Formal board meeting - paper 8 and annex 1: committee annual report - 28 November 2025

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh Form­al Board Paper 8 28 Novem­ber 2025 Page 1 of 13

For inform­a­tion

Title: Board Committee’s annu­al reports to the Board Pre­pared by: Mari­aan Pita, Exec­ut­ive Sup­port Manager

Pur­pose This paper presents the annu­al report of the Audit and Risk Com­mit­tee, Per­form­ance Com­mit­tee and Resources Com­mit­tee to Board mem­bers for comment.

Recom­mend­a­tions The Board is asked to note the Annu­al Reports to the Board from the: α) Audit and Risk Com­mit­tee b) Per­form­ance Com­mit­tee c) Resources Committee

Back­ground

1. In line with intern­al audit recom­mend­a­tions and as an ele­ment of the remit of the Com­mit­tees, each Com­mit­tee sub­mits an annu­al report cov­er­ing its activ­it­ies and reflect­ing on its oper­a­tions over the course of the last year to the full board. This paper presents the report for the Audit and Risk Com­mit­tee, Per­form­ance Com­mit­tee and Resources Com­mit­tee over the last annu­al cycle.

Mari­aan Pita 14 Novem­ber 2025 Mariaanpita@​cairngorms.​co.​uk

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Annex 1 Audit and Risk Com­mit­tee Annu­al Report to the Board for Peri­od Septem­ber 2024 to Septem­ber 2025

Over­view

1. The peri­od of this Annu­al Report cov­ers con­sid­er­a­tion of final accounts for ²⁰²³⁄₂₄. The accounts were sub­mit­ted to the Committee’s meet­ing of 27 Septem­ber 2024 in line with the agreed extern­al audit timetable for accounts to be final­ised and approved for sig­na­ture and sub­mis­sion to the Aud­it­or Gen­er­al for Scot­land at this meeting.

2. The Com­mit­tee has also over­seen the con­duct of the extern­al audit of the ²⁰²⁴⁄₂₅ annu­al report and accounts dur­ing this peri­od, with the draft accounts for this fin­an­cial year sub­mit­ted to the committee’s meet­ing of Septem­ber 2025 in line with the agreed timetable for the ²⁴⁄₂₅ audit.

3. Maz­ars remain appoin­ted through Audit Scot­land as extern­al aud­it­ors to the Park Authority.

4. Dur­ing the report­ing peri­od, the Com­mit­tee was sup­por­ted by Azets in the pro­vi­sion of intern­al audit ser­vices, with wbg aud­it­ors assum­ing this role from April

5. There was a peri­od of over­lap between Azets and wbg dur­ing which the Com­mit­tee main­tained over­sight of the work of both intern­al audit pro­viders. The Com­mit­tee has agreed an intern­al audit plan for ²⁰²⁵⁄₂₆ which will be delivered by wbg. How­ever, the tim­ing of the intern­al audit work is over the second half of the year and there­fore no intern­al audit reports on spe­cif­ic areas of audit have been sub­mit­ted to the Com­mit­tee between April and Septem­ber 2025.

6. The Com­mit­tee has con­tin­ued to work to the terms of ref­er­ence approved by the Board over the dur­a­tion of this report­ing period.

7. The Com­mit­tee met four times over the peri­od covered by this report. All meet­ings were held as sched­uled and were quorate.

