Audit and Risk Com­mit­tee Paper 1

21 June 2023

Page 1 of 2

For Decision

Title: Intern­al Audit Report ²⁰²²⁄₂₃: Payroll and Expenses

Pre­pared by:

• Paper: Dav­id Camer­on, Deputy Chief Executive
• Annex: Eliza­beth Young, Chief Intern­al Aud­it­or; Stephanie Hume, Seni­or Audit Man­ager; Lauren MacLean, Seni­or Intern­al Aud­it­or, Azets

Pur­pose

This paper presents the intern­al audit review of the Park Authority’s payroll and expenses pro­cesses, as part of the approved ²⁰²²⁄₂₃ intern­al audit plan.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al aud­it­ors’ report and find­ings; b) Endorse the man­age­ment responses to recom­mend­a­tions for future action and sys­tem improvements.

Exec­ut­ive Summary

Azets, the Park Authority’s intern­al aud­it­ors, have com­pleted the review of the payroll and expenses pro­ced­ures and policies in place with­in the organ­isa­tion. Their review was under­taken as part of the approved intern­al audit plan for ²⁰²²⁄₂₃.

The intern­al audit report is presen­ted in full at the Annex to this paper.

The seni­or man­agers respons­ible for this area of the organisation’s oper­a­tions have dis­cussed the find­ings and draft report and have accep­ted all the recom­mend­a­tions set out in the attached report. Man­age­ment responses to recom­mend­a­tions for improve­ment actions have been provided and are set out in the Annex. A num­ber of actions have already been taken to imple­ment recom­mend­a­tions in the peri­od between sight of the draft report and Azets’ find­ings and the present­a­tion of the report to the Com­mit­tee meet­ing. Time­frames for future actions are set out along with the man­age­ment responses.

Audit and Risk Com­mit­tee Paper 1

21 June 2023

Page 2 of 2

Dav­id Cameron