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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 4 17/12/04 

CAIRNGORMS NATIONAL PARK AUTHORITY 

Title: FRAUD POLICY AND RESPONSE PROCEDURE 

Prepared by: DAVID CAMERON, HEAD of CORPORATE SERVICES 

Purpose 

To present a draft Fraud Policy and Response Procedure for the Committee’s consideration. 

Recommendations 

The Committee is asked to: 

1. review the draft fraud policy and response procedure submitted with this report; 

2. subject to any amendments agreed, that the Committee approve the adoption of the policy 
and response procedure for the Authority. 

Executive Summary 

The Committee has previously noted the need for the authority to develop and implement a 
policy for fraud and procedure for investigating reports of fraud and irregularities. A draft 
fraud policy and response procedure for the Authority has been drawn up and is presented 
here for the Committee’s consideration. 
 
FRAUD POLICY AND RESPONSE PROCEDURE 

Background 

1. At its meeting of 13 August, the Committee noted the need for the authority to 
develop and implement a policy for fraud and procedure for investigating reports of 
fraud and irregularities. This point is also highlighted (in section 4, para. 5) of the 
External Auditor’s report on the audit for the period ending 31 March 2004 
considered elsewhere on this agenda. 

Draft Fraud Policy and Response Procedure 

2. A draft fraud policy and response procedure for the Authority has been drawn up by 
the Head of Corporate Services, on the basis of a procedure adopted in one of his 
previous organisations following approval by its internal and external auditors. The 
draft document is appended to this item for the Committee’s consideration. 

Recommendations 

3. That the Committee review the draft fraud policy and response procedure 
submitted with this report.
 
4. Subject to any amendments agreed at 3, that the Committee approve the 
adoption of the policy and response procedure for the Authority. 

David Cameron 
8 December 2004 
davidcameron@cairngorms.co.uk