Agenda item

Jennie Norman, Audit Manager at Mazars, was present to answer any questions or queries.

Members queried the fees charged by the External Auditor and asked  whether they audited any other of the National Parks?  Jennie confirmed that they do indeed audit other National Parks eg. Loch Lomond, and various others and as they are a public sector team they are always looking at sharing knowledge.  As for the fees, these are not set by the Auditors but by the PSAA

Members were concerned on the150% increase in the fees in the Audit Service Contract in 2023/24?  Jennie confirmed that there was an exceptional backlog in Local Government audit which had built up principally from 2019 onwards, and reached its peak in the 23/24 year.  The government then brought in measures to clear the backlog, so that is why the fees were much higher in 2023/24 and 2024/25.

The recommendation as set out in the report was moved, seconded, voted on and carried.

RESOLVED:

That the 2024/25 External Audit Strategy Memorandum for the 2024/.25 Statement of Financial accounts be noted.