Agenda Document Pack - Moray Council - 25/06/2025
Moray Council · 25 June 2025
Back to Moray Council — 25 June 2025 and its agenda
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Moray Council Wednesday, 25 June 2025 NOTICE IS HEREBY GIVEN that a Meeting of the Moray Council is to be held at Council Chambers, Council Office, High Street, Elgin, IV30 1BX on Wednesday, 25 June 2025 at 09:30. BUSINESS 1. Sederunt 2. Declaration of Group Decisions and Members Interests * 3. Resolution Consider, and if so decide, adopt the following resolution: "That under Section 50A (4) and (5) of the Local Government (Scotland) Act 1973, as amended, the public and media representatives be excluded from the meeting for Items 21 - 28 of business on the grounds that it involves the likely disclosure of exempt information of the class described in the relevant Paragraphs of Part 1 of Schedule 7A of the Act.” 4. Minute of meeting of 21 May 2025 7 - 12 5. Written Questions ** 6. Notice of Motion - Cleanliness of Elgin High Street 13 - 14 7. Revenue Out-Turn Variances from Budget Report by the Depute Chief Executive (Economy, Environment and Finance) 15 - 42 8. Capital Plan 2024-25 Quarter 4 Report by the Depute Chief Executive (Economy, Environment and Finance) 43 - 58 Page 1
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9. Short to Medium Term Financial Strategy Report by the Depute Chief Executive (Economy, Environment and Finance) 59 - 78 10. Common Good Funds - Summary Expenditure 2024-25 Estimated Disposable Income 2025-26 Report by the Depute Chief Executive (Economy, Environment and Finance) 79 - 98 11. Corporate Plan - Progress Update 2024-25 Report by the Depute Chief Executive (Education, Communities and Organisational Development) 99 - 114 12. Public Performance Report 2024-25 Report by the Chief Executive 115 - 118 13. Cooper Park Public Trust - Cooper Park Deed of Gift 1903 Report by the Depute Chief Executive (Economy, Environment and Finance) 119 - 136 14. The Link - Your Community Space Hub Report by the Depute Chief Executive (Economy, Environment and Finance) 137 - 144 15. Free School Meals Expansion - S1 to S3 Pilot 2025-26 Report by the Depute Chief Executive (Education, Communities and Organisational Development) 145 - 150 16. Polling Place Review - Consultation Feedback Report by the Depute Chief Executive (Education, Communities and Organisational Development) 151 - 166 17. Review of Constitutional Documents Report by the Depute Chief Executive (Education, Communities and Organisational Development) 167 - 174 18. Revised Calendar of Meetings Report by the Depute Chief Executive (Education, Communities and Organisational Development) 175 - 180 19. Changes to Senior Councillor Positions Report by the Depute Chief Executive (Education, Communities and Organisational Development) 181 - 184 Page 2
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20. Members' Allowances and Expenses Scheme Review Report by the Depute Chief Executive (Education, Communities and Organisational Development) 185 - 206 Item(s) which the Committee may wish to consider with the Press and Public excluded 21. Voluntary Early Retirement Application - ASN [Para 1 and 11] • 1. Information relating to staffing matters; • 11. Information relating to any consultations or negotiations in connection with any labour relations; 22. Customer Relationship Management Procurement [Para 8] • 8. Information on the amount of any expenditure proposed to be incurred by the Authority; 23. Leisure and Library Capital Plan Developments [Para 8] • 8. Information on the amount of any expenditure proposed to be incurred by the Authority; 24. Empty Homes [Para 1] • 1. Information relating to staffing matters; 25. Depot and Store Review [Para 9] • 9. Information on terms proposed or to be proposed by or to the Authority; 26. Refugee Resettlement and Asylum Activities [Paras 3 and 5] • 3. Information relating to any particular applicant for, or recipient or former recipient of, any service provided by the Authority; • 5. Information relating to the adoption, care, fostering or education of any particular child or relating to the supervision or residence of any particular child in accordance with a supervision requirement; 27. Review of the Corporate Management Structure - Consultation Feedback [Para 1] • 1. Information relating to staffing matters; 28. Voluntary Early Retirement Application [Para 1 and 11] Report by the Chief Executive Page 3
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Watching the Meeting You can watch the webcast live by going to: http://www.moray.gov.uk/moray_standard/page_43661.html Webcasts are available to view for 1 year following the meeting. You can also attend the meeting in person. If you wish to attend in person, please come to the High Street entrance door and a member of staff will let you into the Chamber. Page 4
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GUIDANCE NOTES * Declaration of Group Decisions and Members Interests - The Chair of the meeting shall seek declarations from any individual or political group at the beginning of a meeting whether any prior decision has been reached on how the individual or members of the group will vote on any item(s) of business on the Agenda, and if so on which item(s). A prior decision shall be one that the individual or the group deems to be mandatory on the individual or the group members such that the individual or the group members will be subject to sanctions should they not vote in accordance with the prior decision. Any such prior decisions will be recorded in the Minute of the meeting. ** Written Questions - Any Member can put one written question about any relevant and competent business within the specified remits not already on the agenda, to the Chair provided it is received by the Proper Officer or Committee Services by 12 noon two working days prior to the day of the meeting. A copy of any written answer provided by the Chair will be published on the Council’s committee management system by 4pm the day before the meeting. The Member who has put the question may, after the answer has been published, ask one supplementary question directly related to the subject matter at the meeting, but no discussion will be allowed. No supplementary question can be put or answered more than 10 minutes after the Council has started on the relevant item of business, except with the consent of the Chair. If a Member does not have the opportunity to put a supplementary question because no time remains, then he or she can submit it in writing to the Proper Officer who will arrange for a written answer to be provided within 7 working days. Page 5
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MORAY COUNCIL Moray Council SEDERUNT Councillor Kathleen Robertson (Chair) Councillor Donald Gatt (Depute Chair) Councillor James Allan (Member) Councillor Peter Bloomfield (Member) Councillor Neil Cameron (Member) Councillor Tracy Colyer (Member) Councillor Theresa Coull (Member) Councillor John Cowe (Member) Councillor John Divers (Member) Councillor Amber Dunbar (Member) Councillor Jérémie Fernandes (Member) Councillor David Gordon (Member) Councillor Juli Harris (Member) Councillor Sandy Keith (Member) Councillor Elaine Kirby (Member) Councillor Scott Lawrence (Member) Councillor Marc Macrae (Member) Councillor Paul McBain (Member) Councillor Neil McLennan (Member) Councillor Shona Morrison (Member) Councillor Bridget Mustard (Member) Councillor Derek Ross (Member) Councillor John Stuart (Member) Councillor Draeyk van der Horn (Member) Councillor Sonya Warren (Member) Councillor Ben Williams (Member) Clerk Name: Tracey Sutherland Clerk Telephone: 07971 879268 Clerk Email: committee.services@moray.gov.uk Page 6
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MORAY COUNCIL Minute of Meeting of the Moray Council Wednesday, 21 May 2025 Council Chambers, Council Office, High Street, Elgin, IV30 1BX PRESENT Councillor James Allan, Councillor Peter Bloomfield, Councillor Neil Cameron, Councillor Tracy Colyer, Councillor Theresa Coull, Councillor John Cowe, Councillor John Divers, Councillor Amber Dunbar, Councillor Jérémie Fernandes, Councillor Donald Gatt, Councillor David Gordon, Councillor Juli Harris, Councillor Sandy Keith, Councillor Elaine Kirby, Councillor Scott Lawrence, Councillor Marc Macrae, Councillor Paul McBain, Councillor Neil McLennan, Councillor Shona Morrison, Councillor Bridget Mustard, Councillor Kathleen Robertson, Councillor Derek Ross, Councillor John Stuart, Councillor Draeyk van der Horn, Councillor Sonya Warren, Councillor Ben Williams IN ATTENDANCE Chief Executive, Depute Chief Executive (Economy, Environment and Finance), Depute Chief Executive (Education, Communities and Organisational Development), Chief Officer, Health and Social Care, Head of Governance, Strategy and Performance, Chief Financial Officer, Head of Environmental and Commercial Services, Head of HR, ICT and Organisational Development, ICT Infrastructure Manager, Programme Manager (Learning Estate), Finance Manager and Democratic Services Manager. 1. Chair The meeting was chaired by Councillor Kathleen Robertson. 2. Declaration of Group Decisions and Members Interests * In terms of Standing Orders 21 and 23 and the Councillors' Code of Conduct, there were no declarations from Group Leaders or Spokespersons in regard to any prior decisions taken on how Members will vote on any item on the agenda or any declarations of Member's interests in respect of any item on the agenda. 3. Resolution The meeting resolved that in terms of Section 50A (4) and (5) of the Local Government (Scotland) Act 1973, as amended, the public and media representatives be excluded from the meeting for Items 6 and 7 of business on the grounds that it involves the likely disclosure of exempt information of the class described in the relevant Paragraphs of Part 1 of Schedule 7A of the Act. Para Number of the Minute Para Number of Schedule 7a 16 Para 9 Item 4. Page 7
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Information on terms proposed or to be proposed by or to the Authority 17 Para 11 Information relating to any consultations or negotiations in connection with any labour relations. 4. Minute of Meeting of 19 February 2025 The minute of the meeting of Moray Council on 19 February 2025 was submitted and approved. 5. Minute of Special Meeting of 26 February 2025 The minute of the meeting of Moray Council on 26 February 2025 was submitted and approved. 6. Minutes of Special Meeting of 15 April 2025 The minute of the Special Meeting of Moray Council on 15 April 2025 was submitted and approved. 7. Written Questions The meeting noted that there were no written questions. 8. Notice of Motion - Council Tax Reform In terms of Standing Order 35a there was submitted a Notice of Motion by Councillors Keith and Divers in the following terms: Council Tax Reform Background • Public debate in Scotland has highlighted the unfairness of Council Tax in its current form. The current Scottish Government and COSLA announcement on “Building Consensus for Council Tax Reform,” is welcome in this regard. Action • The council affirms its support for meaningful council tax reform that results in a fairer and less regressive system of property tax. Financial implications • There are no financial implications arising from this motion. Following consideration, the Council unanimously agreed to affirm its support for meaningful council tax reform that results in a fairer and less regressive system of property tax. Page 8
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9. Moray Integration Joint Board Chief Officer Update The meeting had before it a report by the Chief Officer, Health and Social Care Moray, informing the Council of the latest approved minutes of the meeting of the Moray Integration Joint Board (MIJB) and to provide an update following the MIJB budget meeting held on 27 March 2025. Following lengthy consideration, the Council unanimously agreed to note the contents of the report. 10. Closure of Crossroads Primary School - Statutory Consultation The meeting had before it, a report by the Depute Chief Executive (Education, Communities and Organisational Development) providing an update on the statutory consultation on the closure of Crossroads Primary School and sought approval from the Council on the recommendation for closure. Following consideration, the Council unanimously agreed to: i) note the formal consultation report attached as Appendix 1, regarding the closure of Crossroads Primary School; ii) approve the recommendation to close Crossroads Primary School and re- assign its catchment area to Keith and Rothiemay Primary Schools; and iii) authorise, in accordance with School (Consultation) (Scotland) Act 2010, Council Officers to inform Scottish Ministers of the decision to close Crossroads Primary School and the re-assignment of its catchment area. Councillors McLennan and Stuart left the meeting during the consideration of this item. 11. Community Engagement - Future Council The Council noted that this item had been withdrawn prior to the meeting. 12. Review of Constitutional Documents The meeting had before it a report by the Depute Chief Executive (Education, Communities and Organisational Development) inviting the Council to consider changes to the Council's Constitutional Documents as detailed in Section 4 of the report. In introducing the report, the Head of Governance, Strategy and Performance sought an additional amendment to the Scheme of Delegation in the following terms: Add a new section to 3 (2) of the Scheme of Delegation - The Audit and Risk Manager shall assume the role of the independent Chief Audit Executive in terms of Public Sector Internal Audit Standards with unrestricted access to the central leadership team and Council. Page 9
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He further advised that the addition would comply with an Audit and Scrutiny Committee recommendation. Councillor Warren asked whether it would be possible to move the publishing deadline for Written Question responses earlier to allow the Elected Member additional time to consider the response before the meeting it was submitted for. In response, the Head of Governance, Strategy and Performance stated that in principle that would be possible however, it may mean that the written questions would need to be submitted earlier to give adequate time for a response. He further stated that he would check the current provision in Standing Orders and come back with alternative proposals if the Council was so minded, which would be reported in the further report on 25 June 2025. Councillor Robertson sought agreement from the Council to bring back revised timescales for Written Questions to the meeting on 25 June 2025. This was agreed. Councillor McLennan re-joined the meeting at this juncture. Following further consideration, the Council unanimously agreed to: i) note the proposed changes to Standing Orders as detailed in paragraph 5.1; ii) note the proposed changes to the Scheme of Administration as set out in paragraph 5.2; iii) note the proposed changes to the Scheme of Delegation as set out in paragraph 5.3, including the addition to section 3 (2) - The Audit and Risk Manager shall assume the role of the independent Chief Audit Executive in terms of Public Sector Internal Audit Standards with unrestricted access to the central leadership team and Council. iv) note that a final version of the Constitutional Documents, incorporating the changes as detailed in paras 5.1 to 5.3, will be submitted to the next ordinary meeting of the Council on 25 June 2025 for approval; and v) move the ordinary meeting of Moray Council scheduled for 6 August 2025 to 27 August 2025. 13. Finance Policy Review The meeting had before it a report by the Depute Chief Executive (Economy, Environment and Finance) seeking to approve changes to the Council's Financial Regulations and Bank and Cash Handling Procedure. Following consideration, the Council unanimously agreed to approve: i) the revised Financial Regulations set out in Appendix 1; and ii) the revised Banking and Cash Handling Procedure set out in Appendix 2. Councillor McLennan left the meeting at the conclusion of this item. Page 10
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14. Harbours Sub-Committee The meeting had before it a report by the Depute Chief Executive (Economy, Environment and Finance) seeking to establish a Harbours Sub-Committee to support the Council in discharging its responsibilities as a Statutory Harbour Authority. Following consideration, the Council unanimously agreed: i) the establishment of a Harbours Sub-Committee of Economic Development and Infrastructure Services Committee; ii) the remit and delegation from Economic Development and Infrastructure Services Committee as set out in paragraph 5 of the report; iii) that coast protection is delegated to the Sub-Committee only in so far as it relates to the role of the Council as a Harbour Authority; iv) members of the Harbour Sub-Committee shall be appointed by the Economic Development and Infrastructure Services Committee. Members of the Sub- Committee may be members of Economic Development and Infrastructure Services Committee but are not required to be; and v) the membership will be made up as detailed in para 5.5 of the report. 15. Information Reports - if called in The meeting noted that the Information Report had not been called in. 16. Wide Area Network Connectivity for Schools [Para 9] The meeting had before it a report by the Depute Chief Executive (Education, Communities and Organisational Development) informing the Council of progress in relation to the migration to the new Scottish Wide Area Network (SWAN) framework, to consider the options for network capacity in Primary Schools, and to approve the recommendation to provide all Primary Schools with network capacity of 500 Mbps. Following consideration, the Council unanimously agreed to: i) note the progress on the migration to the new SWAN framework; ii) note the options for network capacity in Primary Schools; and iii) approve the option to provide all Primary Schools with 500 Mbps using allocation of ear-marked Transformation reserves to fund the improvement initially pending release of anticipated savings. 17. Budget Consultation Feedback [Para 11] The meeting had before it a report by the Monitoring Officer asking the Council to consider the impact of consultation feedback and updated Integrated Impact Assessments on a particular budget decision taken on 26 February 2025. Page 11
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The Chief Executive apologised to Councillors on behalf of Officers for the omission and confirmed that Internal Audit have been asked to look at the process and investigate the issue, with a report being brought back to Audit and Scrutiny Committee with any findings. Following lengthy consideration Councillor Ross moved the recommendations as printed in the report, this was seconded by Councillor Macrae. Councillor Lawrence, seconded by Councillor Warren, proposed agreeing recommendations (i) and (ii) and replacing recommendation (iii) with the following: This Council agrees to revisit decisions made on proposals A1.9-A1.11 at the earliest opportunity as soon as all necessary information is available. On the division there voted: For the Motion (15) Councillors Ross, Macrae, Allan, Bloomfield, Colyer, Divers, Dunbar, Gatt, Gordon, Keith, Kirby, McBain, Mustard, Robertson and Williams For the Amendment (7) Councillors Lawrence, Warren, Cameron, Fernandes, Harris, Morrison and van der Horn. Abstain (1) Councillor Coull Accordingly, the motion became the finding of the meeting and the Council agreed: i) to note the outcome of the public consultation in relation to the ELC budget proposals A1.9 - A1.11 summarised in Appendix 1; ii) to note the terms of the updated Integrated Impact Assessment in relation to the ELC budget proposal contained in Appendix 2; and iii) to approve the ELC budget proposals A1.9 - A1.11, noting the anticipated saving to the revenue budget of £392,000 per annum. Page 12
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__________________________________________________ NOTICE OF MOTION TO MORAY COUNCIL WEDNESDAY 25 JUNE 2025 Background • The Council notes the public concern about the general cleanliness of Elgin High Street, the Plainstones and some of the nearby closes. Action • Council agrees to utilise the monies set aside in the 2025/26 Revenue budget for Elgin BID membership, but which are no longer required for this purpose, to undertake a town centre deep clean. Financial implications • There are no additional financial implications arising from this motion beyond those already approved. Proposed by: Councillor Sandy Keith Seconded by: Councillor Kathleen Robertson Date Motion Submitted: 6 June 2025 Item 6. Page 13
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Economy, Environment and Finance) Report No: FIN008/25 Author: Susan Souter Contact Email: susan.souter@moray.gov.uk Subject: 2024/25 Revenue Out-turn Variances from Budget 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to advise the Council of the major variances from the approved budget in the actual out-turn for 2024/25 revenue budget and to seek approval of adjustment to the budget for 2025/26 where there has been slippage in projects which are proposed to be funded from reserves. 1.2 This report is submitted to Council in terms of Section II (25) of the Council’s Scheme of Administration relating to the approval of the annual estimates of revenue expenditure for all services and of Section III (B) (6) relating to monitoring current expenditure in relation to approved estimates. 2. SUMMARY 2.1 This report presents the closing financial position of the Council’s revenue budgets for 2024/25. The final accounts process is underway, with draft annual accounts being reported to this meeting. The figures are subject to final audit review and any further adjustments to these figures will be reported back to Members. 2.2 The unaudited accounts for 2024/25 are subject to a separate report to this Committee. The unaudited accounts show that the balance on free general reserves remains at £6,000,000 at 31 March 2025 and other ear-marked reserves of £23,284,000, totalling £29,284,000, compared to £41,331,000 at 31 March 2024. 2.3 The final outturn for 2024/25 shows an overspend of £1,007,000 against the approved budget. This represents a reduction of £1,416,000 compared to the overspend forecast at Quarter 3. The year-end budget was £288,747,000, while actual expenditure amounted to £289,754,000, however, included within the actual outturn is £3,149,000 of funding Item 7. Page 15
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received during the year that is to be transferred to earmarked reserves for use in future years. 2.4 After applying funding from the Scottish Government (£225,659,000) and Council Tax receipts (£51,836,000) the use of reserves to balance the expenditure totals £12,259,000. A transfer of £212,000 from the capital grants and receipts unapplied reserve intended for revenue spend was made, leaving £12,047,000 to be funded from revenue reserves: Transformation £260,000; DSM £540,000; the full balance on the Working reserve of £8,693,000, and a net transfer in to earmarked reserves of £881,000, leaving a balance of £3,435,000 to come from Council Priorities. The detail of these reserves is explained further in the body of the report. 3. RECOMMENDATIONS 3.1 It is recommended that Council: i) Notes the Council’s year-end financial position for 2024/25; ii) Notes the status of the approved savings for 2024/25 and that recurring savings achieved total £1,982,000 more than the £9,285,000 target for the year; iii) Considers and scrutinises the major variances in 2024/25 from those anticipated in February, as summarised in Appendix 1; iv) Notes the major variances from the approved budget for 2024/25 as summarised in Appendix 2 and that the outturn of an overspend of £1,007,000 consists of an underspend on services of £3,591,000 (including ear-marked funding); an overspend of £6,198,000 on loans charges and provisions of £1,600,000; v) Notes that £3,149,000 requires to be transferred into earmarked reserves; and vi) Approves an additional budget pressure for one project as detailed in paragraph 5.40. Author Name Susan Souter Job Title Senior Accountant 4. BACKGROUND AND CONTEXT 4.1 The Council approved the General Fund Revenue Budget at a meeting on 28 February 2024 (paragraph 7 of the minute) with budgeted expenditure of £278,794,000. Council Tax receipts of £51,375,000 were anticipated. As part of the budget setting process, Members had approved £9,370,000 of savings in the year and, to balance the budget, the use of £12,023,000 of reserves: Transformation £731,000, Moray Growth Deal (MGD) £1,136,000 and Working reserves £10,156,000. Page 16
