190607FinanceCtteePaper3Annex11901250CNPAFinancialregulationsandprocedures

This document contains the Financial Regulations for the Cairngorms National Park Authority (CNPA), updated on 25 January 2019. It outlines the financial regulations and procedures that the Park Authority must follow to ensure sound financial management and control. It details general provisions, corporate governance, financial management and control, and audit requirements. The document also covers topics such as the roles and responsibilities of the Board, committees, the Accountable Officer, and other senior managers, as well as risk management, whistleblowing, code of conduct, financial planning, budgetary control, accounting arrangements, treasury management and also includes appendices on delegated authority limits and the Nolan Committee Principles. The document is intended to provide practical guidance on the Park Authority's financial policies and ensure compliance with relevant legislation and the Scottish Public Finance Manual.