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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 4, 21/08/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR INFORMATION 

Title: UPDATE ON OUTSTANDING AUDIT RECOMMENDATIONS 

Prepared by: DAVID CAMERON, HEAD OF CORPORATE SERVICES 

Purpose 

To present an update of progress made by officers on recommendations made in previous 
internal audit reports. 

Recommendation 

The Committee is requested to: 

a) note the progress made to date on previous internal audit recommendations, as 
summarised in the paper; 

Executive Summary 

This paper presents a summary of Deloitte’s recommendations for improvements to the 
Authority’s internal control systems, together with comment on progress made to date by 
officers. 

A full follow-up review of each area has been undertaken by Deloitte as part of each year’s audit 
activity, and will be reported on in due course. Reference to this follow up review is made in 
Deloitte’s annual report for 2008/09. The update provided here is intended to complement 
rather than replace Deloitte’s process, giving members an ongoing update on progress and hence 
avoiding lengthy periods elapsing between initial and follow up information. 

The Annex to this paper sets out progress on internal audit recommendations made since March 
2005. Recommendations where actions are completed and were subject to internal audit follow-
up review in August 2006 have now been removed from the schedule. Actions to 
recommendations previously flagged as completed have been shaded in grey, but not removed 
pending confirmation that internal auditors are satisfied with progress on these areas. 

The schedule of recommendations set out in Annex 1 also includes recommendations arising from 
internal Best Value reviews of activities undertaken by the Head of Corporate Services. Such 
reviews are typically undertaken as part of investigating any complaints on or requests for 
clarification of the Authority’s services. As such, the Authority’s complaints process is, itself, fully 
integrated with the organisation’s Best Value process, which seeks continuous improvements in 
service provision.