Audit and Risk Committee - Minutes 210325

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

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Draft minutes of the Audit and Risk Com­mit­tee meeting

Held at Cairngorms Nation­al Park Author­ity office, Grant­own-on-Spey [Online] 21 March 2025 at 09.30am

Present online Fiona McLean (Chair) Kenny Deans (Sub) Bill Lob­ban Peter Cos­grove (Deputy Chair) Paul Gibb

In attend­ance Eliza­beth Young, Azets Tom Reid. Maz­ars Ishna Singh. Maz­ars Grant Moir, Chief Exec­ut­ive Officer Dav­id Camer­on, Deputy Chief Exec­ut­ive Officer and Dir­ect­or of Cor­por­ate Ser­vices Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions Mikko Saari, Pro­cure­ment Officer Alix Hark­ness, Clerk to the Board

Apo­lo­gies Geva Black­ett Duncan Miller

Wel­come and introduction

1. Fiona McLean, Chair of the Audit and Risk Com­mit­tee, wel­comed every­one to the meet­ing. Apo­lo­gies were noted.

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

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Approv­al of minutes of pre­vi­ous meetings

1. The draft minutes of the pre­vi­ous Audit and Risk Com­mit­tee meet­ing held on 8 Novem­ber 2024 were approved with no amendments

Mat­ters arising not covered elsewhere

1. There were no mat­ters arising.

Ref	Action Detail	Who	When	Status
27/09/24	At para 20i iv. Update on intern­al audit view on fin­an­cial scen­ario plan­ning to be provided to the Audit and Risk Committee	Dav­id and Stephanie	At the end of the 24⁄25 fin­an­cial year.	Ongo­ing
27/09/24	At para 36ii vi. CEO to men­tion the impact the Pro­cure­ment Officer is mak­ing in the organ­isa­tion with­in his next CEO report for Board meet­ing on 22 Novem­ber 2024.	Grant	Next Form­al Board meet­ing on 22 Novem­ber 2024	Com­plete
From today’s meeting
08/11/24	At para 10a i. A meet­ing between Azets and Head of Fin­ance and Cor­por­ate Oper­a­tions to dis­cuss examples of what evid­ence Is required to com­plete out­stand­ing actions.	Louise/​Stephanie		On Agenda today

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| |At para 10b i. Stephanie Hume, Azets to look at poten­tially chan­ging the word­ing ​“incom­plete” and ​“par­tially com­plete” to some­thing more transparent.|Stephanie| | | |08/11/24|At para 10c i. Officers to carry out a recruit­ment audit and a fin­an­cial plan­ning audit with­in the cur­rent fin­an­cial year.|David/ Louise| |com­plete| |08/11/24|At para 18b i. Update the risk register to show upskilling and train­ing Is being delivered.|David/ Louise| |com­plete| |08/11/24|At para 26b i. Inform­a­tion man­ager to provide Com­mit­tee mem­bers with the num­ber of requestees for FOISA.|Paul|20 June 2025 meeting|open|

Declar­a­tions of interest

1. There were no declar­a­tions of interest.

Extern­al Audit Plan ²⁰²⁴⁄₂₅ (Paper 1)

1. Ishana Singh, Maz­ars presen­ted the paper which sets out the extern­al auditor’s plan for the forth­com­ing audit of the ²⁰²⁴⁄₂₅ Annu­al Report and Accounts.

Bill Lob­ban joined the meet­ing at 9.36am

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1. Dav­id Camer­on, Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices advised that he had had a good dis­cus­sion with the audit team and agreed with approaches set out in the report. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions wel­comed the slight adjust­ment to the time­tabling to accom­mod­ate Daniel Ral­ph, Fin­an­cial Accountant’s retire­ment at the end of April 2025.

