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 6 26/06/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR INFORMATION 

Title: INTERNAL AUDIT GRANT CLAIM RECONCILIATION REVIEW 

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

Purpose 

To present Deloitte’s internal audit review of the Point of Entry Marker Project grant claim 
to Highlands and Islands Enterprise. 

Recommendations 

The Committee is asked to: 

a) Note the internal auditor’s findings on their review of the Point of Entry Marker 
Project grant claim to Highlands and Islands Enterprise, as set out in Annex 1; 


Executive Summary 

Deloitte, the Authority’s internal auditors, have undertaken a review of the Authority’s 
Point of Entry Marker Project grant claim to Highlands and Islands Enterprise. 

The review was at the request of the Head of Corporate Services and was not part of the 
internal audit plan for the year. The request was made on the understanding that Highlands 
and Islands Enterprise require an independent auditors review of the grant claim prior to 
payment being made, and the internal auditors were therefore requested to undertake this 
activity as an additional piece of work. 

As an item of internal audit activity, the outcome of the review is reported here to Audit 
Committee for completeness of information on the auditors’ activities. 

The review concludes that all invoice balances reconciled to sums paid from the Authority’s 
bank account and expenditure allocated to the project code.