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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 3 21/08/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 


Title: EXTERNAL AUDIT: PROGRESS REPORT ON THE 
2008/09 AUDIT 

Prepared by: ALISTAIR HIGHET, FINANCE MANAGER 
STEPHEN O’HAGAN, AUDIT SCOTLAND (Annex 1) 

Purpose 

To present Audit Scotland’s progress report on the 2008/09 audit to the Audit Committee. 

Recommendations 

The Committee is asked to: 

a) Consider the external auditor’s progress update on the 2008/09 audit set out in 
Annex 1. 

Executive Summary 

Audit Scotland, the Authority’s external auditors, have audited the Authority’s financial 
statements for the 2008/09 financial year. The progress of their annual report to members 
is reproduced at Annex 1. 

Audit Scotland have given an unqualified opinion on the Authority’s 2008/09 financial 
statements. The Authority’s Independent Auditor’s Report was signed on 26 June 2009, 
compared with 30 July 2008 and 29 August 2007 for the previous two years’ accounts. This 
represents the completion of an ongoing improvement for the Authority, working with 
Audit Scotland, towards the approval for laying the accounts being issued before the end of 
July in the following financial year. 

The progress update from Audit Scotland also covers the 2009/10 audit report, current 
National performance studies on public sector purchasing and a forthcoming study on the 
role of boards in the public sector.