240927ARCtteePaper4AnnexFinancialOperationalPlanningAuditReportFINAL

This document contains the Cairngorms National Park Authority's (CNPA) 2024/25 Internal Audit Report on operational and financial planning. The audit found CNPA has clear processes for financial and operational planning, ensuring approved plans are in place before the financial year starts. The plans align with the Corporate Plan objectives, and annual scenario planning is conducted. However, the report also identifies areas for improvement, such as updating the Budget Management and Monitoring document, developing scenario plans for future years, reporting scenario plans to committees annually, and creating an action log to track progress. These improvements will help CNPA better manage resources and risks, especially given public sector financial constraints.