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CAIRNGORMS NATIONAL PARK AUTHORITY 
AUDIT COMMITTEE 
MINUTES 25/07/08 

MINUTES of MEETING of the 
AUDIT COMMITTEE of 

THE CAIRNGORMS NATIONAL PARK AUTHORITY 

held at Albert Hall, Ballater 
on 25 July 2008 


Present: 

Eric Baird 		Sue Walker 
Nonie Coulthard 		Ross Watson 

In Attendance: 

Jane Hope, Chief Executive 
David Cameron, Head of Corporate Services 
Martin Docherty, Deloitte 
Stephen O’Hagan, Audit Scotland 
Alison MacDonald, Audit Scotland 

Apologies: 

Fiona Murdoch, Stuart Sands and Lisa MacDonald (Deloitte) 


Welcome 

1. The Chair welcomed all present to the meeting and noted apologies as 
above. 

2. The Chair highlighted that this additional meeting of the Committee had 
been called in order to consider the final accounts for 2007/08 and 
external auditor’s report on the audit. The extra meeting had been 
required in order to fit with the accelerated timetable for the closure of 
the accounts. 

2007/08 Final Accounts (Paper 1) 

3. Stephen O’Hagan presented Audit Scotland’s report on their 2007/08 
audit. Stephen highlighted that a couple of non-material errors had 
been identified and corrected over the course of the audit. There were 
no other errors or matters arising from their review of the accounts. The 
only outstanding information to be received from the Authority’s staff 
was a copy of the 2007/08 grant in aid letter from Scottish Government. 

4. Stephen indicated that he had also communicated a number of typing 
and format errors in the accounts now presented to the Committee to 

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the authority’s staff, but appreciated that there had been no time to 
incorporate these changes prior to their circulation to the Committee as 
a result of leave commitments. Stephen went through the proposed 
changes for the benefit of members. 

5. David Cameron confirmed that these adjustments would be made prior 
to the Chief Executive signing the accounts. David also confirmed that 
a copy of the grant in aid letter would be supplied within the next 
couple of days. 

6. David also asked members to note the internal auditor’s annual report 
had been circulated by email, to support members’ consideration of the 
final accounts and statement of internal control. This would be 
considered more fully at the next scheduled meeting of the Committee, 
on 21 August. 

7. The Chair asked members for any comments on the accounts as 
presented. 

8. In discussion, members asked that the note at the end of the Operating 
Cost statement be amended to make clear that this financial position 
was quite normal for an organisation of this type. Stephen and David 
also made suggestions for changes in the wording of the Operating Cost 
statement to help reinforce the fact that the authority was not running 
up a deficit which then had to be funded from elsewhere. 

9. Members also asked that Annex 1, which set out member attendance at 
meetings, be amended to include attendance at planning call-in 
meeting in addition to full planning determination meetings, as this also 
formed an important aspect of the Committee’s business. 

10. Members also asked that the term “risk appetite” in the internal control 
statement be replaced with a clearer explanation that the risk strategy 
helped identify which level of risk the authority was willing to accept. 

11. Subject to these changes, the Committee approved the final accounts 
prior to their being signed by the Chief Executive. 

12. The Chair and members thanked Stephen O’Hagan and his Audit 
Scotland team for their efforts in bringing the closure process to a 
conclusion one month earlier than in the previous year. The Chair and 
members also thanked David Cameron and the Corporate Services 
team for coordinating the accounts closure so promptly. 

AOCB 

13. No other business was raised. 

PAGE 3

Date of Next Meeting 

14. Next meeting scheduled for 21 August 2008, 9:00am, Ballater.