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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 3 25/08/06 


CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 

Title: INTERNAL AUDIT REVIEW: GRANT AWARDS 

Prepared by: DAVID CAMERON, HEAD of CORPORATE SERVICES 


Purpose 

To present Deloitte’s internal audit findings on the operation of the Authority’s grant 
awarding process to the Audit Committee. 


Recommendations 

The Committee is asked to: 

1. Consider the internal auditor’s findings on the operation of the Authority’s 
grant awarding process set out in Annex 1; 

2. 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 grant awarding process as part of their approved internal audit work 
programme. The outcome of that review is set out in Deloitte’s report, set out at 
Annex 1 to this paper. 

The review finds that, overall, the control environment was found to be adequate. 
The report highlights a number of areas where improvements could be made, and 
makes five recommendations for action. Management responses to these 
recommendations have been made by the Head of Corporate Services on behalf of 
the Authority, and are also set out in the Annex.