220930AuCtteePaper1Annex1PeatlandActionProgrammeFinal

This document contains the Cairngorms National Park Authority's internal audit report for 2021/22 on the Peatland Action Programme. The audit found that while the Park Authority's "full service" approach to the programme had advantages, it also created significant risks related to legal, financial, and staff resourcing issues. A lack of strategic direction and problems with key controls and communication were also identified. The report highlights several areas needing improvement, including risk assessment, documentation, and communication strategies, and makes recommendations for strengthening the Park Authority’s control framework and ensuring full preparedness for an "open call" for applications.