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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 17/12/04 


CAIRNGORMS NATIONAL PARK AUTHORITY 

Title: REPORT ON THE 2003/04 EXTERNAL AUDIT
 
Prepared by: BOB CLARK, AUDIT SCOTLAND 
DAVID CAMERON, HEAD of CORPORATE SERVICES
 
Purpose
 
To present Audit Scotland’s report on the external audit of the Authority’s 2003/04 accounts 
and to highlight the action plan arising from that audit. 

Recommendations 

The Committee is asked to: 

1. consider the External Auditor’s report on the audit for the period ended 31 March 2004; 

2. review the action plan identified in the External Auditor’s report. 

Executive Summary 

The External Auditor is required to submit, at the conclusion of each year’s audit, a final 
report addressed both to members of the Authority and to the Auditor General. The external 
audit report for the period ending 31 March 2004 is appended to this covering report for the 
Committee’s consideration. The report sets out an action plan, identifying matters which 
require future action, together with identification of responsible officers and timetable. Two 
actions are identified in that plan. 

REPORT ON THE 2003/04 EXTERNAL AUDIT
 
Background 

1. The Auditor General for Scotland has appointed Bob Clark, Senior Audit Manager 
with Audit Scotland, as the external auditor to the Cairngorms National Park 
Authority.
 
2. The External Auditor is required to submit, at the conclusion of each year’s audit, a 
final report addressed both to members of the Authority and to the Auditor General. 
The external audit report for the period ending 31 March 2004 is appended to this 
covering report for the Committee’s consideration. 

3. At its meeting on 3 December 2004, the Board approved that its Audit Committee 
should consider the External Auditor’s report on its behalf. This report summarises 
all significant matters which have arisen during the course of the Audit and which the 
external Auditor feels are worthy of members’ attention. 

Recommendation 

4. That the Committee consider the External Auditor’s report on the audit for the 
period ended 31 March 2004. 

Action Plan 

5. The report sets out an action plan, identifying matters which require future action, 
together with identification of responsible officers and timetable. 

6. Two actions are identified, regarding the determination of a final accounts timetable 
for the year ending 31 March 2005 and the progression of the freedom of information 
project. 

Recommendation 

7. That the Committee review the action plan identified in the External Auditor’s 
report. 

David Cameron 
7 December 2004 
davidcameron@cairngorms.co.uk