Paper 2 - Budget Development 2026-27

This document contains an update for the Resources Committee on the progress of developing the Cairngorms National Park Authority's budget for 2026/27. The committee is asked to review the current budget status and offer feedback before it goes to the full board in March 2026. The budget is still taking shape, with figures based on some assumptions, and final funding from the Scottish Government is pending parliamentary approval. Key risks and considerations include ensuring enough funding, managing staff vacancy savings, securing money from the Nature Restoration Fund, funding for Community Led Local Development activities, and the impact of inflation. There's also a chance to spend some funds earlier, particularly for the Cairngorms 2030 programme, which could help balance the budget for 2025/26 and ease pressure on the 2026/27 budget.