230811ResourcesCtteePaper1_Appendices2023-24BudgetMonitoring

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

Resources Com­mit­tee Paper 1 Appendixes 11 August 2023 Page 1 of 3

Appendix 1 Sum­mary of expendit­ure against the pro­filed budget

YEAR END­ING 30 JUNE 2024 ACTU­AL v BUDGET 30 JUNE 2023

CAIRNGORMS NATION­AL PARK AUTHOR­ITY Resources Com­mit­tee: Paper 1, Annex 1. 11^th August 2023

	Annu­al budget	Budget adjust­ments	Out­turn fore­cast	Phased budget to 30 June 23	Actu­al at 30 June 23	(Under)/ over phased budget	% of Out­turn forecast
Staff costs	4,841,000	85,000	4,926,000	1,184,135	1,176,970	(7,165)	24%
Board fees	192,000	-	192,000	48,000	39,816	(8,184)	21%
-	5,033,000	85,000	5,118,000	1,232,135	1,216,786	(15,349)	-
Pro­ject costs	-	-	-	-	-	-	-
Pro­ject costs	1,141,000	-	1,141,000	-	-	-	0%
Pro­ject costs recovered	(1,141,000)	-	(1,141,000)	-	-	-	0%
-	0	0	0	0	0	0	-
Run­ning costs	-	-	-	-	-	-	-
Oth­er staff and board costs	164,000	-	164,000	41,000	60,808	19,808	37%
Facil­it­ies costs	520,000	(143,230)	376,770	94,193	86,181	(8,012)	23%
IT and pro­fes­sion­al costs	261,000	-	261,000	65,250	51,974	(13,276)	20%
-	945,000	(143,230)	801,770	200,443	198,963	(1,480)	-
Oper­a­tion­al plan (net)	-	-	-	-	-	-	-
Peat­land restoration	4,328,000	(536,000)	3,792,000	15,000	17,606	2,606	0%
Nature & climate	818,000	-	818,000	54,000	35,153	(18,847)	4%
People	277,000	-	277,000	56,250	34,780	(21,470)	13%
Place	865,000	51,000	916,000	78,770	45,274	(33,496)	5%
Cor­por­ate	441,500	62,000	503,500	8,000	25,086	17,086	5%
Com­mu­nic­a­tions	354,500	-	354,500	40,400	22,853	(17,547)	6%
Con­tri­bu­tion to Cairngorms 2030	285,000	(146,500)	138,500	0	0	0	0%
-	7,369,000	(569,500)	6,799,500	252,420	180,752	(71,668)	-
Total expendit­ure	13,347,000	(627,730)	12,719,270	1,684,997	1,596,501	(88,496)	13%
Oth­er income	(182,000)	-	(182,000)	(45,500)	(78,903)	(33,403)	43%
Cash expendit­ure	13,165,000	(627,730)	12,537,270	1,639,497	1,517,598	(121,899)	12%
Grant-in-aid drawn down	(13,151,000)	611,000	(12,540,000)	(1,880,000)	(1,880,000)	0	15%
Net cash expenditure/​(income)	14,000	(16,730)	(2,730)	(240,503)	(362,402)	(121,899)	-

