Audit and Risk Committee - June 2024

This document contains the agenda for the Cairngorms National Park Authority's Audit and Risk Committee meeting on 21 June 2024. The meeting, held online, will cover various topics including welcoming attendees, approving previous meeting minutes, reviewing procurement, a finance system replacement, the annual audit report, an external audit update, a procurement action plan, governance actions, and risk registers. The next meeting is scheduled for 27 September 2024.

This document contains the draft minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held on 19 April 2024. The meeting covered several topics, including the approval of previous meeting minutes, a review of Value Added Tax (VAT) status for the Cairngorms 2030 programme, the 2023/24 annual audit plan, a governance statement, and internal audit reports. Discussions also included management actions following up on previous audits, the internal audit plan for 2024/25, a strategic risk register review, and lessons learned from LEADER grant funding. Several action points were assigned to address outstanding issues and improve processes.

This document contains the Cairngorms National Park Authority's internal audit report for 2023/24. The report, prepared by Azets, gives the Park Authority's internal control system a largely positive review, noting only significant weaknesses in procurement processes. The Audit and Risk Committee is asked to review the full report, accept the auditor’s opinion, and include both the opinion and a plan to address procurement issues in the Governance Statement.

This document contains the Cairngorms National Park Authority's internal audit annual report for 2023/24. The report, completed in June 2024 by Azets, found the Park Authority's internal control systems generally effective, except for some weaknesses in procurement. The audit covered 62 days of work and met all planned objectives. Significant issues were found in procurement processes and risk management, although progress has been made to address these issues. The report also highlighted shortcomings in health and safety procedures. The audit's methodology and practices are deemed compliant with Public Sector Internal Audit Standards, as confirmed by an external quality assessment.

This document contains an audit progress report for the Cairngorms National Park Authority, covering the year ending 31 March 2024, and was compiled in June 2024 by Forvis Mazars. The audit is progressing well, with the planning and interim phases complete and substantial progress made on fieldwork. A minor issue related to outstanding information may affect the final report's delivery. The final audit report will be presented in September 2024. The report also notes a blog published by the Auditor General for Scotland in October 2023, which highlights the challenges of reducing carbon emissions and plans to decarbonize home heating in Scotland.

This document contains an action plan to improve the Cairngorms National Park Authority's procurement processes. The plan, created by Louise Allen, Head of Finance and Corporate Operations, addresses issues raised in an internal audit. It includes updating policies, formalising controls, providing staff training, and developing key performance indicators. The plan will be reviewed again in September, after the recruitment of a new Procurement Officer, to assess progress and refine the timeline for completion.

This document contains an update on the Cairngorms National Park Authority's Code of Conduct. The Park Authority's Code follows the Standards Commission for Scotland's model code, but needs updating to include provisions for handling quasi-judicial and regulatory matters. The Governance Committee reviewed this, and further changes to the code and related guidance are suggested. The Standards Commission held a hearing concerning a complaint against a former board member. The Park Authority will provide further training to board members on the Code of Conduct and will review its processes to ensure transparency.

This document contains a paper for the Cairngorms National Park Authority's Audit and Risk Committee. It's about reviewing the Park Authority's strategic risk management. The paper asks the Committee to check if the risk registers (one for the Park and one for the Cairngorms 2030 programme) are complete and suggest any changes. The current registers are included, with suggested updates highlighted in red. The Committee is invited to give its opinion on these suggestions and the overall status of the registers.

This document contains a risk assessment for the Cairngorms National Park Authority. The assessment highlights several key risks, including financial constraints impacting resource allocation, challenges in securing match funding for projects, insufficient staffing skills in areas like procurement and construction management, and difficulties in tackling wildlife crime. Other risks include a competitive recruitment market, the need for improved IT systems and business continuity plans, and potential reputational damage due to unrealistic expectations or stakeholder disagreements. The document details existing mitigation strategies and planned actions to address these risks, including ongoing liaison with the Scottish Government, staff recruitment and training, and improvements to internal systems and processes.

This document contains a risk assessment report for a project. It lists several potential problems, like project delays, insufficient funding, and staffing shortages. Each risk has a probability and impact level assigned, along with mitigation strategies and assigned responsibility. The report shows that some issues are ongoing, while others are closed or have mitigation plans in place. Overall, the document provides an overview of potential risks and actions being taken to address them.