WARNING - By their nature, text files cannot include scanned images 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 pdf version of this document.


CAIRNGORMS NATIONAL PARK AUTHORITY 
Finance Committee Paper 3 20/03/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 
FINANCE COMMITTEE 


FOR DECISION 

Title: 2008/09 EFFICIENCY SAVINGS REPORT & 2009/10 INITIAL 
EFFICIENCY SAVINGS TARGETS 

Prepared by: Alistair Highet, Finance Manager 

Purpose 

To report on the projected outcome of planned efficiency savings in 2008/09 
and seek approval for planned initial efficiency saving targets for 2009/10. 

Recommendations 

The Finance Committee is requested to: 

a) Note the projected efficiency savings made against target for 2008/09. 

b) Approve the initial planned efficiency saving targets for 2009/10. 

Executive Summary 

This paper seeks to report on the annual efficiency savings projected to be 
achieved in 2008/09 and to seek approval for initial efficiency saving targets 
to be set for 2009/10. 

As part of the Scottish Government’s Grant in Aid 2008 to 2011, the 
Cairngorms National Park Authority is required to meet 2% annually recurring 
efficiencies. This equates to £90,000 of core costs in 2008/09, £180,000 in 
2009/10 and £270,000 in 2010/11. 

Whilst the overall level of efficiencies required are achievable, it should be 
noted that circumstances can arise where efficiency savings have to be 
made from areas other than originally targeted. For that reason approval is 
sought from the Finance Committee for targets to be set for 2009/10 on an 
initial basis, whilst acknowledging that efficiency savings may have to be 
made from other core areas as circumstances dictate. 

PAGE 2

2008/09 EFFICIENCY SAVINGS REPORT & 2009/10 INITIAL EFFICIENCY SAVINGS 

TARGETS - FOR DECISION 

Background 

1. A paper on the 2% requirement for annual recurring efficiencies 2008 to 
2011 was brought to the Finance Committee in February 2008. 

2. This current paper reports on the indicative Efficiency Delivery Plan 
represented in that paper for 2008/09. 

3. This paper also sets out an indicative Efficiency Delivery Plan for 2009/10, 
based primarily on maintaining levels of expenditure at levels projected 
to be achieved in 2008/09. 

4. The Efficiency Savings target of £90,000 for 2009/10 is set against the 
budgeted expenditure targets for 2008/09. The 2008/09 budget figures 
contained the original £90,000 efficiency savings required for that year. 
The 2009/10 targets therefore represent efficiency savings of £180,000 on 
the 2007/08 base year. 

Annual Efficiency Savings 2008/09 

5. Projected outcome of 2008/09 Efficiency Savings 

Proposed Efficiency Actions in 2008/09 

Cumulative Efficiency Saving per annum 
Efficiency Saving Achieved 

£15,000p.a. accommodation rationalisation; 
15,000 
Yes 
£2,000p.a. reduction in internal audit coverage; 
17,000 
Yes 
£3,000p.a. reduction in cost of legal services; 
20,000 
Yes 
£3,000p.a. reduction in business travel and subsistence; 
23,000 
Yes 
£6,000p.a. reduction in recruitment costs; 
(1,000) 
No, 
£24,000 overspend 



PAGE 3

Proposed Efficiency Actions in 2008/09 

Cumulative Efficiency Saving per annum 
Efficiency Saving Achieved 

£30,000p.a. software licence rationalisation; 
29,000 
Yes 
£5,000p.a. reduction in contracted ICT support; 
34,000 
Yes 
£10,000p.a. reduction in website hosting and development; 
44,000 
Yes 
£5,000p.a. reduction in ICT equipment replacement; 
49,000 
Yes 
£11,000p.a. reduction in staffing through managing turnover. 
60,000 
Yes 

Efficiency savings achieved in other areas of core expenditure: 
Efficiencies achieved in Training costs 
74,000 
£14,000 
Efficiencies achieved in Relocation costs 
84,000 
£10,000 
Additional savings achieved in managing staff turnover 
90,000 
£6,000 

The Efficiency Savings target of £90,000 for 2008/09 is expected to be 
achieved. This will have been achieved despite an unexpected rise in 
recruitment costs, which have been offset by savings in other staff 
related areas. 

Annual Efficiency Savings 2009/10 

6. Efficiency Delivery Plan 2009/10 (£000’s) 


PAGE 4

Core expenditure budget 
Final 2008/09 expenditue budget 
Indexing 
Growth 
Efficiencies 
Initial 2009/10 expenditure budget 
Notes 

Staff salary costs 
2,055 
40 
165 
-30 
2,230 
i. 
Training 
80 
0 
-8 
72
 ii. 
Relocation
 15
 0
-8
 7
 ii. 
Utilities 
20 
0 
-2
 18
 ii. 
Stationery 
32 
1 
-9 
24
 ii. 
Postages
 10 
0
 -1 
9
 ii. 
Library 
15
 0 
-6 
9 
ii. 
IT support 
88 
1 
-26 
63 
ii. 
Total 
2,315 
42 
165
 -90 
2,432 

Notes: 

i. Efficiency savings reflect staffing changes in Human Resources and 
Strategy & Communications during 2008/09. 

ii. Target levels of expenditure for 2009/10 are similar to projected 
levels of final expenditure for 2008/09. 

Alistair Highet 
Finance Manager 
11 March 2009 

alistairhighet@cairngorms.co.uk