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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 15/12/06 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 

Title: EXTERNAL AUDIT: REPORT ON THE 2005/06 AUDIT 

Prepared by: DAVID CAMERON, HEAD of CORPORATE SERVICES 


Purpose 

To present Audit Scotland’s report on the 2005/06 audit to the Audit Committee. 


Recommendations 

The Committee is asked to: 

1. 
Consider the external auditor’s report on the 2005/06 audit set out in Annex 1; 

2. 
Endorse the planned actions in response to the issues identified set out in Appendix 
A to the external auditor’s report. 


Executive Summary 

Audit Scotland, the Authority’s external auditors, have audited the Authority’s financial 
statements for the 2005/06 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 2005/06 financial 
statements. The Authority’s Annual Report and Accounts were laid before Parliament on 27 
November 2006 and will be published in around mid December. 

The report identifies three issues and associated action points to be considered by the 
Authority. Actions and responsibility for undertaking them have been identified and are set 
out in Appendix A to the Audit Scotland report.