ARC Paper 5 CNPA Draft Annual Audit Report 25-26 Combined

This document contains the Annual Audit Report for the Cairngorms National Park Authority for the year ended 31 March 2026, prepared by Forvis Mazars for the Audit and Risk Committee. The auditors anticipate giving an unqualified opinion on the financial statements and regularity, meaning they found no major problems with how the accounts were prepared or how funds were used. They also found no significant issues with the Park Authority's financial sustainability or its arrangements for achieving "Best Value," which means ensuring continuous improvement in performance while balancing quality and cost. While the audit was largely positive, some internal control improvements were recommended. These include needing better documentation for their new financial system's data migration and information technology policies, improving the process for reviewing year-end financial entries, and developing a formal long-term financial strategy.