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Key Activ­it­ies

1. In addi­tion to man­age­ment reports from the Authority’s Intern­al and Extern­al Aud­it­ors, con­sidered in fur­ther detail below, the Com­mit­tee con­sidered the fol­low­ing issues dur­ing the course of the year: α) Risk man­age­ment: the Audit & Risk Com­mit­tee has con­tin­ued to take a stra­tegic over­sight of the Authority’s risk man­age­ment strategy and reg­u­larly con­sidered the stra­tegic risk register. The Com­mit­tee has sup­por­ted the full review of the stra­tegic risk register to ensure the Park Authority’s stra­tegic risk man­age­ment remains sup­port­ive of deliv­ery of the Cor­por­ate Plan span­ning 2023 to 2027. b) Detailed Risk Ana­lys­is: the Com­mit­tee has con­tin­ued the prac­tice in the year of con­sid­er­ing more in-depth ana­lys­is of key risks from seni­or man­age­ment. This prac­tice provides an oppor­tun­ity to explore key or increas­ing stra­tegic risks in more detail and eval­u­ate the adequacy of mit­ig­a­tion actions. The Com­mit­tee has con­sidered detailed ana­lys­is of the risks asso­ci­ated with the Cairngorms 2030 pro­gramme as it moved into its Deliv­ery Phase. c) Account­ing Policy and Estim­ates: the Com­mit­tee reviews and agrees account­ing policies and con­siders any sig­ni­fic­ant estim­ates required in the final­isa­tion of the annu­al accounts as part of its con­sid­er­a­tion of final accounts pri­or to their sig­na­ture by the Account­able Officer. There were no sig­ni­fic­ant vari­ations to account­ing policy required in either year covered by this report, nor were any estim­ates causes of con­cern. d) Gov­ernance State­ment: review and approv­al of this state­ment, pri­or to its inclu­sion in the annu­al accounts and pri­or to sig­na­ture by the Account­able Officer. e) Updates on pro­gress in imple­ment­ing pre­vi­ous audit recom­mend­a­tions: the Com­mit­tee has main­tained a twice-yearly audit review of action taken on pre­vi­ous audit recom­mend­a­tions, sup­ple­men­ted from time to time by man­age­ment reports. f) Con­sid­er­a­tion and agree­ment of for­ward audit activ­ity plans: the Com­mit­tee has agreed a for­ward plan of intern­al audit activ­ity and has mon­itored pro­gress in suc­cess­ful deliv­ery of the intern­al audit plan for ²⁰²⁴⁄₂₅. A plan for intern­al audit work has been agreed for ²⁰²⁵⁄₂₆. g) Let­ter of rep­res­ent­a­tion: the Com­mit­tee con­sidered the draft let­ter of rep­res­ent­a­tion from the Author­ity to Maz­ars, the extern­al aud­it­or, pri­or to its sig­na­ture by the Account­able Officer as an appro­pri­ate reflec­tion of the

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h) Authority’s pos­i­tion for pre­par­a­tion of the accounts for ²⁰²⁴⁄₂₅ and con­duct of the Authority’s fin­an­cial and wider con­trol pro­ced­ures over the course of the year. The Com­mit­tee has also reviewed the under­pin­ning detail set out in assur­ances to the extern­al aud­it­or relat­ing to pre­vent­ing fraud in the annu­al accounts, com­pli­ance with laws and reg­u­la­tions, lit­ig­a­tion and claims, and going con­cern. i) Pro­cure­ment: the Com­mit­tee received an intern­al audit report in June 2024 set­ting out sig­ni­fic­ant weak­nesses in the Park Authority’s intern­al con­trols over its pro­cure­ment activ­it­ies. The Com­mit­tee agreed an action plan includ­ing urgent actions to resolve the key issues. The Chair and Vice Chair of the Com­mit­tee mon­itored deliv­ery of that action plan monthly ini­tially, with the full Com­mit­tee receiv­ing updates at its meet­ing. The appoint­ment of a Pro­cure­ment Officer in 2024 rep­res­en­ted a key step in tak­ing for­ward pri­or­ity actions, and a pro­cure­ment action place has now been mostly com­pleted. The Com­mit­tee also con­sidered the les­sons learned on pro­cure­ment at their meet­ing of Septem­ber 2025. j) The Com­mit­tee reviewed updates on inform­a­tion requests and com­plaints, ensur­ing appro­pri­ate over­sight and con­sid­er­a­tion of mat­ters presented.

