250124 Paper 1 Annex 22024-25 Budget Monitoring

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh Annex 2, Paper 1 Resources Com­mit­tee 24 Janu­ary 2025

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Annex 2, Paper 1 Log of budget changes

	Annu­al budget		Budget adjust­ments		Revised budget
		1	2	3	4
		Extend con­tract re Caper­cail­lie dog walk­ing intern	Real­loc­ate ori­gin­al budget for cod­ing Nature Res­tor­a­tion purposes	Advance of con­tri­bu­tion to C2030 Act­ive Travel projects
Staff costs	5,625,667	5,800	(100,000)	(200,000)	5,331,467
Board fees	191,990				191,990
	5,817,657	5,800	0	(100,000)	(200,000)	5,523,457
Run­ning costs
Oth­er staff and board costs	263,119					263,119
Facil­it­ies costs	373,140					373,140
IT and pro­fes­sion­al costs	345,510		(10,000)			335,510
	981,769	0	(10,000)	0	0	971,769
Oper­a­tion­al plan (net)
Cli­mate Adapt­a­tion Fund	370,000					370,000
Peat­land restoration	3,050,000					3,050,000
Nature & climate	811,000					811,000
People	288,000			(13,000)		275,000
Place	860,000	(5,800)			(90,000)	764,200
Com­mu­nic­a­tions	227,500			(68,879)		158,621
Cor­por­ate	391,500		10,000	(121,500)		280,000
Con­tri­bu­tion to Cairngorms 2030	450,000				290,000	740,000
	6,448,000	(5,800)	10,000	(203,379)	200,000	6,448,821
Total expendit­ure	13,247,426	0	0	(303,379)	0	12,944,047
Oth­er income	(250,000)					(250,000)
Cash expendit­ure	12,997,426	0	0	(303,379)	0	12,694,047
Grant-in-aid drawn down	(13,058,000)			300,000		(12,758,000)
Net cash expenditure/​(income)	(60,574)	0	0	(3,379)	0	(63,953)

1. The con­tract of the intern taken on by the Caper­cail­lie pro­ject to engage with dog-walk­ers was exten­ded. Budget of £5,800 has been trans­ferred from Place (Out­door Access Stat­utory Respons­ib­il­it­ies) to Staff Costs.

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Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh Annex 2, Paper 1 Resources Com­mit­tee 24 Janu­ary 2025

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1. Leg­al and pro­fes­sion­al costs: a) An alloc­a­tion of leg­al fees has been trans­ferred from run­ning costs to the plan­ning budget (£30,000). b) Soft­ware costs in respect of the new fin­ance sys­tem have been trans­ferred from the Oper­a­tion­al Plan cor­por­ate budget to the IT budget (run­ning costs) (£20,000).

2. £300,000 has been real­loc­ated to fill the Nature Res­tor­a­tion fund­ing gap.

	Spend	Type of sav­ing	Iden­ti­fied savings £
RUN­NING COSTS	Payroll	Vacancy sav­ings	100,000
COR­POR­ATE	Share ser­vices (LL&T)	GIS post not replaced at LL&TNPA — plus VAT	54,000
COR­POR­ATE	Back-up heat­ing system	Delay until 2025⁄26; staff capa­city issue	40,000
COR­POR­ATE	Ground­works	Delay until 2025⁄26	27,500
COM­MU­NIC­A­TIONS			71,500
B11 Volun­teer­ing and out­door learning	Volun­teer recruit­ment and coordination	Budget over-estim­ate	10,000
			303,000

1. £290,000 has been real­loc­ated to allow devel­op­ment of Stage ³⁄₄ design costs for Act­ive Travel pro­ject with­in the Cairngorms 2030 programme:

	£,000
Payroll budget – vacancy savings	200
Planned vis­it­or infra­struc­ture pro­jects unlikely to go ahead in 2024 – 25	90
Total real­loc­ated	290

1. These adjust­ments pro­duce no mater­i­al change in the over­all budget for the year.