ARC Paper 1 Annex 1 Payroll - Final Report Combined

This document contains an internal audit report from September 2026 for the Cairngorms National Park Authority's payroll processes, covering the 2026-27 period. The audit looked at whether payroll was processed correctly, with good controls for things like changes to pay, accurate payments, updates to bank details, making sure staff were paid for hours worked, and how new employees and those leaving were handled. The overall conclusion was 'Strong', which means the Park Authority has suitable payroll processes that are working effectively. The audit found no weaknesses or areas needing improvement, and it noted several good practices, like how system access is managed and the thorough checking of monthly payroll runs. In fact, the Park Authority performs better than similar organisations in this area, having no recommendations for change.