190308AuCtteePaper2Annex1Financial Planning Report

This document contains an internal audit report on the Cairngorms National Park Authority's financial planning from December 2018. The audit found the Park Authority's financial planning process to be sound, using accurate information and a timely, well-consulted process. The budget is reviewed regularly, and scenario planning helps the Authority predict and prepare for various situations. While several risks were identified, none resulted in high or medium significance findings. The audit concludes that the controls in place are effective.