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4.2 Expenditure against budget is reported to Committee on a quarterly basis during the financial year, with projected outturn figures reported at Q2 and Q3. Q1 was reported to Corporate Committee on 27 August 2024; Q2 to Full Council on 4 December 2024 (paragraph 11 of the Minute refers) and Q3 to Full Council on 19 February 2025 (paragraph 11 of the Minute refers). 4.3 At Q3, the latest forecast projected an overspend of £2,423,000 against the approved budget. The reported budgeted expenditure at that point was £286,636,000. Anticipated Council Tax receipts for the year rose to £51,854,000. Additionally, £11,897,000 was expected to be drawn from reserves, including £784,000 from the Transformation Fund, £1,136,000 from the MGD reserve, £6,477,000 from Working Reserves, and as a working assumption £1,465,000 from the Devolved School Management (DSM) reserve. The use of Council Priorities funding was also acknowledged to support supernumerary staffing, redundancy costs, and Strain on Fund liabilities, with £831,000 estimated at that stage. The balance on the Working Reserve as at 31 March 2025 was forecast to be £2,209,000 and the balance on the Council priorities reserve £2,303,000. 4.4 The financial forecast for the year plays an important role in informing the budget-setting process. The variances and insights identified in the quarterly forecasts can serve as a basis for reviewing and, where necessary, adjusting the proposed budget for the 2025/26 financial year. 5. PROPOSALS 5.1 Appendix 1 sets out the final out-turn compared to the forecast out-turn at the end of December 2024, summarising the General Fund net expenditure and how it is financed. 5.2 The final out-turn for 2024/25 is an overspend against budget of £1,007,000 in departmental budgets; £1,406,000 less of an overspend than was forecast at Q3. The forecast at Q3 was net expenditure of £289,059,000; an overspend of £2,423,000 which was planned to be funded by the use of the Working Reserve of £6,477,000 and the use of the earmarked reserve for Council Priorities of £831,000. This compares with actual out- turn of £289,764,000 against revised budget of £288,747,000, giving an overspend of £1,017,000. The funding of the expenditure was £225,659,000 of funding from the Scottish Government, Council Tax receipts of £51,836,000 and use of reserves of £12,259,000: DSM £540,000, Transformation £260,000, Council Priorities £3,435,000, earmarked reserves of £2,268,000, and the balance of £8,693,000 coming from the Working reserve. Included in the actuals are funding that will be transferred to earmarked reserves, totalling £3,149,000 – this needs to be funded from working reserves. The final net movement on the earmarked reserves is an increase of £881,000. 5.3 Appendix 2 and the table in 5.7 highlight the following key points: • Overall expenditure was an overspend of £1,007,000 against the budget at year end. While this appears to be an improvement of £1,406,000 compared to the Q3 position reported in February, it should be noted this is not a genuine improvement in service outturn. The actual variance includes £3,149,000 of funding for services that was received but not spent during the year, which has been transferred to earmarked reserves for future use, and not available for general use as an additional uncommitted resource. Further details on service-level variances and Page 17
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the specific transfers to earmarked reserves are provided in the following paragraphs. Capital loans charges exceeded the budget by £6,198,000 due to higher than expected borrowing costs due to an error in calculation and interest rates for temporary borrowing. Other transfers of interest to capital reserves and statutory funds increase the unfavourable variance to £6,428,000. • Council Tax receipts were above the budgeted receipts to the General Fund. However, the transfer to Housing Revenue Account from reduced discount on Council Tax on second homes accounts for most of the increase. • The use of reserves has increased from £11,897,000 forecast at Q3 to £12,047,000. The Council’s free General Fund reserves remain at £6,000,000. • Full use of the non-recurring working reserve underscores the extremely challenging financial outlook for the new financial year. • The table below presents the final year-end position compared to those reports at Q3, including the application of reserves. Favourable and unfavourable movements are indicated. Variances Outturn Final year £000 Q3 £000 Outturn Variance Fav/(Unfav) £000 Service Expenditure 182,393 185,498 3,105 Moray Integration Joint Board (MIJB) 83,956 84,374 418 Loans Charges 23,405 20,207 (3,198) Provisions - (1,020) (1,020) General Services expenditure 289,754 289,059 (695) Funding Scottish Government Grant 225,659 225,308 (351) Council Tax 51,836 51,854 18 Use of Reserves DSM 540 1,465 925 Transformation 260 784 524 Moray Growth Deal 301 1,136 835 Council Priorities 3,134 831 (2,303) Other Earmarked (881) 1,204 2,085 Working Reserves 8,693 6,477 (2,216) Transfer from Unapplied capital grants 212 - (212) Total Use of Reserves 12,259 11,897 (362) Total Funding 289,754 289,059 (695) Service Department Variances 5.4 Staffing continues to represent the single largest cross-service variance, a trend that remains consistent year on year. The 2024/25 pay agreement, along with an increase in vacancy factor, implemented as an approved saving, has been factored into current budgets. Page 18
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5.5 In terms of income, including recharges to capital projects and the HRA, services are reporting a mix of positive and negative variances. Some of these variances relate to funding allocated for specific purposes. Where such funds remain unspent, they are transferred to earmarked reserves for future use. 5.6 The significant difference between departmental out-turn and that forecast indicates that a review of budget variance may highlight scope for additional savings. These will be confirmed with Heads of Service and reported to Members at a later date. 5.7 The table below presents a summary of year-end service budget, expenditure and variances. It also details any transfers to earmarked reserves that are included within these variances, to clearly show the net impact on the General Fund. The use of earmarked reserves involves a complex process, with treatment varying depending on when the funding is received. During the financial year, any anticipated expenditure funded from existing earmarked reserves is supported by a temporary in-year budget and a corresponding funding budget. This arrangement ensures that any variances are managed appropriately and are reflected in the Budget figures presented in this report. For other funding received during the year, it is generally assumed that the funds will be spent within the same year. However, if any portion remains unspent at year-end—and if the terms of the funding allow—it is transferred to an earmarked reserve. These pending transfers are detailed in the table below to show their actual impact on the General Fund; £3,149,000 to other earmarked reserves. Budget Actual Year End Variance Under/ (over) Transfer to Earmarked Reserves Impact on General Fund £000 £000 £000 £000 £000 Education, Resources and Community 6,985 6,555 430 430 Education 118,797 117,898 899 1,522 (623) General Services Housing and Property 4,018 3,640 378 437 (59) Environmental and Commercial Services 29,360 30,171 (811) (811) Economic Growth and Development Services 3,908 2,558 1,350 841 509 HR, ICT and Organisational Development 6,085 6,006 79 79 Financial Services 1,735 620 1,115 1,115 Governance, Strategy and Performance 6,259 5,817 442 349 93 Other Services 3,232 3,386 (154) (154) Health and Social Care and Children’s Services (MIJB) 83,956 83,956 - - Health and Social Care (non MIJB) 460 367 93 93 Page 19
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Loans Charges 22,352 28,780 (6,428) (6,428) Provisions 1,600 - 1,600 1,600 Total 288,747 289,754 (1,007) 3,149 (4,156) 5.8 Each Service area’s main actual versus projected budget variations are outlined below. Education, Resources and Community 5.9 The Service underspend has increased by £204,000 from the Q3 projection to £430,000. June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Staffing Vacancies 242 210 32 Income Sport and Leisure 95 65 30 Shortfall in Libraries (12) (9) (3) Other PPP insurance reconciliation 137 - 137 PPP contract deductions (28) (25) (3) Purchase of library books (27) (10) (17) Misc Variances (11) (5) (6) Funding transferred to earmarked reserves (PB Community grants) 34 - 34 Net Underspend 430 226 204 5.10 A delay in recruitment resulted in a higher than anticipated vacancy variance. Leisure services generated increased income during Q4. An additional unexpected variance arose from the PPP, where an insurance reconciliation due this year resulted in a £137,000 refund. Delays in supplier publication requests led to library book budget overspend in 2024/25. To prevent recurrence, the budget has been reduced by 5%, with improved monthly tracking and plans to address rising e-content and public request demands. Payment of a community grant to Buckie Youth Space was delayed due to the planned grant-funded works being delayed, leading to an underspend that will need to be carried forward in an earmarked reserve. Education 5.11 The Service under spend has increased from a projected £113,000 to actual £889,000 but most of this is attributable to earmarked reserves. June 2025 Report Feb 2025 Report Movement Page 20
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Full Year Variance £000 Q3 Anticipated Variance £000 Fav/(Unfav) £000 Staffing Central Supply (607) (600) (7) On costs across Primary and Secondary 21 120 (99) Vacancy target overachieved 747 995 (248) Other Out of Area placements (541) (430) (111) School Sanitary products 23 23 - Speech and Language Therapy service 51 45 6 ELC Partner providers (599) (125) (474) Energy costs additional budget not required 227 - 227 Transfer to earmarked reserves (DSM, PEF, SEF, Care Experienced, ELC snack) 1,259 - 1,259 DSM Saving – carry forwards to be reduced (*instead of 2025/26) 200 - 200 Misc Variances 118 85 33 Net Underspend 899 113 786 5.12 The over achievement of the Vacancy Target has reduced from that projected due to additional ASN/ARG allocations given in Q4. Expenditure on Out of Area placements increased from that projected as an extension to two current placements until 31/3/25 was approved, and there were three new placements and a back dated payment due to Scotland Excel for a contract increase (a separate paper was reported to Education, Childcare and Leisure Services Committee on 13/5/25 on the OOA current position). The ELC service predicted an overspend in payments to partner providers, although this is greater than predicted at £599,000, relating mainly to the January intake. The service is currently working on a forecasting tool for next session. Across all schools, there is an underspend of £116,000 in Primary and £271,000 in Secondary within the Devolved School Management (DSM) scheme. Additionally, there are underspends of £763,000 in Pupil Equity Funding (PEF), £232,000 in Strategic Equity Funding (SEF), and £22,000 in the Care Experienced Children and Young People fund. These figures reflect spending over the financial year, with the underspent amounts carried forward in earmarked reserves to support expenditure over the academic year. General Services Housing and Property 5.13 There is a higher than forecast underspend for the Service compared to Q3, largely due to less expenditure on repairs and maintenance. June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance Q3 Anticipated Page 21
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£000 Variance £000 Staffing Staff savings 218 256 (38) Income Property Fee income (131) (130) (1) Industrial Estate rental income and wayleaves 167 140 27 Other Corporate Buildings repairs and maintenance 27 (100) 127 School buildings repairs and maintenance (41) (150) 109 Surplus Property running costs and less income from sales 68 (70) 138 Homeless temporary accommodation 95 130 (35) Misc Variances (25) - (25) Net Underspend 378 76 302 5.14 Repairs and maintenance for Corporate Buildings and Schools ended the year £236,000 less than the overspend forecast at Q3. In the final quarter, only emergency expenditures were allowed in an effort to control the expected overspend. Income from surplus property sales was initially projected to be below target and, along with running costs, the budget for surplus property was projected to be overspent by £70,000. However, this position reversed by year-end, primarily due to revenue sales. Environmental and Commercial Services 5.15 Environmental and Commercial Services is overspent by £811,000. Overall, there is an adverse movement of £462,000 from the previously reported projection. June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Staffing Vacancies above target 301 51 250 Income Catering income (secondary schools) 151 128 23 Roads Maintenance recharge to Capital (1,463) (344) (1,119) Fleet Service shortfall in taxi testing (10) (10) - Fleet Services recharges 151 210 (59) Burial Ground income (113) (68) (45) Page 22
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Other Building Catering and Cleaning (other) 22 (14) 36 Roads Maintenance – Winter Maint. (658) (263) (395) Roads Maintenance – other 689 - 689 Waste Management 394 97 297 Engineering Design (55) 103 (158) Transportation (303) (414) 111 Open Spaces (excl. Burial Ground income) 79 50 29 Directorate 4 - 4 Net Overspend (811) (474) (337) 5.16 The over achievement of the Vacancy Target for Environmental and Commercial Services increased by £250,000. Service specific variations are: Building Catering and Cleaning - Catering income exceeded projections by £23,000, driven by increased demand in secondary schools. Additionally, favourable variances were reported in food, materials, and equipment costs by the end of Q4. The overspend in Roads Maintenance during the year was primarily due to a misalignment between the recharge budget in the revenue account and the actual capital expenditure. Consequently, the anticipated recharge income was not fully realised, leading to an income shortfall. This emphasises the need for better coordination between capital programme planning and revenue budgeting. The service is now actively working to improve this alignment for the 2025/26 capital programme, particularly in relation to revenue requirements for staffing, vehicles and other plant. Budgeting for winter maintenance is challenging due to the unpredictable nature of weather conditions. The budget is typically set based on the assumption of a mild winter to manage financial risk, which often results in overspends during harsher or prolonged winter periods. Other Roads Maintenance budgets were favourable as the recharges to the revenue programme and external works, exceeded budget. In Fleet Services there were increased costs of hiring, running and maintenance of vehicles. This resulted in increased internal recharges to other services, showing here as a favourable variance to Fleet Services, although it is important to note that these remain over-budget costs to the Council. The projected overall surplus at Q3 was not achieved due to a review of recharges which identified and corrected overcharges prior to year-end. In Waste Management, expenditure on waste disposal at the NESS Energy for Waste facility was £159,000 below the landfill tax budget for 2024/25. Budgets will be reviewed in 2025/26 to assess ongoing costs and identify potential savings following the closure of the Dallachy Landfill Site. Income from recycling, tipping, and gas extraction also outperformed Q3 estimates, with an overall under spend in Waste of £394,000 Engineering Design – Infrastructure Maintenance was initially expected to remain within budget, as projected at Q3. However, the service ultimately recorded an overspend, a portion of which is attributable to recoverable works. While income did exceed the original budget by £25,000, it fell short of the Q3 estimated outturn of £108,000. This shortfall was Page 23
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influenced by a late adjustment for an approved £40,000 budget saving attributed to additional income from service users, along with a reduction in capital recharges. Transportation - Harbours income significantly exceeded Q3 projections. Staffing vacancies early in the year caused delayed invoicing until Q4, making revenue forecasting challenging, particularly due to recent windfarm activities near Buckie Harbour. Income from road closures and street occupations was also well above expectations, attributed to prolonged roadworks in certain areas. However, car park income fell short by £73,000 more than expected at Q3, potentially impacted by the closure of the St Giles Shopping Centre. Burial Grounds, managed under Open Spaces, initially projected a £68,000 shortfall in income from lair and interment sales. However, the year-end position was more adverse, with a deficit of £113,000. Charges were reviewed to ensure full cost recovery, with revised rates implemented from 1 April 2024. Further refinements have been incorporated into the 2025/26 charging methodology to improve accuracy. Underspends within costs reduce the overall overspend on Burial Grounds to £90,000. Open Spaces, in total, was £34,000 over budget at year end. Economic Growth and Development Services 5.17 The budget shows an underspend of £753,000, which represents a favourable variation of £345,000 compared to the position reported in February. This change is due to several factors, as outlined below. June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Staffing Vacancies above target 377 300 77 Redundancy Costs (*funded from Council Priorities reserve) (27) (27) - Income Building Standards 70 30 40 Environmental Health 55 26 29 Planning 89 - 89 Projects/Initiatives (Economic Development/Strategic Planning/Business Gateway/Climate Change 80 79 1 Supplies and Services 71 - 71 Misc Variances 38 - 38 Transfers to earmarked reserves 597 - 597 Net Underspend 1,350 408 942 Page 24
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5.18 Vacancy savings between Q3 and Q4 exceeded the original estimate by £77,000. Planning fee income significantly outperformed projections due to several large applications received during Q4. Additionally, income from building standards applications and landlord registration fees was higher than anticipated at Q3. Further grant income of £200,000 was received from the Place Based Investment Fund to support future work on the Forres Conservation and Heritage Scheme. This funding, along with £140,000 in capacity funding for the Long Term Town Plan and £257,000 of Coastal Communities funding, will be transferred to earmarked reserves for use in future years. HR, ICT and Organisational Development 5.19 The service is reporting a year-end underspend of £79,000, a significant improvement from the overspend projected in the previous report. 5.20 June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Staffing Vacancy target shortfall (24) (32) 8 Central telephones (53) (40) (13) Training 115 50 65 Misc Variances 41 - 41 Net Under/(Over)spend 79 (22) 101 5.21 Organisational Development projected an underspend on training, by year end this was £65,000 higher than originally forecast. Additionally, HR and ICT allocations showed a favourable £34,000 underspend, primarily due to higher-than-budgeted recharge income to HRA etc. Financial Services 5.22 At year-end, Financial Services budget reports an underspend of £1,114,000, a decrease of £253,000 from the previous quarter’s forecast. This variance is influenced by several factors within this budget heading. 5.23 June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Staffing Staff savings 114 91 23 Income Interest on Revenue Balances (IORB) 1,750 2,054 (304) Legal cases (555) (490) (65) Page 25
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NDR Reliefs (141) (149) 8 Small Scale Service Improvement 91 15 76 Misc Variances (144) (154) 10 Net Under/(Over)spend 1,115 1,367 (252) 5.24 The variation in the IORB forecast was £304,000, primarily due to moving balances in Q4 and transfers of interest out of revenue to capital reserves and statutory funds as highlighted in paragraph 5.3. Legal costs showed a £65,000 increased overspend from that projected, largely resulting from the transfer of case-related expenses from Children’s Services during the same period. Meanwhile, the Small Scale Service Improvement budget recorded a £76,000 underspend, as the planned HR iTrent project did not commence in 2024/25. Governance, Strategy and Performance 5.25 The service shows an underspend of £443,000, which represents a favourable variation of £334,000 compared to the Q3 position, but mainly relating to ear-marked reserves. 5.26 June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Staffing Staff savings 81 92 (11) Income Income Surplus 86 108 (22) Housing Benefits (70) (50) (20) Software costs (52) (52) - By-Election expenses (38) (24) (14) Members allowances and expenses 32 20 12 Transfer to earmarked reserve - Scottish Welfare Fund 296 - 296 Misc Variances 107 15 93 Net Underspend 442 109 333 5.27 The Scottish Welfare Fund reported an underspend of £296,000, which was not anticipated at Q3. This underspend will be held within the earmarked portion of the General Fund for future use. Additionally, miscellaneous variances resulted in a £93,000 higher underspend than forecast. This includes a £19,000 holiday pay accrual, £35,000 from CSS allocations to the HRA/DLO and £13,000 funding for Community Planning, which will also be carried forward within an earmarked reserve. The remaining £26,000 relates to various other minor underspends. Other 5.28 Expenditure within the ‘Other’ heading includes costs associated with supernumerary posts and voluntary redundancy payments. These costs are being funded from the Page 26
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Council Priorities Reserve, ensuring they do not impact core service budgets. Additionally, the category includes increased pension-related costs, including Strain on Fund charges. These arise when employees retire early, and the pension fund must cover the shortfall created by the early payment of benefits. As these costs are not budgeted within service areas, they will also be met from Council Priorities reserve. A corresponding budget adjustment was made in the final quarter to align the use of reserves with the actual expenditure, which had increased compared to the Q3 expectation. 5.29 June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Staffing Supernumerary, Redundancy and Strain on Fund costs * (816) (640) (176) Additional Pensions (48) (52) 4 Misc Variances (106) (125) 19 *Funded from Earmarked reserve 816 - 816 Net Under/(Over)spend (154) (817) 663 Moray Integration Joint Board (MIJB) 5.30 At Q3 the Moray Integration Joint Board (MIJB) was forecasting an overspend of £5,514,000, with the Council responsible for 47% of this amount - £2,592,000. Based on the forecast recurring overspend within the MIJB when the Council’s budget was set, the Council had included a £5,000,000 provision during budget setting to cover its share. The final outturn showed a reduced overspend of £4,257,000, resulting in the Council drawing down a smaller portion of the provision than anticipated - £2,001,000. However, due to late ledger entries in the Council which required partner funding, as the agreed deadline dates of final figures had passed and the NHS accounts had already closed, preventing them from processing their share, it was agreed that the Council would temporarily cover the full amount. This resulted in an additional cost of £61,000 which will be recovered from the NHS through an adjustment in 2025/26. 5.31 June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 MIJB overspend (4,257) (5,514) 1,257 Council’s 47% share of overspend (2,001) (2,592) 591 5.32 The Health and Social Care non MIJB element is £93,000 under budget at year-end, compared to £108,000 forecast underspend. Page 27
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Loans Charges 5.33 A discrepancy was identified in the calculation of full-year interest costs, where the fourth quarter interest due was inadvertently omitted. In addition, a new loan was taken out during Q4 and interest fell due on that on 31 March 2025. This resulted in capital loans charges being £3,298,000 higher than anticipated at Q3. The discrepancy arose from unaccounted interest on both temporary and long-term borrowing. This, along with an interest payment made in April 2024 related to long-term borrowing that should have been attributed to the 2023/24 financial year, has resulted in the overspend. These issues have been resolved, and a new procedure is now in place to improve the accuracy of future loan forecasts. 5.34 June 2025 Report Feb 2025 Report Movement Fav/(Unfav) £000 Full Year Variance £000 Q3 Anticipated Variance £000 Loans Interest (5,774) (3,000) (2,774) Loans Principal (424) - (424) Transfer Interest (IORB) to Capital reserves (230) - (230) Net Overspend (6,428) (3,000) (3,428) 5.35 Provisions Provisions within the budget include allocations for known financial pressures, anticipated inflationary uplifts, and planned savings. At year-end, the total provision stood at £1,600,000. This represents an increase of £580,000 compared to the Q3 estimate, which projected an overspend of £1,020,000. The final position reflects a combination of factors: notably, unused provision of £3,000,000 set aside for the Council’s share of the MIJB deficit, and an increased drawdown on inflation-related provisions, primarily to fund the agreed pay award. Further detail on the pay award impact is provided in paragraph 5.37. General Revenue Grant 5.36 At Q3, the total revenue funding (excluding specific grants) for the Council was estimated at £225,308,000, as outlined in Finance Circular 10/2024. Since then, an additional £21 million in funding has been allocated to support the 2023/24 Local Government Pay Award, with the Council’s share amounting to £351,000. The budgeted grant has been updated accordingly to reflect this additional allocation. Local Government Pay Award 5.37 The funding package provided by the Scottish Government for the 2024/25 local government pay award has been complex. The agreed pay award for local government employees was 3.6% or £0.67 per hour, whichever is greater, applied to each spinal column point. In addition, the Scottish Local Government Living Wage increased by 5.63% to £12.56 per hour. These changes, effective from 1 April 2024, exceeded initial budget assumptions and the funding made available by Scottish Government to support the pay award, and as a result, increased reliance on reserves has been necessary to manage the resulting shortfall. The total cost of the pay award in 2024/25 was £7,046,000 with Page 28
