191206AuCtteePaper2AAExpensesCover

This document contains the Cairngorms National Park Authority's Audit and Risk Committee's review of the internal auditor's expense claims processes. The internal audit evaluated the Authority’s systems for travel and staff expense claims. The review found the systems to be moderately effective, resulting in two medium-level and five low-level recommendations for improvement, all of which have been accepted by management. The committee is asked to consider the findings and endorse the management's response to these recommendations.