2. The Audit and Risk Com­mit­tee dis­cussed the report and made the fol­low­ing com­ments and obser­va­tions: α) Fiona McLean, the Audit and Risk Com­mit­tee Chair thanked Daniel Ral­ph on behalf of the Com­mit­tee for his valu­able con­tri­bu­tion over the years and wished him a very enjoy­able retire­ment. b) On Paper 1 Annex 1, could the name of the organ­isa­tion be spelled cor­rectly? The ​‘s’ at the end of Cairngorms was miss­ing. Ishana Singh, Maz­ars apo­lo­gised and agreed to cor­rect it. c) With ref­er­ence to IT Policies on page 17 of the Annex to the paper, there was a fol­low on recom­mend­a­tion con­cern­ing IT change man­age­ment and user access to which no man­age­ment update had been provided. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions advised that the IT team were cur­rently under­go­ing a gov­ern­ment cyber health check and that the need for bet­ter doc­u­ment­a­tion had also been raised dur­ing this work. As a res­ult, doc­u­ment­a­tion is being pre­pared. How­ever, she reas­sured the Com­mit­tee that while there was a lack of doc­u­ment­a­tion„ the team are exer­cising appro­pri­ate change man­age­ment and user access pro­ced­ures. d) Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices added that man­age­ment were con­tent with the fee quoted in the report and had recently received Audit Scotland’s fee struc­ture for the year, which provided the reas­sur­ance that the fee quoted by Maz­ars was mid­point in that. e) With ref­er­ence to page 18 of the Annex to the paper, bul­let point one how many com­pan­ies does the organ­isa­tion have in the cur­rent account­ing sys­tem? Head of Fin­ance and Cor­por­ate Oper­a­tions cla­ri­fied that the point raised by the aud­it­ors relates to the way the Cairngorms Nation­al Park Author­ity are record­ing in the exist­ing fin­ance sys­tem the trans­ac­tions with­in the vari­ous pro­jects it under­takes; Cairngorms 2030, Caper­cail­lie pro­ject, Tomin­toul and Glen­liv­et Land­scape Part­ner­ship etc were being treated as sep­ar­ate com­pan­ies. This was our Fin­ance Manager’s way of keep­ing sep­ar­ate the trans­ac­tions relat­ing to dif­fer­ent fund­ing streams with­in our

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1. f) Sage account­ing sys­tem. She acknow­ledged that this approach is dif­fi­cult for the aud­it­ors and that it res­ults in the need to manip­u­late trans­ac­tions out­side the fin­ance sys­tem in Excel spread­sheets, with all the poten­tial for human error asso­ci­ated with extens­ive spread­sheet use. On page 25 of the Annex to the Paper, ​‘Sig­ni­fic­ant risks’ what poten­tial is there for error and fraud? Tom Reid, Maz­ars explained that this risk is stand­ard on all pub­lic sec­tor audit plans and it is as a res­ult of the pos­i­tion that man­age­ment are in, where they can over­ride con­trols merely by the nature of their being in a man­age­ment pos­i­tion. Head of Fin­ance and Cor­por­ate Oper­a­tions advised that monthly mon­it­or­ing and scru­tiny of the accounts being presen­ted to man­age­ment team monthly reduces the risk of that happening.

The Audit and Risk Com­mit­tee noted the paper and agreed the recommendations.

1. Action Points Arising: None.

Intern­al audit pro­gress report (Paper 2)

1. Eliza­beth Young, Azets presen­ted the paper which sets out pro­gress against the intern­al audit pro­gramme for ²⁰²⁴⁄₂₅ pre­pared by Azets.

2. The Audit and Risk Com­mit­tee noted the paper and agreed the recommendations.

3. Action Points Arising: None.

Stra­tegic risk registers (Paper 3)

1. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions presen­ted the paper which sets out a review by the Com­mit­tee of the Park Authority’s stra­tegic risk man­age­ment position.

2. Dav­id Camer­on, Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices advised that the Stra­tegic Risk register also formed part of Budget and Oper­a­tion­al Plan paper to be presen­ted to the Board at its meet­ing on 28 March. He explained that risk 11 had been amended to reflect the ele­ment of repu­ta­tion­al risk arising from dis­in­form­a­tion. This change had been reflec­ted in the Board paper annex but the papers for this Com­mit­tee had already been issued and did not include this change.

