Audit and Risk Committee - 02 October 2026

This document contains a notice about an upcoming online meeting of the Cairngorms National Park Authority’s Audit and Risk Committee, scheduled for 2 October 2026 at 9.30am. People can view the agenda and other meeting papers on the National Park Authority’s website, www.cairngorms.co.uk/, starting the Friday before the meeting.

This document contains the agenda for an online meeting of the Cairngorms National Park Authority’s Audit and Risk Committee, scheduled for 2 October 2026 at 9.30 am. The meeting will begin with a private discussion between the committee and auditors, without other staff present, before moving on to approve the minutes from the previous meeting held on 19 June 2026. Key items for discussion include an internal audit review concerning payroll, the strategic risk registers, and a verbal update on the internal audit progress. The committee will also review the 2025/26 Draft accounts and consider for decision a Letter of Representation and an update on the external audit, including the annual audit report. The next meeting is planned for 13 November 2026.

This document contains the minutes from the Cairngorms National Park Authority’s Audit and Risk Committee meeting on 19 June 2026. The committee approved previous minutes and reviewed the 2025/2026 internal audit report, which included an overall opinion on internal controls, benchmarking, and follow-up actions. They also discussed an internal audit of IT disaster recovery, focusing on making IT more robust and improving cyber security, and a review of the complaints procedure, aiming for clear processes while managing inappropriate complaints. Updates were provided on the 2025/2026 external audit, strategic risk registers, and the draft annual procurement report. A significant part of the meeting was dedicated to the development of the Cairngorms 2030 Communities Fund, where the committee discussed its innovative design, community involvement approach, monitoring plans, and risk management. Finally, the committee considered the draft governance statement and an update on information requests and complaints, with their next meeting set for 2 October 2026.

This document contains a report from an internal check-up of how the Cairngorms National Park Authority handles its staff payroll. The main goal was to make sure that payments are accurate and that the system for managing salaries is robust. This review, part of their yearly plan for 2026/27, concluded that the Park Authority has effective and well-managed payroll processes. In fact, no problems or suggestions for changes were found, meaning the Audit and Risk Committee can feel confident that staff are being paid correctly and efficiently.

This document contains an internal audit report from September 2026 for the Cairngorms National Park Authority's payroll processes, covering the 2026-27 period. The audit looked at whether payroll was processed correctly, with good controls for things like changes to pay, accurate payments, updates to bank details, making sure staff were paid for hours worked, and how new employees and those leaving were handled. The overall conclusion was 'Strong', which means the Park Authority has suitable payroll processes that are working effectively. The audit found no weaknesses or areas needing improvement, and it noted several good practices, like how system access is managed and the thorough checking of monthly payroll runs. In fact, the Park Authority performs better than similar organisations in this area, having no recommendations for change.

This document contains a paper for the Audit and Risk Committee to review how the Cairngorms National Park Authority manages its strategic risks. The latest strategic risk register, reviewed on 1 September 2026, lists 13 active risks, plus five others that are currently managed. Some risks previously considered managed have been kept under active review due to the impacts of a wildfire, which requires monitoring of budget implications and the wildfire response. Additionally, the overall risk level for the Cairngorms 2030 programme has changed from green to amber, largely because of uncertain funding and potential delays to projects, such as peatland restoration, also due to wildfires. While the aim is to return these risks to a green status, some specific projects, including Active Communities, are facing funding uncertainties and tight timescales, leading to discussions with the Scottish Government. The Committee is asked to review these risk registers and suggest any necessary improvements.

This document contains a risk register outlining key challenges and their management for the Cairngorms National Park Authority. It addresses financial risks, such as public funding constraints and securing match funding for major programmes, alongside strategic delivery issues like ensuring sufficient powers for tackling wildlife crime and adapting to policy changes. The document also details risks related to the robustness of IT systems, cyber security, and the adequacy of business continuity plans. Furthermore, it highlights workforce challenges including skill gaps, competitive recruitment, staff morale due to pay, and ensuring staff capacity for delivering core objectives and large projects. For each risk, the document describes current mitigation efforts, planned actions, and their status, reflecting an ongoing effort to manage and reduce potential impacts on the Park Authority's operations and strategic goals.

This document contains a risk register for the Cairngorms 2030 program, last reviewed on 22 February 2024, with a forward look to the third quarter of 2026. A key challenge is the ongoing uncertainty regarding funding from Transport Scotland for active travel projects, which could delay the program and impact partner confidence. Additionally, Nature Recovery and Peatland projects are currently facing medium risks due to delays in confirming woodland schemes and operational issues from wildfires. While the Park Authority's budget, procurement standards, and staffing levels are largely under control, significant effort is being put into managing these funding and project delivery risks, with the goal of returning these areas to a stable status by the end of the year.

This document contains the Cairngorms National Park Authority's draft Annual Report and Accounts for 2025/26, presented to the Audit and Risk Committee for their review and approval before the final audit is completed. The report includes a Performance Report detailing the Park Authority's activities and achievements, an Accountability Report covering governance and staffing (with a note on pending clarification for pension figures), and Financial Statements. Overall, grant-in-aid funding increased by over £3 million compared to the previous year, greatly supporting nature and peatland restoration efforts. The net expenditure was £15.138 million, and the year concluded with a small overspend of £9,000, which is well within the Park Authority's targets. The external auditors are currently finalising their work, and the Committee is asked to approve the accounts subject to any final amendments.

This document contains the Cairngorms National Park Authority's Annual Report and Accounts for 2025/26, detailing significant progress across its goals for nature, people, and place. Key achievements include the approval of a pioneering new fire byelaw and substantial advancements in the £42 million Cairngorms 2030 programme, which saw 475 hectares of native woodland planted, over 1,800 hectares of peatland restored, and extensive community engagement, all contributing to the park's ambition to become the UK's first net zero national park. Nature conservation efforts, bolstered by a £1.2 million grant, made strides in protecting threatened species and fostering beaver populations, while local development and visitor infrastructure planning also progressed. Financially, the Park Authority's grant-in-aid increased to £17.7 million, with overall income up 70% since 2021/22, demonstrating effective management of its budget and risks, and maintaining a strong commitment to equality, diversity, and staff well-being. The Authority continues to drive strategic alignment with partners to deliver its objectives and enhance the Cairngorms National Park for future generations.

This document contains a request for the Audit and Risk Committee to review and approve the Letter of Representation for the 2025/26 financial year. This important letter, prepared by Louise Allen, Head of Finance and Corporate Operations, is a formal statement from the Cairngorms National Park Authority’s management to its auditors. It confirms that the financial information provided is accurate and complete, which is crucial for a reliable audit and trustworthy financial statements, and is a standard requirement for all audits. The letter addresses management’s responsibilities, including preparing financial statements, giving auditors all necessary information, recording transactions, and covering other vital areas like legal compliance, fraud prevention, and the Park Authority's ongoing operations. Upon the Committee's approval, the Chief Executive will sign the letter, an essential step before signing the Annual Report and Accounts.

This document contains the Annual Audit Report for the Cairngorms National Park Authority for the year ended 31 March 2026, prepared by Forvis Mazars for the Audit and Risk Committee. The auditors anticipate giving an unqualified opinion on the financial statements and regularity, meaning they found no major problems with how the accounts were prepared or how funds were used. They also found no significant issues with the Park Authority's financial sustainability or its arrangements for achieving "Best Value," which means ensuring continuous improvement in performance while balancing quality and cost. While the audit was largely positive, some internal control improvements were recommended. These include needing better documentation for their new financial system's data migration and information technology policies, improving the process for reviewing year-end financial entries, and developing a formal long-term financial strategy.