CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 4 10/09/21

CAIRNGORMS NATION­AL PARK AUTHORITY

AUDIT & RISK COMMITTEE

FOR DECISION

Title: EXTERN­AL AUDIT REPORT

Pre­pared by: JOHN BOYD, GRANT THORNTON

Pur­pose

To present the extern­al Audit Report.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the extern­al auditor’s annu­al report on the ²⁰²⁰⁄₂₁ audit; b) Review and, sub­ject to any com­ments from mem­bers, endorse the man­age­ment responses to actions raised in the report.

Exec­ut­ive Summary

1. Grant Thornton, the Authority’s extern­al aud­it­ors, have audited the Authority’s fin­an­cial state­ments for the ²⁰²⁰⁄₂₁ fin­an­cial year and have looked at aspects of per­form­ance, man­age­ment and gov­ernance. The report, repro­duced at Annex I, sets out their key findings.

2. The Audit & Risk Com­mit­tee is reques­ted to con­sider the report and, in par­tic­u­lar, to review the sig­ni­fic­ant audit risks raised and the action plan arising from the audit.

3. Grant Thornton rep­res­ent­at­ives at the meet­ing will also high­light any oth­er sig­ni­fic­ant mat­ters from the report to which they wish to draw mem­bers’ attention.

Danie Ral­ph, Fin­ance Manager 1^st Septem­ber 2021 danielralph@​cairngorms.​co.​uk