Audit and Risk Committee 2nd December 2025

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 2nd December.

1. Welcome and Apologies

2. Declarations of Interest

3. Minutes of Meeting held on 2 September 2025

4. Matters Arising

External Audit Reports (Forvis Mazars)

5. Final External Annual Report to Members Inc Annual Report and Accounts 2024/25 Final Update

• Appendix 1
• Appendix 2

Internal Audit Reports (Azets)

6. Azets Progress Report

7. Internal Audit Report 2025/26 – Financial Sustainability

8. Follow-up – part 2

Other reports

9. Fraud Risk Register

• Appendix 1
• Appendix 2
• Appendix 3

10. Any Other Business

11. Date of Next Meeting – Tuesday 3 March 2026

Confidential

12. Minutes of Confidential discussion – 2 September 2025

13.  Matters Arising from Confidential Minutes

14. Deep Dive :  Governance Changes

15. Corporate Risk Register and Project Risk Register

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