Audit and Risk Committee agenda - 12 September 2025

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh Page 1 of 2

Meet­ing of the Audit and Risk Com­mit­tee 12 Septem­ber 2025 at 1.00 pm

Online meet­ing Agenda To start in-cam­era dis­cus­sion between Audit & Risk Com­mit­tee and the Aud­it­ors without staff present (not minuted). Item Paper

1. Wel­come & Apologies

2. Approv­al of minutes of pre­vi­ous meetings

3. Mat­ters arising not covered elsewhere

4. Declar­a­tions of interest

5. For decision Paper 1 Extern­al audit assur­ances Tom Reid, Mazars

6. For dis­cus­sion Oral Intern­al audit pro­gress report Gra­ham Gillespie/​Peter Clark wbg

7. For dis­cus­sion Paper 2 Stra­tegic risk registers Louise Allen, Head of Fin­ance and Cor­por­ate Operations

8. For dis­cus­sion Paper 3 Pro­cure­ment approaches: les­sons learned Dav­id Camer­on, Dir­ect­or of Cor­por­ate Ser­vices & Deputy Chief Executive

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh Page 2 of 2

1. AOCB

Motion to take the next items in con­fid­en­tial session

1. Approv­al of con­fid­en­tial draft minutes of meet­ing 20 June 2025

2. For dis­cus­sion Paper 4 ²⁰²⁴⁄₂₅ Draft Accounts Louise Allen, Head of Fin­ance and Cor­por­ate Operations

3. For inform­a­tion Paper 5 Extern­al audit update Tom Reid, Mazars

4. Date of next meet­ing: 14 Novem­ber 2025