210514 Finance Cttee Paper 1AA Draft Outturn 31 March 21 V0 3

This document contains the draft financial outturn for the Cairngorms National Park Authority for the year ending 31 March 2021, which is being presented to the Finance & Delivery Committee. The report highlights that despite challenges due to COVID-19, there was a small underspend across resource, capital, and non-cash budget allocations. The Finance team views this as a positive achievement in a challenging year. The report also notes that the figures are subject to audit, and provides details on income, expenditure, and underspends in various areas, including staff costs, operational plans, and project expenditure. The document also notes the impact of COVID-19 restrictions and changes in funding mechanisms on specific projects, as well as the deferral of IFRS 16 implementation.