WARNING - By their nature, text files cannot include scanned images and tables. 
The process of converting documents to text only, can cause formatting changes and 
misinterpretation of the contents can sometimes result. Wherever possible you 
should refer to the pdf version of this document.


CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 4 24/08/07 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 


Title: INTERNAL AUDIT REVIEW: HEALTH AND SAFETY 

Prepared by: DUNCAN GEDDES, DELOITTE 
DAVID CAMERON, HEAD OF CORPORATE SERVICES 


Purpose 

To present Deloitte’s internal audit findings on the operation of the Authority’s Health and 
Safety systems. 


Recommendations 

The Committee is asked to: 

a) Consider the internal auditor’s findings on the operation of the Authority’s cash and 
cash flow management set out in Annex 1; 

b) Endorse the management responses to the recommendations for action. 


Executive Summary 

Deloitte, the Authority’s internal auditors, have undertaken a review of the Authority’s 
Health and safety system as part of their approved internal audit work programme. The 
outcome of that review is set out in Deloitte’s report, at Annex 1 to this paper. 

The review finds that, in overall terms, a number of significant weaknesses exist in the 
Authority’s Health and Safety environment. The report makes seven recommendations for 
action to improve the security of systems, one of these at priority 1 to ensure that fire safety 
action plans are developed, monitored and reported on to Management regularly by the 
Health and Safety officer. The Deloitte report includes draft management responses to these 
recommendations, including suggested responsibility and timescale for action where 
appropriate. 

Committee members are asked to note that the Head of Corporate Services believes the 
central issue here to be one of a failure to adequately record action and evaluation 
undertaken, rather than a failure to act on issues. Also, further action has been taken 
immediately following the issue of the draft internal audit report rather than waiting for the 
Committee meeting. Nevertheless, the Head of Corporate Services has included in his 
management response a recommendation that the internal auditors are asked to prepare an 
early follow-up report on these issues, given the importance of this aspect of the Authority’s 
operations and the priority given to the internal audit recommendation.