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CAIRNGORMS NATIONAL PARK AUTHORITY
FINANCE COMMITTEE

FOR INFORMATION

Title: 		REVIEW OF OPERATIONAL PLAN EXPENDITURE
		COMMITMENTS 2010 to 2013
Prepared by: 	Alistair Highet, Finance Manager

Purpose

To introduce to the Finance Committee an ongoing review of future Operational Plan
expenditure commitments.

Recommendations

The Committee is asked to:

a) Note the commencement of ongoing monitoring of Operational Plan spending
commitments for the next 3 years.

Executive Summary

a) The Authority faces a level of uncertainty over future funding levels given wider
economic considerations and needs to maintain a degree of flexibility over future
spending commitments.

b) As previously discussed with Finance Committee, there are 3 main classifications of
future planned expenditure for budgeting purposes:

Tier 1 - Contractual commitments.

Tier 2 - Board approved future activity where no contract yet exists.

Tier 3 - Activities planned from available budgets by programme managers
where Board approval either not granted or required and no contractual
commitment is in place.

c) This introductory paper concentrates on Tier 1 commitments as at 30 April 2010 and
up to 31 March 2013.

d) For 2010/11 £588k of the available approved budget of £1,899 (or 31%) is Tier 1
commitment.

e) Future yearÕs Tier 1 commitment is currently £191k for 2011/12 and £134k for
2012/13.