190308AuCtteePaper4Annex1Draft 18-19 Governance Governance Statement

This document contains a governance statement for the Cairngorms National Park Authority (CNPA). The Accountable Officer is responsible for maintaining sound internal controls, safeguarding public funds, and meeting Scottish Public Finance Manual (SPFM) requirements. The CNPA Board and its sub-committees (Finance and Delivery, Staffing and Recruitment, Audit and Risk, and Planning) ensure effective governance. Regular meetings and internal and external audits, led by the Audit and Risk Committee, monitor the organisation’s performance and risk management. The CNPA also shares services with other organisations, and has implemented measures to improve data security and comply with GDPR. The Accountable Officer reviews the effectiveness of the internal control system through various channels including reports from executive directors, internal monitoring, and the work of internal and external auditors.