240927 Audit and Risk Committee Paper 4 Operational and Financial Planning Cover

This document contains an internal audit report on the Cairngorms National Park Authority's 2024/25 operational and financial planning. Azets conducted the audit, finding the Park Authority has good planning processes but suggesting improvements. Five recommendations were made, four of which management accepted. One recommendation, focusing on scenario planning review, was rejected as management felt it added no value and posed a higher risk than benefit. The overall assessment is that the Park Authority's planning is strong, with recommendations focusing on strengthening existing processes, particularly scenario preparation and long-term planning.