Audit and Risk Com­mit­tee — Paper 3

24 Novem­ber 2023

Page 1 of 2

For dis­cus­sion

Title: Intern­al Audit Report ²⁰²³⁄₂₄ – Cairngorms 2030 (Her­it­age Hori­zons) Programme

Pre­pared by:

• Dav­id Camer­on, Deputy Chief Exec­ut­ive and Dir­ect­or of Cor­por­ate Ser­vices (Cov­er Paper)
• Eliza­beth Young & Stephanie Hume, Azets (Intern­al Audit Report)

Pur­pose

This paper presents the intern­al audit review of the Park Authority’s gov­ernance and report­ing arrange­ments for the Cairngorms 2030 (Her­it­age Hori­zons) Programme.

Recom­mend­a­tions

The Com­mit­tee is asked to:

a) Review the find­ings of the intern­al audit report.

b) Endorse the man­age­ment responses to the intern­al audit recom­mend­a­tions for improve­ment to controls.

Sup­port­ing information

The intern­al aud­it­ors have com­pleted their review of the Park Authority’s gov­ernance and report­ing arrange­ments for the Cairngorms 2030 (Her­it­age Hori­zons) Pro­gramme. This review was under­taken as part of the approved ²⁰²³⁄₂₄ intern­al audit pro­gramme. The audit work has been com­mis­sioned at this point to sup­port the Park Authority’s learn­ing from the devel­op­ment phase of this Pro­gramme and pre­pare for the deliv­ery phase of the pro­gramme in the event of fund­ing for this phase being secured. The intern­al audit report is presen­ted in full at Annex 1 to this paper.

The report iden­ti­fies two recom­mend­a­tions for action to fur­ther improve the cur­rent con­trol envir­on­ment with­in this Pro­gramme and the Park Author­ity. The report also provides a wel­come endorse­ment of the robust­ness of the gov­ernance and report­ing arrange­ments designed and deployed for the Pro­gramme over the last two years. All recom­mend­a­tions have been accep­ted by man­age­ment and responses provided in the attached report.

Page 2 of 2

Dav­id Camer­on, 16 Novem­ber 2023