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budgeted provision and Scottish Government funding totalling £3,409,000 has created an additional recurring cost of over £1,800,000. Council Tax Income 5.38 At the time of setting the budget, Council Tax income was projected at £51,375,000. Following an increase in the Council Tax base and in anticipation of the implementation of a spend-to-save initiative to generate additional income, the budget was revised to £51,854,000. After accounting for the transfer to the Housing Revenue Account for Council Tax on second homes, the net income stands at £51,836,000—effectively on the increased target, with in-year collection rate of 95.7% (2023/24: 95.8%). Approved Savings 2024/25 5.39 To balance the 2024/25 budget, recurring savings of £9,258,000 were approved at the time of budget setting, alongside £1,216,000 of savings carried forward from 2023/24. During the year, an additional £2,959,000 in savings were approved. These savings were allocated to departmental budgets during the year; however, if any are no longer considered deliverable, they are either removed (classified as red) or deferred to future years (amber). APPENDIX 3 details and the table below summarises the current status of all savings. Achieved savings, totalling £11,240,000 are classed as green, £1,127,000 as amber and have been deferred to future years, while those marked red total £1,066,000. Service Red Savings £000 Amber Savings £000 Green Savings £000 Total Savings £000 Children’s Services 22 - 454 476 Cross Service/Corporate 477 20 5,004 5,501 Economic Growth and Development 2 95 367 464 Education - 31 934 965 Education Resources and Communities 40 - 1,761 1,801 Environmental & Commercial Services 353 840 1,087 2,280 Financial Services - - 531 531 Housing and Property 42 - 448 490 Governance, Strategy & Performance - 36 300 336 HR, ICT and Organisational Development 10 - 109 119 I&M programme/Transformation 181 44 245 470 Total 1,127 1,066 11,240 13,433 Budget Pressure 5.40 The following table details one recommendation to include in Budget Pressures in 2025/26, due to committed expenditure. It is anticipated that the expenditure will be covered by additional income generated by the service during the year. Section Description Para ref £000 Page 29
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Transportation Local Development Plan Transport studies 5.40 29 Total 29 5.41 Planning authorities have a statutory requirement to set out a timetable for the review/production of their Local Development Plan (LDP) in the form of a Development Plan Scheme (DPS) and to submit this annually to the Scottish Government. Work on the Local Development Plan 2027 commenced in 2023/24 and continued in 2024/25 and into 2025/26. A budget pressure was identified of £100,000 in 2024/25 and £50,000 in 2025/26. Other costs required to inform and develop the LDP will be met from the LDP annual. There are commitments of £29,000 for ongoing work within the Local Development Plan from the 2024/25 planned works that have slipped and are committed to be funded next year. Reserves 5.42 The Council needs to retain a certain level of free reserves in case of unforeseen contingencies or emergencies. The balance on free general reserves (i.e. excluding DSM and ear-marked reserves) as at 1 April 2024 was £6,000,000. This is the minimum level of reserves that can be held on free general reserves in terms of the Council’s financial reserves policy, recently reviewed and approved by Council on 25 September 2024 (paragraph 15 of the minute refers). 5.43 In addition to the free general reserve, the Council maintains several earmarked reserves designated for specific purposes. These include reserves for Transformation, cash flow for the Moray Growth Deal, Council Priorities, and other service-specific areas such as DSM. Due to the timing of funding allocations and delays in project delivery, some funds may remain unspent, leading to an accumulation in reserve balances. To ensure these funds are preserved and managed separately from the Council’s general working reserves, earmarked reserves allow for the controlled release of funds as expenditures occur, in accordance with approved plans. The Working reserve has currently been used to cover any funding shortfalls. The table below shows the planned use of reserves in 2024/25; the original budget approved, the Q3 anticipated use of reserves, compared with the actual use of reserves in the year. The balance of reserves are shown. A comprehensive list of earmarked reserves is provided in APPENDIX 4. Budgeted Use of Reserves Q3 Anticipated Use of Reserves Actual Use of Reserve 2024/25 Opening Balance 1/4/24 Transfer In/(Out) Closing Balance 31/3/25 £000 £000 £000 £000 £000 £000 General - - - 6,000 - 6,000 Earmarked Working 10,156 6,477 *8,693 8,693 (8,693) - DSM - 1,465 540 753 (540) 213 Transformation 731 784 260 6,152 (260) 5,892 Council Priorities - 831 3,134 3,134 (3,134) - Moray Growth Deal 1,136 1,136 301 4,000 (301) 3,699 Page 30
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Service Concession - - - 7,526 - 7,526 Other Earmarked (App 4) - 1,204 (881) 5,073 881 5,954 Total 12,023 11,897 12,047 41,331 (12,047) 29,284 5.44 * A correction has been made in 2024/25 to adjust for an error in 2022/23 where an asset under construction was incorrectly written off to revenue. The correction has been posted this year, increasing General Fund Reserves (Working reserve) opening balance by £7,000 to £8,693,000. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population Page 31
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6.3 Policy and Legal There are no policy or legal implications arising directly from this report. 6.4 Financial The financial implications are noted within the body of the report and in APPENDICES 1-4. One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments 6.5 Risk The actual overspend incurred during the year has fully depleted the Council’s Working reserve, which has served as a financial safeguard in recent years. While department savings exceeding £11,000,000 have been posted against service budgets, these are now significantly impacting the variance between budgeted and actual outturn figures. This level of reliance on reserves and in-year savings is not sustainable and, if continued, present a serious risk to the Council’s financial stability and long-term planning. In recognition of this the Council’s budget for 2025/26 balances without the use of reserves. 6.6 Staffing There are no staffing implications arising directly from this report. 6.7 Best Value and Transformation There are no best value and transformation implications arising directly from this report. 6.8 Property There are no property implications arising directly from this report. 6.9 Information Communications/Technology/Digital There are no information communication/technology/digital implications arising directly from this report. 6.10 Equalities, Social Inclusion and Economic Impact There are no equalities issues arising directly from this report. 6.11 Climate Change and Biodiversity Impacts There are no climate change or biodiversity issues arising directly from this report. Achieving the target of net zero will have significant implications for future planned capital expenditure. Page 32
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7. CONSULTATION 7.1 This report has been prepared in consultation with Heads of Service and any comments made have been incorporated into the report. 8. BACKGROUND PAPERS 8.1 All background papers held by the author within accountancy service. Page 33
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APPENDIX 1 Moray Council Outturn v Forecast Forecast As at 31st March 2025 Outturn Var vs Actual at 31.12.25 Prediction £'000s £'000s £'000s SERVICE Education 6,555 6,759 204 Education Resources & Communities 117,898 118,684 786 General Services Housing & Property 3,640 3,942 302 Environmental & Commercial Services 30,171 29,834 (337) Economic Growth & Development 2,558 3,500 942 HR, ICT & Organisational Development 6,006 6,107 101 Financial Services 620 368 (252) Governance, Strategy & Performance 5,817 6,150 333 Other Services 3,386 4,049 663 Transfer of Interest to Capital Reserves & Stat Funds 230 0 (230) SERVICES excl MIJB 176,881 179,393 2,512 Health and Social Care and Children's Services 83,956 86,548 2,592 Health and Social Care (non MIJB) 367 352 (15) TOTAL SERVICES incl MIJB 261,204 266,293 5,089 Loans Charges 28,550 25,352 (3,198) Provision for Contingencies and Inflation 0 15 15 Additional Costs 0 (1,938) (1,938) Additional Costs - Covid 0 0 0 Unallocated Savings 0 1,448 1,448 TOTAL PROVISIONS 0 (475) (475) TOTAL GENERAL SERVICES EXPENDITURE 289,754 291,170 1,416 Commentary Education, Resources and Communities: alongside funding to be transferred to earmarked reserves, there was an unexpected underspend from the PPP, due to an insurance reconciliation resulting in a refund. Education: Underspends have been transferred to earmarked reserves for Devolved School Management and Education Attainment Fund. Environmental and Commerical Services: a mixture of over and under spends, including Winter Maintenance, as budgeting for WM is challenging due to the unpredictable nature of weather conditions. The budget is typically set based on the assumption of a mild winter to manage financial risk. Economic Growth and Development: Income from planning and building standards applications were higher than expected. Funding received to be transferred to earmarked reserves for a number of projects totals £597k. 2.3% 40.7% 1.4% 10.2% 1.2%2.1%0.1%2.1% 1.4% 29.8% 8.7% Predicted Outturn % of Total Education Education Resources & Communities General Services Housing & Property Environmental & Commercial Services Economic Growth & Development HR, ICT & Organisational Development Financial Services Governance, Strategy & Performance Other Services Health and Social Care and Children's Services 204 786 302 (337) 942 101 (252) 333 663 2,577 (3,428) (4,000) (3,000) (2,000) (1,000) 0 1,000 2,000 3,000 Education Education Resources & Communities General Services Housing & Property Environmental & Commercial Services Economic Growth & Development HR, ICT & Organisational Development Financial Services Governance, Strategy & Performance Other Services Health and Social Care and Children's Services Loans Charges Variance vs Prediction £000's 2.3% 40.7% 1.3%10.4%0.9%2.1% 0.2% 2.0% 1.2% 29.1% 9.9%Actual % of Total Education Education Resources & Communities General Services Housing & Property Environmental & Commercial Services Economic Growth & Development HR, ICT & Organisational Development Financial Services Governance, Strategy & Performance Other Services Health and Social Care and Children's Services Page 34
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APPENDIX 2 Moray Council Outturn report As at 31st March 2025 Var vs Actual Budget Budget £'000s £'000s £'000s SERVICE Education 6,555 6,985 430 Education Resources & Communities 117,898 118,797 899 General Services Housing & Property 3,640 4,018 378 Environmental & Commercial Services 30,171 29,360 (811) Economic Growth & Development 2,558 3,908 1,350 HR, ICT & Organisational Development 6,006 6,085 79 Financial Services 620 1,735 1,115 Governance, Strategy & Performance 5,817 6,259 442 Other Services 3,386 3,232 (154) Transfer of Interest to Capital Reserves & Stat Funds 230 0 (230) SERVICES excl MIJB 176,881 180,379 3,498 Health and Social Care and Children's Services 83,956 83,956 0 Health and Social Care (non MIJB) 367 460 93 TOTAL SERVICES incl MIJB 261,204 264,795 3,591 Loans Charges 28,550 22,352 (6,198) Provision for Contingencies and Inflation 0 (4,569) (4,569) Additional Costs 0 6,024 6,024 Additional Costs - Covid 0 0 0 Unallocated Savings 0 145 145 TOTAL PROVISIONS 0 1,600 1,600 TOTAL GENERAL SERVICES EXPENDITURE 289,754 288,747 (1,007) Commentary Loans Charges: an interest payment made in April 2024 related to long-term borrowing that should have been attributed to the 2023/24 financial year Underspends in service budgets that require transfers in to earmarked reserves in the year total £1.629m: Education £0.159m, Economic Growth and Development £0.597m, Governance, Strategy and Performance £0.349m, and Whole Family Wellbeing Fund (Children's) £0.524m. Environmental & Commercial Services: the expected level of recharges to the Roads capital programme was not fully achieved, resulting in an underachievement on revenue income for Roads Maintenance. Also the Winter Maintenance budget was over budget due to budgeting for a mild winter. Other Roads Maintenance budgets were favourable as the recharges to the revenue programme and external works exceeded budget. Financial Services: Interest on Revenue Balances £1.7m above budget, partly offset the overspend on Loans Charges. 2.4% 41.4% 1.4%10.2%1.4%2.1%0.6% 2.2% 1.1% 29.4% 7.8% Budget % of Total Education Education Resources & Communities General Services Housing & Property Environmental & Commercial Services Economic Growth & Development HR, ICT & Organisational Development Financial Services Governance, Strategy & Performance Other Services Health and Social Care and Children's Services 430 899 378 (811) 1,350 79 1,115 442 (154) 93 (1,000) (500) 0 500 1,000 1,500 Education Education Resources & Communities General Services Housing & Property Environmental & Commercial Services Economic Growth & Development HR, ICT & Organisational Development Financial Services Governance, Strategy & Performance Other Services Health and Social Care and Children's Services Variance vs Budget £000's 2.3% 40.7% 1.3% 10.4%0.9%2.1%0.2% 2.0% 1.2% 29.1% 9.9%Actual % of Total Education Education Resources & Communities General Services Housing & Property Environmental & Commercial Services Economic Growth & Development HR, ICT & Organisational Development Financial Services Governance, Strategy & Performance Other Services Health and Social Care and Children's Services Page 35
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APPENDIX 3 SAVINGS STATUS 2024/25 Red Savings £000 Amber Savings £000 Green Savings £000 Total £000 Reason for red savings Childrens Services Children's Services saving 454 454 Reduction in reinvestment costs 22 22 Originally to be taken from Children's Services but unachieved Corporate/Cross Service EV / ULE salary sacrifice 20 20 Increase vacancy factor in line with pay awards 447 193 640 Budgeted savings linked to pay award uplift. To be reviewed in 25/26 NESPF rate decrease from 19.3% to 14.3% 4455 4455 Review of purchasing card 30 30 Saving from enhanced VAT recovery on purchase cards; unrelated to departmental budgets Charges for Services 356 356 Economic Growth and Development Building st - enforcement 18 18 Building Standards 24 24 Planning post (E2-6) 49 49 Admin - Restructure 34 34 Economic Development - Business Gateway Advisor post (0.2FTE) 12 12 Economic Growth and Development - misc 2 2 Employability - restructure the service 14 14 Environmental Health (Appendix 5 item 10) 12 36 48 Environmental Health - Remove 1 Animal Services Officer post 30 30 Fair Trading 38 38 Page 36
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APPENDIX 3 Red Savings £000 Amber Savings £000 Green Savings £000 Total £000 Reason for red savings Moray Training - VER 2 100 102 Saving achieved was below estimate but not material Planning Income 4 4 Statutory fees for planning applications 40 40 Strategic Planning - misc 15 15 Strategic Planning (Appendix 4 item 10) 34 34 Education Amend Cullen/Portgordon/Portknockie pairing fm Aug 24 10 10 Central Education - Remove 1QIM 24 85 109 Early Learning & Childcare (ELC) - Delete Early Years PSA 12 12 East End/St Sylvester Federation Model (fye 2025-26) 15 15 ELC - Reduce Early Years teaching team by 2 posts 83 83 ELC CMP - NM's wks & 36.25-35hrs saving 62 62 ELC CMP - YR to TT savings 24/25 81 81 ELC CMP YR to TT saving 24/25 - Addition 2 2 ELC Rental Income 31 31 Knockando PS unpairing from Apr 24 48 48 Learning Technologist 7 43 50 MGD EY Stem PM end of funding 58 58 Primary - Pupil teacher ration move to statutory requirement 42 42 Primary Advisor role 15 15 Schools Energy saving 150 150 Secondary Schools - Reduce DSM 192 192 St Thomas & St Peters pairing fm Apr 24 5 5 Education Resources and Communities Business Admin - Remove 4 fte posts 111 111 Communities Team - Reduce community capacity training budget 4 4 Communities Team - Remove 1 Outdoor Learning post 60 60 Page 37
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APPENDIX 3 Red Savings £000 Amber Savings £000 Green Savings £000 Total £000 Reason for red savings Education Resources and Communities (continued) Communities Team - Remove 1.75fte from the CSU 88 88 Elgin Community Centre closure - VER 40 123 163 The balance of the saving will not be achieved until the building is sold Library contract management systems 7 7 Primary School FM - Delete PAT testing post and contract out 27 27 Auchernack 23 23 Service Concession 1247 1247 Sport and Culture - Remove Health and Wellbeing Officer post 51 51 Sport and Culture - Replace mobile library with redesigned service 20 20 Environmental & Commercial Services Admin - Remove 1fte 31 31 Bakery budget saving part yr 2 2 Building cleaning HQ 20 20 Catering - Dynamic Pricing 6 6 Catering - Withdraw from Food for Life 70 70 D11-3 FRA and DIA - charges 20 20 D11-4 COMAH fee 20 20 Dallachy - closure 617 617 Elgin Car Parking Review - fye 311 311 Energy from Waste reduced gate fee due to Electricity generation 150 150 Fleet - Lease Specialist Vehicles 76 76 Harbours commercial income 30 30 Lands and Parks - reduce Glyphosate use 8 8 Open Spaces - HRA OAP cuts (4 p.a.) 61 61 Open Spaces - Maintain parks of Common Good/Trust land 47 45 92 Savings reliant on Common Good and Trust Fund income. Will vary year on year Open Spaces - Uplift burial charges to full cost recovery 165 165 Cost recovery model introduced, but did not generate savings Page 38
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APPENDIX 3 Red Savings £000 Amber Savings £000 Green Savings £000 Total £000 Reason for red savings Environmental & Commercial Services (continued) Roads maintenance - hire out machinery 100 100 Roads Maintenance - Reduce operational staff by 3fte 102 102 Roads Maintenance - Reduce street lighting maintenance budget 25 25 Sponsorship income 10 10 Income generation was not achieved Stop School Transport on In Service Days 6 6 Waste Management - Increase charges for garden waste to £50 131 177 308 Budget updated to reflect actual additional income received Waste Management - Reduce HWRC opening hours (close 1 weekday) 47 3 50 Financial Services Discretionary NDR Relief 27 27 Empty Property Relief 338 338 F6-14 Increase CTX collection rate 30 30 F6-15 Accountancy - Principal Accountant post 15 15 F6-16 Payments - AP post 31 31 F6-16 Payments - AP Software 6 6 F6-17 Financial systems - Development 6 6 F6-18 Misc Finance - Purchasing card rebate 10 10 Internal Audit - recharges to outside bodies 20 20 Procurement - Reduce the Buying Team by 1fte 32 32 Scottish Water Fee 6 6 Taxation - recharges to outside bodies 10 10 Housing and Property Homelessness - Allocate a further 5 flats for accommodation 5 5 Homelessness - Negotiate discount for block purchased temp accom 96 96 Housing General Services - Reallocate duties to HRA 8 8 Housing Needs - Allocate 50% of Housing Support costs to HRA 220 220 Langstane rental 8 8 MC 25.9.24 Sale of 30/32 High St 2 2 Page 39
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APPENDIX 3 Red Savings £000 Amber Savings £000 Green Savings £000 Total £000 Reason for red savings Housing and Property (continued) Property - Close two corporate offices 44 44 Property - Take a more commercial approach to rent reviews 65 65 Temporary Accommodation - increased charging policy 42 42 This was already taken as part of opening postion budget adjustments. Possibility for further savings. Governanance Strategy & Performance 0 Customer Service - Print contract 13 13 Customer Service - Reduce Contact Centre staff by 4fte 114 114 Welfare Benefits & Money Advice - Co-locate Citizen's Advice Bureau 20 20 Democratic/Legal Services (inc Members) savings 18 18 Performance monitoring 16 36 52 Fraud post 24 24 Money Advice 95 95 HR, ICT and Organisational Development Corporate Training 57 57 F8-7 Health and Safety - Specialist advice 10 10 Duplicate saving taken in 2023/24 HR - Cease central short leating 49 49 HR, ICT and OD - misc 3 3 I&M programme/Transformation Care placements 245 245 LEAN review 125 125 Saving to be confirmed and profiled. A further £125k saving in 2025/26 Stream 2: ICT & Digital - Schools Admin 56 56 Saving to be confirmed Stream 4: Review & Expansion of Flexible Working 44 44 Total 1,127 1,066 11,240 13,433 Page 40
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APPENDIX 4 OTHER EARMARKED RESERVES 2024/25 Opening Balance Transfers In Transfers (Out) Closing Balance £000 £000 £000 £000 Education Attainment Fund (SEF/PEF/Care Experienced Fund) 920 998 (897) 1,021 ELC Snack/Fundraising Accounts 34 (9) 25 Dornell Windfarm 76 (10) 66 Scottish Welfare Fund 0 296 296 Sanquhar Loch 45 (1) 44 Welfare reform 13 13 Employability YPG 102 (21) 81 Adult Protection 18 18 Refugee Resettlement 2,449 437 (662) 2,224 Whole Family Wellbeing Fund 827 524 (350) 1,001 SSEN Community Resilience Project 196 (18) 178 Employability Child Poverty 97 97 Long Term Town Plan Capacity Funding 50 140 190 Levelling Up Capacity Funding 86 86 DLUHC - Elections Act 2022 15 (11) 4 Youth Work Communities Grants 80 (46) 34 Rothes Way (funding from Visit Scotland/HITRANS) 30 (30) 0 HIE Procurement Funding 35 35 Placed Based Investment Fund 0 412 (212) 200 Coastal Communities 23/24 and 24/25 0 257 257 Community Planning Partnership 0 53 53 East of Scotland Loans Fund 0 32 32 Total 5073 3,149 (2,268) 5,954 Page 41
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Economy, Environment and Finance) Report No: FIN009/25/LP/LR Author: Lesley Rash Contact Email: lesley.rash@moray.gov.uk Subject: Capital Plan 2024/25 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to inform the Council of the full year expenditure to 31 March 2025 under the capital plan for financial year 2024/25 and to recommend budget adjustments for inclusion in the Capital Plan for 2025/26 and future years. 1.2 This report is submitted to Council in terms of Section III (B) five of the Council's Scheme of Administration relating to monitoring progress of projects in the approved capital plan including any revisions to the price or phasing on a quarterly basis. 2. SUMMARY 2.1 Capital expenditure for the financial year 2024/25 was £27,219,000 against a revised budget of £30,268,000 and against an estimated out-turn of £22,541,000 as at 31 December 2024. This represents a delivery rate of 90% of the capital programme. Equivalent spend in financial year 2023/24 was £30,429,000 against a revised budget of £42,936,000, representing a delivery rate of 71%. The increase in delivery rate represents the results of early work on budget profiling, working with budget managers to identify delivery capacity over delivery appetite. The estimated out-turn was based on only a marginal improvement in delivery rate being achieved. 2.2 In total, including carry forwards recommended for approval today, budget of £50,423,000 has been reprofiled into future years during 2024/25. The level of carry forward request at just under £2,970,000 is reflective of the Council’s ability to deliver the capital plan (delivery capacity) and the challenges it faces in developing projects at the pace in which it originally sets out (delivery appetite), particularly the stages from feasibility to construction. This puts additional pressure on the Council as aging assets, which should be replaced are instead being maintained as ‘managed decline’ likely requiring more repairs and maintenance, costs which cannot be covered by the capital plan. Item 8. Page 43
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2.3 The provisional affordability indicator for 2024/25 is 10.75%, exceeding the agreed threshold of 10%. Previous estimates were based on a lower forecast capital expenditure. Consideration has been given to the estimation methodology, which has since been reviewed to mitigate against future under estimation. In addition, the implementation of the accounting standard IFRS 16 Leases changes the treatment of financing costs for lease agreements, the impact of which was not known at the time the indicator was set. However, IFRS 16 does not increase expenditure, it changes how expenditure is disclosed. Consideration will be given as to whether the affordability indicator level should be adjusted in the light of implementation of IFRS 16. 2.4 The capital plan continues to face several key risks, including rising construction and material costs that are pushing projects over budget or delaying starts, prompting the use of early contractor involvement to maintain progress. Limited availability of goods and labour—especially in Moray’s remote location—has reduced supplier participation, while aging infrastructure across education, leisure, and roads is under increasing strain due to delays and funding gaps. The need to rationalise the asset base is acknowledged but progressing slowly. Additionally, extreme weather patterns, such as high levels of sunshine and potential drought, pose risks to infrastructure stability. Finally, affordability constraints are beginning to affect future project timelines, particularly in the Leisure and Learning Estates, potentially increasing revenue pressures and the risk of asset failure. 3. RECOMMENDATIONS 3.1 It is recommended that the Council: i) Considers and notes full year expenditure to 31 March 2025 of £27,219,000 against an approved amended budget of £30,268,000 as set out in APPENDIX 1 and against an estimated out-turn of £22,541,000; ii) Approves final carry forwards and amendments to 2025/26 and future years totalling an increase of £2,970,000; and iii) Considers and notes the provisional affordability indicator for 2024/25 of 10.75%. This is above the agreed threshold of 10%. Lesley Rash Accountant 4. BACKGROUND AND CONTEXT 4.1 The capital plan for 2024/25 totalling £49,662,000, (excluding Moray Growth Deal projects) was approved by Moray Council on 24 January 2024 (paragraph 11 of the Minute refers). The Council approved carried forward budget and reprofiling amendments to future years of £12,529,000 on 26 June 2024 (paragraph 13 of the Minute refers), amendments of £3,047,000 at Corporate Committee on 27 August 2024 (paragraph 9 of the Minute refers) and further amendments of £6,789,000 (including Moray Growth Deal) on 4 December 2024 (paragraph 11 of the minute refers). The Council on 21 January 2025 (paragraph 7 of the minute refers) agreed the three-year capital plan for 2025/26-27/28 which included amendments of £4,134,000 from 2024/25. Further amendments of £9,339,000 were Page 44
