210910AuCtteePaper4Annex1DraftExternalAuditReport2021

This document contains a draft external audit report for the Cairngorms National Park Authority, covering the financial year ending 31 March 2021. The report, prepared for the Accountable Officer and Auditor General for Scotland, states that an unmodified audit opinion was issued on the annual report and accounts. The audit found no major issues, with only minor disclosure adjustments identified, and no fraud or material errors were detected. The report also covers the wider scope audit and the Authority's financial sustainability and governance arrangements. A significant recommendation focuses on improving processes and controls regarding the administration of funds from the National Lottery Heritage Fund award.