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Intern­al Audit

1. The Com­mit­tee agree an annu­al intern­al audit work pro­gramme presen­ted by the intern­al auditor.

Table One: Sum­mary of Intern­al Audit Findings

Intern­al Audit Study | Num­ber of Recom­mend­a­tions | Very High Risk | High Risk | Mod­er­ate Risk | Lim­ited Risk —-| — -| — -| — -| — - ²⁰¹¹⁄₁₂ Total (7 stud­ies) | 0 | 3 | 14 | 9 ²⁰¹²⁄₁₃ Total (4 stud­ies) | 0 | 0 | 10 | 10 ²⁰¹³⁄₁₄ Total (7 stud­ies) | 0 | 1 | 9 | 11 ²⁰¹⁴⁄₁₅ Total (4 stud­ies) | 0 | 0 | 5 | 13 ²⁰¹⁵⁄₁₆ Total (9 stud­ies) | 0 | 0 | 9 | 10 ²⁰¹⁶⁄₁₇ Total (8 stud­ies) | n/​a | 0 | 11 | 11 ²⁰¹⁷⁄₁₈ Total (3 stud­ies) | n/​a | 0 | 3 | 7 ²⁰¹⁸⁄₁₉ Total (9 stud­ies) | n/​a | 1 | 6 | 10 ²⁰¹⁹⁄₂₁ Total (9 stud­ies) | 0 | 5 | 16 | 21 ²⁰²¹⁄₂₂ Total (5 stud­ies) | 0 | 4 | 10 | 2 ²⁰²²⁄₂₃ Total (6 stud­ies) | 2 | 9 | 11 | 5 ²⁰²³⁄₂₄ Total (3 stud­ies + 2 advis­ory) | 4 | 7 | 8 | 0 ²⁰²³⁄₂₄ Total | 4 | 7 | 8 | 0

The ²⁰²⁴⁄₂₅ stud­ies were: | Very High | High | Mod­er­ate | Lim­ited —-| — -| — -| — -| — - Cairngorms 2030 (1 advis­ory) Oper­a­tion­al and fin­an­cial plan­ning (1 advis­ory) | 0 | 0 | 4 | 0 Recruit­ment | 0 | 0 | 2 | 1 Total for peri­od | 0 | 0 | 6 | 1

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Extern­al Audit

1. The com­ple­tion of the extern­al audit for the ²⁰²³⁄₂₄ accounts was delayed into Novem­ber / Decem­ber 2024 while the audit team com­pleted final checks and review pro­cesses. The accounts were laid in Par­lia­ment pri­or to the stat­utory date of 31 December.

2. Work on the ²⁰²⁴⁄₂₅ extern­al audit was still under­way at the point of the Committee’s con­sid­er­a­tion of the draft accounts in Septem­ber 2025. The Park Authority’s account­ing treat­ment of the fin­an­cing and expendit­ure related to the Cairngorms 2030 (C2030) Pro­gramme has required an in-depth tech­nic­al eval­u­ation and this has caused some delay in final­isa­tion of accounts present­a­tion and the sub­sequent com­ple­tion of audit work. The accounts for ²⁰²⁴⁄₂₅ are now sched­uled to be presen­ted and final­ised at the Committee’s Novem­ber meet­ing and sub­sequently presen­ted to the board at the end of November.

Stra­tegic Risk Management

1. The Authority’s stra­tegic risk register has been fully revised over the course of the year, with over­sight and input to this pro­cess from the Com­mit­tee, to ensure the Park Authority’s approach to stra­tegic risk man­age­ment con­tin­ues to sup­port effect­ive deliv­ery of the Cor­por­ate Plan span­ning 2023 to 2027. The Park Authority’s stra­tegic risk man­age­ment approach now incor­por­ates and is led by the Board’s stra­tegic risk appet­ite. The Audit and Risk Com­mit­tee has con­tin­ued to review the cov­er­age and adequacy of the stra­tegic risk register in those quar­ters where it is not presen­ted to the full Board.

