FOI Request - Formal Freedom of Information Request and Notice of Accountability
Request 101004010719
I am formally requesting full disclosure of the following:
PART ONE: COUNCIL EXPENDITURE AND PUBLIC SERVICES
SECTION 1: FULL EXPENDITURE BREAKDOWN
1. A complete, itemised breakdown of all Council Tax expenditure for the most recent complete financial year, including departmental allocations and all spending categories.
SECTION 2: SPECIFIC AREAS OF CONCERN
Detailed figures relating to:
1. All expenditure on council buildings, including headquarters, refurbishments, and capital projects, with total costs and justifications.
2. Total spending on external recruitment consultants and agencies, with a breakdown by contract or supplier where possible.
3. The number of employees earning £100,000 or more, their job titles, and the total salary cost of these roles to the public purse.
4. All expenditure on events, hospitality, catering, food, drink, and provisions for councillors and officers, itemised by occasion or category.
SECTION 3: CORE PUBLIC SERVICE EXPENDITURE
1. A clear breakdown of spending on services that directly affect residents:
2. Road maintenance and pothole repair, including the number of reported defects versus repairs completed.
3. Waste collection, including any changes to collection frequency in the past two financial years and any associated cost savings.
4. Maintenance, investment in, or closure of public parks and play areas.
5. Recycling centre operations, including any reductions in opening hours or accessibility.
SECTION 4: COST-SAVING MEASURES
1. Full details of any cost-saving measures implemented by the council in the two financial years prior to the decision to increase Council Tax, including what savings were achieved and how they were reinvested into front-line services.
SECTION 5: JUSTIFICATION FOR THE PROPOSED INCREASE
1. Copies of, or direct access to, any internal reports, financial assessments, impact analyses, or documented justifications used to support the proposed Council Tax increase, including projected outcomes for residents and any performance metrics or service improvement targets attached to this increase.
PART TWO: SENIOR MANAGEMENT COSTS
SECTION 6: SENIOR EMPLOYEE SALARIES
6a. The total number of council employees currently earning a salary of 100,000 pounds or more per annum, inclusive of all contractual allowances and supplements but excluding pension contributions.
6b. A breakdown of those roles by job title, salary band, and department.
6c. The total combined salary cost of all roles earning 100,000 pounds or more, for each of the last three complete financial years.
6d. The number of roles earning 100,000 pounds or more that have been created or newly filled in each of the last three complete financial years.
SECTION 7: EMPLOYER PENSION CONTRIBUTIONS ON HIGH-EARNING ROLES
7a. The total employer pension contributions paid in respect of all employees earning 100,000 pounds or more per annum, for each of the last three complete financial years.
7b. The employer pension contribution rate applied to these roles.
SECTION 8: INTERIM, AGENCY AND CONTRACTED SENIOR APPOINTMENTS
This section concerns individuals engaged to perform senior management or director level functions who are not directly employed by the council, including those engaged through personal service companies, staffing agencies, or other intermediary arrangements.
8a. The total number of interim, agency, or contracted individuals performing director level or senior management functions at any point during each of the last three complete financial years.
8b. For each such engagement: the job title or function performed, the daily or hourly rate paid, the duration of the engagement, and the total cost to the public purse.
8c. The total combined spend on interim, agency, and contracted senior management in each of the last three complete financial years.
8d. Whether any such individuals were subsequently offered or accepted permanent employment with this council following their interim engagement, and if so, in what role.
SECTION 9: SEVERANCE, REDUNDANCY AND COMPROMISE AGREEMENTS
9a. The total number of severance, redundancy, or compromise agreement payments made to employees earning 50,000 pounds or more per annum, in each of the last three complete financial years.
9b. The total combined value of all such payments in each of those years.
9c. The highest single severance or compromise agreement payment made during this period, stated without identifying the individual recipient.
9d. Whether any individual who received a severance or compromise agreement payment subsequently returned to work for this council in any capacity, including as an interim or contractor, within 24 months of their departure. If so, how many such instances occurred.
SECTION 10: RECRUITMENT COSTS FOR SENIOR ROLES
10a. The total spend on external recruitment consultants and agencies specifically for the recruitment of roles paying 75,000 pounds or more, in each of the last three complete financial years.
10b. The names of any external recruitment firms used for these appointments, and the total fees paid to each.
10c. The average cost of recruiting a single senior appointment of 75,000 pounds or above via external recruitment, where this data is held.
SECTION 11: TOTAL SENIOR LEADERSHIP COST
A consolidated figure representing the total cost to the public purse of the council's senior leadership, defined as all employees and contractors performing at director level or above, for the most recent complete financial year. This should include salaries, employer National Insurance contributions, employer pension contributions, car allowances, and any other contractual benefits.
Response 03-07-2026
PART ONE: COUNCIL EXPENDITURE AND PUBLIC SERVICES
SECTION 1: FULL EXPENDITURE BREAKDOWN
1. Council Tax income is not allocated to specific services or ring-fenced for particular areas of spend. Instead, it forms part of the Council’s overall funding, alongside other income sources such as government grant.
SECTION 2: SPECIFIC AREAS OF CONCERN
1. £2,032,000 Revenue spend, which includes repairs and maintenance on Council corporate buildings and schools. Utilities at buildings are not included in this figure as is is estimated to take more than 40 hours to collate this information. This task would cost the Council in excess of £600 of staff time. In accordance with Section 12 of the Freedom of Information (Scotland) Act 2002 (excessive cost), we are therefore unable to comply with this part of the request..
£609,933 Capital expenditure which includes £575k for the LED Lighting and Solar PV programme at offices and libraries
2. 2025/26 £29,010
3. This information is published in the section about Remuneration of Senior Employees of the Council within the Remuneration Report which is available on the Moray Council website. 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 Annual Accounts on the website here: http://www.moray.gov.uk/moray_standard/page_44100.html
This includes all senior employees, not exclusively those earning over £100,000.
