240927DraftARCMinutes

This document contains the minutes from a Cairngorms National Park Authority Audit and Risk Committee meeting held online on 27 September 2024. The meeting covered the approval of previous meeting minutes, a review of the 2023/24 financial accounts (praised for excellent results and minimal overspend), external audit updates, internal audit plans, and strategic risk registers. Discussions included clarifying discrepancies in carbon emission reduction figures, addressing accounting policy changes, and reviewing the procurement process. The committee approved the annual report and accounts, subject to minor amendments, and endorsed management responses to recommendations. Action points were assigned for updates on specific issues to be reported at future meetings.