3. The Audit and Risk Com­mit­tee dis­cussed the report and made the fol­low­ing com­ments and observations:

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

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α) Audit and Risk Com­mit­tee Con­vener repor­ted that it was good to see the risk score improv­ing of 1,2,3, 9 and noted that there were 13 act­ive risks. a) Ques­tion posed around risk 13 that it may be fits with­in risk 1 how­ever noted that the Board had been keen to keep it as a sep­ar­ate risk. Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices advised that the sep­ar­a­tion of risks 1 and 13 had been his attempt to dis­til the con­ver­sa­tions the Board had had at the hori­zon scan­ning dis­cus­sion. Risk 13 is more around policy devel­op­ment and poten­tial impact on fin­ances, with the Scot­tish par­lia­ment­ary elec­tion tak­ing place next year, it seems import­ant to have it sep­ar­ately on the register. b) The Con­vener raised her con­cern around shoe­horn­ing risk 13 on policy devel­op­ment into the cat­egory of fin­an­cial risk, when the risk also relates to oper­a­tion­al activ­ity. Deputy CEO agreed to look into the word­ing; he explained there is a risk to our fund­ing pos­i­tion as it gets squeezed as a res­ult of oth­er com­pet­ing Scot­tish Gov­ern­ment pri­or­it­ies such as a new Nation­al Park. It is import­ant to ensure that our pri­or­it­ies as set out in the Nation­al Park Part­ner­ship Plan match the pri­or­it­ies at a Scot­tish Gov­ern­ment level. The Com­mit­tee agreed that the Con­vener raise this at the Board meet­ing next week.

1. The Audit and Risk Com­mit­tee noted the paper and agreed the recom­mend­a­tions: α) Con­sider the cov­er­age and adequacy of the Park Authority’s stra­tegic risk man­age­ment pos­i­tion and advise on any gaps or amend­ments required to the cur­rent stra­tegic risk register. b) Con­sider the cov­er­age and adequacy of the Cairngorms 2030 pro­gramme risk man­age­ment pos­i­tion and advise on any gaps or amend­ments required to the cur­rent pro­gramme risk register.

2. Action Points Arising: None.

Draft Gov­ernance state­ment (Paper 4)

1. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions presen­ted the paper set­ting out the draft Gov­ernance Report, which forms part of the Annu­al Report and Accounts, to the Com­mit­tee for review and com­ment pri­or to inclu­sion in the draft accounts sub­mit­ted for extern­al audit.

2. The Audit and Risk Com­mit­tee noted the paper and agreed the recommendations:

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

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α) Reviewed the draft Gov­ernance State­ment presen­ted with this paper. b) Sub­ject to any agreed amend­ments, approved the Gov­ernance State­ment for inclu­sion in the Park Authority’s draft Annu­al Report and Accounts for ²⁰²⁴⁄₂₅.

1. Action Points Arising: None.

Mikko Saari joined the meet­ing at 10am

Pro­cure­ment Action Plan (Paper 5)

1. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions presen­ted the paper, which sets out an action plan towards improve­ment of the Park Authority’s pro­cure­ment pro­cesses, pro­ced­ures and intern­al con­trols. It has been developed in response to the Intern­al Audit review of pro­cure­ment car­ried out by Azets as part of the approved ²⁰²³⁄₂₄ audit programme.

2. The Audit and Risk Com­mit­tee dis­cussed the report and made the fol­low­ing com­ments and obser­va­tions: α) The Con­vener expressed her thanks to Mikko Saari, Pro­cure­ment Officer for being on board and for cre­at­ing a cul­ture shift with­in the organ­isa­tion, and thanked Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions. b) Peter Cos­grove, Audit and Risk Com­mit­tee Deputy Con­vener repor­ted that he had reflec­ted on con­cerns on this area last year togeth­er with the recom­mend­a­tions as stated in the paper and repor­ted that he could see that good and steady pro­gress had been made and is there­fore more com­fort­able with where we are now. Peter reflec­ted that the next meet­ing may be an appro­pri­ate point to con­sider remov­ing this mat­ter as a stand­ing item from the Committee’s agenda. c) The Con­vener praised the trans­form­a­tion in pos­i­tion from last year.