4. The Council does not hold this information in an itemised format. To provide a detailed breakdown of expenditure on events, hospitality, catering, food, drink and provisions on an individual occasion basis would require a manual review of individual ledger transactions, which would exceed the cost limit set under the Freedom of Information Act. This information is therefore exempt under Section 12 of the Freedom of Information (Scotland) Act 2002 (excessive cost)
SECTION 3: CORE PUBLIC SERVICE EXPENDITURE
1. See below:
2. Patching Flexible Roads - £931,288.35 - this is for carriageway defect and pothole repairs.
494 is the number of carriageway defect or pothole enquiries received in the 2025/2026 financial year.
5870 is the number of carriageway defect or pothole instructions that were completed in the 2025/2026 financial year.
Please note that these figures could include 1 or multiple defects per instruction.
3. Waste: No changes to collection frequencies within the last two Financial Years.
4. 494 is the number of carriageway defect or pothole enquiries received in the 2025/2026 financial year.
5870 is the number of carriageway defect or pothole instructions that were completed in the 2025/2026 financial year.
Please note that these figures could include 1 or multiple defects per instruction.
5.Waste: Reduced opening hours on 4 Household Waste Recycling Centres by 1 day per week to generate savings of £34k combined.
SECTION 4: COST-SAVING MEASURES
1. Details of savings achieved are reported as part of the Council’s revenue outturn monitoring reports. These reports include a summary of savings delivered, as well as those approved but not achieved, within the relevant appendices.
The Revenue Outturn Monitoring Report for 2024/25 is available here: see Appendix 3 'Revenue Out-Turn Variances from Budget':
https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=2Xa7zHHbUnMytDAsL4eDoXLPOi%2bRi5nihq4PxeCcrfe5gQzQfvbclA%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
The Revenue Outturn Monitoring Report for 2025/26 is scheduled to be reported to Council on 30 June 2026 (at the same meeting as the Annual Accounts), after which it will be published on the Council’s website.
These reports provide a consolidated view of savings measures and their financial impact. The information is not held in a single separate document setting out how savings have been specifically reinvested into individual services.
SECTION 5: JUSTIFICATION FOR THE PROPOSED INCREASE
1. At the meeting of the Moray Council on 25 February 2026 a report on the 2026/27 Budget and 2026-29 Financial Plan was approved by Members, setting the Council Tax for 2026/27. Also at this committee, the Medium to Long Term Financial Strategy was approved. The Strategy provides a high-level view of the financial pressures, risks and assumptions expected to affect the Council over the next decade and sets out the key levers available to support long-term financial sustainability.
2026/27 Budget and 2026-29 Financial Plan to be found here:
https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=dV7sb3mlRvlFA3UG424UAOnp1Ne2aI%2fc7JrvFs%2f87c6aAdYsufaA0Q%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
Medium to Long Term Financial Strategy to be found here:
https://moray.cmis.uk.com/Moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=nWW2cLcHX7z9FiWzxm2BaxdIZ0nsNOkb2zfejY%2fY%2bgllkqEZmGyhKg%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
PART TWO: SENIOR MANAGEMENT COSTS
SECTION 6: SENIOR EMPLOYEE SALARIES
6.a)-d) Information can be found in the Remuneration Report prepared as part of the Annual Accounts - please see link in response to question 3 of Section 2 (above)
SECTION 7: EMPLOYER PENSION CONTRIBUTIONS ON HIGH-EARNING ROLES
7.a) Information can be found in the Remuneration Report prepared as part of the Annual Accounts - please see link in response to question 3 of Section 2 (above)
b) 12% in 2025/26 as per the tiered contribution rates in the remuneration report
SECTION 8: INTERIM, AGENCY AND CONTRACTED SENIOR APPOINTMENTS
8.a)
2023/24: 0
2024/25: 2 Interim Chief Executive & Interim Head of Community Care (Chief Social Worker)
2025/26: 2 Interim Chief Executive & Interim Head of Community Care (Chief Social Worker)
b) Information relating to interim, agency and contracted senior appointments is included within the Council’s Remuneration Report, specifically within Table 3 (Senior Officers).
This table provides details of senior officers’ remuneration and identifies where individuals are appointed on an interim basis. Please see link in response to question 3 of Section 2 (above).
c) Personal information cannot be disclosed; this response is exempt under Section 38(1)(b) of the Freedom of Information (Scotland) Act 2002 – personal information.
SECTION 9: SEVERANCE, REDUNDANCY AND COMPROMISE AGREEMENTS
9.a) -c) Information can be found in the Remuneration Report prepared as part of the Annual Accounts. Please see link in response to question 3 of Section 2 (above).
d) The number of these cases is lower than 5; low numbers (between 1 and 5) may lead to the identification of individuals. This information is therefore exempt under Section 38(1)(b) of the Freedom of Information (Scotland) Act 2002 - Personal Information.
SECTION 10: RECRUITMENT COSTS FOR SENIOR ROLES
10.a)
2023/24: 0
2024/25: £29,852
2025/26: £29,010
b) The Council holds information relating to external recruitment firms and associated fees. However, this information is considered commercially sensitive and is exempt from disclosure under Section 33(1)(b) of the Freedom of Information (Scotland) Act 2002, as its release would be likely to prejudice the commercial interests of the Council and its suppliers.
c) Recruitment costs are recorded within financial systems at a transactional level and are not routinely analysed or reported as an average cost per senior appointment.
SECTION 11: TOTAL SENIOR LEADERSHIP COST
Information can be found in the Remuneration Report prepared as part of the Annual Accounts. Please see link in response to question 3 of Section 2 (above).