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

FOR DECISION

Title: 		2010/11 BUDGET AND OPERATIONAL PLAN
Prepared by: 	David Cameron, Head of Corporate Services

Purpose

To seek approval to budget figures for the 2010/11 budget and operational plan.

Recommendations

The Board is requested to:
	a) Ratify 2010/11 budget figures for Core and Operational Plan activities for 2010/11.

Executive Summary
The Finance Committee considered and endorsed the draft budget proposals for 2010/11 in
some detail at its meeting on 19 February 2010.
This paper is now presented to the Board to highlight the planned use of the Authority’s
financial resources over the course of 2010/11, the last year of the current Corporate Plan.
The coming year represents the third year of the Corporate Plan, and the fourth year of the
Authority contributing the current 5 year priorities for action within the National Park Plan.

2010/11 BUDGET AND OPERATIONAL PLAN - FOR DECISION

Background

1. The Organisation’s Corporate Plan 2008-11 sets out our strategic objectives - what
we aim to achieve over the 3-year period. The Operational Plan sets out the detail of
how we will do that in a particular year – the activities, and associated financial
allocations. The Corporate Plan, and hence the operational plan takes its structure
from the approved National Park Plan’s seven priorities for actions, with a further
three added to account for the corporate and statutory activities.

2. This paper highlights the Authority’s anticipated financial position for 2010/11 and sets
within that context the proposed levels of financial investment over the ten priority
areas of activity established within the Corporate Plan.

3. The coming year represents the third year of the Corporate Plan, and the fourth year
of the Authority contributing the current 5 year priorities for action within the
National Park Plan.

2010/11 Income

4. The Authority’s expected income for 2010/11 comprises a resource allocation of
some £4.790m from Scottish Government. This anticipated grant allocation
compares with £4.546m from the Scottish Government in both 2007/08 and
2008/09, and £4.790m in 2009/10.

5. This total resource allocation figure has yet to be confirmed by Scottish Government
following on from the Scottish Parliament’s consideration of the national budget for
2010/11.

6. In 2010/11, we are also budgeting for estimated £0.066m income from fees and
charges, primarily from the CNPA share of planning fees for applications called-in.
This figure has fluctuated over the years, with the budgeted income towards the top
end of the range seen in previous years.

7. Total budgeted, cash-based income for the coming year, 2008/09, is therefore
£4.856m. This represents funding available to the Authority to support its activities
and spending plans.

8. Many of the activities led by the Authority generate financial contributions from a
wide range of partners. Currently, we anticipate £0.648m of additional funding
support to be received by the Authority to support projects led by the organisation’s
staff. Therefore, the Authority’s final accounts typically reflect a total turnover in the
region of £5.5m to £5.6m, with £5.504m total income including these partner
contributions budgeted for 2010/11.

9. This income focuses on activity led by the CNPA and which will be reported on in
our accounts. There are also a wide range of partner led initiatives taking place in
the National Park which are not budgeted for by the Authority but which result in
further investment within the National Park.

2010/11 Expenditure Budget: Core Budgets

10. The Authority’s “Core” expenditure budgets cover Board, staff, office and other
running costs.

11. In line with Scottish Government efficiency saving requirements, the Authority is
required to secure 2% efficiency savings each year. Our efficiency savings plans have
been approved by Finance Committee in each of the last two years and have secured
cumulative savings of £0.18m since April 2008. Each year, we have sought to focus
efficiency savings in these core areas in order to protect levels of investment in the
delivery of National Park priority projects and activities.

12. Once again, our goal for 2010/11 budgets has been to seek to identify efficiency
savings from central, “core” areas of the organisation and hence seek to protect the
sums available for investment in the Operational Plan and, through that, delivery of
NPP priorities and our Corporate Plan achievements.

13. A summary of core budget estimates for 2010/11 financial year, after deduction of
planned £90,000 efficiency savings, is set out in Table One.

Note: Copy in this section forms part of a table and cannot be laid out in text. 
Please see original PDF for reference. 

Table One: “Core” Budget Summary
2009/10 Original
Budget £000
2010/11 Budget
Proposals £000
Change
£000
Board Salaries 208 182 -26
Staff Salaries 2,230 2,208 -22
Other Board and Staff
Costs 253 233 -20
Office Running Costs 209 218 9
IT and other costs 131 116 -15
Total 3,031 2,957 -74

2010/11 Expenditure Budget: Operational Plan

14. The Operational Plan for 2010/11 sets out the Authority’s anticipated contributions
to a range of activities over the course of the year.

15. Total budget allocations at the outset of the financial year for each strand of the
Operational Plan are set out in detail in Annex 1 and summarised in Table Two.

Table Two: Operational Plan Expenditure Forecasts 2010/11 compared
with 2009/10 Revised Budget

Note: Copy in this section forms part of a table and cannot be laid out in text. 
Please see original PDF for reference. 

2009/10
£000
2010/11
£000
Biodiversity and Landscapes 170 177
Public Support for Land Managers 190 168
Sustainable Deer Management 12 20
Opportunities for Outdoor Access 295 302
Sustainable Tourism and Business 362 309
Promoting Affordable Housing 42 36
Awareness and Understanding of the National Park 438 463
Sub-total, re National Park Plan Priorities for Action 1,509 1,475
Strategy and Communications 113 116
Planning and Development Management 244 280
Corporate Services 4 28
Sub-total, corporate priorities 361 424
Total Operational Plan 1,870 1,899

16. Overall, despite a static overall funding environment and managing inflationary cost
pressures, the budget control activity and focus of efficiency savings across core
areas of budget has allowed planned Operational Plan investment to increase by
£0.029m (1.6%) for 2010/11.

17. The Promoting Affordable Housing priority for action focuses solely on expenditure
progressing projects and activities on housing issues. Much of the delivery of
objectives for affordable housing takes place through the local plan process, with
budgets covering that area of activity included within the Planning and Development
Management priority.

Next Steps

18. Following consideration of proposals by the Board, the Finance Manager will issue
the final Operational Plan and budgets for 2010/11 in order that staff may progress
planning for delivery of activities over the course of the coming year.

19. Authority to progress expenditure on specific projects and activities will continue to
be sought from the Finance Committee and Board as required by the approved
scheme of delegation prior to expenditure being committed.

20. Finance staff will also work with colleagues to establish budget profiles for the year
and determine a monitoring and review process in order that we are able to detect
any slippage or alterations in expenditure intentions at as early a point in the process
as possible. Budget profiles developed will be used to present future finance
monitoring reports to the Finance Committee.

David Cameron
03 March 2010
davidcameron@cairngorms.co.uk