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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 6 19/03/08 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 


Title: EXTERNAL AUDIT PLAN 2007/08 

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


Purpose 

To present Audit Scotland’s audit plan for the external audit of the Authority’s 2007/08 
accounts. 

Recommendations 

The Committee is asked to: 

a) Consider the external auditor’s plan for the audit of the Authority’s accounts for the 
year ending 31 March 2008, as set out in Annex 1; 

b) Endorse the proposed timetable as set out in paragraph 26 of the plan; 

c) Agree the external audit fee proposal (Page 7, para. 29); 

d) Note that, in order to meet the timetable, an additional meeting of the Committee 
may be required prior to its next scheduled meeting in August 2008, to focus on final 
account matters. 


Executive Summary 

Audit Scotland, the Authority’s external auditors, have developed their annual audit plan 
for the 2007/08 external audit of the Cairngorms National Park Authority. Audit Scotland’s 
proposed audit plan is set out at Annex 1 to this paper. 

The plan has been drawn up following discussion with Corporate Services staff. Fees have 
also been discussed, and as they are set at the mid-point for an organisation of the 
Authority’s size, are deemed reasonable by the Head of Corporate Services. 

In terms of improving the effectiveness of the Authority’s financial reporting, and following 
on from previous discussions at Audit Committee, we are seeking to accelerate the closure 
and financial reporting process in order to support publication of the Annual Report and 
Accounts by around the end of September 2008. The Authority achieved a reduction of 
around 2 months in the time to publication of its 2006/07 Annual Report and Accounts and 
we seek to improve this by around a further month for 2007/08. In order to achieve this 
accelerated timetable, it may be necessary to either bring forward or hold an additional 
Audit Committee meeting in late June or early July.