Paper 6 Annex 1 Internal Audit Review Grant Administration & Management

This document contains an internal audit report for the Cairngorms National Park Authority concerning its grants administration and management for the 2025-26 period. The audit concluded with a 'Strong' rating, providing a high level of assurance that the Park Authority's arrangements are effective and highlighting several areas of good practice. However, it also put forward four low-grade recommendations for improvement, focusing on formalising periodic spot-checks and post-completion reviews of grants, developing central storage for supporting grant evidence, and clearly documenting decision-making and approval processes for grant funding. Additionally, the report noted an observation regarding the ongoing development of PowerBI analysis for grants reporting, suggesting its use for future reporting to senior management and the Board once finalised.