, the poten­tial mag­nitude of mis­state­ment, and its like­li­hood. Sig­ni­fic­ant risks are those risks that have a high­er risk of mater­i­al mis­state­ment. Our risk assess­ment includes the following;

• Con­sid­er­a­tion of crit­ic­al account­ing estim­ates includ­ing accru­als and account­ing for Invest­ment in the Nation­al Parks Part­ner­ship LLP (fully impaired) and recog­ni­tion of LEAD­ER pro­ject income.
• Assess­ment of inher­ent risk factors includ­ing changes in the organisation’s activ­it­ies and environment
• Under­stand­ing of entity level con­trols and the con­trol envir­on­ment, includ­ing IT controls
• Fin­an­cial and oper­a­tion­al per­form­ance dur­ing the year, includ­ing pres­sures in deliv­er­ing out­comes while oper­at­ing with­in fin­an­cial resources limits

Iden­ti­fied Sig­ni­fic­ant risks

• Risk of fraud in expendit­ure recognition
• Man­age­ment over­ride of controls
• Risk of fraud in rev­en­ue recognition

We con­tin­ue to assess the risk of mater­i­al mis­state­ment and our response to these risks through­out our audit. With­in our Annu­al Audit Report we will report to you the con­clu­sions from our audit pro­ced­ures over these risks, includ­ing any fur­ther risks iden­ti­fied or changes to our planned audit response.

Sig­ni­fic­ant fin­an­cial state­ment risks

Under­stand­ing and its environment

CNPA’s primary source of rev­en­ue is core rev­en­ue fund­ing. For ²⁰¹⁹⁄₂₀, the Author­ity has budgeted for Scot­tish Gov­ern­ment fund­ing of £4.565 mil­lion and small uplift in cap­it­al fund­ing to take total fund­ing to £240,000 (2018÷19: £200,000). How­ever, the author­ity faces chal­lenges in meet­ing its fin­an­cial tar­gets. The lift­ing of the Scot­tish Pub­lic sec­tor pay cap will cre­ate addi­tion­al fin­an­cial pres­sures in ²⁰¹⁹⁄₂₀, as staff costs rep­res­ent the most sig­ni­fic­ant cost for the organ­isa­tion. In addi­tion, the poten­tial impact of EU With­draw­al cre­ates addi­tion­al uncer­tainty and oppor­tun­ity to the Authority.

Over the medi­um to longer term the Author­ity recog­nises the chan­ging stra­tegic con­text for the Nation­al Park Author­ity and in par­tic­u­lar the trans­ition to deliv­er­ing the pri­or­it­ies set out in the new Nation­al Park Part­ner­ship Plan as well as rel­ev­ant Scot­tish Gov­ern­ment pri­or­it­ies. The Cor­por­ate Plan includes fin­an­cial fore­casts over the next three fin­an­cial years. This includes a pro­jec­ted flat cash grant in aid set­tle­ment over the peri­od of the plan and mod­er­ate oth­er sources of rev­en­ue. The fin­an­cial plan includes fore­cast uplifts in oper­at­ing costs how­ever suf­fi­cient resources to con­tin­ue to sus­tain oper­a­tion­al per­form­ance and the deliv­ery of the Authority’s stra­tegic objectives.

Risk area	Areas of focus	Descrip­tion of risk
Risk of fraud in expendit­ure recognition	Oth­er Expendit­ure (at the year end) (Com­plete­ness), Pay­ables (Com­plete­ness, Valuation)	Oper­at­ing expendit­ure is under­stated or not treated in the cor­rect peri­od (risk of fraud in expendit­ure). As payroll expendit­ure is well fore­cast and agree­able to under­ly­ing payroll sys­tems, there is less oppor­tun­ity for the risk of mis­state­ment in this expendit­ure stream. We there­fore focus on non-pay expendit­ure includ­ing oper­a­tion­al plan expendit­ure and oth­er oper­at­ing costs. We con­sider the risk to be par­tic­u­larly pre­val­ent around the year end and there­fore focus our test­ing on cut-off of non-pay expenditure.

