Audit and Risk Committee - September 2023

This document contains the draft minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held virtually on 21 June 2023. The meeting wasn't fully attended, but proceeded anyway, with decisions approved later by email. The minutes cover several topics including approval of previous meeting minutes, action points, declarations of interest, internal audit reports on payroll and expenses, and the annual report. Discussion also included business continuity plans, risk management, and external audit strategy. The committee made recommendations on various topics and approved several items in principle. The next meeting is scheduled for 22 September 2023.

This document contains an internal audit report on the Cairngorms National Park Authority's risk management. Azets, an audit firm, reviewed the Park Authority's approach, finding eight areas needing improvement. Four were considered significant risks ("amber"), and four were less serious ("yellow"). The Park Authority has accepted all recommendations and plans to update its risk management strategy by November 2023. The audit highlighted the need for clearer and more consistent methods of identifying and reporting risks.

This document contains the Cairngorms National Park Authority's Internal Audit Report 2023/24 on Risk Management. The report concludes that while the Park Authority has a risk management framework in place, improvements are needed. These include developing operational risk registers, consistently scoring and reviewing risks, and formalising working practices within an updated strategy. The report identifies several areas for improvement and offers recommendations, including updating the risk management strategy, implementing operational risk registers, and improving the risk scoring methodology. A management action plan outlines steps to address these recommendations with deadlines ranging from March to December 2024.

This document contains the results of an internal audit of the Cairngorms National Park Authority's spending and creditor management. The audit, carried out by Azets, found the Park Authority has a generally good system in place, with only minor areas needing improvement. Three recommendations for action were made; one rated as moderate risk, and two as low risk. Management has accepted these recommendations and will address them in the coming months.

This document contains the Cairngorms National Park Authority's 2023/24 internal audit report on expenditure and creditors. The audit found that the Park Authority generally has good controls in place for managing spending, with strong practices in supplier validation and purchase reviews. However, a few minor areas for improvement were identified, mainly regarding documentation and procedures for tracking expenditures and managing supplier accounts. These issues, while not significant risks, could be strengthened to improve efficiency and transparency. The report includes recommendations and a management action plan to address these areas.

This document contains the Cairngorms National Park Authority's September 2023 Internal Audit Progress Report. It summarizes internal audit activities since the last meeting, noting the completion of audits on expenditure and creditors, and risk management. A consultancy approach will be used for the finance system review, providing feedback to management throughout the process. The report outlines plans for upcoming audits on health and safety, heritage horizons, and follow-up reports, and requests the Audit and Risk Committee to review and approve these plans.

This document contains an update on information requests received by the Cairngorms National Park Authority. The report covers the period from April 2021 to the first quarter of 2023/2024, detailing the number of requests under the Freedom of Information (Scotland) Act and Environmental Information (Scotland) Regulations. Two-thirds of requests were handled under the Freedom of Information (Scotland) Act, and the total number of requests has been significantly lower in 2022/2023 and 2023/2024 compared to the previous two years. The Park Authority's performance in meeting requests within statutory timescales has been consistently high, exceeding 95% over the last three years. Most requests come from Corporate Services, followed by Planning and Place and Conservation. There have been very few internal reviews or referrals to the Scottish Information Commissioner.

This document contains the Cairngorms National Park Authority's Audit and Risk Committee's annual report for 2022-2023. The report covers the Committee's activities, including reviewing the Authority's accounts and managing risk. The final accounts for 2021/22 were delayed due to a lack of staff at the external auditors. The report details the Committee's oversight of internal and external audits, risk management strategies, and key findings from internal audits, including recommendations for improvements in areas such as peatland restoration. The Committee also reviews the Authority’s handling of freedom of information requests. Overall, the report shows that the Authority has good governance and internal control systems but highlights areas for ongoing improvement and monitoring.