Paper6Annex1CNPADraftAuditReport2019

This document contains Grant Thornton's external audit annual report for the Cairngorms National Park Authority for the financial year ending 31 March 2019. The audit followed International Standards on Auditing and the Audit Scotland Code of Audit Practice. The auditors found the Authority's financial statements to be a true and fair view, with only minor adjustments needed. Significant audit risks, including fraud and management override of controls, were assessed and found to be adequately managed. The report also includes sections on the Authority's financial sustainability and governance arrangements, and a review of the annual report and accounts. Finally, the audit confirmed the Authority is well-prepared for Brexit and is managing its financial and governance arrangements effectively.