230922AuCtteePaper2ExpenditureandCreditorsReport

This document contains the Cairngorms National Park Authority's 2023/24 internal audit report on expenditure and creditors. The audit found that the Park Authority generally has good controls in place for managing spending, with strong practices in supplier validation and purchase reviews. However, a few minor areas for improvement were identified, mainly regarding documentation and procedures for tracking expenditures and managing supplier accounts. These issues, while not significant risks, could be strengthened to improve efficiency and transparency. The report includes recommendations and a management action plan to address these areas.