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CAIRNGORMS NATIONAL PARK AUTHORITY 
FINANCE COMMITTEE


FOR DISCUSSION 


Title: OUTTURN FOR THE SEVEN MONTHS 
TO OCTOBER 2006 

Prepared by: Denby Pettitt, Finance Manager 


Purpose 

To provide Members with an update and information on the outturn for the seven months 
to October 31, 2006. 

Recommendations 

That the Committee: 

a) note the draft outturn for the seven months to October 31, 2006. 


Executive Summary 

a) Annex 1 shows the Income and Expenditure account for the seven months to the end 
of October. A commentary is also included on each line, the accounts and 
commentary in this format are sent each month to Finance Committee members. 

b) The annual budget was reviewed in September 2006 and the variances are now 
measured against the revised budget presented to the Committee at the October 20 
meeting. 

c) Follow the outcome of the Q2 Operational Plan review which has previously been 
reported to the Committee, Management Team have a list of pipeline expenditure 
which they can use in the second half of the financial year to ensure that we 
maximise our use of the Resource Allocation provided to us by the Scottish 
Executive. 



OUTTURN FOR THE SEVEN MONTHS TO OCTOBER 2006 
FOR DISCUSSION 

Overview 

1. Annex 1 includes the latest Income and Expenditure account together with 
commentary on each line which focuses on actual income or expenditure against 
budget. 

2. The budget was revised at the end of September and variances are now reported 
against the revised budget. 

Grant in Aid drawdown and expenditure patterns 

3. The chart below summarises the monthly GIA drawdowns for the last two financial 
years, with 2006/07 on the left and 2005/06 grant on the right of each month’s 
columns. This provides a broad overview of the Authority’s expenditure pattern 
over the course of these two years. 


(bar chart not available in full text format)


4. In order to maximise our use of Grant in Aid, future monthly drawdowns need to be 
£445,000 in the remaining months of the year compared with actual monthly 
drawdowns of £333,000 in the first seven months. Drawdowns in the last two 
months have been £400,000 each month. 

5. The chart below shows the cumulative expenditure over the course of the year 
compared with budget and last year’s expenditure profile. 

(bar chart not available in full text format)


6. Expenditure continues to be ahead of last year’s level, both in monetary and 
percentage terms, although we are under spent by £50,000 in the current year 
compared with the revised budget, presented to the Committee in October. 

7. Following the Q2 Operational Plan review which was reported to the Committee’s 
last meeting, a list of new Operational Plan pipeline projects generated by various 
Groups that could be used to minimise any underspend has been presented to 
Management Team. 

8. As in previous years, the main thrust of our financial management from now until the 
financial year end will be to ensure that we maximise the Authority’s use of its 
Resource Allocation from the Scottish Executive whilst continuing to ensure Value 
for Money is also obtained. 


Denby Pettitt 
21 November 2006 

denbypettitt@cairngorms.co.uk 



CNPA 
Income & Expenditure account (October 2006) 

(Table not available in full text format)