FOI Request - Council Expenditure

Request 101003923130

1. Any categories of expenditure since 2020 that are recorded as unusual, non-standard, or outside core service delivery

2. Where no such categorisation exists, examples of expenditure items that do not fall within typical service budgets

Response 23-02-2026

Updated 24-02-2026

1. The Council does not maintain any expenditure categories labelled as “unusual,” “non standard,” or “outside core service delivery”, therefore Section 17 of the Freedom of information (Scotland) Act 2002 (FOISA) – information not held – is applicable. Nonetheless we can confirm that expenditure is recorded using the Council’s standard Chart of Accounts across statutory service areas, with no separate coding for items of this type.
 

2. The Council does not hold figures on this basis, as such Section 17 of FOISA is also applicable. Although no formal category exists, the following types of expenditure may fall outside routine service budgets. These examples are illustrative rather than exhaustive:
• Expenditure relating to externally funded capital or regeneration projects e.g. Moray Growth Deal / Levelling Up Fund
• One off Transformation costs e.g. Smarter Working project, Library and Leisure review, Improving Attendance Project, Office Review and Climate Change