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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 2 24/08/07 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 


Title: EXTERNAL AUDIT: 2006/07 ACCOUNTS AUDIT 

Prepared by: 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: 

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

b) Note that, on this occasion, there are no issues identified in the external auditor’s 

report requiring management action. 


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. 

The report at Annex 1 also includes the proposed independent auditor’s report for inclusion 
in the published accounts. In this proposed report, Audit Scotland have given an 
unqualified opinion on the Authority’s 2006/07 financial statements. 

The Authority’s Accounts will be incorporated with the Annual Report, a draft of which was 
considered by the Board on 10 August. We aim to have the accounts laid before Parliament 
and the annual report finalised and printed in order to allow publication of the full 
document in October.