Paper 6 Internal Audit Report Grants Administration and Management and Cover

This document contains an internal audit report on the Cairngorms National Park Authority's grants administration and management procedures, conducted as part of its 2025-26 work plan. The review aimed to assess operational efficiency, adherence to the Authority's procedures, and to consider new systems for grants. The audit found a strong level of assurance for the Park Authority's processes, noting several areas of good practice in how grants are managed. It also made four low-grade recommendations, including formalising periodic spot-checks, post-completion reviews, and documenting decision-making processes, all of which management has accepted for future action and improvements.