Audit Pro­gress Report

Cairngorms Nation­al Park Author­ity — Year end­ing 31 March 2024

June 2024

Con­tents

1. Audit Pro­gress
2. Audit Scot­land publications

This doc­u­ment is to be regarded as con­fid­en­tial to the Cairngorms Nation­al Park Author­ity. It has been pre­pared for the sole use of the Cairngorms Nation­al Park Author­ity. No respons­ib­il­ity is accep­ted to any oth­er per­son in respect of the whole or part of its con­tents. Our writ­ten con­sent must first be obtained before this doc­u­ment, or any part of it, is dis­closed to a third party.

01 Audit Progress

Status of the ²⁰²³⁄₂₄ audit

This report sum­mar­ises the pro­gress of our ²⁰²³⁄₂₄ audit as of 12 June 2024. We have com­pleted the plan­ning and inter­im phases of the audit and have made sub­stan­tial pro­gress with the field­work phase of the audit. We are on course to com­plete the audit and report to the Audit and Risk Com­mit­tee in line with the tar­get dates com­mu­nic­ated in our Annu­al Audit Plan. How­ever, at this stage we have iden­ti­fied one issue which may affect deliv­ery of the audit. This relates to out­stand­ing inform­a­tion from MyC­SP which officers require for the Remu­ner­a­tion and Staff Report pen­sion disclosures.

We have met reg­u­larly with the fin­ance team as the audit pro­gresses and we will con­tin­ue to do so. We intend to present our Annu­al Audit Report to the Septem­ber 2024 meet­ing of the Audit and Risk Committee.

Changes to our audit approach

We provided details of our inten­ded audit approach in our Annu­al Audit Plan. We have not made any changes to our audit approach or sig­ni­fic­ant and enhanced risks iden­ti­fied, which remain as:

• Man­age­ment Over­ride of Con­trols – Sig­ni­fic­ant Risk
• Expendit­ure recog­ni­tion (Oper­a­tion­al Plan Expendit­ure) – Enhanced Risk
• Recog­ni­tion of rev­en­ue (Oper­a­tion­al Plan Income) – Enhanced Risk.

Mater­i­al­ity

Our pro­vi­sion­al mater­i­al­ity at the plan­ning stage of the audit was set at £0.263m using a bench­mark of 2% of total expendit­ure, with per­form­ance mater­i­al­ity set at £0.184m. Our final assess­ment of mater­i­al­ity, based on the unaudited annu­al accounts, is mater­i­al­ity at £0.291m using the same bench­mark, and per­form­ance mater­i­al­ity at £0.204m. We have also revised our clearly trivi­al threshold (a report­ing threshold) to £9,000.

Audit pro­gress (con­tin­ued)

The table below sets out the pro­gress of the ²⁰²³⁄₂₄ audit.

Audit area	Status	Descrip­tion
Plan­ning and Risk Assessment	Completed/​On Track	We have com­pleted our work in this area in line with the annu­al audit plan.
Inter­im	Completed/​On Track	We have com­pleted our work in this area in line with the annu­al audit plan.
Field­work	Completed/​On Track	We have made sub­stan­tial pro­gress with the field­work phase of the audit.
Com­ple­tion	Completed/​On Track	We are on course to com­plete the audit and report to the Audit and Risk Com­mit­tee in line with the tar­get dates communicated.

Legend:

• Completed/​On Track
• Delayed/​Off Track
• Not achieved

02 Audit Scot­land publications

The Aud­it­or Gen­er­al for Scot­land pub­lished the fol­low­ing blog in Octo­ber 2023 which may be of interest to com­mit­tee members:

• Tough decisions ahead on cli­mate change

In this blog the Audit Gen­er­al high­lights that cli­mate change remains an audit pri­or­ity for him. He explores the chal­lenges, includ­ing fin­an­cial, facing the pub­lic sec­tor in redu­cing car­bon emis­sions. He con­firms that his next major cli­mate change report will be on how Scot­land is plan­ning to decar­bon­ise how we heat our homes.

Con­tact

For­vis Mazars

Tom Reid Dir­ect­or tom.​reid@​mazars.​com

For­vis Maz­ars LLP is the UK firm of For­vis Maz­ars Glob­al, a lead­ing glob­al pro­fes­sion­al ser­vices net­work. For­vis Maz­ars LLP is a lim­ited liab­il­ity part­ner­ship registered in Eng­land and Wales with registered num­ber OC308299 and with its registered office at 30 Old Bailey, Lon­don, EC4M 7AU. Registered to carry on audit work in the UK by the Insti­tute of Chartered Account­ants in Eng­land and Wales. Details about our audit regis­tra­tion can be viewed at www​.auditre​gister​.org​.uk under ref­er­ence num­ber C001139861. VAT num­ber: GB 839 8356 73

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