3. The Audit and Risk Com­mit­tee reviewed the pro­gress made against each activ­ity in the pro­gramme for improve­ment developed by management.

4. Action Points Arising: None.

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Pro­cure­ment guid­ance (Paper 6)

1. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions presen­ted the paper which sets out recently developed guid­ance for col­leagues, out­lining the Park Authority’s pro­cure­ment pro­cesses. It has been developed in response to the Intern­al Audit review of pro­cure­ment and is delivered in sat­is­fac­tion of the Pro­cure­ment Action Plan. Mikko Saari presen­ted the work being done on devel­op­ing new pro­cure­ment pro­cesses with­in the organ­isa­tion to the Committee.

2. The Audit and Risk Com­mit­tee dis­cussed the report and made the fol­low­ing com­ments and obser­va­tions: a) Ques­tion raised around declar­ing interests such as friend­ships and asso­ci­ations: those work­ing in peat­land res­tor­a­tion for example would estab­lish good work­ing rela­tion­ships with con­tract­ors. Mikko Saari, Pro­cure­ment Officer advised that he mit­ig­ates any bias as he com­piles the tender eval­u­ations pre­pared by the oper­a­tion­al team, and gives recom­mend­a­tions based on the scores alone; every­one in eval­u­ation team has to agree on the win­ning bid­der. Dav­id Camer­on, Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices advised that he is aware of the levels of con­nec­tion staff may have with con­tract­ors, fine for staff to build rela­tion­ships and advised that the Nation­al Park Author­ity also have a staff register of interests whereby any sig­ni­fic­ant con­nec­tions can be reviewed and tested by seni­or staff pri­or to involve­ment of staff in pro­cure­ment activ­ity. b) How did the pro­cure­ment work for cycle paths? Pro­cure­ment Officer advised that it split into smal­ler parts, to allow loc­al con­tract­ors to bid as well. c) Com­ment made that it was a clear paper and praised the over­sight and loop back. d) Dis­cus­sion around how to put loc­al­ity as a cri­terion for bids. Could put stand­ard cri­ter­ia, eg sus­tain­ab­il­ity by way of com­munity bene­fit car­bon impact/​climate impact, reten­tion of jobs/​cre­ation of jobs appren­tice­ships. Agree­ment in car­ry­ing out an ana­lys­is over a year, of the con­tracts awar­ded how many com­pan­ies were based in the Cairngorms Nation­al Park, how many around and how many out with Cairngorms, to the extent that data held allows this ana­lys­is. This is to be brought back to the Com­mit­tee. e) With ref­er­ence to page 6 on Annex 1 of the Paper, the use of con­flict of interest instead of declar­a­tions of interest. Head of Fin­ance and Cor­por­ate Oper­a­tions agreed to add an addi­tion­al bul­let point to dif­fer­en­ti­ate it.

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f) Head of Fin­ance and Cor­por­ate Oper­a­tions added that with smal­ler pro­cure­ment con­tracts we are able to sup­port smal­ler busi­nesses as leg­al rules are less oner­ous. g) The Con­vener praised the work not­ing that sig­ni­fic­ant pro­gress was being made.

1. The Audit and Risk Com­mit­tee noted the paper and: a) Reviewed the guid­ance and con­sider its suit­ab­il­ity to sup­port the Authority’s staff in car­ry­ing out pro­cure­ment in the pub­lic sec­tor envir­on­ment. b) Con­sidered wheth­er the doc­u­ment meets the Intern­al Audit recom­mend­a­tions noted on the Pro­cure­ment Action Plan.

2. Action Points Arising: i. Stat­ist­ic­al ana­lys­is to be brought back to the Com­mit­tee show­ing of the con­tracts awar­ded how many com­pan­ies were based in the Cairngorms Nation­al Park, how many around and how many out with over the course of one year. ii. Head of Fin­ance and Cor­por­ate Oper­a­tions to dif­fer­en­ti­ate between con­flict and declar­a­tion of interest on page 6 of the Pro­cure­ment Action Plan.

