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CAIRNGORMS NATIONAL PARK AUTHORITY 
AUDIT COMMITTEE 
13/08/04 MINUTES 

 
MINUTES of MEETING of the 
AUDIT COMMITTEE of 

THE CAIRNGORMS NATIONAL PARK AUTHORITY 
held at Logie Coldstone Hall 
on 13th August 2004 


Present: 

Eric Baird 
Duncan Bryden 
Sally Dowden 
Sheena Slimon 
Bob Wilson 


In Attendance: 

Jane Hope, Chief Executive 
Andy Rinning, Interim Head of Corporate Services 
Robert Clark, Audit Scotland 


Apologies: 

None 


Welcome 

1. Eric Baird welcomed everyone to the meeting. 


Minutes of Last Meeting 

2. The Minutes of the last meeting were approved with no changes, moved by 
Sheena Slimon and seconded by Duncan Bryden. Action Points 5a and 8a to be 
discussed under items 5 and 6 respectively of the current agenda. 
Internal Audit Needs Assessment Outline Plan – (paper 1) 

3. The Interim Head of Corporate Services confirmed that Deloitte had been 
formally appointed as the Park Authority’s internal auditors. The committee’s 
attention was drawn to the Audit Needs Outline Plan set out in the paper. It was 
explained that the outline plan was based on initial discussions between the 
auditors and the Interim Head of Corporate Services. It is designed to address 
the main systems and areas of control as required by the Park Authority’s 
Management Statement and Financial Memorandum. The main priority will be a 
risk assessment workshop which will inform the compilation of a risk register. 
The outline plan needs assessment will be reviewed in light of the risk assessment 
and register to firm up the plan. It is anticipated that the risk workshop would be 
held in October or November. 

4. In response to a question on whether the auditors would be taking account of the 
core values proposed in the Operational Plan paper, it was explained that the 
auditors had wide experience of working with public bodies and their audit 
needs. Copies of the corporate plan and draft operational plan had been sent to 
the auditors to allow them to consider the specific needs of the Park Authority in 
their needs assessment plan. 

5. In response to a question on what reports would be submitted to the committee 
following the workshop, members were advised that following the workshop a 
risk register would be prepared and this would be submitted to the committee 
for consideration and approval as appropriate. An oral update would be given at 
the next meeting. 

6. In response to a question on whether any additional work would be required by 
the auditors, it was confirmed that no additional work had been proposed by the 
auditors and that audit needs outline plan should provide sufficient cover. 

7. The committee noted the paper and agreed the recommendations. 
External Audit Reports: Main Accounting System and Corporate 
Governance (paper 2) 

8. Bob Clark, Audit Scotland was invited to comment on the reports presented to 
the committee. He mentioned that he was pleased with the amount of work that 
had been accomplished by the Park Authority in the relatively short time of the 
organisations existence. 


Main Accounting System 

9. During examination of the Authority’s records and systems he had found the 
main accounting system to be working well, with some examples of good 
practice. One such practice he highlighted was the audit trail built into the 
accounting software that allowed transactions to be followed from beginning to 
their final resting place. He pointed out that the accounting software used by the 
Authority did not identify individual users on the audit trail and suggested that 
this be looked at to find out if the system has such a function. He also mentioned 
that whilst there were a number of good procedures in place these had not been 
documented and should be so done to confirm systems were being followed. In 
conclusion he was satisfied there were no major weaknesses in the system. 
Corporate Governance 

10. During this part of the audit he had reviewed the Authority’s key 
documentation, including policies, reports, minutes of meetings and terms of 
reference. He found appropriate structures and processes in place to allow for 
effective decision making, including standing orders for the Board and remits for 
committees. He was content that the remit of the audit committee would ensure 
economic, efficient and effective use of the Authority’s resources. He did 
mention that CNPA required to develop a risk management strategy and 
undertake a risk assessment. He acknowledged that there was a need to get this 
right and accepted there might need to be some slippage in setting this in place. 
He also pointed out the need to put in place a fraud policy and procedures for 
investigating fraud and irregularities. In conclusion he was pleased with the 
progress the Authority had made to meeting the corporate governance 
requirements. 

11. The committee noted the contents of the reports and the action plan timetables to 
implement recommendations. 

12. Action 

a) To report at the next meeting of the Audit Committee the action taken to 
implement the recommendations contained in the audit reports. 


AOCB 

13. None 


Date of Next Meeting 

14. 19th November at Glenlivet