200911A&RCteePaper5AAExternalAuditReportFinal

This document contains an external audit report for the Cairngorms National Park Authority for the financial year ending 31 March 2020. The audit, conducted by Grant Thornton, found the financial statements to be a true and fair view of the organisation's finances. The report covers several key aspects of the Authority's finances, including responding to significant audit risks (such as fraud and management override of controls), the internal control environment, and materiality. The audit also reviewed the Authority's financial arrangements, planning, and sustainability, noting the impact of the Covid-19 pandemic. Finally, the report included an unmodified audit opinion, along with recommendations for improving financial planning and reporting.