FOI Request - Financial Information
Request 101003947238
For the purposes of this request, please provide the information listed below for the most recent three completed financial years (or fewer if data is not held).
1. Financial information
a) The Council’s total annual revenue budget for each year.
b) A breakdown of the revenue budget by major service area (e.g. Education, Social Work/Social Care, Housing, Environmental Services, and Corporate/Central Services).
2. Staffing (FTE)
a) The total number of Full-Time Equivalent (FTE) employees for each year.
b) A breakdown of FTEs between:
o Front-line service delivery roles, and
o Back-office / corporate roles.
c) FTE numbers for the following back-office functions:
o HR
o ICT / Digital
o Finance
o Procurement
o Legal / Governance
• Please include any internal definitions used to distinguish front-line and back-office roles.
3. Back-office service delivery. For each of the back-office functions listed above, please state whether the service is:
a) Delivered in-house
b) Shared with other local authorities
c) Outsourced to a third party.
d) The total annual cost of each back-office function.
4. Shared services
a) Details of any current shared service arrangements, including:
o The service(s) involved
o Partner organisations
o Start date of the arrangement.
• Copies of any evaluations, reviews, or business cases assessing the costs, benefits, or performance
of these shared services (where held and not commercially sensitive).
5. Service delivery and transformation. Copies of any internal service delivery, transformation, or Best Value review documents not already publicly available that relate to efficiency in shared services, or back-office functions.
Response 24-03-2026
1.a) & b) Please find the information requested here.
2.
a) These figures are based on a snapshot date of 31/03/ for each years below:
2023 - 3802
2024 - 3799
2025 - 3736
b)
Housing Operations - Front Line 35.5 FTE / Back Office Corporate 5.5 FTE
Housing Need - Front Line 41 FTE / Back Office Corporate 8 FTE
Housing Strategy - Front Line 1 FTE / Back Office 13 FTE
Benefits & Money Advice - Front Line 25 FTE
DLO - Front Line 154.66 FTE / Back Office Corporate 23.69 FTE
Property Asset - Back Office Corporate 48 FTE
Education Estates - Back Office Corporate 6 FTE / 1.6 Temp outsourced contractors
3. Wellbeing improvement officer: back office/ corporate role
Corporate Parenting Improvement officer :back office/ corporate role
Locality network lead officer: front facing service delivery
Wellbeing coordinator x2: back office/ corporate role
Business support team leader: back office/ corporate role
Senior business support assistant: back office/ corporate role
The posts above all work within children's services across a range of council services and within the delegated functions of our health and social care partnership
For the total annual cost of each back-office function please see below:
| 2022/23 | 2023/24 | 2024/25 | |
| HR | 1,587 | 1,764 | 1,728 |
| ICT/Digital | 3,585 | 3,884 | 3,909 |
| Finance | 2,367 | 2,429 | 2,481 |
| Procurement | 491 | 513 | 491 |
| Legal/Governance | 902 | 990 | 1,055 |
4. Scottish Children's Report admin service which we provide jointly with Highland Council. We used to employ staff within each organisation that were managed centrally by Highland, but in 2018 we agreed that Moray Council would meet cost of Highland Council in employing staff on our behalf, invoiced annually @ £18,000 per annum. We have no evaluation of service beyond feedback from SCRA.
Housing, Properties & Communities:
o The service(s) involved : Empty Homes
o Partner organisations: Moray Council/Aberdeenshire Council/Scottish Government Empty Homes Partnership
o Start date of the arrangement: 2 February 2026
• Copies of any evaluations, reviews, or business cases assessing the costs,
benefits, or performance of these shared services (where held and not
commercially sensitive): Not yet available, given that the partnership has only recently been established. Information that is not held falls under Section 17 of
the Freedom of Information (Scotland) Act 2002 - Information not held.
Across the Transportation Service there is:
Traffic Signal Maintenance (Aberdeenshire and Aberdeen City) - Arrangement commenced after Local Government reorganisation in 1996.
Road Safety Software Licence iMAAP (West Dunbartonshire and Aberdeenshire) - Arrangement commenced with Aberdeenshire from 2020 and East Dunbartonshire from 2022.
North of Scotland Consortium - EV charging (Highland, Aberdeenshire and Aberdeen City) - Arrangement commenced 15 October 2025.
Bus Service infrastructure/Real Time Messaging Post - (Contributions from LAs across HITRANS area) - Arrangement started in Summer 2015.
People & Place Programme Partnership Initiative with HITRANS - Annual agreement, with variations to initiative/project scope each year. For 26/27 this was signed on 9 March 2026.
