191206 Au Cttee Paper 1AA Payroll Admin Review Cover

This document contains the Cairngorms National Park Authority's internal audit review of its payroll administration. The Audit and Risk Committee is asked to review the findings and endorse management's response to recommendations for improvement. The review graded the payroll system's design and operational effectiveness as moderate, resulting in two medium-level and four low-level recommendations, all of which management accepted. The full report is included as an annex.