Audit Pro­gress Report

Cairngorms Nation­al Park Author­ity — Year ended 31 March 2025

May 2025

Audit and Risk Com­mit­tee Paper 4 Annex 1 20 June 2025

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Con­tents

01 Audit pro­gress 02 Nation­al publications

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01 Audit progress

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Audit pro­gress

Pur­pose of this report

This report provides the Audit and Risk Com­mit­tee with inform­a­tion about pro­gress in deliv­er­ing our respons­ib­il­it­ies as extern­al aud­it­ors for the Cairngorms Nation­al Park Author­ity (CNPA).

Our Annu­al Audit Plan, presen­ted to the March 2025 Audit and Risk Com­mit­tee, included the timeline for the ²⁰²⁴⁄₂₅ audit. We have updated the timeline fol­low­ing dis­cus­sions with officers on their pre­pared­ness for the audit. We now plan to com­mence the field­work phase on 30^th June, approx­im­ately a month later than planned. At this stage we do not anti­cip­ate this will impact our abil­ity to com­plete the audit in Septem­ber 2025, as ori­gin­ally planned. This assumes that we receive good qual­ity annu­al report and accounts, a com­plete work­ing papers pack­age to sup­port the accounts, and the full cooper­a­tion of officers through­out the audit.

We have sub­stan­tially com­pleted the plan­ning and risk assess­ment and inter­im phases of the ²⁰²⁴⁄₂₅ audit. We have not iden­ti­fied any changes required to our audit approach includ­ing the sig­ni­fic­ant and enhanced risks in the Annu­al Audit Plan.

We have been meet­ing reg­u­larly with the fin­ance team, and we will con­tin­ue to do so.

Status of audit

Areas	Descrip­tion	Status
Income and expendit­ure testing	We have sub­stan­tially com­pleted our income and expendit­ure sample test­ing for the first nine months of the fin­an­cial year. We require fur­ther sup­port­ing doc­u­ment­a­tion for a few items. We will fol­low this up and com­plete this test­ing dur­ing our final fieldwork.	To be completed
Walk­through of key busi­ness processes	We com­pleted five walk­throughs dur­ing the inter­im phase of the audit. We have three remain­ing walk­throughs to com­plete dur­ing the final field­work stage:	To be completed
	• Prop­erty, plant and equipment
	• Related party transactions
	• Leases (Right of use asset).
	These could not be com­pleted earli­er as they are year end processes.

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02 Nation­al publications

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Nation­al publications

Audit Scot­land

1. Audit­ing cli­mate change

For­vis Mazars

1. For­vis Maz­ars Brief­ing on Cli­mate-Related Fin­an­cial Dis­clos­ures in the Pub­lic Sector
2. Pub­lic sec­tor in focus: Chart­ing the road ahead

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Nation­al publications

Audit Scot­land

1. Audit­ing cli­mate change

Audit Scotland’s strategy out­lines its role and approach to audit­ing cli­mate change at both nation­al and loc­al levels. Ini­tially pub­lished in Decem­ber 2022, the strategy is reviewed annu­ally to ensure it remains rel­ev­ant and effective.

Link: Audit­ing cli­mate change strategy 2024

For­vis Mazars

1. For­vis Maz­ars Brief­ing on Cli­mate-Related Fin­an­cial Dis­clos­ures in the Pub­lic Sector

For­vis Maz­ars in this pub­lic­a­tion emphas­ises the increased import­ance for Cli­mate-related report­ing driv­en by UK gov­ern­ment require­ments and rising stake­hold­er expect­a­tions. The brief­ing also high­lights the implic­a­tions of Task Force on Cli­mate-related Fin­an­cial Dis­clos­ures (TCFD) and the value they bring.

Link: Cli­mate-related fin­an­cial dis­clos­ures in the pub­lic sec­tor — For­vis Maz­ars — United Kingdom

1. Pub­lic sec­tor in focus: Chart­ing the road ahead

This report addresses the sig­ni­fic­ant chal­lenges faced by the pub­lic and social sec­tors, includ­ing eco­nom­ic pres­sures, work­force short­ages, and rising demand for ser­vices. It emphas­ises the need for innov­at­ive strategies and effect­ive part­ner­ships to nav­ig­ate these com­plex­it­ies and high­lights the import­ance of oper­a­tion­al and tech­no­lo­gic­al innov­a­tion to improve ser­vice deliv­ery and build resi­li­ence in pub­lic sec­tor organisations.

Link: Pub­lic sec­tor in focus: Chart­ing the road ahead — For­vis Maz­ars — United Kingdom

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Con­tact

For­vis Mazars

Tom Reid Audit Dir­ect­or Tom.​Reid@​mazars.​co.​uk

For­vis Maz­ars LLP is the UK firm of For­vis Maz­ars Glob­al, a lead­ing glob­al pro­fes­sion­al ser­vices net­work. For­vis Maz­ars LLP is a lim­ited liab­il­ity part­ner­ship registered in Eng­land and Wales with registered num­ber OC308299 and with its registered office at 30 Old Bailey, Lon­don, EC4M 7AU. Registered to carry on audit work in the UK by the Insti­tute of Chartered Account­ants in Eng­land and Wales. Details about our audit regis­tra­tion can be viewed at www​.auditre​gister​.org​.uk under ref­er­ence num­ber C001139861. VAT num­ber: GB 839 8356 73

For­vis Maz­ars 2024. All rights reserved.

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