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CAIRNGORMS NATIONAL PARK AUTHORITY 
Finance Committee Paper 6 20/02/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 
FINANCE COMMITTEE 


FOR INFORMATION 


Title: FINANCE REVIEW – 10 MONTHS TO 31/01/2009 

Prepared by: Alistair Highet, Finance Manager 

Purpose 

To present a summary review of income & expenditure for the 10 months to 
31st January 2009 and a projection of the financial outcome for the year to 
31st March 2009. In addition, to analyse Operational Plan net expenditure for 
the 10 month period. 

Recommendations 

The Finance Committee is requested to: 

a) Note the results for the 10 month period to the end of January 2009 
and the projected outcome for the 12 months to 31st March 2009. 
b) Note the further analysis of Operational Plan net expenditure by 
programme for the 10 months to 31st January 2009 and the projected 
outcome, by programme, for the year to 31st March 2009. 

Executive Summary 

a) Table 1 shows the financial results of the CNPA for the first 10 months of 
2008/09. The 10 months to 31st January 2009 result in a surplus of £323k 
against a planned surplus of £60k (the £263k variance representing 
6.9% of income). 

b) The £263k surplus is reflected in an under-spend of Operational Plan 
expenditure. 

c) The projected outcome for the year to 31st March 2009 is a small 
overspend of £17k. The £42k projected savings against target are 
reflected by core, mainly payroll, cost savings and a small Operational 
Plan under-spend. 

d) Table 2 analyses the net expenditure of £884k on Operational Plan 
programmes over the 10 months to 31st January. Whilst £239k under-
spent over this period, Operational Plan net expenditure is currently 
projected to be £25k under-spent for the full year at £1,690k. 

PAGE 2

e) The budget figures shown represent the amendments to budget lines 
made as part of the September/ October 2008 mid-year spending 
review for 2008/ 2009. 

PAGE 3

2008/09 10 MONTH REVIEW – FOR INFORMATION 

Background 

Table 1. Results for the 10 months to 31st January 2009: 

CNPA 2008/09
Jan 09 Jan 09 Jan-09 Mar-09 Mar-09 Mar-09  
Operating Cost Statement 
Actu Budget Variance Projected Budget Variance 

£000's 
Ytd Ytd Ytd Y/e Y/e Y/e 

Income 

Grant in Aid (GIA) from SG 
3,646 
3,637 
9 
4,546 
4,546 
0 
Planning & Other Income 
1 
1 
0 
55 
55 
0 
Operational Plan Income 
162 
275 
-113 
402 
402 
0 

Total Income 
a) 
3,809 
3,913 
-104 
5,003 
5,003 
0 

Expenditure 

Board members salary costs
165 
170 
5 
199 
204 
5 
Staff salary costs 
1,702 
1,714 
12 
2,043 
2,055 
12 
Board and staff salary costs 
b) 
1,867 
1,884 
17 
2,242 
2,259 
17 
Other Board and Staff costs
230 
222 
-8 
275 
267 
-8 
Office running costs 
186 
183 
-3 
223 
220 
-3 
IT and Professional Support 
117 
128 
11 
143 
154 
11 
Other Operating Costs 
a) 
533 
533 
0 
641
641 
0 
Operational Plan 
c) 
1,046 
1,398 
352 
2,092 
2,117 
25 
Expenditure 
Depreciation 
a)
 47
47
 0 
57
57 
0 
Total Expenditure 
3,493 
3,862 
369 
5,032 
5,074 
42 
Net Operating Cost 
316 
51 
265
 -29 
-71 
42 
Bank Interest Received 
a) 
7 
9
-2 
12
12
0 

Net Income/ -Expenditure 
d) 
323 
60 
263
 -17 
-59 
42 

Notes 
a) Income and sundry other costs are projected to 
be in line with Budget for the year. 

b) Payroll savings against budget at the end of 
January are expected to be maintained for the 
remainder of the year. 

c) Operational plan expenditure at the end of 10 
months is £352k below Budget (£113k of which is 
to be funded from external income not yet 

PAGE 4

claimed). One budget line of £25k has so far 

been confirmed as not required. 

d) If income and expenditure are as projected for 
the remaining 2 months to 31st March 2009, a 
small overspend of £17k will arise. 

PAGE 5

Table 2. Net Operational Plan expenditure for the 10 months to 31st 
January 2009: 

CNPA Operational Plan 2008/09 
Jan-09 Jan-09 Jan-09 Mar-09 Mar-09 Mar-09 

Expenditure Summary 
Actual Budget Variance Projected Budget Variance 
£000's 
Ytd Ytd Ytd Y/e Y/e Y/e 

Operating Cost Statement 
Operational Plan Income 
162 
275 
-113 
402 
402 
0 
Operational Plan 
1,046 
1,398 
352 
2,092 
2,117 
25 
Expenditure 
-884
 -1,123 
239
 -1,690
 -1,715
 25 

Operational Plan 
Programmes 
1. Biodiversity and landscapes
-73 
-117 
44 
-145
 -145 
0 

2. Land Management support
e) -184
 -148 
-36 
-189
 -189 
0 

3. Sustainable Deer management
 -7 
-11
 4
 -16
 -16 
0 

4. Outdoor Access 
-161
 -186 
25 
-302 
-302 
0 
5. Sustainable Tourism & business
 -130 
-193 
64
 -355 
-355 
0 

6. Affordable Sustainable 
-49
 -59 
10 
-107 
-107 
0 

Housing 
7. Awareness and
 f)
 -159 
-258 
98 
-380 
-408
 25 

Understanding 
8. Communications 
-94 
-107 
13 
-130 
-130 
0 
9. Planning 
-17 
-20
 3 
-32
 -32 
0 
10. Corporate Services
 -10
 -24
 14 
31 
-31 
0 
Net Operating Cost 
-884 
-1,123 
239 
-1,690 
-1,715 
25 

Notes 
e) £52k of budget has been moved from core staff 
costs to Land Management Support to cover the 
cost of the 2 new Land Management Support 
Officers. 
f) £25k budget allocated against priority for action 
‘6d, New ways to make Park info available’ will not 
be spent this year due to constraints on staff time. 

PAGE 6

Alistair Highet 
11 February 2009 

alistairhighet@cairngorms.co.uk