Audit Response

• Walk­throughs of the con­trols and pro­ced­ures over oper­a­tion­al plan expendit­ure and oth­er oper­at­ing costs.
• Per­form sub­stant­ive test­ing (at an elev­ated risk level) expendit­ure recog­nised post year end to identi­fy if there is any poten­tial understatement
• Test­ing post year end bank state­ments and review of minutes to identi­fy any poten­tial unre­cor­ded liabilities
• Review­ing accru­als and deferred income around the year end to con­sider if there is any indic­a­tion of under­state­ment of bal­ances held through con­sid­er­a­tion of account­ing estimate

Sig­ni­fic­ant fin­an­cial state­ment risks

Risk area	Areas of focus	Descrip­tion of risk
Risk of fraud in rev­en­ue recognition	Income from Con­tracts (at the year end) (Occur­rence, Com­plete­ness), Receiv­ables (Exist­ence, Completeness)	As set out in ISA 240 there is a pre­sumed risk that rev­en­ue may by mis­stated due to improp­er recog­ni­tion of rev­en­ue. In 2018⁄19, CNPA received £4 mil­lion in rev­en­ue fund­ing from the Scot­tish Gov­ern­ment. While mater­i­al, we con­sider this fund­ing to be well fore­cast and dir­ectly agreed to Scot­tish Gov­ern­ment fund­ing let­ter and draw down. We there­fore con­sider the oppor­tun­ity and incent­ive to manip­u­late this rev­en­ue stream as low and rebut the pre­sumed risk around rev­en­ue recog­ni­tion over rev­en­ue resource alloc­a­tion. We there­fore con­sider the risk of fraud in rev­en­ue recog­ni­tion to be present in mater­i­al rev­en­ue streams recog­nised with­in con­tract income, being pro­ject fund­ing income (2018÷19: £1.6 mil­lion) and oth­er income (2018÷19: £700,000)..

Audit Response

• Walk­throughs of the con­trols and pro­ced­ures over pro­ject fund­ing recov­er­ies and oth­er income.
• Per­form sub­stant­ive test­ing (at an elev­ated risk level) over pro­ject fund­ing and oth­er income recog­nised in the final two months of the year and post year end trans­ac­tions where there is an increased risk of fraud­u­lent recog­ni­tion of rev­en­ue. We will ensure that these are cor­rectly accoun­ted for in the fin­an­cial statements.
• Eval­u­ation of the exist­ence of receiv­ables bal­ances held at 31 March 2020 through agree­ing bal­ances held to invoices and/​or oth­er sup­port­ing records.
• Per­form income cut-off pro­ced­ures and sub­stant­ive test­ing over pre and post year end bal­ances, over pro­ject fund­ing and oth­er income streams.
• A focus on recov­er­ab­il­ity of bal­ances through agree­ing a sample of debt­or bal­ances (at an elev­ated risk level) and agree­ing to post year end cash receipt.

Sig­ni­fic­ant fin­an­cial state­ment risks

Risk area	Areas of focus	Descrip­tion of risk
Man­age­ment over­ride of controls	Journ­als, Account­ing Estimates	As set out in ISA 240 there is a pre­sumed risk that man­age­ment over­ride of con­trols is present in all entit­ies. This risk area includes the poten­tial for man­age­ment to use their judge­ment to influ­ence the fin­an­cial state­ments as well as the poten­tial to over­ride CNPA’s con­trols for spe­cif­ic trans­ac­tions. We con­sider those key judge­ments that are most sus­cept­ible to sig­ni­fic­ant audit risk of man­age­ment over­ride are those over expendit­ure recog­ni­tion. These are areas where man­age­ment has the poten­tial to influ­ence the fin­an­cial state­ment through estim­ate and judgement.

Audit Response

Account­ing estimates:

In assess­ing the risk of man­age­ment over­ride, con­sider those key account­ing estim­ates and judge­ments that could impact on the organ­isa­tions fin­an­cial res­ults and where there is an inher­ently increased risk of fraud­u­lent mis­state­ment or where man­age­ment bias could res­ult in a mater­i­al mis­state­ment. In response to the sig­ni­fic­ant audit risk we will:

• Con­sider the design of con­trols in place over key account­ing estim­ates and judgements
• Review account­ing estim­ates for man­age­ment bias / indic­a­tion of fraud that could res­ult in mater­i­al mis­state­ment. This will include review of estim­ates as at 31 March 2020 and ret­ro­spect­ive review of those estim­ates as at 31 March 2019 includ­ing those with regards the LEAD­ER project.

Journ­als testing:

We will use our data ana­lyt­ics tool to sup­port our eval­u­ation of journ­al trans­ac­tions dur­ing the year. In response to the sig­ni­fic­ant risk we will:

• Assess the design of con­trols in place over journ­al entries, includ­ing how these are pre­pared, author­ised and pro­cessed onto the fin­an­cial ledger;
• Will risk assess the journ­als pop­u­la­tion to identi­fy large or unusu­al journ­al entries, such as those that are not incurred in the nor­mal course of busi­ness, or those entries that may be indic­at­ive of fraud or error that could res­ult in mater­i­al mis­state­ment. We will test these journ­als to ensure they are appro­pri­ate and suit­ably recor­ded in the fin­an­cial ledger and cor­rectly recor­ded in the fin­an­cial statements;
• We will per­form tar­geted test­ing of trans­ac­tions around the fin­an­cial year end review­ing those journ­als are large or oth­er­wise appear unusu­al to under­stand the rationale for the transaction.

