240927ARCtteePaper2Annex1CNPA23-24DraftAARwithManagementResponses

This document contains the Cairngorms National Park Authority's annual audit report for the year ending 31 March 2024. Forvis Mazars LLP conducted the audit, examining financial management, sustainability, leadership, and resource use. The audit found no significant issues, though some minor misstatements were corrected. The auditors expect to issue an unqualified opinion on the financial statements. A review of internal controls identified some areas for improvement, primarily related to updating their accounting system and cybersecurity measures. The audit also considered the Park Authority's arrangements for achieving Best Value, concluding they were reasonable.