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CAIRNGORMS NATIONAL PARK AUTHORITY
FOR DECISION

Title: 2008/09 FINAL ACCOUNTS

Prepared by: 	STEPHEN OÕHAGAN: AUDIT SCOTLAND
		ALISTAIR HIGHET, FINANCE MANAGER
		DAVID CAMERON, HEAD OF CORPORATE SERVICES

Purpose

To present and seek approval to the final accounts for 2009/10 prior to 
their being submitted to Audit Scotland for final certification.

Recommendations

The Committee is asked to:
a) Approve the final accounts prior to their being submitted to Audit Scotland 
for final certification.

Executive Summary

The final draft of the AuthorityÕs accounts for 2009/10 are set out at Annex 1 
to this paper. The Audit CommitteeÕs role and responsibilities as regards the 
final accounts process are set out in the Scottish Public Finance Manual. The 
Audit Committee is put in place to provide assurance on risk management, 
governance and internal control and to act as a source of independent advice
on these matters to the Accountable Officer and Board. The CommitteeÕs role as 
regards the accounts is to support the Accountable Officer with regard
to their personal responsibilities for issues of risk, control and governance 
through a process of constructive challenge.

The Committee is therefore requested to consider these accounts in light of 
information presented by the external auditor. In particular, the report on
the 2009/10 audit considered earlier at the meeting presents information on 
any significant matters arising. Members are also requested to advise in light 
of the CommitteeÕs experience of risk management, governance and internal control 
from consideration of internal and external auditorsÕ and officersÕ reports over 
the year.

The Authority has been asked to meet a deadline of 31 July 2010 for laying 
accounts before Parliament. Should the accounts be released on the day of the 
Audit Committee and certified by the external auditor, we will be on timetable 
to release the accounts to the Auditor General for onward submission to Scottish
Government and laying accounts before Parliament by the end of July.