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approved by Full Council on 19 February 2025 (paragraph X of the meeting refers). The results of these amendments are an amended capital plan for 2024/25 of £30,268,000 5. CAPITAL PLAN 5.1 A copy of the capital plan for 2024/25 is included as APPENDIX 1. Expenditure to 31 March 2025 was £27,219,000 against an approved budget of £30,268,000 representing a delivery rate of 90% of the programme, an improvement from the delivery rate of 71% in 2023/24. Capital spend has been funded by General Capital Grant of £8,164,000 from the Scottish Government and other grants of £8,162,000 of which £5,837,000 was received for the Moray Growth Deal. Further balances of £1,327,000 have been used from the Useable Capital Receipts Reserve and £276,000 from receipts generated from sale of assets. The remaining balance of £9,290,000 is funded from prudential borrowing. 5.2 A summary of the variances of expenditure from approved budget at the year end is set out in the extract of APPENDIX 1 below and discussed in more detail in the noted paragraphs. The extract shows recommended final carry forwards. Carry forward requests from Budget Managers have been scrutinised and only those that are linked to a commitment i.e. works already underway or out to tender as at 31 March 2025 have been recommended. Projects which are funded by external grant are also carried forward, provided the terms of the funding allow. The final outturn position is then reported after accounting for recommended carry forward. Asset Area Para ref (Over) / Under Spend Para ref Q4 Carry Forward Final Out turn Position £000 £000 £000 Bridges 5.3 244 5.4 244 - Car Parks 5.5 (50) - - (50) Climate Change 5.6 200 5.7 200 - Corporate Buildings 5.8 28 5.9 71 43 Fleet 5.10 76 - - (76) Flood Risk & Coastal Protection 5.11 29 5.12 29 - Harbours 5.13 83 5.14 166 83 ICT 5.15 34 5.16 14 (20) Industrial Portfolio 5.17 238 5.18 161 (77) Learning Estate 5.19 (340) 5.20 (340) - Libraries & Leisure 5.21 (123) 5.23 (123) - Page 45
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Parks & Open Spaces 5.24 364 5.25 360 4 Road Improvements 5.26 216 5.27 444 (178) Street Lighting 5.28 (118) - - (118) Traffic & Road Safety 5.29 1 - - (1) Waste Management 5.31 1,733 5.32 1,384 (349) Spend to Save Projects 5.33 19 5.34 (19) - Other Funded Projects 5.35 - - - - Economic Development 5.36 71 5.37 47 24 Moray Growth Deal 5.38 180 5.39 180 - Levelling Up Fund 5.40 164 5.41 164 - TOTAL 3,049 2,970 (79) 5.3 Bridges Spend of £749,000 was incurred against a budget of £993,000 resulting in an underspend of £244,000. Bridge refurbishment schemes were completed during 2024/25 at Bridge of Slateford, Auchriachan Bridge, and Viewmill Bridge. Arthur’s Bridge Feasibility Study and structural assessments for Lea Bridge and Poolsflagan Bridge were concluded within the reporting period. Enabling works to support the replacement of Sanquhar Loch Bridge were also completed. The replacement of Blackhills Culvert has been delayed following higher than anticipated tender returns and underspends from the Auchriachan Bridge, Viewmill Bridge, and Arthur’s Bridge projects have been reallocated to support the increased costs. It is anticipated that the replacement of Blackhills Culvert will now be completed in Q2 2025/26. 5.4 Bridges Carry Forward It is recommended £244,000 is carried forward to allow the completion of the replacement of Blackhill Culvert. 5.5 Car Parks Spend of £255,000 was incurred against a budget of £205,000 resulting in an overspend of £50,000. Completed works include replacement of expansion joints at Batchen Lane, Elgin and resurfacing of Northfields Terrace and Elgin Railway Station. The overspend has been covered by underspends within the wider Environmental & Commercial Services capital allocation. 5.6 Climate Change There was nil spend associated with the Climate Change asset category in 2024/25 resulting in an underspend of £200,000. Budget of £213,000 from the original £631,000 budget was reclassified as Fleet expenditure and utilised against the purchase of electric vehicles. Material and labour shortages in the solar sector alongside capacity within the Energy Team has resulted in planned works being delayed. A contractor has now been appointed, and 4 properties are due for upgrades in summer 2025. Page 46
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5.7 Climate Change Carry Forward It is recommended £200,000 is carried forward to allow for the completion of solar panel installations in summer 2025. 5.8 Corporate Buildings Spend of £225,000 was incurred against a budget of £253,000 resulting in an underspend of £28,000 before accounting for recommended carry forward. The largest spend was attributable to four back-up generators installed across Moray funded by an SSEN resilience grant at a cost of £114,000, with remaining balances on legionella and fire risk assessment upgrades (£56,000); Smarter Working upgrades (£50,000) and corporate furniture (£5,000). 5.9 Corporate Buildings Carry Forward It is recommended £71,000 is carried forward. This is the balance of the unspent resilience grant received from SSEN. Accounting for carry forward the final out turn position for Corporate Buildings is an overspend of £43,000 which is covered by underspends within the wider Housing and Property capital allocation. 5.10 Fleet Spend of £3,959,000 was incurred against a budget of £4,035,000 resulting in an underspend of £76,000 which has been utilised against overspends within the wider Environmental & Commercial Services capital allocation. Fleet Services have a 10-year vehicle and plant replacement plan to allow equipment to be replaced at the optimal age, taking into account residual asset value, maintenance costs and down time. In total, 73 diesel and 14 electric vehicles were purchased in 2024/25. 5.11 Flood Risk and Coastal Protection Spend of £478,000 was incurred against a budget of £507,000 resulting in an underspend of £29,000. Expenditure related to coastal erosion works at Findhorn (£199,000) and flood scheme channel works (£93,000) with the remaining budget spent on settlement of historic compensation claims against Elgin and Forres Flood Alleviation schemes and externally funded coastal adaptation plans. 5.12 Flood Risk and Coastal Protection Carry Forward. It is recommended £29,000 is carried forward. £19,000 is for Scottish Government funded Coastal Adaptation Plans due to have been completed in 2024/25 but due to tendering delays the works instruction could not be issued until Q1 2025/26. A further £10,000 is recommended for retention payments on Findhorn Coastal Erosion works which were completed in the year. 5.13 Harbours Spend of £1,418,000 was incurred against a budget of £1,501,000 resulting in an underspend of £83,000 before accounting for recommended carry forward. Rock blasting at Buckie Harbour made up the majority of spend (£1,113,000) with other notable projects including Buckie Weighbridge upgrades (£124,000); sheet pile repairs at Findochty (£68,0000); works to date on the navigation light at Buckie Harbour (£54,000) and the balance being made up of other minor works. 5.14 Harbours Carry Forward Page 47
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It is recommended that £161,000 is carried forward. £122,000 is required to complete contracted works on the navigation light at Buckie Harbour. Adverse weather conditions resulted in the works needing to be pushed back for health and safety reasons. It is expected the works will now be completed in Q2 2025/26. £22,000 is required to cover the council’s contribution to Pier 3 demolition costs. A further £22,000 is required to complete works at the Buckie Weighbridge, which includes £11,000 for the installation of a second operator point. Accounting for carry forward the final out turn position for Harbours is an overspend of £83,000 which has been covered by underspends within the wider Environmental & Commercial Services capital allocation. 5.15 ICT Spend of £557,000 was incurred against a budget of £591,000 resulting in an underspend of £34,000 before accounting for recommended carry forward. The bulk of spend related to the ICT Asset Replacement Programme (£433,000) as well as ICT specific projects such as the upgrade of a cashless payments software for schools (£7,000) and replacement CCTV equipment (£45,000). 5.16 ICT Carry Forward It is recommend that £14,000 is carried forward. Network upgrades originally planned to be completed by Q4 2024/25 had been rescheduled into the new financial year due to contractor delays. Works have now been completed. Accounting for carry forward the final out turn position for ICT is an underspend of £20,000. 5.17 Industrial Portfolio Spend of £41,000 was incurred against a budget of £279,000 resulting in an underspend of £238,000. A number of capital improvement works were planned to be completed during the financial year. However, due to a number of factors, primarily lack of Estate team staff resource following a number of retirements, the projects were not able to be progressed in time to be delivered during the financial year. 5.18 Industrial Portfolio Carry Forward It is recommended that £161,000 is carried forward. The amount relates to works that had begun in Q4 2024/25 but were not complete by 31 March 2025. Accounting for carry forward the final out turn position for Industrial Portfolio is an underspend of £77,000 which will cover overspends within the wider Housing and Property capital allocation. 5.19 Learning Estate Spend of £4,417,000 was incurred against a budget of £4,077,000 resulting in an overspend of £340,000 before accounting for recommended adjustments. The largest element of spend was on the BB Upgrade Programme (£2,446,000) which included a number of completed fabric works alongside preparatory spend on more major fabric upgrades expected to start in 2025/26. Spend on the major rebuild and refurbishment projects was £1,637,000, split across early development costs for New Elgin High School, Forres Academy and Buckie High School. Spend on compliance and accessibility works was £210,00 with remaining spend on Early Year Centre improvements (£71,000) and Scottish Government Funded projects (£53,000) for Universal Free School Meals and Co2 Monitors. 5.20 Learning Estate Adjustment It is recommended that previously agreed carry forward of £340,000 is reversed to cover the above noted overspend. Page 48
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5.21 Libraries and Leisure Spend of £418,000 was incurred against a budget of £295,000 resulting in an overspend of £123,000. Works to refurbish the 3G Sports Pitch at Keith Grammar School (£209,000) as well as minor upgrade works at Elgin Library (£61,000) were both completed ahead of schedule. Monies set aside for equipment failure at Moray Leisure Centre was also utilised in the year for replacement boilers (£122,000). The balance of spend was made up of equipment upgrades (£26,000) 5.22 Libraries & Leisure Adjustment It is recommended that previously agreed carry forward of £123,000 is reversed to cover the above noted overspend. 5.23 Parks and Opens Spaces Spend of £612,000 was incurred against a budget of £976,000 resulting in an underspend of £364,000 before accounting for recommended carry forward. The underspend was attributable to tender delays at Elgin Cemetery as well delays in completing the new mortuary in Aberdeen for which Moray Council will pay a contribution. A large portion of the spend in year was attributable to Scottish Government funded play area upgrades which saw the installation of new parks at Letterfourie and Tomnavoulin (£176,000). The balance of spend was attributable to development costs of Elgin Cemetery (£353,000); minor upgrades across the burial estate (£51,000) and council funded play area upgrades (£32,000). 5.24 Parks and Open Spaces Carry Forward It is recommended that £360,000 is carried forward for the Elgin Cemetery, which is currently under tender evaluation at the time of writing this report, and the contribution to the new mortuary. Accounting for carry forward the final out turn position is an underspend of £4,000 which will be utilised against overspends within the wider Environmental & Commercial Services capital allocation. 5.26 Road Improvements Spend of £4,053,000 was incurred against a budget of £4,270,000 resulting in an underspend of £216,000 before accounting for recommended carry forwards. Carriageway resurfacing and surface dressing works made up the bulk of spend (£3,155,000) with the balance being split across drainage works (£355,000); landslip feasibility/construction works (£290,000) and footway upgrades (£253,000). 5.27 Road Improvements Carry Forward It is recommended that £363,000 is carried forward. £216,000 of the carry forward is for carriageway and resurfacing works, with £80,000 as a result of contractor delays with works completed in Q1 2025/26 and the balance delayed due to machinery breakdown – now also forecast for completion in Q1 2025/26. £147,000 of the carry forward is for landslip works, with £113,000 related to committed works on the A939 landslip at Creag Chalcaidh Quarry and the balance on finalising feasibility studies for a number of potential landslip sites. Accounting for recommended carry forwards the final outturn position resulted in £147,000 overspend. This was driven primarily by increased demand to address current and future potential landslips which put pressure on the budget. The overspend will be covered by underspends within the wider Environmental & Commercial Services capital allocation. Page 49
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5.28 Street Lighting Spend of £774,000 was incurred against a budget of £656,000 resulting in an overspend of £118,000. The overspend is attributed to unplanned replacement of underground cables that had been identified during the column replacement works, which resulted in an increase of core material costs. The additional works/costs incurred were essential to ensure the electrical safety of the works undertaken. The overspend is covered by underspends within the wider Environmental and Commercial Services capital allocation. 5.29 Traffic & Road Safety Spend of £225,000 was incurred against a budget of £224,000 resulting in an overspend of £1,000 which has been offset against underspends within the wider Environmental & Commercial Services capital allocation. Spend was split across road safety upgrades (£88,000) disability adaptations (£61,000), signs and road markings (£47,000) and replacement traffic signals (£2,000). 5.30 Waste Management Spend of £1,402,000 was incurred against a budget of £3,125,000 resulting in an underspend of £1,733,000 before accounting for recommended carry forwards. The bulk of spend in the year was for final construction costs for the Ness Energy for Waste (EFW) incinerator (£1,229,000) with the remaining spend related to replacement waste equipment (£110,000); recycling centre upgrades (£38,000) and final capping development costs for Dallachy landfill site (£25,000). 5.31 Waste Management Carry Forward. It is recommended that £1,344,000 is carried forward. The tender exercise for final capping works at Dallachy landfill site concluded in Q4 2024/25 with works already underway, as such £328,000 will be carried forward. The remainder of the balance will be for the Ness EFW incinerator with £150,000 to be used in 2025/26 for final consultant fees and the remaining carry forward moved to the final year of the ten-year capital plan as a provisional sum for decommissioning costs. It will be carried forward in the final year of successive iterations of the ten year plan until required, currently anticipated to be 2045. Accounting for carry forward the final out turn position for Waste Management is an underspend of £349,000 which is set against overspends within the wider Environmental & Commercial Services capital allocation. 5.32 Spend to Save Spend of £48,000 was incurred against a budget of £67,000 resulting in an underspend of £19,000 before accounting for recommended carry forwards. Two projects had been classified as spend to save in the financial year – Salt Barn, Keith and MOT test equipment upgrades. Spend was entirely related to Salt Barn, Keith as a result of accelerated development spend. 5.33 Spend to Save Carry Forward. It is recommended £50,000 is carried forward. Works to upgrade the MOT Testing Station at Ashgrove were completed in Q1 2025/26. Accounting for carry forward, the final out turn position for Spend to Save is an overspend of £31,000 due to accelerate spend on the Salt Barn. It is recommended to reverse previous approved carried forward to bring this overspend to nil. Page 50
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5.34 Other Funded Projects - Active Travel Spend of £486,000 was recorded against a budget of £486,000. The budget is made entirely of Scottish Government grant funded spend on active travel projects, formally knowns as Cycling, Walking and Safer Streets. Projects delivered with the funding included, amongst others, a new Toucan crossing outside Lossiemouth High School, new and enhanced road surfaces at two sites where there had been loss of control accidents and a new footway in Rafford. 5.35 Economic Development Spend of £468,000 was recorded against a budget of £539,000 resulting in an underspend of £71,000 before accounting for recommended carry forward. Spend on the Placed Based Investment Programme made up £212,000 of the total spend. A further £106,000 was attributable to spend on nature restoration works funded by Scottish Government. Remaining spend was spread across other economic initiative projects including Town Centre Initiative Fund and Town Centre Improvement Plans. 5.36 Economic Development Carry Forward It is recommended that £47,000 is carried forward. Works to install seating in Buckie was due to be completed in Q4 2024/25 have been rescheduled due to staffing shortages and are now expected to be complete in Q1 2025/27. Accounting for carry forward the final out turn is an underspend of £24,000. 5.37 Moray Growth Deal Spend of £5,836,000 was incurred against a budget of £6,017,000 resulting in an underspend of £180,000. As at the end of 2024/25 six of the Deal’s eight projects have now reached the delivery stage, with Early Year STEM and Cultural Quarter both given full business case approval. Housing Mix Delivery accounted for the largest portion of spend (£2,077,000) as a result of building purchases for the South Street regeneration as well as development of affordable housing at Speyview, Aberlour. Cultural Quarter (£1,632,000) saw design and early development spend for both Grant Lodge and Elgin Town Hall. Digital Health (£955,000), which is delivered by Digital Health Institute, delivered all five of its Living Lab sessions. Manufacturing Innovation Centre for Moray (£512,000), which is delivered by Highlands and Islands Enterprise, awarded a tender contract at the end of Q3 2024/25. Early Years STEM (£457,000) progressed design proposals for the first STEM centre in Elgin. Finally, Bus Revolution (£203,000) saw the addition of three new buses alongside the installation and upgrade of electric vehicle charging stations. 5.38 Moray Growth Deal Carry Forward The full underspend of £180,000 will be carried forward. Moray Growth Deal is governed by its own board where reprofiling is approved via change requests to Scottish Government with periodic issue-specific and more general annual reports to Council. 5.39 Levelling Up Fund Spend of £798,000 was incurred against a budget of £962,000, the majority of which related to enabling works for the South Street regeneration. The underspend of £164,000 was a result of early feasibility/design not progressing due to prolonged discussions around key legal agreements, which are still being finalised. 5.40 Levelling Up Fund Carry Forward Page 51
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It is recommended that £164,000 is carried forward. The Levelling Up Fund is entirely funded by UK Government. 5.41 The net final out turn position for financial year 2024/25 before accounting for recommended carry forward was a £27,219,000 and an underspend of £3,049,000. This represents a delivery rate of 90% of the approved capital plan. In comparison, the final out turn position for financial year 2023/24 before accounting for carry forward was £30,429,000 and an underspend of £12,507,000 representing a delivery rate of 71%. Acknowledgement of recent improvements in budget profiling should be noted with greater recognition by budget managers of the Council’s capacity to deliver the capital programme, and the high level moderation used to estimate expenditure will be adjusted to reflect this improvement. However, consideration still needs to be given to the volume of carry forwards being approved, with further work needed to address this in 2025/26. 5.42 The net final out turn position for financial year 2024/25 after accounting for recommended carry forward was an underspend of £79,000. APPENDIX 2 shows a table of over / underspends at asset category. From 2025/26 these asset categories have been grouped to provide budget managers flexibility to offset overspends with available underspend. For 2024/25 asset group overspends have been maintained within the capital allocations at service level. 6 AFFORDIBILITY INDICATOR 6.1 The provision affordability indicator as at 31 March 2025 has been calculated based on the year end position. The indicator now sits at 10.46% Ratio of Financing Costs to Net Revenue Budget Financing Costs £29.755m Net Revenue Budget £284.472m Affordability Indicator 10.46% 6.2 The indicator saw an increase from an estimated 7.94% in Q3 to a provisional indicative outturn of 10.46%. This is driven by higher than previously estimated financing costs with further detail provided in the paragraphs below. 6.3 The accounting standard IFRS 16 Leases was introduced from 1 April 2024. The standard required the recalculation of finance costs related to leases for which the Council is the lessee, with the two largest being the PPP/DBFM School leases. The impact of these recalculations was not known until Q1 2025/26, however it should be noted that applying the new standard creates an accounting adjustment only and does not create an additional finance burden on the Council. Adjusting the calculation to pre-IFRS 16 methodology would have resulted in the affordability indicator being less than 10%. 6.4 Consideration has also been given to the estimation methodology for broader financing costs. An extended period of low borrowing rates meant discrepancies in the methodology had not been stress tested and only fully understood as rates began to climb. Errors made during the estimation process therefore had more noticeable impact than would have previously been the case. The methodology has now been revised and incorporated into future estimates. Page 52
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6.5 Figures provided in the report are provisional, based on unaudited accounts. The final affordability indicator will be reported as part of the full suite of prudential indicators which are due to be reported to Council in September 2025, when the audited accounts are reported. 7 RISK AND EMERGING ISSUES 7.1 A number of key risks continue to have an impact on the capital plan, the detail of which is as follows: 7.2 Construction / material costs Increased construction and material costs are resulting in projects coming in over budget or failing to start due to tender bids coming in higher than initially budgeted. A number of tenders are now being designed with the inclusion of early contractor involvement clauses to allow projects to keep some momentum and minimize disruption whilst projects are rescoped into affordable limits. 7.3 Scarcity of goods and labour Linked to increased prices, the availability of goods and labour has also been felt across the capital plan. Whilst delays are not as severe as previously reported, the supply chain has not yet recovered to pre-pandemic rates. Where projects must rely on an external contractor there has been a notable decline in the number of suppliers bidding for works. This is compounded by the geographical location of Moray and the reliance on specialist suppliers situated in the central belt and further afield. 7.4 Increased demand on aging asset base The Council has a mature asset base, particularly across key education, leisure and infrastructure assets. Project delays, insufficient funding and slowness of strategic decision making are all having an impact on delivering the necessary investment needed. Furthermore, the 2025-28 capital plan re-iterates the need to reduce the asset base, which is set out in the Council’s Capital Strategy, and whilst there has been some conversation around under-utilised schools and depots, the pace of progress across asset bases will need to be accelerated. 7.5 Weather / ground conditions April 2025 was the sunniest since records began in 1910 with meteorologists now warning of the potential for a summer drought. As well as the risk of wildfires, dry spells can result in hardpacked land conditions, overwhelming flooding assets in the event of rainfall and promoting landslips. Prolonged drought can also put stress on infrastructure assets (roads and bridges) due to the expansion and contraction of materials, forming cracks within foundations leading to potential asset failure. 7.6 Affordability The impact of the reduced capital plan driven by affordability and cap on capital is starting to be reported via the various service committees. Whilst there has been minimal disruption to planned activities for 2025/26, asset groupings such as the Leisure and Learning estates are having to reprofile projects for the later years of the 2025/28 capital plan. This alongside the risks highlighted in paragraph 7.4 could result in additional budget pressures of revenue costs as well as increase the possibility of full asset failure. There are also a small number of services who are reliant on charges to capital works to fund their Page 53
