220211AuCtteePaper2AAFinancialManagementReportingCover

This document contains a report on the Cairngorms National Park Authority's (CNPA) financial management and reporting. Azets, an auditing firm, reviewed the CNPA's systems and found three areas needing improvement. Management accepted these recommendations, and plans for addressing them are included. The audit also found that two areas met their control objectives, while two others could be improved. The report asks the Audit and Risk Committee to review the findings and approve the management's proposed actions.