Intern­al Audit Report Man­age­ment Action Fol­low up (Paper 7)

1. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions presen­ted the paper which sets out the intern­al auditor’s inde­pend­ent over­view of man­age­ment action taken on pre­vi­ous intern­al audit recom­mend­a­tions raised and agreed (Annex 1). The fol­low up review work repor­ted here is part of the intern­al audit pro­gramme agreed for ²⁰²⁴⁄₂₅.

2. Eliza­beth Young, Azets made the obser­va­tion that more than half of the actions were more than two years old and asked the Audit and Risk Com­mit­tee to con­sider wheth­er they were still rel­ev­ant and they wanted to con­tin­ue to pur­sue them?

3. The Audit and Risk Com­mit­tee dis­cussed the report and made the fol­low­ing com­ments and obser­va­tions: α) The organ­isa­tion name on page 2 of the Annex was spelled wrongly. Eliza­beth Young, Azets apo­lo­gised and agreed to cor­rect it.

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b) Appendix 1 action by report — the totals at the bot­tom do not match the num­bers in the table. Read­ing the pro­gress made on some of the recom­mend­a­tions, it seemed inac­cur­ate to cat­egor­ise them as par­tially com­plete? Azets apo­lo­gised for the inac­cur­acy in the num­bers and advised that ​‘par­tially com­plete’ is a stand­ard phrase used. Actions are assessed and only marked as com­plete once the aud­it­ors have seen all the doc­u­ment­a­tion. It was sug­ges­ted that the assess­ment could be changed to ​‘sub­stan­tially com­plete’ where appro­pri­ate. c) Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices advised that the fol­low up report provided a good start point to estab­lish the pos­i­tion with the remain­ing recom­mend­a­tions. Giv­en the num­ber of linked oper­a­tion­al strands in many cases, for example IT strategy, cyber secur­ity, inform­a­tion man­age­ment he sug­ges­ted an over­view report in each sub­ject area set­ting out where we are on all the remain­ing linked items and detail­ing the out­stand­ing actions the Com­mit­tee should sign off on going for­ward. and any impact in con­text of the Stra­tegic Risk Register would be an approach to update the pos­i­tion and cla­ri­fy future action. He sug­ges­ted bring­ing two or three reports to the Com­mit­tee under dif­fer­ent top­ics: IT man­age­ment strands, grant fund­ing and pro­gram man­age­ment. The Com­mit­tee sup­por­ted this approach. They com­men­ted that this seemed pro­por­tion­ate and reas­on­able. d) Head of Fin­ance and Cor­por­ate Oper­a­tions repor­ted that she did not want to under­mine any recom­mend­a­tions the aud­it­ors had made. She recalled in Decem­ber 2022 the fin­ance team were work­ing with paper doc­u­ments and that the changes made to digit­ize records since that time mean that we are now a com­pletely dif­fer­ent organ­isa­tion. A num­ber of recom­mend­a­tions have sat for a long time and have been stuck as there were a num­ber of sequen­tial improve­ments required to achieve com­ple­tion on the recom­mend­a­tion; des­pite the remain­ing out­stand­ing recom­mend­a­tions where we are now reflects con­sid­er­able pro­gress. The Con­vener acknow­ledged that, and the sig­ni­fic­ance of the intern­al audit reports and Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices echoed both this and the huge organ­isa­tion­al improve­ment. e) A mem­ber asked if it would be pos­sible to have a work­shop over a one- or two-hour win­dow on an already sched­uled board day. Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices advised that the capa­city to do this would depend on pri­or­it­ies. He agreed to liaise with the Head of Fin­ance and

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Cor­por­ate Oper­a­tions and the intern­al aud­it­ors to assess the staff capa­city to review all of these things in a timely way. He agreed to come back to the Com­mit­tee in June with an assess­ment of pri­or­it­ies and the key risk areas, and then bring a paper to a sub­sequent meet­ing, depend­ing on staff capacity

1. The Audit and Risk Com­mit­tee noted the paper and agreed the recom­mend­a­tions: α) Noted the pro­gress made by man­age­ment in imple­ment­ing agreed man­age­ment actions; and b) Noted the actions planned in respect of those recom­mend­a­tions that remain outstanding.

