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 following a timely schedule with good consultation and review. The process includes scenario planning and regular budget reforecasts to handle changes and potential issues. The audit gave a substantial level of assurance to the design and effectiveness of the controls in place. No high or medium significance risks were identified.