230621AUCtteePaper1PayrollandExpensesCoverSheet

This document contains an internal audit report for the Cairngorms National Park Authority, covering payroll and expenses for 2022/23. The report, prepared by Azets, reviews the Park Authority's payroll and expenses procedures. Senior managers have reviewed the findings and accepted all recommendations for improvement. The Audit and Risk Committee is asked to consider the report and findings, and endorse the management's response and plans for future action. The full report and management responses are in an annex.