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revenue budgets, and the implication of the cap on capital is being reviewed with those services to minimise disruption and alleviate further budget pressures. 8 SUMMARY OF IMPLICATIONS 8.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 8.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population 8.3 Policy and Legal There are no policy or legal implications arising directly from this report. 8.4 Financial The financial implications are noted within the body of the report and in APPENDIX 1. One off Costs: Page 54
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Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments - - - - - - Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments - - - - - - 8.5 Risk Budget managers are aware of their responsibilities for managing budget allocations and approval for variance will be sought from Council in line with the financial regulations. 8.6 Staffing There are no staffing implications arising directly from this report. 8.7 Best Value and Transformation There are no best value and transformation implications arising directly from this report. 8.8 Property There are no property implications arising directly from this report. 8.9 Information Communications/Technology/Digital There are no information communication/technology/digital implications arising directly from this report. 8.10 Equalities, Social Inclusion and Economic Impact There are no equalities issues arising directly from this report. 8.11 Climate Change and Biodiversity Impacts There are no climate change or biodiversity issues arising directly from this report. Achieving the target of net zero will have significant implications for future planned capital expenditure 9. CONSULTATION 9.1 This report has been prepared in consultation with capital budget managers and all Heads of Service and any comments made have been incorporated into the report 10. BACKGROUND PAPERS 10.1 All background papers held by the author within accountancy service. Page 55
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Moray Council Capital Programme 2024/25 As at 31 March 2025 Amended Capital Plan Actual to Date Estimated (Over) / Under Spend Carry Forward Request Final Out Turn Position Asset Category £000 £000 £000 Bridges 993 749 244 244 0 Car Parks 205 255 (50) 0 (50) Climate Change 200 0 200 200 0 Corporate Buildings 253 225 28 71 (43) Fleet 4,035 3,959 76 0 76 Flood Risk Management & Coastal Protection 507 478 29 29 (0) Harbours 1,501 1,418 83 166 (83) ICT 591 557 34 14 20 Industrial Portfolio 279 41 238 161 77 Learning Estate 4,077 4,417 (340) (340) 0 Libraries & Leisure 295 418 (123) (123) 0 Parks & Open Space 976 612 364 360 4 Road Improvements 4,270 4,053 216 394 (178) Street Lighting 656 774 (118) 0 (118) Traffic & Road Safety 224 225 (1) 0 (1) Waste Management 3,135 1,402 1,733 1,384 349 Spend to Save 67 48 19 19 0 Other Funded Projects 486 486 0 0 0 Economic Development 539 468 71 47 24 Moray Growth Deal 6,017 5,837 180 180 (0) Levelling Up Fund 962 798 164 164 0 30,268 27,219 3,049 2,970 79 Income Prudential Borrowing 15,691 9,290 General Capital Grant 7,959 8,164 Moray Growth Deal 6,017 5,837 Other Grants & Contributions / Inapplied 411 309 Levelling Up Fund 798 PBIF 212 Other Grants Rec in year 1,006 Developers Contributions 35 0 Useable capital receipts b/f 1,327 Receipts generated in year 155 276 30,268 27,219 APPENDIX 1 Page 56
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Moray Council Capital Programme 2024/25 As at 31 March 2025 Out turn per service allocation Asset Category Final Out Turn Position Environm ent & Com m ercial Services Housing and Property Econm ic Developm ent Education Resource & Com m unities HR, ICT & Organisational Developm ent £000 £000 £000 £000 £000 £000 Bridges - - - - - - Car Parks (50) (50) - - - - Climate Change - - - - - - Corporate Buildings (43) - (43) - - - Fleet 76 76 - - - - Flood Risk Management & Coastal Protection (0) (0) - - - - Harbours (83) (83) - - - - ICT 20 - - - - 20 Industrial Portfolio 77 - 77 - - - Learning Estate 0 - - - - - Libraries & Leisure 0 - - - - - Parks & Open Space 4 4 - - - - Road Improvements (178) (178) - - - - Street Lighting (118) (118) - - - - Traffic & Road Safety (1) (1) - - - - Waste Management 349 349 - - - - Spend to Save - - - - - - Other Funded Projects - - - - - - Economic Development 24 - - 24 - - Moray Growth Deal - - - - - - Levelling Up Fund - - - - - TOTAL 79 - 34 24 - 20 APPENDIX 2 Page 57
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Economy, Environment and Finance) Report No: FIN006/25/LP/LC Author: Lorraine Paisey Contact Email: lorraine.paisey@moray.gov.uk Subject: Short to Medium Term Financial Strategy 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to approve a Short to Medium Term Financial Strategy, covering preparation of the Council’s General Services Revenue budgets for 2026/27 and 2027/28. 1.2 This report is submitted to Council in terms of Section II (13) of the Council's Scheme of Administration relating to the approval of Council reports and strategies of a corporate nature. 2. SUMMARY 2.1 This strategy builds on the Medium to Long Term Financial Strategy approved by Council on 4 December 2024 and the indicative budgets for 2026/27 and 2027/28 noted by Council on 26 February 2025, when the budget for 2025/26 was approved (para 3 of the minute refers). 2.2 The Medium to Long Term Financial Strategy indicates a mid-case scenario of a budget shortfall of £5 million in 2026/27 and £6 million in 2027/28. The indicative budgets for 2026/27 and 2027/28 include assumptions which vary from the mid-case for Council Tax and which also show the impact of the removal of the structural budget deficit in 2025/26. The result is forecast Item 9. Page 59
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budget shortfalls in 2026/27 of £1.8 million and 2027/28 of £1.1 million – a budget gap across the two years of £2.9 million. Currently approved savings of £1 million reduce this to a residual budget gap of £1.9 million, with £0.8 million further savings forecast to be required in 2026/27. 2.3 The Short to Medium Term Strategy sets out an approach towards closing this budget gap, based on the Medium to Long Term Financial Strategy; the risks and uncertainties which exist and which if materialised would increase the budget gap, and a high-level timescale for key decisions as the budget for 2026/27 is developed. 2.4 The Strategy notes the potential significant impact of variances from budget assumptions and sets a tolerance level to increase the projected savings to be identified to allow for the impact of a moderate variance from base assumptions and on that basis sets a savings target for 2026/27 of £2,500,000. 2.5 It also incorporates a Budget on a Page tracker of issues likely to help to close or tend to widen the budget gap which will be used as a measure of the progress of the Short to Medium Term Strategy through the year. 2.6 A Performance Indicator to be used as a headline measure of progress (budget gap as percentage of net revenue budget) is also recommended. 2.7 A recently proposed spend to save project is also included in the report and shown in the appendix to the Strategy as a potential contribution towards the savings target. 3. RECOMMENDATIONS 3.1 It is recommended that Council approve: i) The approach set out in the Short to Medium Term Strategy contained in APPENDIX 1 to this report; ii) The savings target of £2,500,000 for 2026/27 derived within the Strategy; iii) The Performance Indicator set out in paragraph 5.15; iv) The high-level timetable included in the Strategy; and v) The spend to save project of rebuilding the Council’s website to offer improved customer service and deliver recurring savings estimated at £23,000 as set out in paragraph 5.19 of this report. Page 60
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3.2 It is recommended that Council notes the risks and uncertainties currently identified as set out in the Strategy and listed in APPENDIX 2 to this report.: Lorraine Paisey Chief Financial Officer 4. BACKGROUND AND CONTEXT 4.1 The Medium to Long Term Financial Strategy for 2025 to 2035 was approved by Council on 4 December 2024 (paragraph 10 of the Minute refers). It indicated a mid-case scenario of a budget shortfall of £5 million for 2026/27 and of £6 million for 2027/28, with an average shortfall of £4.1 million each year for the 10 years covered by the Strategy. 4.2 The key levers identified in the Strategy for reduction of the budget shortfall were: Council Tax, other income, staffing, asset base. The Council’s Transformation Strategy will be key in long term financial strategy, utilising these levers to reduce expenditure as the Council transforms its operations in response to the Council’s vision for the future. Planning for future service demand will also be a key feature. 4.3 The indicative budgets noted when the budget for 2025/26 was approved by Council on 26 February 2025 (paragraph 3 of the Minute refers) indicated budget gaps of £1.9 million in 2026/27 and £1.1 million in 2027/28, with £1 million approved resulting in a residual budget gap of £0.9 million in 2026/27. The reduction in budget gap from that estimated in the Medum to Long Term Financial Strategy arose from indicative increases in Council Tax which were above the mid case used in the Medium to Long Term Financial Strategy. 4.4 These indicative budgets are the starting point for this Short to Medium Term Financial Strategy, with a focus on how these budget gaps will be removed. 4.5 The Strategy also identifies the key risks for the budget setting process which could increase the budget gap. The budget planning process will therefore address the potential for greater savings being required than the indicative budgets suggest and sets a target figure for savings to be identified as part of the financial planning process. 5. PROPOSALS 5.1 The Short to Medium Term Financial Strategy aims to hold in balance two main sources of financial change: the Council’s Transformation Strategy, which is recognised as the source of long-term change, and service redesign in response to short-term requirements. These short-term requirements could arise from changes in demand for service, inflation or other external cost impact or underlying overspends identified during review of the out-turn for 2024/45. Page 61
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The position is reflected diagrammatically below: Transformation 5.2 The Council’s Transformation Strategy is regularly reported on and potential savings identified as progress on individual projects enables this to be done. Current areas where savings are estimated to be within the scope of this strategy are: • Smarter Working • Depot and Stores Review • LED lighting and solar power 5.3 Savings are projected to arise from reduction in the Council’s asset base from Smarter Working and the Depot and Stores Review. Reduction in energy costs are projected from the LED lighting and solar power projects. Current estimates of savings are included in the indicative budget for 2025/26, however there may be further savings from these projects during the period 2026/27 to 2027/28 and these projects are included in the Budget on a Page (APPENDIX 2) as having potential to contribute towards filling the budget gap. Income 5.4 The Council approved a three year Income Strategy on 12 December 2023 (paragraph 7 of the Minute refers). This set out a minimum position for increases in Council Tax and charges for services for the period 2024/25 to 2026/27. The budget approved for 2025/26 incorporated a higher increase in Council Tax, generating additional income of £1,540,000 in 2025/26. This is reflected in the base position for 2026/27 and 2027/28. The indicative budget for 2026/27 also included a higher increase in Council Tax as an indicative proposal. Budget 2026/27 Transformation Strategy Medium to Long Term Financial Strategy (rebased for indicative budget) Variance Report Page 62
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5.5 Council Tax is the main lever within the budget for generating income. If innovative income generating proposals are developed these will be considered as a high priority, in accordance with the savings hierarchy. There are currently no significant proposals under development for income generation which would come to fruition in the time frame of this Strategy. Consequently this report focuses on the approach proposed to be taken to generating savings from service reduction. Savings / service reduction Budget-led approach 5.6 As shown in paragraph 5.1 it is proposed that the main reference point for savings will be given by variances from budget in 2024/25 in the first instance. Thereafter any further variances from budget will be included as these emerge during the budget monitoring process. 5.7 This approach is consistent with a policy led approach to budgeting. Budgets approved by Council should be adhered to in order that the Council’s expressed level of expenditure is adhered to. Budget managers should develop proposals to vary service delivery to ensure that expenditure remains within budget if it appears likely that budget will be exceeded. 5.8 When the out-turn for the year is reported the budget variances for the year are also reported, setting out variance from budget and reasons why, also variances from those projected during the year. 5.9 Where one-off expenditure has been incurred such that budget is exceeded, budget managers will be asked to confirm the one-off nature of the spend (or loss of income). 5.10 Where expenditure is potentially recurring, budget managers will be asked to develop plans for service reduction to bring expenditure into line with budget. This could be from reduction in services standards, reduction in volume of service or from alternative methods of service delivery. 5.11 Heads of Service will monitor progress against these plans on a quarterly basis. This will form part of revenue budget monitoring report to Corporate Committee and to service committees. This represents a firming up response to potential overspends. It coheres with the Council’s Financial Regulations but takes a firmer stance operationally on overspends than has previously been the case. Demand-led approach 5.12 Heads of Service will also be asked to identify opportunities for savings arising from projected reduction in demand for services eg from demographic changes. This has been recognised as a feature of the Medium to Long Term Financial Strategy but needs to be given more prominence in the Short to Medium Term Financial Strategy. 5.13 Best Value approach Page 63
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Services will be asked to review the cost of delivering services in-house as opposed to outsourcing services. In the first instance this will be focused on areas of budget pressure identified in the review of year end variances. 5.14 There will also be a general call for savings to all Heads of Service as usual. This does not form part of the strategic approach. It is included for completeness and in recognition that savings above the level being planned for may have to be identified. Partnership Approach 5.15 The last strand of the Short to Medium Term Financial Strategy is proposed to be the Partnership approach, which was part of the Short to Medium Term Financial Strategy for 2024/25 to 2025/26 and has seen successful co-development of the Moray Integration Joint Board (MIJB) Recovery Plan and successful delivery of significant levels of savings in 2024/25. Services delivered by MIJB remain under acute financial pressure and continued partnership working will be key to ensuring the finances of both organisations are protected. 5.16 Other areas where the Council works with – mainly third sector – providers have been subject to financial scrutiny as part of budget preparation, particularly in recent years. Where there has not been recent financial scrutiny, partners should be asked if they can identify savings to contribute towards the Council’s residual budget gap. Savings target 5.17 The Strategy contains a sensitivity analysis of the impact of variances of key budget assumptions from which a working target for savings is developed – this is higher than the indicative budget figure of £0.825 million in 2026/27 as the timescale during which some of these assumptions will crystallise are too short to enable an agile response to changes in assumptions as they materialise. 5.18 It is proposed that the working savings target for 2026/27 is set at £2,500,000, based on a 0.5% reduction in Scottish Government grant and a 0.5% increase in the cost of pay awards, as these are considered the highest risk variables. The Performance Indicator to measure progress in meeting the savings target therefore starts at 0.82% (£2.5 million as a percentage of £303.582 million). Spend to Save project 5.19 The ICT service has identified a potential spend to save project. The service had commenced work on rebuilding the Council website but this has been paused due to work on the replacement Customer Relationship Management system. To expedite delivery of this improvement it is estimated that commissioning a third party with expertise in this area would cost £12,000. This would deliver an improved website and thus better customer experience for the public. Savings would be generated from reduced support and hosting costs and these are estimated to total £23,000. Page 64
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6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population 6.3 Policy and Legal There are no policy and legal implications arising directly from this report. 6.4 Financial The report sets out the approach taken to close the budget gap for 2026/27 identified when the budget for 2025/26 was approved and to address the Page 65
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potential additional savings requirements which arise if various risks crystallise. It also proposes expenditure of £12,000 to generate annual recurring savings of £23,000. One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments ICT - 2025/26 £12,000 Expenditure to be covered by savings Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments - - - - - - 6.5 Risk There are significant areas of risk to the financial planning process arising from major uncertainties and these are itemised in the attached Strategy. 6.6 Staffing No staffing implications arise directly from this report. 6.7 Best Value and Transformation There are no implications arising directly from this report. The report assumes that the Transformation Strategy is a key document for financial planning purposes. 6.8 Property No property implications arise directly from this report. The report recognises that the Council’s asset base is a key driver for expenditure and requires to be reduced. 6.9 Information Communications/Technology/Digital No information communications/technology/digital implications arise directly from this report. 6.10 Equalities, Social Inclusion and Economic Impact There are no equalities, social inclusion or economic impacts arising from this report. Page 66
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6.11 Climate Change and Biodiversity Impacts There are no direct climate change or biodiversity implications arising from this report. 7. CONSULTATION 7.1 This report has been prepared in consultation with ECLT and any comments have been included in the report. 8. BACKGROUND PAPERS 8.1 None. Page 67
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APPENDIX 1 SHORT TO MEDIUM TERM FINANCIAL STRATEGY 2026/2027 to 2027/28 Background 1.1 The Short to Medium Term Financial Strategy forms part of a suite of documents used in the Council’s financial planning: • The three year indicative budget reported when the budget for the year is set and regularly updated throughout the year in financial planning reports to Council; • The indicative ten year Capital Plan, underpinned by the Council’s Capital Strategy; • The Council’s Charging Policy, sitting within the Income Strategy; • The Council’s Reserves Policy; • The Council’s Treasury Management Policy; • The Medium to Long Term Financial Strategy; • The Transformation Strategy; and • Sitting above all these, the Council’s Corporate Plan. 1.2 Moray Council in common with all other Scottish local authorities has been delivering service efficiencies and making budget savings for many years. For most of this time reserves have been planned to be used to make up the shortfall between the cost of services and funding for the Council. That was not a sustainable position and the Short to Medium Term Financial Strategy for 2024/25 to 2025/26 aimed to remove the use of reserves, described as removing the structural or underlying budget deficit. That aim was achieved when the budget for 2025/26 was approved, with no planned use of reserves to fill part of the budget shortfall. 1.3 It should be noted that the Council has set aside ear-marked reserves for specific purposes, notably for Transformation of services in particular. Use of these reserves in accordance with the Council’s intent reflects prudent and forward- looking financial planning. 1.4 Following removal of the structural budget deficit this Short to Medium Term Financial Strategy focuses on the approach to eliminating forecast budget gaps arising from the assumption that costs will increase by more than the funding available to the Council, in particular core funding from Scottish Government. Page 68
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2 Key Financial Levers 2.1 The levers above have been recognised as the key financial levers in previous Financial Strategies (both Short to Medium and Medium to Long Term). Their relevance continues. These are the components in the budget which the Council can decide or influence and the movement from each of these levers impacts on the required movement from the others. Increasing income from Council Tax and other charges lessens the need to reduce expenditure on the main drivers for the cost of Council services: staff and the Council’s asset base. In that way they help to protect services. 2.2 In recognition of the importance of income generation the Council adopted a three year Income Strategy on 12 December 2023. 3 Hierarchy of Transformation, Income and Savings 3.1 The Council has an agreed Savings hierarchy, with transformation of services as the preferred option, followed by income generation, thereafter services reduction or cessation. Transformation 3.2 Service transformation to deliver services has been delivered over an extended period of time. The current transformation projects underway or in the course of Council Tax Other Income generation Staff establishment Asset base Transform /spend to save Increased income Reduce / cease service Page 69
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being developed are included in the Transformation Strategy approved by Council on 24 April 2024. Where quantified, savings are included in financial projections. 3.3 The focus of Transformation for the Short to Medium Term Financial Strategy is on savings arising from Asset Management: Smarter Working; Depot and Stores Review; LED lighting and solar power energy efficiency. Current estimates of savings to be achieved in the short term by projects underway are included in the indicative budget for 2026/27. Scope for increasing savings through extending work programmes will be explored as part of the Strategy. Spend to Save 3.4 Spend to save proposals are part of the top level of the savings hierarchy and budget managers are encouraged to bring forward spend to save proposals as they are identified. Income 3.5 The Council approved an Income Strategy for the period 2024/25 to 2026/27, covering both Council Tax and charges currently made for services. The Income Strategy gives an agreed basis for planning which includes a minimum income target. As part of the budget setting process for 2025/26 indicative Council Tax increases for 2026/27 and 2027/28 which were higher than the minimum level were included, as an expression of the Council’s likely future intent. 3.6 Review of proposed increases for Council Tax and for charges for services will form part of the annual financial planning process, with the review being held within the framework of the Income Strategy. 3.7 Following the budget driven approach, income from charges in 2024/25 will be reviewed and where possible savings taken by increasing budgets to reflect increased income. It is recognised that increased income may entail increased expenditure in some instances and a case-by-case review between service departments and accountancy staff will be required. Savings 3.8 As part of the financial planning process for 2024/25 and 2025/26 a Savings Delivery Plan was agreed, and this set three approaches to generating savings: the thematic approach, the review-led approach and the partnership approach. The thematic approach has largely been encompassed within the latest version of the Transformation Strategy and the approach proposed for 2026/27 for Council services is to follow a budget-monitoring driven approach, focussing on areas of Page 70