Oth­er audit areas

Going con­cern considerations

As aud­it­ors, we are required to ​“obtain suf­fi­cient appro­pri­ate audit evid­ence about the appro­pri­ate­ness of management’s use of the going con­cern assump­tion in the pre­par­a­tion and present­a­tion of the fin­an­cial state­ments and to con­clude wheth­er there is a mater­i­al uncer­tainty about the entity’s abil­ity to con­tin­ue as a going con­cern” (ISA (UK) 570).

We will review management’s assess­ment of the going con­cern assump­tion and eval­u­ate the dis­clos­ures in the fin­an­cial state­ments, along­side our assess­ment based on sub­stant­ive test­ing and audit procedures.

Work­ing with intern­al audit

We will aim to not duplic­ate the work of your intern­al aud­it­ors. We will con­sider the intern­al plan for ²⁰¹⁹⁄₂₀ and identi­fy any par­tic­u­lar areas rel­ev­ant to our audit respons­ib­il­it­ies and any area of risk which may impact on our planned test­ing approach. We will con­tin­ue to con­sider intern­al audit work through­out the year and main­tain and ongo­ing, open, dia­logue with intern­al audit.

Intern­al con­trol environment

Through­out our audit plan­ning and field­work we will con­tin­ue to devel­op our under­stand­ing of the over­all con­trol envir­on­ment (design) as related to the fin­an­cial state­ments. In par­tic­u­lar we will:

• Con­sider pro­ced­ures and con­trols around related parties, journ­al entries and oth­er key entity level controls.
• Per­form walk­through pro­ced­ures on key con­trols around iden­ti­fied risk areas includ­ing income, payroll expendit­ure, oth­er expendit­ure, journ­al entries and mater­i­al areas of man­age­ment estim­ate and judge­ment includ­ing the LEAD­ER pro­ject recoveries.

Wider scope approach – Smal­ler body arrangements

For smal­ler bod­ies the Audit Scot­land Code of Prac­tice per­mits aud­it­ors to not apply the full wider scope audit. In our judge­ment, tak­ing into account the nature of CNPA oper­at­ing activ­ity and income and expendit­ure streams, we feel it is appro­pri­ate to con­tin­ue to treat you as a smal­ler body under the Code. How­ever, in accord­ance with Audit Scot­land plan­ning guid­ance, we will update our under­stand­ing of your arrange­ments for ensur­ing fin­an­cial sus­tain­ab­il­ity as well as your gov­ernance arrange­ments in place to sup­port dis­clos­ures con­tained with­in the annu­al gov­ernance state­ment included with­in your fin­an­cial statements.

Audit deliv­er­ables

As set out in the Code of Audit Prac­tice, as appoin­ted aud­it­ors we have a num­ber of wider report­ing respons­ib­il­it­ies bey­ond the audit of the fin­an­cial state­ments. Below we sum­mar­ise the key areas of work dur­ing our ²⁰¹⁹⁄₂₀ audit, includ­ing expec­ted report­ing under Audit Scotland’s Code of Audit Prac­tice and audit plan­ning guid­ance (2018÷19 Guid­ance on Plan­ning the Audit)

Require­ment	How we will report our findings
Annu­al accounts	Extern­al audit plan, Extern­al auditor’s opin­ion on the fin­an­cial state­ments, Annu­al extern­al audit report find­ings from our audit work of the fin­an­cial statements
Wider scope audit dimensions	Annu­al extern­al audit report (audit find­ings report) as applic­able to smal­ler bod­ies (fin­an­cial sus­tain­ab­il­ity and gov­ernance statement)
Emer­ging issues	Com­mu­nic­at­ing through­out our audit emer­ging issues through­out the year
Cor­res­pond­ence queries	Provid­ing responses to any cor­res­pond­ence received based on our audit know­ledge and under­stand­ing and the res­ults of any review as agreed with Audit Scotland
Money laun­der­ing and fraud	Report­ing cases to the Nation­al Crime Agency of an instances of money laun­der­ing at the Board and iden­ti­fied frauds to Audit Scotland
Tech­nic­al guidance	Provid­ing responses to Audit Scot­land con­sulta­tions on draft Tech­nic­al Guid­ance notes for Auditors.

Appen­dices

Appendix 1: Fees and independence

Appendix 2: Fraud arrangements

Appendix 3: Com­mu­nic­a­tion with the Account­able Officer