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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 4 19/03/08 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 


Title: INTERNAL AUDIT REVIEW: BUDGETARY CONTROL 

Prepared by: LISA MacDONALD, DELOITTE 
DAVID CAMERON, HEAD OF CORPORATE SERVICES 

Purpose 

To present Deloitte’s internal audit findings on their review of the Authority’s Budgetary 
Control systems. 

Recommendations 

The Committee is asked to: 

a) Consider the internal auditor’s findings on the operation of the Authority’s 
budgetary control systems, 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 
budgetary control system as part of their approved internal audit work programme for 
2007/08. This review was undertaken as a result of the internal auditor’s risk-based 
approach to design of their internal audit programme, and also in response to the outcome 
of the financial controls self-assessment undertaken by corporate services staff in 2006/07 
and reported to the Committee. The outcome of the budgetary control system review is set 
out in Deloitte’s report, at Annex 1 to this paper. 

The review finds that, in overall terms, the controls in place are generally operating 
satisfactorily. The report identifies two areas of weakness in system and makes two 
recommendations for action (one recommendation at priority 2 level and one at priority 3). 

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