190308AuCtteePaper2AAFinancialPlanningCover

This document contains an internal audit review of the Cairngorms National Park Authority's resource management and control systems, conducted by BDO. The audit found that the design and implementation of the Authority's resource planning arrangements were substantial, with no recommendations for improvements raised. The Audit and Risk Committee is asked to consider the findings and endorse the management's responses. A full report is attached.