220923AUCtteePaper5AnnualReport

This document contains the Cairngorms National Park Authority's Audit and Risk Committee's annual report for 2022-2023. The report covers the Committee's activities, including reviewing the Authority's accounts and managing risk. The final accounts for 2021/22 were delayed due to a lack of staff at the external auditors. The report details the Committee's oversight of internal and external audits, risk management strategies, and key findings from internal audits, including recommendations for improvements in areas such as peatland restoration. The Committee also reviews the Authority’s handling of freedom of information requests. Overall, the report shows that the Authority has good governance and internal control systems but highlights areas for ongoing improvement and monitoring.