Audit and Risk Committee – 1 September 2026

This meeting will be held in public at National Park Headquarters, Carrochan, Carrochan Road, Balloch, G83 8EG from 2.00pm.

This meeting will be streamed live for Members of the public to observe remotely. The livestream of the public session will be available here from 2pm on Tuesday 1 September 2026.

1. Welcome and Apologies

2. Declaration of Interests

3. Minutes of Meeting Held on 2 June 2026

4. Matters Arising

External Audit Reports (Forvis Mazars)

5. Draft Annual Report to Members (late paper)

Annual Accounts

6. Draft Accounts for the Financial Year ended 31 March 2026

• Appendix 1 Annual Report and Accounts 2025/26

7. Draft letter of Representation to External Audit (late paper)

Other Reports

8. Review of Financial Transactions with Related Parties

9. Draft Audit and Risk Committee Annual Report to Board

Internal Audit Reports (Azets)

10 & 11 Cover Paper – Follow-up of Previous Recommendations

• Follow-up – Q2

12. Cover Paper – Freedom of Information audit 

• Freedom of Information audit

13. Cover Paper Azets Progress Paper

• Internal Audit Progress Report

14. Any Other Business

15. Date of Next Meeting – Tuesday 1 December 2026

Confidential

16. Minutes of Confidential discussion – 2 June 2026

17. Matters Arising from Confidential Minutes

18. Corporate Risk Register and Project Risk Register

19. Committee Discussion with Internal/External Audit (if required)