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divergence from budget in 2024/25 and projected areas of divergence in 2025/26 as these emerge. Budget-led approach 3.9 Heads of Service will be asked to develop plans for reducing net expenditure to budget levels where the budget to date is exceeded or the budget for the year is forecast to be exceeded. The starting point for this process will be variances from budget in 2024/25. Progress against these plans will be monitored and the impact reported on as part of quarterly budget monitoring to Corporate Committee and to services committees. This will give heightened visibility of the relationship between service delivery and budget is pressured areas. This in turn enables members to further develop a priority-led approach to budgeting. Demand-led approach 3.10 Heads of Service will also be asked to be alert for savings opportunities arising from change in demand for services eg due to demographics, where Moray is forecast to see a significant reduction in the number of younger people. Medium to long term financial planning should reflect the impact of changing demographics but there will also be consequences which arise immediately (eg for the Devolved School Management budget) and which should therefore be incorporated into short term financial planning. Best Value approach 3.11 Heads of Service will be asked to consider whether the use of in-house or out- sourced services represents Best Value. In the first instance this will be driven by areas of budget pressure identified as part of the Budget-led approach. In order that this is effective, the cost of in-house services must be known with confidence in the accuracy of costing. Residual savings 3.12 As is customary Heads of Service will also be asked for any other scope for savings. Given the level of savings in recent years this general ask will not be part of the Strategy to deliver savings but will be made for completeness. The starting point will be identifying the potential for recurring savings from underspends in 2024/25. Partnership approach 3.13 The partnership approach was based on co-development of a Recovery Plan for Moray Integration Joint Board and support through the delivery of the Recovery Page 71
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Plan. The Recovery Plan has been notably successful in 2024/25 and it is proposed that this strand of work continues during 2025/26. 3.14 It is proposed that where possible the partnership approach is extended to encompass other delivery partners, recognising that none of the other partnerships will be on the scale of MIJB. 3.15 Developing Shared Services with other local authorities may be considered as part of the partnership approach. 4 Sensitivity Analysis 4.1 Key budget assumptions for 2026/27 are set out in the table below. Comparison with the mid case in the Medium to Long Term Financial Strategy is shown, along with the impact of the range of assumptions used in that Strategy and the impact of a 1% variance from the indicative budget. 4.2 This sensitivity analysis will be used to develop a working savings target range for financial planning processes during 2025/26. Budget component Assumption + / - 1% Impact on residual budget gap Scottish Government Grant (inc NDR income) Flat cash + / - £2.3m 280% Pay award (exc MIJB staff) 3% increase across the board for all pay groups + / - £0.8m 97% Council Tax in- year collection rate 96.5% + / - £0.6m 72% Loans Interest 5% + / - £1.7m 200% Range + £5.4m to - £5.4m 650% 4.3 Unsurprisingly the budget is most sensitive to movement in government grant, the largest single component of the budget. Unfortunately this is inherently difficult to predict. 4.4 As the residual budget gap is reduced, the impact of variance from budget assumptions becomes more marked. It is therefore important to set a tolerance Page 72
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level for budget savings which is large enough to facilitate planning for scenarios which are worse than those envisaged in the indicative budgets for 2026/27 and 2027/28. 4.5 It is proposed that the tolerance level is based on variance in Scottish Government grant and pay and price inflation, as these are completely outwith the control of the council. To build in some leeway for these key assumptions it is proposed that the target savings are the residual budget gap per the indicative budget for 2026/27 plus half of the impact of a 1% reduction in Scottish Government support and a measure of shortfall of funding for pay awards and comparable to in previous years (note that in previous years Scottish Government has provided a significant element of grant support). This would result in a savings target for financial planning purposed of £2.5 million. 4.6 It should be noted that this savings target assumes a Council Tax increase of 10% in 2026/27, with no leeway for downwards review. 5 Risk factors 5.1 In addition to the key budget assumptions identified above, the budget is subject to the following risks: Core assumptions in 2025/26 5.2 The savings incorporated in the budget for 2025/26 may not be fully realised. This includes the increase in Council Tax, where a reduction in collection rate is possible in the current economic climate. 5.3 The pay award for 2025/26 has not been agreed and current pay claims are well in excess of 3%. COSLA has indicated that 3% is the limit of affordability for councils but Scottish Government has not indicated that any additional funding would be available were pay claims to be settled at a level above a 3% average. 5.4 The current economic climate is very volatile and significant increases in costs for goods and services are feasible. A number of significant procurement exercises are underway. ICT suppliers are moving towards the cloud, which means costs must all be met from revenue. 5.5 Moray Integration Joint Board (MIJB) is implementing its current Recovery Plan but increased costs due to pay awards and other cost increases and to increased demand are forecast. MIJB is in the process of developing savings from further efficiency and operating model changes. There is the risk that expenditure may Page 73
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not be contained. The cost of Children’s Services, particularly out of area placements, is increasing. Such costs may be recurring. 5.6 Restrictions on the Capital Plan arising from capped expenditure may reduce the ability of services to recharge staff time to capital projects. 5.7 Any of the above would create additional budget pressures which would roll forward into 2026/27. Core assumptions 2026/27 5.8 The key variables are set out in paragraph 4.2. In addition to these: 5.9 The indicative budget assumes no increase in the shortfall funding for MIJB which currently stands at £3,400,000. The MIJB plans for containing costs may not be deliverable within the required timescales. 5.10 Inflation is forecast to reduce to the treasury target of 2% within 2026/27 but there is no guarantee that that will happen and a significant level of cost increases – Real Living Wage, PPP / PFI payments, transport contracts, cost of insurance – are based on or partly based on the Consumer Price Index. 5.11 A trend for increased costs arising at least in part from the impact of climate change appears to be emerging, with landslips a notable example of this. Such events are not amenable to planning. The Council has incorporated an element of contingency in its capital programme but this may prove insufficient. 5.12 A 10% increase in Council Tax is assumed. The Scottish Government Programme for Government announced on 6 May 2025 included comments on Council Tax which may entail freeze or a cap on increases. At present there is no detail and so the implications are unclear. A freeze or cap unless fully funded would increase the budget gap. 6 The Wider Context 6.1 There are emerging issues which could potentially impact on the Council’s financial planning process during the scope of this Strategy. 6.2 Additional powers such as the ability to set a visitor levy may change the financial landscape within which the Council is operating. 6.3 Part of that landscape is significant funding from both Scottish Government and UK Government which require expertise in framing bids and significant staff Page 74
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resource to monitor compliance with grant conditions and report on progress and spend in accordance with government directions. 6.4 Despite reduction in specific revenue grants a sizeable proportion of Scottish Government grant funding is subject to restrictions. Funding directed by Scottish Government is frequently less that the full cost of the initiative for which it is required to be used. 6.5 The Council is operating in an environment which is largely digital by default in its dealing with other organisations. This brings scope for efficiencies but also risk from cyber attacks. 6.6 The Council’s Learning Estate requires significant investment to bring facilities to the Scottish Government’ recommended “B-B” standard. School rolls are projected to fall, which should result in reduction of expenditure, but Scottish Government is maintaining pressure to meet targets for teacher numbers which disregard pupil rolls. Falling school rolls can also result in reduced General Revenue Grant. 6.7 The Council continues to have difficulty with staff recruitment and retention. 7 Timescale for implementation 7.1 Key stages are set out below: July Aug Sept Oct Nov Dec Jan Feb Efficiencies Develop Report Savings Develop Report Charges Report Capital Develop Report Settlement Draft Budget Report 7.2 This Strategy will be updated and progress reported to Council on a regular basis. Updates will track movements in the Budget on a Page and show the balance of the savings target for 2026/27 as a percentage of the indicative net revenue budget for 2026/27. The Budget on a Page includes emerging issues and will be updated as they are crystallised and as further issues emerge. Page 75
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APPENDIX 2 BUDGET ON A PAGE 2025/26 £000s 2026/27 £000s 2027/08 £000s Expenditure 294,197 303,582 310,842 Income 294,197 301,737 309,797 Shortfall - 1,845 1,045 £2.89m – this is the budget gap SAVINGS APPROVED Approved when the budget set 1,020 16 Balance 825 1,029 £1.85m – this is the residual budget gap @ May 2025 Adjust for tolerance level 1,675 Savings target for 2026/07 2,500 Potential to meet savings target Notes Grant dependent on teacher numbers Balance of grant £1.5m Non Domestic Rates Incentivisation Scheme 2024/25 target 1% Reduction in interest rates 5% assumed when budget set. Disposal of Beechbrae In use by NHSG until December 2025 Review of Workforce MIJB Recovery Plan Recurring underspends Review 2024/25 out-turn Automation of time sheets Website rebuild 23 Current proposal Page 76
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Potential to increase budget gap MIJB Increased demand Pay award Claims above budget allowance Council Tax cap / freeze If not fully funded SG grant funding Initial indications December 2025 Capital plan recharges reduced Reduced capital expenditure Procurement Major contracts; move to cloud- based systems; contract inflation Demand for funded ELC Measures of trends need to be developed Out of Area placements Expenditure currently rising Other overspends from 2024/25 Review and develop plans to contain Page 77
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Economy, Environment and Finance) Report No: FIN010/25 Author: Nicky Gosling Contact Email: nicky.gosling@moray.gov.uk Subject: Common Good Funds – Summary Expenditure For 2024/25 and Estimated Disposable Income For 2025/26 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to inform Council of the final position of Common Good Funds at 31 March 2025 and the estimated income available for disbursement in 2025/26. 1.2 This report is submitted to Committee in terms of Section III (B) (16) of the Council's Scheme of Administration relating to dealing with the Management and Investment of funds including Common Good. 2. SUMMARY 2.1 The report provides the final outturn for 2024/25 and the budgeted income available for disbursement in 2025/26 for each of the Common Good Funds, which the Council administers. 3. RECOMMENDATIONS 3.1 It is recommended that Council: i) note the disbursements approved for 2024/25 for each of the Common Good Funds shown in APPENDIX 1; ii) approve the carry forward of the undisbursed balances for 2024/25 for the Buckie, Cullen, Dufftown, Elgin, Portknockie, Keith, Findochty and Millbuies Funds to be made available in 2025/26; iii) agree the estimated income available for disbursement in 2025/26 shown in APPENDIX 1; Item 10. Page 79
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iv) note the Balance Sheet for each Common Good at APPENDIX 2; and v) note Common Good Fund asset register at APPENDIX 3. Nicky Gosling Senior Accountant (Acting) 4. BACKGROUND AND CONTEXT 4.1 The origins of Common Good Funds in Scotland are late 15th Century and they have been defined as “all property of a Royal Burgh not acquired under statutory powers or held under specified trusts”. 4.2 Until 1975, the Town Councils or those Burghs in Moray having Common Good Funds managed them. Moray District Council took over the management until 1996 when this Council took over responsibility. The Members of the Council are in a similar position to Trustees. 4.3 The Council must retain the ability to continue to make grants from the Common Good Funds to future generations. For that reason preservation of the Common Good Funds’ Capital is essential. 4.4 In addition, it is essential to use the revenue generated from the Funds to maintain the land and buildings held as assets. 4.5 The Council is obliged to maintain the Common Good Funds’ Balance whether as land, buildings or cash. Common Good Funds’ cash balances can be applied to acquire assets or to carry out major repairs but Members must be satisfied that such acquisitions or works carried out will provide a long term and lasting benefit to the particular Community as a whole. The same criteria have to apply to any disposal of assets. 4.6 The Policy and Resources Committee on 20 June 2001 established the Council’s current policy regarding distribution of the annual income available (paragraph 7 of Minute refers). At that time the Committee noted that the true value of money depreciates over time and in an attempt to keep pace and at the same time to be able to make reasonable levels of grants from the income earned, it agreed a policy of distributing two-thirds of the annual income earned with the remaining one-third being retained to maintain the value of the funds. 4.7 The Policy and Resources Committee agreed on 16 January 2002 to continue with the policy of distribution of two-thirds of the estimated annual income available from the Common Good Funds (paragraph 22 of Minute refers). The remaining third was to be re- invested in order to maintain the funds for future generations. 4.8 In order to speed up the processing of grant applications, the Policy and Resources Committee delegated authority to the Head of Financial Services in consultation with Local Members to consider grant applications and make appropriate awards. Moray Council agreed on 13 March 2019 (para 10 of Minute refers) that if two thirds or more of local members are in agreement it is sufficient authority to proceed under delegated authority of the Head of Financial Services. If the agreement of at least two thirds cannot Page 80
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be obtained on an application then the application will be reported to Policy and Resources Committee. 4.9 The Policy and Resources Committee at its meeting on 2 September 2008 (paragraph 12 of Minute refers) agreed to allow unspent balances to be carried forward and be available to use in the following two years. Any unused funds after two years are added back to the Fund balance. At the same meeting the Committee also agreed that any overspends at the end of the financial year would be limited to 25% of disposable income in that year and would be replaced over the following two years. 4.10 Members should note that the Council is required to account for depreciation on Common Good assets. As this is an accounting entry only, the disposable income continues to be calculated prior to the deduction of depreciation. 5. PROPOSALS 2024/25 DISPOSABLE INCOME AND DISBURSEMENTS APPROVED 5.1 APPENDIX 1 shows details of the estimated income and actual disbursements approved for 2024/25 for each of the Common Good Funds. 5.2 Elgin Common Good - the 2024/25 variance in Property Income is a result of a delay in leasing to a new tenant due to building works required. 5.3 Forres Common Good – the 2024/25 variance in Property Income is the result of a backdated rent review for Clovenside Cemetery car park. 5.4 Forres Common Good income projection for 25/26 is based on a full year’s rental for the ground rent at Clovenside. 5.5 Where rental rebates are awarded, the full amount of the rent is shown as income when calculating the disbursable income and the rental rebate is shown as a disbursement. 2025/26 DISPOSABLE INCOME 5.6 APPENDIX 1 details the current financial position of the Common Good Funds and the estimated disposable income for 2025/26. 5.7 The estimated income figure is calculated to assist Local Members’ decision making when allocating grants. The figures are only there as a guide. If a supported application would breach the estimated income limit, disbursement can be made but will require Committee approval. 5.8 As can be seen in APPENDIX 1 there are a number of projects which have already been approved by Local Members for 2025/26. 5.9 In the calculation of disbursable income it has been assumed that the full amount of rental income due in 2025/26 will be received. 5.10 The interest for 2025/26 has been calculated using a two year fixed PWLB rate of 5.41% as at the 1 April 2024. Page 81
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6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) ✓ Policy and Legal Financial ✓ Risk ✓ Staffing ✓ Best Value and Transformation Property Information Communications Technology/Digital Equalities. Social Inclusion and Economic Impact ✓ Climate Change and Biodiversity Impact ✓ 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population 6.3 Policy and Legal The Council’s adoption of the policy of retaining one third of disposable income in each financial year will protect the capital for each of the Common Good Funds and ensure their sustainability in the future. 6.4 Financial The financial implications are contained in the body of the report and are detailed in the Appendices. One off Costs: Page 82
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Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments 6.5 Risk There is a risk of overspends exceeding 25% of disposable income if any unforeseen emergency major repairs are required for properties owned by Common Good Funds. Close monitoring of costs and the condition of properties will be undertaken by officers in order to mitigate this risk. 6.6 Staffing There are no staffing implications arising from this report.. 6.7 Best Value and Transformation 6.8 Property The condition of all Common Good properties will be monitored in order to keep reactive repairs to a minimum. 6.9 Information Communications/Technology/Digital 6.10 Equalities, Social Inclusion and Economic Impact There are no equalities, social inclusion and economic impacts arising directly from this report. 6.11 Climate Change and Biodiversity Impacts There are no climate change and biodiversity impacts arise directly from this report. 7. CONSULTATION 7.1 This report has been prepared in consultation with Local Members, Legal Services Manager and Democratic Services Manager and any comments made have been incorporated into the report 8. BACKGROUND PAPERS 8.1 None Page 83
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APPENDIX 1 Buckie Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Property Income 5,440 5,414 26 Investment Income 88,744 88,309 435 Other Income - 846 (846) 94,184 94,569 (385) Less Administrative Costs 2,029 1,642 387 92,155 92,927 (772) Two thirds 61,437 C/f undisbursed income from prior years 13,456 Total Budget Available for Disbursement 2024/25 74,893 Grants Awarded During the Year Buckie Christmas Lights 2,753 Buckie Community Alert Day 1,223 Active Schools – Street Activities 688 Buckie Men’s Shed 8,500 Buckie Heritage Centre – Rental Rebate 2,700 15,864 Other Expenditure Sporadic parking enforcement sessions 3,040 Legal report – Merson park 63 Grounds maintenance recharge 6,000 9,103 Undisbursed Income 49,926 Page 84
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Estimated Figures for Disposable Income in 2025/26 Buckie £ Estimated Disposable Income Undisbursed Income (unused limit carry forward from 2024/25) Total Available for Disbursement 2025/26 Disbursements approved to Date: • Buckie Community Alert Day • Buckie Heritage Centre – Rental Rebate • Grounds Maintenance Recharge • Buckie Community Council – Linzee Gordon Park • Royal British Legion Buckie Branch • Buckie Community Council – Linzee Gordon Park • Fishermen’s Hall 63,926 49,926 113,852 1,223 2,700 6,000 20,000 5,570 6,500 20,000 Projected Income Available for Disbursement 51,859 Page 85
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Cullen Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Investment Income 9,937 9,934 3 9,937 9,934 3 Less Administrative Costs 42 99 (57) 9,895 9,835 60 Two thirds 6,596 C/f undisbursed income from prior years 5,131 Total Budget Available for Disbursement 2024/25 11,727 Grants Awarded During the Year Robert the Bruce Endowment 2 2 Undisbursed Income 11,725 Cullen Common Good Fund Estimated Figures for Disposable Income in 2025/26 Cullen £ Estimated Disposable Income Undisbursed Income (unused limit carry forward from 2024/25) Total Available for Disbursement 2025/26 Annual Recurring Requests Outstanding:- • Robert the Bruce Endowment (This amount is £2.10 accrued annually until sum reaches a reasonable amount to be paid out) 6,911 9,386 16,297 2 Projected Income Available for Disbursement 16,295 Page 86
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Dufftown Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Property Income - - - Investment Income 847 840 7 Other Income 8 8 - 855 848 7 Less Administrative Costs 94 8 86 761 840 (79) Two thirds 508 C/f undisbursed income from prior years 483 Total Budget Available for Disbursement 2024/25 991 Grants Awarded During the Year Grounds Maintenance Recharge 508 Undisbursed Income 483 Estimated Figures for Disposable Income in 2025/26 Dufftown £ Estimated Disposable Income 577 Undisbursed Income (unused limit carry forward from 2024/25) Total Available for Disbursement 2025/26 Disbursements approved to date:- • Grounds Maintenance Recharge 483 1,060 508 Projected Income Available for Disbursement 552 Page 87
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Elgin Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Property Income 26,527 21,941 4,586 Investment Income 86,779 85,446 1,333 Other Income - 554 (554) 113,306 107,941 5,365 Less Administrative Costs 2,770 3,190 (420) 110,536 104,751 5,785 Two thirds 73,691 C/f undisbursed income from prior years 29,798 Total Budget Available for Disbursement 2024/25 103,489 Actual Grants Awarded Mum Days 500 Elgin and District Pipe Band 5,000 The Rotary Club of Elgin – Bonfire 2024 5,000 10,500 Other Expenditure Contribution to Sonic Seagull Control 2024-25 26,760 Parking Enforcement 9,690 Ladyhill Grass Cutting 636 Grounds Maintenance Recharge 11,000 MC BIDS 239 High Street, Elgin 101 239 High St Repairs 276 Council Tax 239 High St, Elgin 3,029 Running Costs 239 High St, Elgin 1,390 52,882 Undisbursed Income 40,107 Page 88
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Estimated Figures for Disposable Income in 2025/26 Elgin £ Estimated Disposable Income 73,236 Undisbursed Income (unused limit carry forward from 2024/25) Total Available for Disbursement 2025/26 Disbursements approved to Date: • Moray Street and School Pastors • Sonic Seagull Deterrent • Repairs to 239 High Street • Grounds Maintenance Recharge • Ladyhill Grass Cutting 40,107 113,343 2,185 31,680 29,925 11,000 636 Projected Income Available for Disbursement 37,917 Page 89
