241122 Paper 7 CNPA Bd AR Committee Annual Report

This document contains the annual report of the Audit and Risk Committee for the Cairngorms National Park Authority, presented to the Board on 22 November 2024. The report covers the period from September 2023 to September 2024 and highlights the committee's activities in overseeing risk management, internal controls, and governance. Key activities included risk management, detailed risk analysis, risk training, and accounting policy reviews. The committee reviewed internal and external audit reports, addressed procurement weaknesses, and monitored progress on action plans. The report also discusses the strategic risk register and the committee's role in ensuring the Cairngorms 2030 Programme's risk management. The external auditors have committed to completing their work and sign their audit certificate for the accounts for 2023 / 24 in time for the 31 December statutory deadline for accounts to be laid in Parliament. Overall, the committee believes it has successfully progressed the Board's governance and internal control priorities.