CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 5 06/09/19

CAIRNGORMS NATION­AL PARK AUTHORITY

AUDIT & RISK COMMITTEE

FOR DECISION

Title: FINAL ACCOUNTS LET­TER OF REPRESENTATION

Pre­pared by: JOHN BOYD, GRANT THORNTON

Pur­pose

To present the let­ter of representation.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the Let­ter of Rep­res­ent­a­tion for the ²⁰¹⁸⁄₁₉ audit; b) Review and, sub­ject to any com­ments from mem­bers, agree that the let­ter is signed by the CEO as Account­able Officer.

Exec­ut­ive Summary

1. The let­ter of present­a­tion is a form­al let­ter, signed by the Account­able Officer, addressed to the Authority’s aud­it­ors Grant Thornton. The let­ter states that all the inform­a­tion sub­mit­ted in the accounts presen­ted for audit are accur­ate and that all mater­i­al inform­a­tion has been dis­closed to the auditors.

2. The Audit & Risk Com­mit­tee is reques­ted to con­sider the con­tents of the Let­ter of Representation.

3. Grant Thornton rep­res­ent­at­ive at the meet­ing will also high­light any oth­er sig­ni­fic­ant mat­ters from the Let­ter to which they which to draw mem­bers’ attention.

4. Annex I also sets out the let­ter of rep­res­ent­a­tion which the Chief Exec­ut­ive as Account­able Officer is required to sub­mit along with the signed accounts, and is presen­ted for mem­bers’ information.

Danie Ral­ph, Fin­ance Manager 15 August, 2019 danielralph@​cairngorms.​co.​uk