2. The Com­mit­tee has incor­por­ated assur­ance over risk man­age­ment of the Cairngorms 2030 Pro­gramme as a stand­ing ele­ment of its agenda, ensur­ing any stra­tegic risk implic­a­tions to the Park Author­ity as a whole arising from its lead­er­ship of this sig­ni­fic­ant pro­gramme of work are recog­nised and incor­por­ated in our risk man­age­ment framework.

Con­clu­sions

1. The Audit and Risk Com­mit­tee con­siders that it has been suc­cess­ful in pro­gress­ing the Board’s gov­ernance and intern­al con­trol pri­or­it­ies dur­ing the peri­od covered by this annu­al report.

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1. The Com­mit­tee wel­comes the work of the Authority’s Fin­ance team in once again main­tain­ing a high qual­ity and pro­fes­sion­al fin­an­cial account­ing ser­vice. The Com­mit­tee also recog­nises the valu­able work of the wider Cor­por­ate Ser­vices team in sup­port­ing a rap­idly expand­ing range of activ­it­ies and deliv­ery by the Park Author­ity and in help­ing achieve the organisation’s stra­tegic objectives.

2. The Com­mit­tee has engaged through the year with issues iden­ti­fied by the Authority’s intern­al and extern­al aud­it­ors, and also by the Authority’s officers. The Com­mit­tee has received full reports on issues raised; con­sidered recom­mend­a­tions made; and approved responses and actions. The Com­mit­tee has shaped and approved the over­all audit plan and guided the dir­ec­tion and approach of the intern­al aud­it­ors and their pro­gramme of work. The Com­mit­tee has also mon­itored deliv­ery against approved action plans.

3. Both the intern­al and extern­al aud­it­ors’ find­ings provide assur­ance to the Com­mit­tee and Board that the Authority’s intern­al con­trol and gov­ernance object­ives are being met effect­ively by management.

4. The Com­mit­tee con­tin­ues to recog­nise the con­tin­ued expan­sion and evol­u­tion of the cov­er­age of the Park Authority’s range of activ­it­ies has pushed the risk pro­file of recom­mend­a­tions high­er over the course of the last report­ing peri­ods. It is accep­ted that there will always be a range of improve­ments than can be made to ser­vices and con­trols; that these con­trols must con­tin­ue to adapt to chan­ging oper­at­ing and stra­tegic envir­on­ments; and as such a num­ber of recom­mend­a­tions for improve­ment from intern­al audit will always be expec­ted. The Com­mit­tee warmly wel­comes the evid­ence of atten­tion to intern­al con­trol sys­tems by man­age­ment and gen­er­ally effect­ive con­trol sys­tems evid­enced by the annu­al intern­al audit reports. The Com­mit­tee expects the risk pro­file of recom­mend­a­tions to fall back toward more usu­al levels in com­ing years as new ser­vice areas and recom­mend­a­tions for action become bet­ter embedded.

5. The Com­mit­tee will con­tin­ue to address key, basic issues of intern­al con­trol and the devel­op­ment of appro­pri­ate pro­cesses with­in the Author­ity. The evid­ence of the urgent atten­tion giv­en to high-risk recom­mend­a­tions arising from the pro­cure­ment audit gives the Com­mit­tee reas­sur­ance that where con­trol gaps are identified

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these mat­ters are pri­or­it­ised through alloc­a­tion of time and, where neces­sary, fin­an­cial resources.

1. The Com­mit­tee will also con­tin­ue to have over­sight of the Authority’s approach to and hand­ling of risk man­age­ment, and of wider aspects of cor­por­ate gov­ernance such as the approach to Best Value and value for money. In par­tic­u­lar, mem­bers will seek to ensure that les­sons are learned from oper­a­tion­al exper­i­ence and that wherever pos­sible reviews of work­ing prac­tices and learn­ing from them lead to improve­ments in our systems.

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Per­form­ance Com­mit­tee Annu­al Report to Board for Peri­od Novem­ber 2024 to August 2025

Activ­ity in period

1. The Com­mit­tee met three times up to and includ­ing the meet­ing of 13 June 2025 in the peri­od covered by this report.

