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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 23/03/07 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: EXTERNAL AUDIT: 2006/07 AUDIT PLAN 

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


Purpose 

To present Audit Scotland’s plan for the 2006/07 audit to the Audit Committee for approval. 


Recommendations 

The Committee is asked to approve the 2006/07 external audit plan, to be undertaken by 
Audit Scotland, as set out in the attached paper. 


Executive Summary 

The attached paper summarises the key challenges and risks facing the Cairngorms National 
Park Authority and sets out the corresponding audit work planned by Audit Scotland in 
their 2006/07 external audit. The planned work includes: 

a) An audit of the financial statements and provision of an opinion on whether they 
give a true and fair view of the state of affairs of the Authority; the income and 
expenditure for the year were incurred or applied in accordance with applicable 
enactments and guidance issued by Scottish Ministers; and the accounts have been 
properly prepared in accordance with the Public Finance and Accountability 
(Scotland) Act 2000 and directions made by Scottish Ministers. 

b) A review and assessment of the Authority’s governance and performance 
arrangements in key areas, including the adequacy of internal audit. 

The report sets out the intended timetable for the external audit work. 

The proposed fee for the 2006/07 audit is £10,100 which comprises a local audit fee of £9,000 
and a fixed central charge, levied centrally by Audit Scotland for central procurement and 
quality control costs, of £1,100. This proposed fee has been discussed and agreed in 
principle with the Head of Corporate Services. This sets the fee at the same total level as 
that previously agreed for 2005/06.