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 by Grant Thornton for the Accountable Officer and the Auditor General for Scotland, concludes with an unmodified audit opinion on the annual report and accounts. The audit found no material misstatements, though some minor disclosure adjustments were identified. A significant finding was the awarding of £12.6 million from the National Lottery Heritage Fund to the Authority. The report also includes sections on the audit process, materiality, significant risks and how these were addressed, and an action plan with a recommendation to ensure the efficient administration of the NLHF funds.