ARC Paper 5 Annex 2 25-26 management response

This document contains the Cairngorms National Park Authority's responses to questions about fraud, internal controls, legal compliance, and its ability to continue operating. It shows that the Park Authority's management and its committees, the Resources Committee and Audit and Risk Committee, have clear processes for overseeing and responding to fraud risks, including regular reviews of financial statements and audit reports. They rely on senior management's knowledge and integrity and use measures like staff interest registers and delegated authorities to manage risks, particularly in high-risk roles. While cyber security is noted as the main external fraud risk, effective controls are in place. For the period 2025/26, no actual fraud, material internal control breaches, or significant fraud risks were identified, nor are there any known litigations. The Park Authority is confident in its financial stability, supported by ongoing funding from the Scottish Government and a substantial grant for its Cairngorms 2030 programme.