Audit and Risk Committee meeting - Paper 4: Draft Audit and Risk Committee annual report - 14 November 2025

This document contains the draft annual report of the Audit and Risk Committee for the Cairngorms National Park Authority, prepared by David Cameron, Deputy CEO, for consideration prior to submission to the Board. The report covers the committee's activities from September 2024 to September 2025, including the consideration of final accounts for 2023/24 and oversight of the 2024/25 external audit. Key activities included risk management, detailed risk analysis, reviewing accounting policies, approving the governance statement, and monitoring progress on previous audit recommendations. The Committee also addressed weaknesses in procurement controls and agreed on an internal audit plan for 2025/26. The report concludes that the Committee has successfully progressed the Board's governance and internal control priorities, welcoming the work of the Authority's finance team and recognizing the valuable contribution of the wider Corporate Services team.