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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 08/02/08 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: EXTERNAL AUDIT: REPORT ON THE 2006/07 AUDIT 

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

Purpose 

To present Audit Scotland’s report on the 2006/07 audit to the Audit Committee. 

Recommendations 

The Committee is asked to: 

1. Consider the external auditor’s report on the 2006/07 audit set out in Annex 1; 

2. Endorse the report. 


Executive Summary 

Audit Scotland, the Authority’s external auditors, have audited the Authority’s financial 
statements for the 2006/07 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 2006/07 financial 
statements. The Authority’s Independent Auditor’s Report was signed on 29 August 2007, 
as opposed to 30 October 2006 for the 2005/06 accounts. This represents a significant step 
forward 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 2006/07 accounts does not highlight any action points to be drawn to the 
attention of members. This also signifies that the three issues and associated action points 
identified in the report on the 2005/06 audit and approved by Committee have been 
discharged.