WARNING: By their nature, text files cannot include
scanned iamges and tables. The process of converting 
documents to text only, can cause formatting changes 
and misinterpretation of the contents can sometimes
result. Wherever possible you should refer to the 
original PDF version of this document.

CAIRNGORMS NATIONAL PARK AUTHORITY
FINANCE COMMITTEE

FOR INFORMATION

Title:		REVIEW OF THE FINANCIAL YEAR 2009/10
Prepared by: 	Alistair Highet, Finance Manager

Purpose

The purpose of this paper is to present a summary review of income and expenditure for the
12 months to 31st March 2010. The paper also reviews net Operational Plan expenditure for
the financial year.

Recommendations

The Finance Committee is requested to:

a) Note the draft results for the 12 months to 31st March 2010.

b) Note the further analysis of net Operational Plan expenditure by programme for the
12 months to 31st March 2010.

Executive Summary

a) Table 1 shows the financial results of the CNPA for the year ending 31st March 2010.
The year resulted in Net Expenditure of £50k against planned Net Expenditure of
£46k (the £4k variance representing less than 0.1% of income).

b) Core Operating Costs budget for the year included £93k of efficiency savings. A
further £54k of efficiency savings were made against this budget during the year,
giving overall efficiency savings of £147k compared to a maximum efficiency target
of £96k (2% of total Grant in Aid received). The CNPA has therefore made efficiency
savings of £237k over the 2 years to 31st March 2010 against a target of £186k for the
same period.

c) £46k of the £54k additional efficiencies was re-directed into further Operational Plan
expenditure (see Table 2 for analysis).

d) Financial targets for the CNPA provide a guidance range of +2% of Total Income
(£110k Net Income for the year) and -1% (£55k Net Expenditure for the year). The
Net Expenditure for the year of £50k represents 0.9% of Total Income and is therefore
within this guidance range.

e) The £50k Net Expenditure for 2009-10 represents a partial re-balancing of the £76k
Net Income achieved over the 3 years to 31st March 2009.

f) These draft results are subject to audit by Audit Scotland, who will begin their audit
field work on 10th May 2010.

REVIEW OF THE YEAR TO 31/03/2010 Ð FOR INFORMATION

NOTE: THIS SECTION CONTAINS A TABLE OF INFORMATION WHICH CANNOT BE CONVERTED TO TEXT. 
PLEASE SEE ORIGINAL PDF FOR REFERENCE AND ACCURACY. 
 
Table 1. Results for the 12 months to 31st March 2010:
CNPA 12
2009/10 Mar-10 Mar-10 Mar-10
Operating Cost Statement Actual Budget Variance
£000's 12 mths 12 mths 12 mths
Income
Grant in Aid and Other income 4,859 4,862 -3
Operational Plan income h) 667 671 -4
Total Income a) 5,526 5,533 -7
Expenditure
Board and Staff Salary costs b) 2,324 2,398 74
Other Board and Staff costs c) 224 243 19
Office Running costs d) 235 209 -26
IT and Professional Support e) 144 131 -13
Core Operating Costs f) 2,927 2,981 54
Operational Plan Expenditure h) 2,587 2,541 -46
Depreciation 62 57 -5
Total Expenditure 5,576 5,579 3

Net Expenditure for the year g) -50 -46 -4

Notes

a) Bank interest received for the year was nil, £6k less than
budgeted.

b) £64k of payroll savings were on Staff Salaries with £10k
relating to Board costs for the year.

c) £9k of saving came from Other Board costs with a further
£10k spent below budget on Staff Recruitment and Relocation
costs.

d) Office Running cost for the year was £14k higher than budget
due to reception refurbishment, office caretaker costs and
increased property rates and utility charges. The remaining
£12k of increased expenditure related to document storage,
telephone charges and general maintenance costs.

e) £11k of additional costs related to temporary officers in Press,
Planning and GIS functions.

f)

g)

h) The overall saving of £54k on the Core Operating Cost budget
delivers CNPA efficiency savings of £147k for 2009-10,
against a target of £96k (2% of Grant in Aid received).
Net Expenditure for the year of £50k is within the target range
of 1% (£55k) of Total Income and utilizes a part of the £76k
net income accumulated over the previous 3 years.

See Table 2 analysis.

NOTE: THIS SECTION CONTAINS A TABLE OF INFORMATION WHICH CANNOT BE CONVERTED TO TEXT. 
PLEASE SEE ORIGINAL PDF FOR REFERENCE AND ACCURACY. 

Table 2. Net Operational Plan expenditure for the 12 months to 31st March 2010:
CNPA Operational Plan 12
2009/10 Mar-10 Mar-10 Mar-10
Expenditure Summary Actual Budget Variance
£000's 12 mths 12 mths 12 mths
Operating Cost Statement
Operational Plan Income h) 667 671 -4
Operational Plan Expenditure h) 2,587 2,541 -46
1,920 1,870 -50

Operational Plan Programmes
1. Biodiversity and Landscapes i) 175 170 -5
2. Land Management Support j) 149 190 41
3. Sustainable Deer Management 12 12 0
4. Outdoor Access k) 325 295 -30
5. Sustainable Tourism & Business l) 405 362 -43
6. Affordable Sustainable Housing m) 32 42 10
7. Awareness and Understanding 437 438 1
8. Communications n) 77 113 36
9. Planning o) 107 66 -41
10. Corporate Services 4 4 0

Exceptional Local Plan costs p) 197 178 -19
Net Operating Cost 1,920 1,870 -50

Notes

i) £5k vired from Communications budget to fund LBAP leaflet
publication.

j) Under spend relates to £14k on Land Management Support
Officers and the balance on Sustainable Land Management.

k) £25k additional funding provided to COAT for the year.

l) The LEADER programme spent £11k higher than budget and
an additional £31k of CNPA staff and financial support was
provided to the Cairngorms Business Partnership.

m) Under spend of £6k on Housing Indicators and £4k on the
Sustainable Design Guide.

n)

o)

p)

General under spend (£10k highest on Website/ Intranet).
Overspend relates to Planning Enforcement and Monitoring.
Local plan costs are shown separately as additional budget has
been taken from all other programmes to cover this
expenditure. Local Plan costs are normally budgeted for within
Affordable Sustainable Housing.

Alistair Highet
30 April 2010
alistairhighet@cairngorms.co.uk