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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 11/12/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 


Title: INTERNAL AUDIT REVIEW: PROCUREMENT 

Prepared by: LISA MacDONALD, DELOITTE 

ALISTAIR HIGHET, FINANCE MANAGER 

DAVID CAMERON, HEAD OF CORPORATE SERVICES 

Purpose 

To present Deloitte’s internal audit findings on their review of the Authority’s procurement 
processes. 

Recommendations 

The Committee is asked to: 
a) Consider the internal auditor’s findings on the operation of the Authority’s 
procurement processes, as set out in Annex 1; 
b) Endorse or amend the management responses to the recommendations for action. 

Executive Summary 

Deloitte, the Authority’s internal auditors, have undertaken a review of the Authority’s 
procurement processes as part of the agreed annual internal audit plans. The Internal 
Auditor’s report is presented in full at Annex 1 to this paper. 

The review finds that in 2 of 8 areas of control, arrangements in place are adequate. In the 
remaining 6 areas, arrangements in place offer scope for improvement. 

Seven recommendations for action are highlighted (6 at priority 2 and 1 at priority 3). 

All recommendations have been accepted by the Head of Corporate Services and Finance 
Manager. The Deloitte report set out at Annex 1 includes draft management responses to 
these recommendations, including suggested responsibility and timescale for action where 
appropriate.