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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 3 11/12/08 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: EXTERNAL AUDIT: ANNUAL AUDIT PLAN 2008/09 

Prepared by: DAVID CAMERON, HEAD of CORPORATE SERVICES 
STEPHEN O’HAGAN, AUDIT SCOTLAND (Annex 1) 

Purpose 

To present Audit Scotland’s annual audit plan for external audit of the 
2008/09 accounts. 

Recommendations 

The Committee is asked to: 

a) Approve the external auditor’s annual audit plan for the 2008/09 audit 
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. 33); 

d) Note that, in order to meet the timetable, an additional meeting of the 
Committee will be required in June 2009, to focus on final account 
matters. 

Executive Summary 

Audit Scotland, the Authority’s external auditors, have developed their 
annual audit plan for the 2008/09 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, although there has been no opportunity prior to issue of these papers to 
discuss fees proposed. The Head of Corporate Services will seek to discuss 
this matter with the external auditor prior to the Committee’s meeting, in 
order to provide an update to members. 

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 further accelerate the closure and financial reporting process in 
order to support publication of the Annual Report and Accounts by around 
the end of July 2009. The external audit plan drawn up by Audit Scotland 

seeks to support the Authority in its move towards earlier publication of its 
financial statements, and proposes a timetable to achieve this end July date. 
In order to achieve this accelerated timetable, it will be necessary to hold an 
additional Audit Committee meeting in June.