Audit and Risk Committee - November 2024

This document contains the minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held online on 27 September 2024. The meeting covered the approval of previous meeting minutes, a review of the 2023/24 financial accounts (praised for excellent results and minimal overspend), external audit updates, internal audit plans, and strategic risk registers. Discussions included clarifying discrepancies in carbon emission reduction figures, addressing accounting policy changes, and reviewing the procurement process. The committee approved the annual report and accounts, subject to minor amendments, and endorsed management responses to recommendations. Action points were assigned for updates on specific issues to be reported at future meetings.

This document contains an internal audit report follow-up for the Cairngorms National Park Authority. The report, prepared by Azets, reviews management actions taken on previous audit recommendations. Twenty-eight open actions were carried forward from the last report; ten were completed, leaving twenty-four still open. Seven new recommendations were added. The report highlights progress on many actions, noting some delays due to other projects and the complexity of implementing recommendations. The Audit and Risk Committee is asked to note the progress made and any outstanding actions.

This document contains the Cairngorms National Park Authority's internal audit report, specifically a follow-up on management actions from April 2024 to November 2024. The report summarizes the progress made by management in completing actions identified in previous audit reports. It shows that twenty-nine percent of actions were completed, fifty-four percent were partially complete, and fourteen percent were incomplete. The report recommends management focus on completing older, higher priority actions and includes appendices detailing action status by report, outstanding actions, and audit risk categorisations.

This document contains an internal audit progress report for the Cairngorms National Park Authority for the year 2024/25. Prepared by Azets and presented by Elizabeth Young, the report details the progress made on the internal audit program. One report on Operational and Financial Planning is complete. A project on Cairngorms 2030 is underway, with a report planned for April 2025. Another project on Cyber Security is also planned, with a report due in April 2025. The report concludes by summarizing the overall progress of the audit program.

This document contains the Cairngorms National Park Authority's November 2024 internal audit progress report. It summarizes internal audit activities since the last meeting, confirming planned reviews for the next quarter. One review, "Follow Up Part 1," is complete, and fieldwork has begun on the "Cairngorms 2030" review. The report also outlines the plan for the next quarter, including reports due to the April 2025 Audit and Risk Committee, and requests approval of this plan from the committee.

This document contains information on the Cairngorms National Park Authority's strategic risk registers. The Audit and Risk Committee will review the adequacy of the Park Authority's risk management position, as shown in the strategic risk register. The most recent register was reviewed on 21 October 2024, and another register is under review as part of the quarterly reporting schedule. The committee will receive an updated version of the second register at its next meeting. The committee is asked to consider the current coverage of both registers and share their opinions.

This document contains a risk register for the Cairngorms National Park Authority (CNPA), detailing various risks and the mitigation strategies in place as of 27 September 2024. The risks cover several areas including financial resources (funding constraints and securing match funding), staffing (skill gaps, recruitment challenges, and pay issues), technical systems (IT infrastructure and business continuity planning), and reputational risks (managing stakeholder expectations). Each risk is assessed for its impact and likelihood, with a corresponding risk score and planned actions to reduce the risks, including ongoing liaison with the Scottish Government, staff recruitment and training, and improvements to IT systems. The document also shows the current status, trend, and responsible party for each risk.

This document contains an action plan to improve the Cairngorms National Park Authority's procurement processes. It was created in response to an internal audit and sets out actions to improve procedures and internal controls. The plan includes updating policies and procedures, formalising controls, providing staff training, and developing key performance indicators. Three actions are already complete, and progress is being made on others. Monthly progress reports will be given to the committee.

This document contains an update on information requests and complaints to the Cairngorms National Park Authority. It covers Freedom of Information (Scotland) Act (FOISA), Environmental Information (Scotland) Regulations (EIR), and data protection requests from September 2023, focusing on financial years 23/24 and 24/25. The report shows that the number of requests was slightly lower in 24/25 than in 23/24, but the Park Authority met statutory timescales in over 95% of cases. Few internal reviews or referrals to the Scottish Information Commissioner were needed. The report also details the number and types of complaints received, showing most were resolved quickly and efficiently.