231124ARCtteePaper2ExternalAnnualAuditReport

This document contains the Cairngorms National Park Authority's annual audit report for the year ending 31 March 2023. The report, prepared by Mazars LLP, details a substantially complete audit with an expected unqualified opinion on the financial statements. The audit highlighted some minor misstatements, all corrected by management, and identified some internal control recommendations, primarily focusing on improving security procedures to prevent fraud and streamlining financial processes. The wider scope review found no significant risks to the Park Authority’s financial sustainability or governance.