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CAIRNGORMS NATIONAL PARK AUTHORITY 
AUDIT COMMITTEE 
Paper 2 13/02/04 
CAIRNGORMS NATIONAL PARK AUTHORITY

AUDIT COMMITTEE 
Title: AUDIT PLANNING MEMORANDUM 2003/04 
Prepared by: JANE HOPE, INTERIM CHIEF EXECUTIVE 

Purpose 
For information - to give the Audit Committee sight of the memorandum from our external 
auditor, setting out the objectives and approach which Audit Scotland will adopt in 
conducting their external audit for 2003/04. The final page summarises the 3 main areas of 
audit activity, and when there are due to report. 

Recommendations 
That the committee note the memorandum, and in particular: 
- There are a number of minor errors which will be notified to the Auditor in writing, along 
with any other points noted by the Committee. 
- The audit fee will be £8,900 (para 2.1) which is within the CNPA budget. 
- Given the auditor’s reporting dates set out in the last page, it is suggested that Audit 
Committee meeting dates for 2004 are set as follows in order to consider the reports: 
	-7 May 04 (next available Board meeting date after 31 March 
	-13 August 04 (next available Board meeting day after 30 June, avoiding July 
	holiday period,)
	-January 05 (to consider reports from 30 Nov and 31 Dec). 

Executive Summary 
The Audit Planning Memorandum is issued by Audit Scotland, and sets out the background 
to the external audit, the audit objectives and approach, method of reporting, and the auditor’s 
fee. 

AUDIT PLANNING MEMORANDUM FOR 2003/04 AUDIT 

Background 

1. CNPA’s external auditor, as specified in the National Parks (Scotland) Act, is Audit 
Scotland. Bob Clark, of Audit Scotland has been appointed to lead the external audit 
programme, and he has now forwarded the memorandum (The Audit Planning 
Memorandum) which sets out the arrangements for the 2003/04 audit. 
2003/04 Audit 

2. The final page of the memorandum sets out the audit activities for 2003/04 as follows: 

Audit Activity 		Period of Fieldwork 	Planned Output 		Target Output Date 
Main accounting system 	Feb-Mar 2004 		Report 			31 March 04 
Corporate governance 
arrangements 		Apr-May 2004 		Report 			30 June 2004 
Final Accounts 		Oct-Nov 2004 		Auditor’s report 	30 Nov 2004 
						Report on the Audit	31 Dec 2004 

3. It is therefore proposed that the Audit Committee arranges meetings as follows to 
consider these reports: 
- 7 May 04 (next available Board meeting date after 31 March) 
- 13 August 04 (next available Board meeting day after 30 June, avoiding July 
holiday period.) 
- January 05 (to consider reports from 30 Nov and 31 Dec). 

4. Subject to agreement on Paper 3, there is likely to be a need for an Audit Committee 
meeting in early April to assess bids for the internal auditor contract. 

5. Taking all meetings held to date, and those proposed, the Audit Committee will have 
met 5 times in the 12 month period from its first meeting in December 03; it is 
scheduled (on the above proposals) to meet 4 times in 2003/04. 

6. Depending on the timing of auditor reports, it would be helpful to aim for a regular 
cycle of quarterly meetings, say in January, April, August (rather than July) and 
October in the future.


7. There are some minor errors in the Audit Planning Memorandum – notably the 
reference at paragraph 1.9 to the aims (which are aims of the National Park, not the 
Park Authority), and the associated failure to refer to the purpose of the Park 
Authority to ensure a collective and coordinated approach to the aims. In addition, 
Paragraph 1.10 is incorrect in naming heads of group. These, and any other errors 
noted by the Committee, will be advised to Audit Scotland. 

Jane Hope 
30 January 2004 
janehope@cairngorms.co.uk