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

Resources Com­mit­tee Paper 1 Appendixes 11 August 2023 Page 2 of 3

Appendix 2 Budget changes

YEAR END­ING 31 MARCH 2024 Budget adjustments

	Annu­al budget		Budget adjust­ments			Revised budget
		Advance to Cairngorms 2030	Fund­ing reduc­tion — peat­land resource	Payroll — cov­er Lease account­ing poten­tial shortfall	Peat­land par­tial rein­state­ment of resource budget	Green Health Link Work­er con­tract extension
Staff costs	4,841,000	-	-	85,000	-	-	4,926,000
Board fees	192,000	-	-	-	-	-	192,000
-	5,033,000	0	0	85,000	0	0	5,118,000
Run­ning costs
Oth­er staff and board costs	164,000	-	-	-	-	-	164,000
Facil­it­ies costs	520,000	-	(143,230)	-	-	-	376,770
IT and pro­fes­sion­al costs	261,000	-	-	-	-	-	261,000
-	945,000	0	(143,230)	0	0	0	801,770
Oper­a­tion­al plan (net)
Peat­land restoration	4,328,000	-	(104,000)	-	75,000	-	4,299,000
Nature & climate	818,000	-	-	-	-	-	818,000
People	277,000	-	-	-	-	-	277,000
Place	865,000	-	51,000	-	-	-	916,000
Cor­por­ate	441,500	-	62,000	-	-	-	503,500
Com­mu­nic­a­tions	354,500	-	-	-	-	-	354,500
Con­tri­bu­tion to Cairngorms 2030	285,000	(37,000)	(150,000)	-	-	3,500	101,500
-	7,369,000	(37,000)	(104,000)	0	75,000	3,500	7,306,500
Total expendit­ure	13,347,000	(37,000)	(104,000)	(143,230)	85,000	75,000	3,500	13,226,270
Oth­er income	(182,000)	-	-	-	-	-	(182,000)
Cash expendit­ure	13,165,000	(37,000)	(104,000)	(143,230)	85,000	75,000	3,500	13,044,270
Grant-in-aid drawn down	(13,151,000)	-	104,000	-	-	-	(13,047,000)
Net cash expenditure/​(income)	14,000	(37,000)	0	(143,230)	85,000	75,000	3,500	(2,730)

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

Resources Com­mit­tee Paper 1 Appendixes 11 August 2023 Page 3 of 3

Appendix 3 Oper­a­tion­al plan investment

Aim	Budget £’000	Actu­als Q1 £’000	Fore­cast Q2 £’000	Fore­cast Q3 £’000	Fore­cast Q4 £’001	Leg­ally Com­mit­ted Q1 £’000
A3 Peat­land restoration	3,792,000	17,607	572,191	1,608,624	1,593,578	635,096
A2 Wood­land expansion	10,000	0	0	5,000	5,000	0
Д4 Deer and herb­i­vore impacts	40,000	2,000	4,000	14,000	20,000	0
A5 Moor­land management	40,000	(292)	4,000	18,000	18,292	0
A6 Gamebird management	30,000	1,202	0	28,798	0	0
A8 Farm­ing	40,000	2,043	20,957	9,500	7,500	16,650
A9 Fresh­wa­ter restoration	150,500	9,268	8,732	117,000	15,500	30,000
A10 Eco­lo­gic­al network	91,900	6,363	23,065	36,472	26,000	10,000
A11 Eco­lo­gic­al restoration	113,000	0	50,000	30,000	33,000	0
A12 Cairngorms Nature Index	68,500	153	26,000	27,500	14,847	0
A13 Spe­cies recovery	198,000	11,045	67,251	64,704	55,000	30,500
A14 Green investment	20,000	0	10,000	10,000	0	7,500
B1 Work­ing-age population	10,000	5,169	4,831	0	0	0
B4 Skills and training	90,000	12,250	35,500	26,250	16,000	0
B7 Com­munity-led plan­ning and development	107,000	5,000	74,000	17,000	11,000	0
B9 Men­tal and phys­ic­al health	10,000	0	4,000	0	6,000	0
B11 Volun­teer­ing and out­door learning	80,000	12,361	23,260	25,000	19,379	0
C1 Access to housing	20,000	0	0	0	20,000	0
C2 New housing	20,000	0	5,000	7,500	7,500	0
C5 Vis­it­ors to the Nation­al Park	40,000	4,953	11,000	10,000	14,047	0
C8 Access­ible path and cycle network	583,250	19,405	115,230	250,995	197,620	128,950
C9 High qual­ity vis­it­or experience	227,750	20,916	19,939	99,895	87,000	166,214
C10 Cul­tur­al heritage	15,000	0	0	7,500	7,500	0
Comms	262,900	26,224	53,852	55,992	126,832	45,860
Cor­por­ate	799,700	25,086	177,756	228,190	368,669	369,257
-	6,859,500	180,753	1,310,564	2,697,920	2,670,264	1,440,027
-	-	3%	19%	39%	39%	-