Audit and Risk Committee Paper 3 - procurement lessons learned

This document contains a paper that reflects on the lessons learned regarding procurement controls at the Cairngorms National Park Authority. It discusses how the Park Authority's operations have significantly expanded, leading to increased procurement activity and a need for improved formal controls. The board is asked to discuss the lessons learned from the Park Authority's approach to developing internal procurement controls. The paper also highlights the importance of ensuring adequate resources are allocated to corporate support functions and recommends considering a fuller risk assessment due to significant organisational changes.