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Forres Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Property Income 31,850 36,204 (4,354) Investment Income 26,130 26,337 (207) Other Income - 200 (200) 57,980 62,741 (4,761) Less Administrative Costs 3,364 3,198 166 54,616 59,543 4,927 Two thirds 36,410 C/f undisbursed income from prior years 585 Total Budget Available for Disbursement 2024/25 36,995 Grants Awarded During the Year Forres in Bloom 2024 5,000 Forres Community Activities Association entertainment licence 333 Transition Town Forres Rental Rebate 8,700 Grounds Maintenance Recharge 22,962 Undisbursed Income 0 Estimated Figures for Disposable Income in 2025/26 Forres £ Estimated Disposable Income 36,410 Undisbursed Income (unused limit carry forward from 2024/25) Total Available for Disbursement 2024/25 Disbursements approved to Date: • Transition Town Forres – Rental Rebate • Grounds Maintenance Recharge - 36,995 8,700 22,962 Projected Income Available for Disbursement 5,333 Page 90
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Portknockie Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Investment Income 2,934 2,934 - 2,934 2,934 - Less Administrative Costs 62 29 33 2,872 2,905 (33) Two thirds 1,915 C/f undisbursed income from prior years 1,573 Total Budget Available for Disbursement 2024/25 3,488 Grants Awarded During the Year - Undisbursed Income 3,488 Estimated Figures for Disposable Income in 2025/26 Portknockie £ Estimated Disposable Income 2,042 Undisbursed Income (unused limit carry forward from 2024/25) Total Available for Disbursement 2025/26 Disbursements approved to Date: 2,704 4,746 - Projected Income Available for Disbursement 4,746 Page 91
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Keith Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Investment Income 636 633 3 636 633 3 Less Administrative Costs 322 326 (-4) 314 307 7 Two thirds 210 C/f undisbursed income from prior years 372 Total Budget Available for Disbursement 2024/25 582 Grants Awarded During the Year Ground Maintenance Recharge 210 Undisbursed Income 372 Estimated Figures for Disposable Income in 2025/26 Keith £ Estimated Disposable Income Undisbursed Income (unused limit carry forward from 2024/25) 210 372 Total Available for Disbursement 2025/26 Disbursements approved to Date: • Grounds Maintenance Recharge 582 210 Projected Income Available for Disbursement 372 Page 92
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Findochty Common Good Fund Actual Financial Performance against Estimated Figures for 2024-25 Estimate Actual Variance £ £ £ Investment Property Income 1,500 1,498 2 Investment Income 322 399 (77) 1,822 1,897 (75) Less Administrative Costs 76 79 (3) 1,746 1,818 (72) Two thirds 1,164 C/f undisbursed income from prior years 1,989 Total Budget Available for Disbursement 2024/25 3,153 Grants Awarded During the Year - - Undisbursed Income 3,153 Estimated Figures for Disposable Income in 2025/26 Findochty £ Estimated Disposable Income 1,228 Undisbursed Income (unused limit carry forward from 2024/25) Total Available for Disbursement 2025/26 2,149 3,377 Projected Income Available for Disbursement 3,377 Page 93
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Millbuies Country Park Actual Financial Performance for 2024-25 Actual £ Tree Felling Income 17,398 Forest Management Fees 9,725 Surplus/(Deficit) 7,673 Estimated Disposable Income in 2025/26 Millbuies Forestry Operations £ Deficit 2023/24 Surplus 2024/25 Estimated Expenditure: • Pathworks at Millbuies (175) 7,673 7,498 2,203 Projected Income Available for Disbursement 5,295 Page 94
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Appendix 2 Balance Sheet as at 31st March 2025 by Common Good Fund Buckie Cullen Dufftown Elgin Forres Portknockie Keith Lossie Findochty Millbuies Total £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Fixed Assets 2,385 17 - 11,832 2,029 - 302 1,876 - - 18,441 Current Assets Debtors and Stocks 1 - - 8 - - - - - - 9 Loans Fund Balance 1,703 193 16 1,645 501 57 12 - 8 8 4,143 1,704 193 16 1,653 501 57 12 - 8 8 4,152 Current Liabillities Creditors - - - 1 4 - - - 1 - 6 - - - 1 4 - - - 1 - 6 Total Net Assets 4,089 210 16 13,484 2,526 57 314 1,876 7 8 22,587 Financed By: Revaluation Reserve 2,336 17 - 10,669 1,064 - 59 1,876 - - 16,021 Revenue Balance 1,753 193 16 2,815 1,462 57 255 - 7 8 6,566 Reserves 4,089 210 16 13,484 2,526 57 314 1,876 7 8 22,587 Page 95
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APPENDIX 3 Common Good Asset Register Buckie Common Good Town House West (Hall), Cluny Place, Buckie AB56 1HB Library, Cluny Place, Buckie, AB56 1HB Fishing Heritage Centre, Cluny Place, Buckie AB56 1HB Town House West (Offices), Cluny Place, Buckie AB56 1HB Public Toilets, Cluny Place, Buckie Sites Opposite 26 Barron St, Buckie AB56 1XD 42A Freuchny Rd, Buckie AB56 1TX 25B East Cathcart St, Buckie AB56 1JP Site to rear of 5 Bridge Place, Buckie Store, Freuchny Road, Buckie Linzee Gordon Park, Buckie - Public Park, Play Area and Pavilion Cricket Club Linzee Gordon Park, Buckie Pavilion And Football Ground, Merson Park, Barhill Road, Buckie Merson Park - Public Park and Play Area Buckie Victoria Bowling Club, West Church Street, Buckie Heritable Assets - Ansons Collection Heritable Assets - Chains of Office Cullen Common Good Market Cross Monument, The Square, Cullen Heritable Assets - Chains of Office Dufftown Common Good Tininver Park, Tininver Street, Dufftown Store, Tininver Street, Dufftown Woodland Princess Royal Park Conval Street Dufftown Woodland Bridge Of Poolinch Dufftown Woodland Tininver Brae Dufftown Woodland Mortlach Distillery Dufftown Page 96
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Elgin Common Good 239 High Street, Elgin, IV30 1DJ Site Adjacent To 239 High Street Elgin Moray Riverside Caravan site, Elgin IV30 8UN Field Adjacent to The Oaks, Morriston Road, Elgin Field Adjacent to Oakview, Morriston Road, Elgin Shooting Acres & Aughteen Park Lands, Pluscarden Road, Elgin Moray Leisure Centre, Borough Briggs Road IV30 1AP Field at Riverside, West Road, Elgin Ground adjacent to The Mansion House, Blackfriars Rd, Elgin The Oaks, Morriston Road, Elgin IV30 6UN Playing field, Borough Briggs Rd, Elgin Lesser Borough Briggs, Borough Briggs Road, Elgin Play area, McIntosh Drive, Elgin Play area, Ardgilzean Place, Elgin Loch and Country Park, Millbuies, Elgin Field at Country Park, Millbuies, Longmorn, Elgin Depot Cooper Park, Elgin Greenfingers Nursery, King Street , Elgin IV30 1HU Biblical Gardens, King Street, Elgin Training Centre, Cooper Park, King Street, Elgin Rainbow Castle, Borough Briggs Road, Elgin Dovecot Pavilion, Elgin Monument, Prospect Terrace, Lossiemouth (Charter of Novodamus) Site opposite 2 Seatown, Lossiemouth (Charter of Novodamus) Public Convenience, Seatown Rd, Lossiemouth IV31 6JL (Charter of Novodamus) Heritable Assets - Chains of Office Forres Common Good Forres Mechanics Football Ground, Mosset Park, Lea Rd, Forres IV36 1AU Forres Bowling Club, St Catherines Rd , Forres Nelsons Tower The Greens, Forres Transition Town Forres Car Park, Bogton Road, Forres IV36 3TW Transition Town Forres, Bogton Road, Forres IV36 3TW Bogton Playing Field and Play Area, Bogton, Forres Christies Elite Nurseries Limited, Bogton Rd, Forres IV36 3TW 38a Clovenside Road (adjacent to Clovenside Cemetry), Forres Field, Pilmuir Road West, Forres Kingsmeadow Field, Forres Field A Clovenside Field B Clovenside Page 97
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Market Cross Monument, High St, Forres Forres Golf Course, Forres IV36 2RD Land at mouth of River Findhorn Applegrove Garden, Sanquhar Road, Forres Roysvale Park and Pavillion, Sanquhar Road, Forres Heritable Assets - Chains of Office Keith Common Good Nursery Park, Keith Show Ground Store, Seafield Park, Keith AB55 5AJ Pavillion, Seafield Park, Keith Seafield Park, Keith Heritable Assets - Chains of Office Lossiemouth Common Good Coulardbank Pavillion, Coulardbank Playing Fields, Lossie Coulardbank Playing Fields, Coulardbank Road, Lossiemouth Pitch Coulardbank Playing Fields, Coulardbank Road, Lossiemouth 1st Lossiemouth Scout Hall, Elgin Road, Lossiemouth IV31 6HD Town Hall, High Street, Lossiemouth IV31 6AA Lossiemouth Library, High Street, Lossiemouth IV31 6AA Heritable Assets - Chains of Office Findochty Common Good Telecommunications Mast, Town Hall, 22 Station Road, Findochty Burghead Common Good St Aethans Park and Play Area, St Aethans Rd, Burghead Heritable Assets - Chains of Office Page 98
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Education Communities and Organisational Development) Report No: DCE(ECOD)006/25 Author: Louise Marshall Contact Email: performance@moray.gov.uk Subject: Corporate Plan – Progress Update 2024-25 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to scrutinise and note progress made during 2024-25 on the Corporate Plan 2024-29. 1.2 This report is submitted to Council in terms of Section III (A) (4) of the Council’s Scheme of Administration relating to monitoring performance in accordance with the Council’s performance management framework. 2. SUMMARY 2.1 This report brings together reporting on all Corporate Plan actions during the reporting period across 3 levels: • A high-level overview of progress against actions and key performance indicators with key highlights (para 5.2 below refers) • More detailed analysis in Appendix 1, identifying key performance indicators for each Corporate Plan priority with a RAG table and chart providing a snapshot of progress against underlying actions and performance indicators. • Backing tables provide the line-by-line detail for all are included as links in background papers - Actions – what we said we were going to do - Performance Indicators – the evidence of change Item 11. Page 99
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3. RECOMMENDATIONS 3.1 It is recommended that the Council scrutinises and notes progress made during 2024- 25 on the Corporate Plan 2024-29. Author Name Louise Marshall Job Title Strategy and Performance Manager 4. BACKGROUND AND CONTEXT 4.1 The Corporate Plan is an important document that is intended to provide clarity and direction on the Council’s priorities, values and plans. Its publication assists in communicating these to the public, the workforce and partners. 4.2 The plan provides the context for implementation, the constraints within which the Council must operate, the challenges and pressures and the organisational change required to successfully deliver the priorities. It provides a link between the national priorities, the Moray Community Planning Partnership’s plan and the Council’s own plans and priorities so that these can be cascaded into actions and delivery within service plans. 4.3 While the Corporate Plan provides focus, it is not intended to encompass every Council service that contributes directly or indirectly to the priorities or indeed those aspects of services which are less of a priority. 4.4 The Corporate Plan 2024-2029 and Delivery Framework were approved by the Council on 28 February 2024 (para 5 of the Minute refers). The Plan sets out Council’s priorities and vision over the 5-year period and how the Council plans to progress these priorities, including the financial strategy aimed at progressing towards financial sustainability. • Tackle poverty and inequality • Build stronger greener vibrant economy • Build thriving, resilient, empowered communities The Delivery Framework sets out more detailed actions which will be taken to achieve these priorities. Actions are refreshed annually as part of the Service Planning process and updated Delivery Frameworks will be submitted to Committee in due course. Any work outstanding in the delivery framework covering the period to March 2025 will be either incorporated within refreshed service plan actions or completed at a departmental level. 4.5 Progress against actions incorporated within Service Plans is monitored and reported through service committees as described in the Council’s Performance Management Framework. 4.6 The Sustainable Development Statement was approved by the Corporate Committee on 5 November 2024 (para 16 of the Minute refers). The Statement draws out the way in which sustainable development is embedded in the Corporate Plan 2024-29 and wider corporate policies, strategies and plans with progress being reported through several updates and reports, one of which is quarter 4 performance reporting in which Service Plan actions and indicators that underpin the delivery of Sustainable Development Goals Page 100
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were highlighted in backing table documents. An overview of progress is incorporated in this report (para 5.4 refers). 5. PROPOSALS 5.1 High Level Overview of Actions and Performance Indicators: The following charts and tables provide a streamlined set of data that reflects a snapshot of performance against strategic priorities in the Corporate Plan. All actions have equal weighting and are subject to update and refresh annually following review of Service Plans. Although due dates range across multiple years, the table presents progress by year in which actions are due to complete as well as overall cumulative progress over the 5-year term of the plan. In the year to March 2025, 25 actions were due for completion, 11 actions completed as planned and 14 actions will continue to progress out with their original due date. Overall, 67% of planned work was completed. In addition, progress was made against actions due to be completed in future years, including the completion of 4 actions ahead of schedule. Based on the current 57 defined actions in the period of the Corporate Plan to 2029, the Plan is 51% complete. These figures will change annually following the refresh of Service Plan actions that contribute to the delivery of Corporate Plan priorities. There were 56 corporate plan performance indicators, 2024-25 data is provided where available, however for most indicator data relates to 2023-24. Thirty-two indicators have targets, of those 18 indicators achieved or were within tolerance levels of target and 14 indicators did not meet expected levels of performance, monitoring will continue through the cycle of performance reporting to committee as set out in the Council’s Performance Management Framework. In terms of short-term trend, based on the previous year’s result, 35% of indicators show an improving trend and 41% a worsening trend, results remain unchanged for 9% and data is not available for the final 14%. Priority 2024/25 2025/26 2026/27 2027/28 2028/29 No of Actions % progress by due date No % No % No % No % No % Cumulative Poverty 6 62% 11 37% 46% Economy 8 63% 1 66% 63% Communities 3 48% 8 46% 6 34% 2 21% 40% Delivery Framework 8 81% 2 53% 1 60% 1 20% 70% Overall 25 67% 22 43% 7 37% 1 20% 2 21% 51% Page 101
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5.2 Highlights of Achievements: summarised from action updates and related reports to service committees through the reporting year. Tackle Poverty and Inequality • Child poverty data set agreed by Committee to include data on key priority groups. • Fairer Moray Forum Action Group mapped supports available in Moray and distributed to all households in Moray. • Family Fest event held on 19 September provided updates on progress with Children’s Service Plan and raised awareness of organisations and service supporting children, young people and families. • Raising Attainment Strategy developed and implemented. • Universal and targeted primary and secondary school challenge visits undertaken. • Pupil Equity Fund and Strategic Equity Fund delivering projects across most Associated School Groups lining in with attendance, attainment, achievement, health and wellbeing. Build Stronger Greener Vibrant Economy • Bus Revolution m:connect project progressed; charging locations agreed, group booking function released and vehicle orders placed. • 7 of 8 Moray Growth Deal projects in delivery; Bus Revolution, Digital Health, Housing Mix and Manufacturing and Innovation Centre for Moray (MICM), Business Enterprise Hub, Cultural Quarter and Early Years STEM. • 313 people supported by Moray Pathways in the year to March 2025, participants entered employment, participated in vocational skills programme, Sector Based Work Academy Programme (SWAP) and further or higher education. • Pathway participants benefitted from barrier removal activities, Creative skills network activities, CLD personal development and counselling. • Child Poverty Officer within Employability Team in post focused on interface between the child poverty plan and employability. • Pathways referral system in place for secondary schools to support pupils and parents Build Thriving, Resilient, Empowered Communities • Strategic Housing Investment Plan agreed by Committee • The Link facility in New Elgin launched with focus around developing community involvement and activity • Buckie Community Lunches continue with attendances averaging at 83 residents • Networking session co-delivered by community partners in Buckie to bring together local groups • Mental Health and Wellbeing funding secured to support self-funding of volunteer led Buckie Community Hub • Learning estate consultation and engagement undertaken in Keith, Elgin, Forres and Buckie associated school groups completed and work on design and construction on planned sites progressed Delivery Framework • Capital and Revenue Budgets and Medium to Long term financial plan approved • Workforce Planning Report and Workforce Strategy 2024-27 agreed by committee • Expansion of digital approach has continued in several areas with development and go live of online forms for grit bin fault reporting, short term lets renewals, benefits Page 102
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applications, grass cutting, council tax enquiries, money advice, garden waste permits, school registration and early learning / childcare submission. • Artificial Intelligence (AI) tool designed for Microsoft 365 suite piloted involving 75 staff. 5.3 . Sustainable Development: embedded in our priorities are selected key actions and indicators which the Council has prioritised to demonstrate the impact of sustainable development in relation to social, economic and environmental issues. Social There are three areas contributing to this theme, with most of the work being delivered via the Children’s Service Plan; a child poverty data set was established and support available across Moray was mapped and promoted. Planned work on early intervention addressing whole family well-being was completed and the focus around getting it right for every child was on Leadership of Change in planning for improvement. 2023/24 results for national indicators have yet to be published. Economic Good progress has been made in bringing 7 of the remaining 8 Moray Growth Deal projects into delivery. Community Wealth Building Strategy approved by Committee; however resourcing challenges are restricting delivery of actions. The Local Employability Partnership Moray Pathways continued to support individuals into fair and sustainable jobs, more recently assisting employees affected by the closure of St Giles Centre. Median gross weekly earnings by place of work at £688.80 is on an improving trend, albeit remaining below the national average if £739.70. Latest data for 2024 reported 14.0% of people earned less than the living wage, below the family group average but remaining above the national average. Annual Survey of Hours and Earnings provisional results report the gender pay gap has widened. Environmental Levelling Up funding was confirmed in the UK Government’s November budget announcement; delivery of elements of the Elgin City Centre Masterplan is underway. The Strategic Housing Investment Plan, approved by Committee in November 2024 will enable the delivery of housing investment and affordable housing supply programmes. Tackling the affordability and standard of our learning estate is progressing as planned on longer term design and construction projects with engagement and consultation completed in affected associated school group areas. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) √ Policy and Legal √ Financial √ Risk √ Staffing √ Best Value and Transformation √ Page 103
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Property √ Information Communications Technology/Digital √ Equalities. Social Inclusion and Economic Impact √ Climate Change and Biodiversity Impact √ 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☒ Tackle Poverty and Inequality. ☒ Build Stronger Greener Vibrant Economy. ☒ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☒ Developing a diverse, inclusive, and sustainable economy ☒ Building a better future for our children and young people in Moray. ☒ Empowering and connecting communities. ☒ Improving wellbeing of our population 6.3 Policy and Legal Consideration was given to relevant policy and legislative requirements and direction in its preparation. The Plan sets out direction for the Council which may influence the development of future policy and this will be reported where appropriate. 6.4 Financial The Corporate Plan recognises that the council makes difficult decisions to continue to work within budget constraints. Setting out priorities assists in making those decisions. 6.5 Risk The Corporate Plan employs robust risk management arrangements to the decision- making process that will be used in the management and monitoring of the plan. It is increasingly important that there is strong political leadership, direction and resilience in the pursuit of the corporate agenda. 6.6 Staffing There are no staffing implications arising from this report. Any realignment of resources as the Council’s business is reviewed may lead to workforce implications in future which will be reported when relevant. 6.7 Best Value and Transformation The Accounts Commission Direction 2021 requires council’s to report a range of information to show improving local services and local outcomes and demonstrating best value. Page 104
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6.8 Property There are no property implications arising from this report. 6.9 Information Communications/Technology/Digital There are no information communications, technology, digital implications arising from this report. 6.10 Equalities, Social Inclusion and Economic Impact The Council’s ongoing commitment to equalities is reflected in the Corporate Plan. 6.11 Climate Change and Biodiversity Impacts The Council’s ongoing commitment to climate change and biodiversity is reflected in the Corporate Plan. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Corporate Leadership Team and Heads of Service and any comments made have been incorporated into the report 8. BACKGROUND PAPERS 8.1 Corporate Plan 2024-25 – Actions Corporate Plan 2024-25 – Performance Indicators Page 105
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APPENDIX 1 Corporate Plan > 2029: Progress Update 2024-25 Priority: Tackle Poverty and Inequality Key Performance Indicators Target Benchmarking Comparator Averages 2022/23 2023/24 2024/25 Short term trend Proportion of children living in poverty (after housing costs) 20.8% 23.1% Family Group 23.9% N/A N/A Literacy Attainment Gap (P1,4,7 Combined) – percentage point gap between the least deprived and most deprived pupils 23.7% 23.7% Family Group 32.1% N/A N/A Numeracy Attainment Gap (P1,4,7 Combined) – percentage point gap between the least deprived and most deprived pupils 20.3% 20.3% Family Group 26.6% N/A N/A Percentage of pupils achieving expected level in Literacy (P1,4,7 Combined) 77.1% 72.8% Family Group 67.9% 70.6% N/A Percentage of pupils achieving expected level in Numeracy (P1,4,7 Combined) 82.9% 78.9% Family Group 75.5% 76.5% N/A Percentage of pupils gaining 5+ awards at Level 5 62% 64% Family Group 62% 62% N/A Percentage of pupils gaining 5+ awards at Level 6 33% 36% Family Group 28% 30% N/A Overall Average Total Tariff 837 873 Family Group 834 825 N/A Percentage of pupils entering Positive Destinations 95.2% 95.2% Family Group 95.1% 93.8% N/A Desired Outcome Due Date Latest Status Update Progress (cumulative) Status Icon Progress made ‘Go to Green’ Plan TACKLE POVERTY AND INEQUALITY – Overall Progress 31-Mar-2026 Progress against planned work to complete by due date (year) March 2025 – 62% (6 actions, 2 complete) March 2026 – 37% (11 actions, 3 complete) 46% Maximise household income by working with partners to ensure financial inclusion services have maximum reach 31-Mar-2026 Child poverty data set established and informing improvement activity. Supports for those experiencing poverty mapped and distributed across Moray to Roll out Financial Inclusion Pathway to other relevant child-based NHS teams to further increase sign posting and referrals for parents of children under 5, data capture to continue to 33% Page 106
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clearly articulate support available. identify barriers, additional training to Health Visitors around routine enquiries for financial worries to be confident families are getting everything they are entitled to. Thereafter evaluate and assess impact Early intervention addressing whole family well-being to ensure that children can reach their full potential 31-Mar-2026 Pre-school children supported as part of transition planning for primary 1. Universal and targeted programmes of support in place in primary and secondary schools. Early indication data used to strengthen challenge and support visits. Improvement attainment in some measures. Research based work to explore parents view on family support needs completed. PEEP learning together programme model in place through commissioning process. Recruitment to manager post to coordinate development of family support in Moray and bring provision together to outline support pathway and identify gaps in service. Funding pooling across partnership to ensure long term sustainability for parent’s support pathway. Roll out PEEP learning together programme across Moray Partnership to maximise opportunities to gain qualifications leading to employment in childcare. 52% Getting it right for every child so that we continue to improve attainment for all 30-Jun-2025 Focus on Leadership of Change to support schools and early learning centres to reflect inwards and outwards. Improvement across some attainment measures. Continue improvement at both Broad General and Senior Phase identified through ACEL and LGBF measures. 100% Page 107