2. Action Points Arising: i. Paper detail­ing the pri­or­ity of key risk areas to include a timetable of future reports on the strands to be brought to the next meeting.

Appoint­ment of Intern­al Aud­it­or 2025 – 28 (Paper 8)

1. Dav­id Camer­on, Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices presen­ted the paper which sets out an update on the pro­cess under­way to appoint an inde­pend­ent intern­al aud­it­or for the peri­od 2025 to 2028. He added that it had come to a con­clu­sion in the last day or two. Azets had not been suc­cess­ful; the suc­cess­ful com­pany were a Scot­tish based firm and the full detail would fol­low via email at a later date. He recog­nised the huge value Azets had con­trib­uted to the devel­op­ment of the Park Author­ity over their peri­od of appointment.

2. The Audit and Risk Com­mit­tee Con­vener thanked Eliza­beth Young and team from Azets for all their work and professionalism.

3. The Audit and Risk Com­mit­tee noted: α) the update on the appoint­ment of intern­al aud­it­or for 2025 to 2028 b) that an intern­al audit plan will be presen­ted to a future com­mit­tee meet­ing fol­low­ing com­ple­tion of the appoint­ment process

4. Action Points Arising: None.

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Intern­al Audit Plan ²⁰²⁴⁄₂₅: Cairngorms 2030 (Paper 9)

1. Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions presen­ted the paper which sets out the review of the arrange­ments in place for the deliv­ery phase of Cairngorms 2030, includ­ing wheth­er there is a robust gov­ernance struc­ture in place. This included con­sid­er­a­tion of the intern­al report­ing arrange­ments in place, includ­ing report­ing on NLHF fund­ing claims, and the extent to which ongo­ing report­ing and mon­it­or­ing has been integ­rated as far as pos­sible into wider organ­isa­tion­al reporting.

2. The Audit and Risk Com­mit­tee: α) Con­sidered the intern­al aud­it­ors report and find­ings. b) Endorsed the man­age­ment responses to recom­mend­a­tions for future action and improvements.

3. Action Points Arising: None. Mikko Saari left the meet­ing at 11.07am

AOCB

1. None

Ref	Action Detail	Who	When	Status
21/06/24	At para 341 Les­sons learned brief­ing for the com­mit­tee for the next meeting	Dav­id	Will come to meet­ing in June/​Sept depend­ing on staff time available	Open
21/06/24	At para 34m Chair and Deputy Chair to receive monthly updates of pro­gress against the action plan	Dav­id and Louise	Monthly updates have been issued since June meeting	In Pro­gress
27/09/24	At para 20i v. Update on intern­al audit view on fin­an­cial scen­ario plan­ning to be provided to the Audit and Risk Committee	Dav­id and Stephanie	At the end of the 24⁄25 fin­an­cial year.	Ongo­ing

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|08/11/24|At para 26b ii. Inform­a­tion man­ager to provide Com­mit­tee mem­bers with the num­ber of From today’s meet­ing requestees for FOISA.|Paul|20 June 2025 meeting|open| |21/03/25|At para 28 i. Stat­ist­ic­al ana­lys­is to be brought back to the Com­mit­tee show­ing of the con­tracts awar­ded how many com­pan­ies were based in the Cairngorms Nation­al Park, how many around and how many out with over the course of one year.|Louise||| ||ii. Head of Fin­ance and Cor­por­ate Oper­a­tions to dif­fer­en­ti­ate between con­flict and declar­a­tion of interest on page 6 of the Pro­cure­ment Action Plan.|Louise||| |21/03/25|At Para 33 i. Paper detail­ing the pri­or­ity of key risk|David|||

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| | areas to include a timetable of future reports on the strands to be brought to the next meeting.||||

Date of Next Meeting

1. The date of the next meet­ing is 20 June 2025
2. The Con­vener moved a motion to move into con­fid­en­tial session.
3. The meet­ing con­cluded at 11.07 am.