2. The Com­mit­tee has sought assur­ance over the per­form­ance of the fol­low­ing pro­grammes and major pro­jects where the Park Author­ity is either lead deliv­ery body, or holds sig­ni­fic­ant respons­ib­il­ity as a lead applic­ant and / or account­able body for fund­ing deployed: a) Cairngorms 2030, includ­ing them­at­ic updates provided by the respect­ive leads, with in-depth reviews on areas such as trans­port, health and well­being. b) Cairngorms Beaver Pro­ject. c) Cairngorms Nature Action Plan. d) Cairngorms Nation­al Park ven­ison sub­sidy scheme ²⁰²⁴⁄₂₅. e) Cairngorms Peat­land ACTION Pro­gramme. f) Lag­gan hydro­logy pro­ject update. g) Cairngorms Com­munity Led Loc­al Devel­op­ment (CLLD) and Cairngorms Trust deliv­ery. h) Cli­mate adapt­a­tion fund ²⁰²⁴⁄₂₅. i) Web­site update. j) Deliv­ery of stat­utory duties not­ing the sum­mary of access case­work under­taken by the Access and Infra­struc­ture Team, as con­ferred by the Land Reform (Scot­land) Act 2003. k) For­ward look­ing at sched­ule of com­mit­tee items.

Review of Activ­it­ies and Commentary

1. Key areas of the Park Author­ity man­aged and part­ner led activ­it­ies have been iden­ti­fied for report­ing with a tem­plate report­ing struc­ture final­ised and main­tained over the course of the peri­od. Use of exist­ing reports sub­mit­ted to pro­ject boards and oth­er struc­tures has been max­im­ised to min­im­ise addi­tion­al report­ing bur­dens on staff.

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1. The cur­rent mem­ber­ship of the Com­mit­tee has been estab­lished. This annu­al report is more a fac­tu­al record of the activ­it­ies of the Com­mit­tee over the peri­od, rather than a qual­it­at­ive eval­u­ation of the work of the Committee.

2. There have been no instances of need for escal­a­tion of con­cerns to the full board, while some minor mat­ters have been made known to oth­er com­mit­tees to enhance coordin­ated assur­ance over organ­isa­tion­al per­form­ance. Gen­er­ally, per­form­ance reports have been pos­it­ive. Activ­ity on sig­ni­fic­ant pro­grammes and pro­jects has gen­er­ally secured agreed object­ives with minor devi­ations noted, as has been more fully rep­res­en­ted in cor­por­ate per­form­ance report­ing to the full board.

3. From a com­mu­nic­a­tions per­spect­ive, the Com­mit­tee has focused on review­ing activ­ity asso­ci­ated with the web­site, includ­ing con­sid­er­a­tion of the pro­cure­ment pro­cess under­taken for the web­site. In addi­tion, the Com­mit­tee has examined a com­mu­nic­a­tions and engage­ment risk register to ensure that key risks have been appro­pri­ately iden­ti­fied and that the pro­posed mit­ig­a­tion meas­ures are robust and proportionate.

4. The Com­mit­tee has agreed a planned scope of activ­ity for the com­ing year, cov­er­ing the fol­low­ing areas of the Park Authority’s activ­it­ies: a) Cairngorms 2030 – with quarterly updates from theme leads delving deep­er into their pro­jects for a bet­ter under­stand­ing. b) Peat­land res­tor­a­tion pro­gramme. c) Com­munity Led Loc­al Devel­op­ment and Cairngorms Trust. d) Cairngorms Beaver pro­ject. e) Deer man­age­ment / ven­ison sub­sidy scheme. f) Oth­er one-off reports on key pro­ject activ­it­ies as iden­ti­fied by mem­bers from time to time.

Con­clu­sions

1. The Per­form­ance Com­mit­tee has oper­ated over the peri­od to provide the ele­ments of gov­ernance and assur­ance sys­tems as set out in the terms of ref­er­ence for board committees.

2. Cur­rent mem­bers believe they have a clear focus for the year ahead and have scoped the for­ward agenda for the Com­mit­tee accordingly.

