191206AuCtteePaper2Annex1ExpensesReportIncMgmtResponses

This document contains an October 2019 internal audit report on the Cairngorms National Park Authority's expense claims process. The audit found the system generally sound but with some areas needing improvement. The report highlights inconsistencies in following the Travel and Subsistence Policy, including issues with approvals, documentation, and adherence to procurement guidelines. Several recommendations are made to strengthen the policy, improve procedures, and implement an electronic expense system for greater efficiency and oversight. Management agreed with the recommendations and provided implementation dates.