The guidance to be issued to National Park authorities will include:Financial Memorandum and Management Statements governing financial, management and corporate planning matters;Guidance on the formulation of National Park Plans;Guidance on participation, consultation procedures over the whole of the authorities' responsibilities;Guidance on commercial activity by National Park authorities;Guidance on the role of National Park authorities in preserving and enhancing the cultural heritage, including the promotion on Gaelic issues such as signage and bilingual publications as appropriate.Where National Park authorities undertake planning functions, national planning guidance will also apply to them.