WARNING - By their nature, text files cannot include scanned images and tables. 
The process of converting documents to text only, can cause formatting changes and 
misinterpretation of the contents can sometimes result. Wherever possible you 
should refer to the pdf version of this document.

CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 11/12/08 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 


Title: EXTERNAL AUDIT: REPORT ON THE 2007/08 AUDIT 

Prepared by: DAVID CAMERON, HEAD of CORPORATE SERVICES 
STEPHEN O’HAGAN, AUDIT SCOTLAND (Annex 1) 

Purpose 

To present Audit Scotland’s report on the 2007/08 audit to the Audit 
Committee. 

Recommendations 

The Committee is asked to: 

a) Consider the external auditor’s report on the 2007/08 audit set out in 
Annex 1. 

Executive Summary 

Audit Scotland, the Authority’s external auditors, have audited the Authority’s 
financial statements for the 2007/08 financial year and have looked at 
aspects of performance management and governance. Their report, 
reproduced at Annex 1, sets out their key findings. 

Audit Scotland have given an unqualified opinion on the Authority’s 2007/08 
financial statements. The Authority’s Independent Auditor’s Report was 
signed on 30 July 2008, compared with 29 August 2007 and 30 October 2006 
for the previous two years’ accounts. This represents an ongoing 
improvement for the Authority, working with Audit Scotland, to accelerate 
the closure process and bring forward publication of the Annual Report and 
Accounts. 

The report on the 2007/08 accounts does not highlight any action points to 
be drawn to the attention of members.