As per our delivery partners’ published accounts ( Loch Lomond & The Trossachs National Park - Annual Report & Accounts , Cairngorms National Park Authority Annual Reports and Accounts , Forestry and Land Scotland Annual reports and accounts , NatureScot Annual Reports and Accounts , Scottish Water Annual Reports ), the level of underspend for the years 2020-21, 2021-22 was around £12 million and £7.4 million respectively.