We are not aware of any available documentation for the Transportation Service for Question 5 (due to the age of the correspondence).
Chief Executive: All Transformation and Best Value Updates are published as part of the quarterly reporting commitment to the Corporate Committee. This information is therefore exempt under Section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible. For ease of reference please find a link to the relevant web pages below.
Transformation Strategy
• 13 November 2024 Corporate Committee (item 16 Report (and Appendix) - to be found here: https://moray.cmis.uk.com/moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=9738hHVG%2fGuAJXMyj3BAMN%2bpGJQ9c%2fyisHHNtdwDIqDeujvRAoc5PA%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
and here:
https://moray.cmis.uk.com/moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=pOsePxId7s6rXgWuWRbN6sOlrnBTxIjFCaSZgnTGKmO8f0cSQ2w%2fuA%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• 28 January 2025 Corporate Committee (item 09 Report and Appendix) to be found here: https://moray.cmis.uk.com/moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=hU1KfdQKFeeH47v6p%2fGiOzWYGgs8CgAlO%2byhKPeTtpIuWfBf5KVpww%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
and here:
https://moray.cmis.uk.com/moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=bakpK3Pgxwr2c8U53udsR8w5HOU5k%2fwyJ1oa0iu9dmq8oomKqdXkKA%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• 10 June 2025 Corporate Committee 2025 (Item 08 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=nSxCOHxCVmJUc0XI41hTcPqOD7ihUsW4e4gBV%2fbf0mWZ3JS%2b9V5fGQ%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• 26 August 2025 Corporate Committee 2025 (Item 10 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=jkx3z3QB%2bLLnbnRrzXUT4i5sbRAJRbESSj3ak12mywHINFWivsXInQ%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• 24 September 2025 Full Council (Item 11 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=Sq%2f%2bg4GhAjXMSI%2fk7Wx2annMx8GDfab76sxtcDTMXghVU4CtOELXwg%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• 17 February 2026 Corporate Committee (Item 9 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=FwDUaQl%2bZ90%2fd9TQP1berLIxjsl%2fEyEtlfGeVZsEvmgikgdZsQHJtA%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
Best Value Progress Report: Audit Commissions Findings
(Published 28 March 2024 to be found here: https://audit.scot/publications/best-value-moray-council ) – Report to Corporate Committee (24 April 2024 – Item 5a para 3.10 to be found here: https://moray.cmis.uk.com/moray/CouncilandGovernance/Meetings/tabid/70/ctl/ViewMeetingPublic/mid/397/Meeting/2103/Committee/46/Default.aspx)
Best Value Action Plan Progress Report
• Corporate Committee report on Best Value Action plan 23 April 2024 (item 5a) to be found here: https://moray.cmis.uk.com/moray/CouncilandGovernance/Meetings/tabid/70/ctl/ViewMeetingPublic/mid/397/Meeting/2103/Committee/46/Default.aspx
• Corporate Committee report on 27August 2024 Best Value Action Plan (item 11) to be found here: https://moray.cmis.uk.com/moray/CouncilandGovernance/Meetings/tabid/70/ctl/ViewMeetingPublic/mid/397/Meeting/2105/Committee/46/Default.aspx
• Corporate Committee report on 5 November 2024 Best Value Action Plan (item 8) to be found here: https://moray.cmis.uk.com/moray/CouncilandGovernance/Meetings/tabid/70/ctl/ViewMeetingPublic/mid/397/Meeting/2106/Committee/46/SelectedTab/Documents/Default.aspx
• Corporate Committee report on 28 January 2025 Best Value Action Plan (item 7) to be found here: https://moray.cmis.uk.com/moray/CouncilandGovernance/Meetings/tabid/70/ctl/ViewMeetingPublic/mid/397/Meeting/2107/Committee/46/Default.aspx
• Corporate Committee 10 June 2025 (Item 06 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=ol6UCoYOXK9hannIhZxHw%2f%2bSxs1UOZJxlB3lrHAFYjr5rK5A49fRIw%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• Corporate Committee 26 August 2025 (Item 08 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=MacbPd9m0%2fLU8FdCMAIgt9gdV1HOXwi3vtUAAVKpPCena4EtvmrBow%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• Corporate Committee 4 November 2025 (Item 14 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=%2bMA9MVXE7wrw04vDdpYFcO1JyVstitWqmP6cqiXeFue4ENys6JSEgA%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d
• Corporate Committee 17 February 2026 (Item 11 Report) to be found here: https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=l1jd9x%2fLrsD48FjWTyWzzaXq0PkLUtNJ%2fQABborZdENE4Ngeu6S2LQ%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d