Approved ARC Minutes - 13 March 2026

This document contains the minutes from the Cairngorms National Park Authority's Audit and Risk Committee meeting held on 13 March 2026. The committee approved the previous meeting minutes and discussed an update on financial scenario planning, which was closed as complete. Key topics included the 2025/26 annual external audit plan, noting a risk regarding pension benefit disclosures, and several internal audit reports covering the Park Authority's governance arrangements, the successful implementation of its new finance system, and project initiation procedures. The committee also reviewed a follow-up on previous audit recommendations, grants administration, and approved the internal audit plan for 2026/27, which will prioritize cybersecurity and complaints handling. The next meeting is planned for 19 June 2026.