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1. The Committee’s mem­bers have expressed their grat­it­ude for the sup­port of officers provided over the year; for full and clear papers; and for effect­ive, help­ful engage­ment at meetings.

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Resources Com­mit­tee Annu­al Report to Board for Peri­od Novem­ber 2024 to Octo­ber 2025

Activ­ity in Period

1. The Com­mit­tee met three times up to and includ­ing Octo­ber 2025 in the peri­od covered by this report.

2. The Com­mit­tee has sought assur­ance over the fol­low­ing key aspects of the Cairngorms Nation­al Park Authority’s oper­a­tions over the course of the report­ing peri­od: a) Budget mon­it­or­ing for both ²⁰²³⁄₂₄ and ²⁰²⁴⁄₂₅. b) Budget man­age­ment and devel­op­ment of future budget estim­ates. c) Per­son­al use of social media policy. d) Health and Safety oper­a­tions. e) Staff engage­ment, includ­ing Staff Con­sultat­ive For­um dis­cus­sions. f) Staff pay and pay awards. g) Board mem­ber pay award ²⁰²⁵⁄₂₆. h) Chief Exec­ut­ive pay i) Staff turnover and staff absence mon­it­or­ing. j) Draft fin­an­cial out­turn pos­i­tion for ²⁰²⁴⁄₂₅. k) Deliv­er­ing the Cairngorms Nation­al Park Authority’s Equal­ity Duties, includ­ing l) scru­tiny of the Park Authority’s Equal Pay Audit.

3. The Park Author­ity con­tin­ues to focus on the poten­tial to secure sig­ni­fic­ant inward grant fund­ing and private fin­ance in sup­port of its activities.

Review of activ­it­ies and commentary

1. Over­all, the com­mit­tee feels it has been suc­cess­ful in dis­char­ging its remit and per­form­ing an appro­pri­ate and valu­able ele­ment of the Park Authority’s gov­ernance and assur­ance pro­cesses. Appro­pri­ate areas of over­lap with oth­er com­mit­tees on per­form­ance and risk man­age­ment have been recog­nised and min­im­ised, with mat­ters passed on between Com­mit­tees with­in their remits as necessary.

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1. This annu­al report is more a fac­tu­al record of the activ­it­ies of the Com­mit­tee over the peri­od, rather than a qual­it­at­ive eval­u­ation of the work of the Committee.

2. There have been no instances of need for escal­a­tion of con­cerns to the Board, while some minor mat­ters have been made known to oth­er com­mit­tees to enhance coordin­ated assur­ance over resources.

3. The Com­mit­tee covered a wide range of sub­ject areas over the course of the peri­od of this report, as illus­trated by the sum­mary of top­ics covered at point four, provid­ing the Board with assur­ance over the man­age­ment and con­trols exer­cised with­in these areas of the Park Authority’s operations.

4. The Com­mit­tee has not iden­ti­fied any changes required to its terms of ref­er­ence over the course of this report­ing period.

Con­clu­sions

1. The oper­a­tion of the Resources Com­mit­tee has provided an import­ant and effect­ive ele­ment of the Park Authority’s assur­ance sys­tems. The Committee’s focus on the com­bin­a­tion of fin­an­cial and staff resource man­age­ment provides for a com­pre­hens­ive scru­tiny of the man­age­ment of these areas, while allow­ing for mem­bers to provide integ­rated stra­tegic dir­ec­tion and sup­port in the for­ward plan­ning of these key resources.

2. Cur­rent mem­bers believe there are no sig­ni­fic­ant changes needed in the Committee’s oper­a­tions over the com­ing year. Com­mit­tee mem­bers will con­tin­ue to work with seni­or officers to evolve and adapt report­ing struc­tures as required.

3. The Com­mit­tee appre­ci­ates the sup­port of officers through­out the year, par­tic­u­larly for their com­pre­hens­ive and clear papers as well as con­struct­ive engage­ment dur­ing meetings.