220211 Au Cttee Paper 2 Annex 1 Financial Management Reporting CNPA Mgr Responses

This document contains the Cairngorms National Park Authority's (CNPA) internal audit report for 2021/22, focusing on financial management and reporting. The audit found that the CNPA generally met its budget targets and followed a clear budget planning schedule. However, areas for improvement were identified, including documenting the budget management approach, improving communication of budget holders' responsibilities, and clarifying roles and responsibilities for those with delegated financial authority. The report includes recommendations for strengthening the CNPA's financial control framework, with specific actions outlined in a management action plan. No significant risks to the organisation were identified as a result of the audit.