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Priority: Build Stronger Greener Vibrant Economy Key Performance Indicators Target Benchmarking Comparator Averages 2022/23 2023/24 2024/25 Short term trend Proportion of 16-29 year olds within Moray Data only 16.9% Scotland 14.4% 14.6% N/A Moray median weekly earnings – by place of work (ONS – ASHE based on provisional data for 2024 – aligned with SLAED indicator) Data only £739.70 Scotland £619.50 £647.20 £688.80 Moray median weekly earnings – by place of residence (ONS – ASHE based on provisional data for 2024 – aligned with SLAED indicator) Data only £740.00 Scotland £509.80 £647.10 £638.60 Proportion of people earning less than the living wage 11.4% 9.4% Family Group 13.8% 14.4% 14.0% Gender Pay Gap – Moray being place of work (ONS – ASHE based on provisional data for 2024 - aligned with SLAED indicator) Data only 9.2% Scotland 7.6% 12.5% 16.3% Desired Outcome Due Date Latest Status Update Progress (cumulative) Status Icon Progress made ‘Go to Green’ Plan BUILD STRONGER GREENER VIBRANT ECONOMY - Overall Progress 31-Mar-2026 Progress against planned work to complete by due date (year) March 2025 – 63% (8 actions, 4 complete) March 2026 – 66% (1 action, 0 complete) 63% Progress Moray Growth Deal: bring the remaining Moray Growth Deal projects into delivery 30-Jun-2025 Increased public transport passenger journeys, reduced environmental impact of transport in the area. 7 of 8 Moray Growth Deal Projects entered delivery phase. Phase 2 launch of Bus Revolution m:connect. Replacement Growth Deal Project for MAATIC. 83% Delivery of the Community Wealth Building Strategy and Action Plan 31-Mar-2025 Community Wealth Building Strategy 2024 and Action Plan approved. Constraints around delivery of Strategy due to resourcing, recruitment to CWB Officer post commenced. Go live of Community Identified Benefits list for Moray following officer appointment. 30% Improve access to fair work, employment and training opportunities 31-Mar-2025 Local Employability Partnership Moray Pathways supported individuals into fair and sustainable jobs through Additional promotion of parents’ service to increase access to grants/allowances through Moray Pathways. 66% Page 108
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projects aimed at tackling child poverty, improving access to community hubs and supporting people with disabilities. Employability Child Poverty Officer appointed and promoting access, support provision for those aged 15 years and over no longer in Education. Data gathering and preparatory work completed by HIREP Childcare Working Group. Increased childcare service provision and reduced costs to families secured because of collaborative working between 3rd sector, m:connect and Employability. Progress collaborative development of affordable wrap around childcare pilots in Buckie and Forres. Upscale wrap around childcare throughout Moray following learning from tests of change. Enable more people to work by supporting access to affordable childcare 31-Mar-2025 Progress for Parents project supported 27 individuals accessed schools aged childcare, learning and employment through Moray Employer Recruitment Scheme (MERI), with most sustaining their 6-month placement. Further minimise the barrier to people working such as childcare, transport issues, training and qualifications, language skills and confidence. Develop options on School Aged Childcare provision presented to the Board in June 2025. 40% Page 109
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Priority: Build Thriving Resilient Empowered Communities Key Performance Indicators Target Benchmarking Comparator Averages 2022/23 2023/24 2024/25 Short term trend Town Vacancy Rates 9.0% 13.1% Family Group 10.6% 14.1% N/A Number of new Community Action Plans in place 3 N/A 3 3 N/A Percentage of Council services who have devolved funding to PB processes 100% N/A 36% 36% 36% Number of affordable housing completions at end of current financial year Data only N/A 146 97 85 Percentage of schools that are rated B or better for condition 50.9% N/A 46.3% 41% N/A Percentage of schools that are rated B or better for suitability 100% N/A 98.1% 100% N/A CO2 emissions area wide per capita Data Only 5.5 Family Group 4.64 N/A N/A CO2 emissions within scope of LA per capita Data only 5.17 Family Group 6.94 N/A N/A Desired Outcome Due Date Latest Status Update Progress (cumulative) Status Icon Progress made ‘Go to Green’ Plan BUILD THRIVING RESILIENT EMPOWERED COMMUNITIES - Overall Progress 31-Mar-2029 Progress against planned work to complete by due date (year) March 2025 – 48% (3 actions, 1 complete) March 2026 – 46% (8 actions, 0 complete) March 2027 – 34% (6 actions, 0 complete) March 2029 – 21% (2 actions, 0 complete) 40% Delivery of the Levelling Up Fund elements of the Elgin City Centre Masterplan 31-Mar-2026 UK Government funding confirmed in November, and Memorandum of Understanding signed, and Programme Manager recruited. Significant investment in South Street regeneration project. Progress for the sawmill site, Creative Arts Centre and Cooper Park toilets projects within extended timeline for spend of March 2027. 10% Delivery of Town Centre Improvement Plan & Annual Report 31-Mar-2025 Update on Town Centre Regeneration Projects and Delays in confirmation of funding and Planning resourcing. 15% Page 110
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Funding provided to Committee. Coordination of Town Centre regeneration projects and securement of funding for proposals. Plans reflected in new ‘place- based’ Local Development Plan. Take a partnership approach to locality planning in priority areas of Moray to enable people to influence services and develop community action 31-Mar-2026 Annual report from Localities work submitted to Community Planning Board meeting in March who reaffirmed their collective support for Buckie and New Elgin. Learning Estate engagement progressing as planned. Young people PB engagement around open spaces in Forres and allocation of Corra Trust funding. Digital Engagement platform commissioned. Participatory Budgeting subject to a change of approach with confirmation of activity and spend provided by services. 44% Delivery of the Housing. Investment and Affordable Housing Supply programmes 31-Mar-2025 Strategic Housing Investment Plan (SHIP) approved by Committee. Delivery of Housing, Investment and Affordable Housing Supply Programmes to increase the supply of affordable housing. 100% Tackle the affordability and standard of our learning estate to ensure sustainability while meeting climate requirements 31-Mar-2029 Planned work progressed on Elgin High School, Forres Academy. Options appraisal prepared for Buckie High School and planning for progress. Extensive consultation across associated school groups completed. Continued design and construction of learning estate programme. Update options to manage Elgin South primary school capacity requirements 37% Page 111
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Priority: Delivery Framework Desired Outcome Due Date Latest Status Update Progress (cumulative) Status Icon Progress made ‘Go to Green’ Plan STRATEGIC DELIVERY FRAMEWORK – Overall Progress 31-Mar-2028 Progress against planned work to complete by due date (year) March 2025 – 81% (8 actions, 4 complete) March 2026 – 53% (2 actions, 1 complete) March 2027 – 60% (1 action, 0 complete) March 2028 – 20% (1 action, 0 complete) 70% Financial Planning 30-Jun-2025 Capital Plan and Revenue Budget approved and financial planning in place to ensure future financial sustainability. Further develop mainstream Participatory Budgeting approach. 75% Workforce Strategy 31-Mar-2025 Indicative strategy with phased approach to take account of management review. Planned work on recruitment and retention activities affected by resourcing issues but progressing out with original due dates. 83% Digital Strategy 31-Aug-2027 Improved efficiency and effectiveness in the delivery of services with the continued expansion of online forms. Pilot programme of Copilot running. Further develop Data Strategy and Action Plan. 28% Transformation Projects Transformation Strategy Development update submitted to Moray Council in August 2024 (item 6a refers) Performance Management Framework 31-Dec-2024 Timely reporting that identifies issues and contributes to improvement. PSIF pilot undertaken. Roll out PSIF across council services not participating in any other self-assessment activities. 92% Page 112
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Chief Executive Report No: HR010/25/FG/KC Author: Frances Garrow Contact Email: hr@moray.gov.uk Subject: Public Performance Report 2024-25 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to ask Council to consider the Public Performance Report (PPR) 2024-25 which reports progress and performance of Council services against Corporate Plan 2024-2029 priorities in a format accessible to the public. 1.2 This report is submitted to Council in terms of Section III (A) (4) of the Council’s Scheme of Administration relating to contributing to public performance reporting. 2. SUMMARY 2.1 The Public Performance Report 2024-25 reports on progress against Corporate Plan Priorities. With the agreement of the Council, the report will be published on the Council’s website. 3. RECOMMENDATIONS 3.1 It is recommended that the Council: i) Note the revised format; ii) Consider and approve the Public Performance Report 2024-25 which reports Council performance and progress against 2024-2029 priorities; and iii) Agree the PPR for publication on the Council website Author Name Frances Garrow, Head of HR, ICT and Organisational Development Kirsty Craig, Senior Communications Officer Item 12. Page 115
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4. BACKGROUND AND CONTEXT 4.1 The Accounts Commission has a statutory power to define the performance information that Councils must publish for performance comparison and benchmarking purposes. The Commission issues a Statutory Performance Information (SPI) Direction to Councils which sets out the performance information that Councils require to publish. This must include progress against improving local services and outcomes and demonstrating best value and is to be presented in an accessible style for citizens and communities. 4.2 The Council’s Performance Management Framework sets out the arrangements to report on progress against the strategic objectives, including those in the Council Corporate Plan and local government benchmarking information from appropriate sources (e.g. Local Government Benchmarking Framework LGBF)). These elements of public performance reporting throughout the year (as noted below) are drawn into an annual public performance report presented in a more user-friendly format that is published online each year. • Corporate plan annual progress monitoring (also on Council agenda for this meeting) • Local Outcomes Improvement plan monitoring • Reporting on partnership plans and strategies (e.g. Children’s Services Plan, CLD Strategy) • Service plan 6 monthly reporting • LGBF annual reporting 4.3 Throughout 2024-25 the Council has continued to respond to the Accounts Commission’s Best Value Assurance requirements as contained in the Best Value Action Plan agreed by full Council on 28 April 2024 with quarterly updates to Corporate Committee on 5 November 2024, 28 January 2025 and 10 June 2025. 5. PROPOSALS 5.1 The Annual Public Performance Report 2024-25 is the first in a revised format that is designed to be more accessible and easy to read in the form of a webpage. By presenting the report as a webpage the data can be updated in real-time when it is available to ensure the most up-to-date performance information is available to the public and interested parties. 5.2 The report draws from information that has been reported to Council or Committee throughout the year for performance monitoring and scrutiny to provide an overall appraisal of performance of Council services, performance data and summarises the actions that have been taken to progress corporate plan priorities with a continued focus on outcomes. 5.3 The information within the Public Performance Report shows a number of areas where local services are improving and those identified for further improvement as reported to, and scrutinised by, Council throughout the year. Key trends are highlighted and presented in a visually appeal way for public awareness. 5.4 There are a number of areas where the LGBF performance results were not available when the reports are prepared, as reported to Corporate Committee on 22 April 2025. Similarly, Page 116
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any areas where performance results are not available for this report will be updated on the webpage when they become available. 5.5 The target audience for the PPR is the public and the media. For that reason, the new style of PPR was tested with key media contacts for feedback. Responses received stated the webpage was easier to navigate than the previous document version; statistics and trends were easy to pick out and comparisons were useful. While the split between narrative and data was welcomed the narrative was still thought to be in ‘Council speak’, this has now been reviewed further. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) √ Policy and Legal √ Financial √ Risk √ Staffing √ Best Value and Transformation √ Property √ Information Communications Technology/Digital √ Equalities. Social Inclusion and Economic Impact √ Climate Change and Biodiversity Impact √ 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☒ Tackle Poverty and Inequality. ☒ Build Stronger Greener Vibrant Economy. ☒ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☒ Developing a diverse, inclusive, and sustainable economy ☒ Building a better future for our children and young people in Moray. ☒ Empowering and connecting communities. ☒ Improving wellbeing of our population 6.3 Policy and Legal The Council publishes an annual Public Performance Report to stakeholders. Page 117
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“Public Performance Reporting should give stakeholders information that allows them to make informed judgements about public services, to contribute to decisions about what standards of service should be pursued, and to challenge performance in the interests of future service development. To be productive PPR has to involve the right information going in the right way to the right people at the right time.” Source: Statutory guidance (The Local Government in Scotland Act 2003 Best Value Guidance) 6.4 Financial There are no financial implications arising from this report. 6.5 Risk There are no risk implications arising from this report. 6.6 Staffing There are no staffing implications arising from this report. 6.7 Best Value and Transformation The PPR provides an update on the Council’s progress on Best Value and Transformation. 6.8 Property There are no property implications arising from this report. 6.9 Information Communications/Technology/Digital There are no ICT, technology or digital implications arising from this report albeit the use of a web page format for improved ease of use is noted. 6.10 Equalities, Social Inclusion and Economic Impact There are no equalities, social inclusion or economic impacts arising from this report. 6.11 Climate Change and Biodiversity Impacts There are no climate change and biodiversity impacts arising from this report. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Corporate Leadership Team and Heads of Service and any comments made have been incorporated into the report 8. BACKGROUND PAPERS 8.1 There are no background papers. Page 118
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Economy, Environment and Finance) Report No: EGD018/25 Author: Claire English Contact Email: Claire.english@moray.gov.uk Subject: Cooper Park Public Trust – Petition to Court of Session 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to ask the Council for approval to seek to petition the Court of Session to vary the Cooper Park Public Trust terms in support of the long-term sustainability of the park and its assets. 1.2 This report is submitted to Council in terms of Section II (5) of the Council’s Scheme of Administration relating to any enactment, alteration or revocation of any Orders, Regulations, By-laws or Schemes 2. SUMMARY 2.1 The grounds now known as Cooper Park and the mansion house Grant Lodge are subject to the conditions of a Deed of Gift from George A Cooper in 1903 (included as Appendix 1), now known as the Cooper Park Public Trust. The Council, in its role as a trustee, is responsible for the upkeep of Cooper Park and its assets, including Grant Lodge, and cannot pass on responsibility to a third party without a change to the trust terms. 2.2 The terms of the 1903 Deed of Gift restricts the use to which Grant Lodge can be put, and declares the lands disponed as a public park or pleasure ground for the use and enjoyment of the inhabitants of Elgin. The Deed denies the Trustees the right to sell or let on long lease the whole or any part of the subjects of the gift. A plan of the Land which is subject to the terms of the Trust is included as Appendix 2. 2.3 Existing sports grounds and associated buildings in the park are currently operated and maintained by local community groups through various informal and formal arrangements. These arrangements, many of which are historic, may not strictly comply with the Deed of Gift. The council is also in receipt of capital funding from Scottish Government and UK Government to make improvements to areas of the park and Grant Lodge. These projects and relationships are overseen by teams across the council including the Sport and Culture Service, Strategic Planning and Development covering Levelling Up Fund (LUF) and potential projects through the Elgin Neighbourhood Board (ENB) as well as the Moray Growth Deal (MGD). Item 13. Page 119
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2.4 Given the current pressures facing the authority, and in the interest of long-term sustainability and public benefit, the preferred approach for both existing and proposed uses of land and buildings in the park is to seek to have the ability to agree longer term lease or asset transfer arrangements with suitable organisations. As such, authority is sought to lodge a petition in the Court of Session to vary the existing Trust terms to enable the council to enter into a range of legal agreements. These would be to support the MGD and LUF projects relevant to Grant Lodge /Cooper Park and to support various community/sporting groups and seek to secure the ongoing viability of Grant Lodge and the wider Cooper Park. 3. RECOMMENDATIONS 3.1 It is recommended that the Council agree to: i) authorise the Legal Services Manager to instruct external legal agents to petition the Court of Session seeking to vary the terms of the Cooper Park Trust to enable the Council to enter into appropriate legal agreements, including longer term leases, to support the MGD and LUF projects for Grant Lodge/Cooper Park and to enable support for other parties with interest in facilities across the Cooper Park; and ii) delegate authority to the Legal Services Manager to approve the final petition for submission to the Court of Session so that the terms of the Trust may be varied as outlined in the report. Claire English Senior Project Officer – Cultural Quarter 4. BACKGROUND AND CONTEXT 4.1 The title to the Mansion House known as Grant Lodge, along with its grounds, now Cooper Park was conveyed by Deed of Gift in 1903 by Sir George Alexander Cooper in favour of the Lord Provost, Magistrates, and Councillors of the City and Royal Burgh of Elgin, acting on behalf of "the whole body and community of said City and Royal Burgh and their successors in office as representatives." These assets are now held in trust by the Cooper Park Public Trust. 4.2 The terms of the 1903 Deed of Gift presents as a Free Gift to the community of Elgin the property known as Grant Lodge and Grounds as Public Park. The donor ‘at my own expense…to convert the Mansion House of Grant Lodge into a Public Library and Reading Rooms and a Museum of Arts and Industry for the use and benefit of the inhabitants of Elgin’ and declaring the lands disponed as a public park or pleasure ground for the use and enjoyment of the inhabitants of Elgin. The Deed of Gift further directs the Trustees ‘that it shall not be in their power at any time to give off feus or sell or let on long lease the whole or part of the same’…and should the ‘Town Council or any other body coming into their place contravene….by alienating or attempting to alienate in any way the whole or part of the subjects’ this would be considered a breach of trust. 4.3 On 16 November 2021 the Planning and Regulatory Services Committee approved the Elgin City Centre Masterplan (ECCM) which sets out a long-term programme of aspirational projects to ensure Elgin City Centre is a prosperous, attractive and healthy place (para 12 of the minute refers). The approved Masterplan includes four core packages of interventions, of which Cooper Park and the Cultural Quarter (CQ), Page 120
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including Grant Lodge, are two. 4.4 Since approval of the ECCM positive progress has been made towards realising these long-term ambitions. Moray Council is now in receipt of funding from the UK and Scottish Government through The Moray Growth Deal and the UK Government’s Levelling Up Fund (LUF) to make improvements to various elements of Cooper Park, including Grant Lodge, for the purposes of regeneration, economic development and community benefit. Council received confirmation that LUF had been awarded on 20 Nov 2023 and the CQ Full Business Case was approved by Moray Council on 4 December 2024, (para 25 of the minute refers), subject to a further report on Grant Lodge to Council in Autumn 2025. Following expert advice and previously reported in relation to the MGD Cultural Quarter, the preferred model to ensure the viability of the new facilities created will be to agree operational leasing agreements with suitable organisations. Additionally, the Elgin Neighbourhood Board are also considering potential projects to support Cooper Park as a ‘destination park’ and have approved funding for the preparation of a Cooper Park Masterplan to ensure projects are complementary, connected, and do not compromise existing activity or use of the park for major events. 4.5 In terms of existing activity in the park, sports grounds and associated buildings are currently operated and maintained by local organisations/community groups and these relationships are overseen by the Sport and Culture Service. This team has identified that these existing arrangements (including tennis courts, bowling club and community sports hub) are very historic and vary in governance arrangements and a renewal of agreements is required to enable these facilities to be managed by the community to aid their sustainable future as the Council do not have the capital/revenue resource to operate these within current budget. A variation of the Trust Deed would be required to gain permission to put these arrangements in place. These would be arrangements which would still seek to respect the aim of the Trust as set out in paragraph 4.9 below. Without the variation of this historic deed the impact could be that clubs have to relocate activity from the park, with an impact on public accessibility, social, health and well-being impacts and resource available for upkeep and maintenance. 4.6 Funding attached to developing the park must meet the required timescales of external funders (delivery for LUF due by the end of March 2027, delivery for MGD projects by 2031). The Council must also be able to give community organisations running existing facilities formal arrangements soon to avoid the risk of aging memberships and/or uncertainty for groups leading to withdrawal of activities. To avoid associated assets falling into disrepair at potential cost to the council it is also imperative to put a sustainable solution in place as soon as possible. 4.7 Over the years the Council has sought various pieces of advice on the conditions attached to the Cooper Park Public Trust. The overarching barrier to future sustainability and viability which must be addressed in the current day is to vary the clause which prohibits long lease arrangements. 4.8 As part of the Moray Growth Deal CQ the team sought advice and quotes for legal support required to deliver the Grant Lodge project – including a variation of the Cooper Park Public Trust. This was quoted at c.£30k which is incorporated into the funded project budget and estimated to take 6-8 months to complete. Officers would now like to widen the scope of the works proposed to incorporate the requirements of other teams within the council to enable a holistic approach to facilities within the wider Cooper Park whilst also overcoming this critical barrier to sustainability for park operations in the long term. It is considered beneficial to seek to address these wider issues in one petition to the Court of Session. This will also avoid incurring additional Page 121
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cost for multiple petitions. 4.9 In 1994, the Court of Session approved a change to the purposes for Grant Lodge. The 1994 approval sets a precedent that a variation is possible, as long as proposals meet the overarching condition of providing public benefit to the inhabitants of Elgin. It is considered that each of the projects mentioned in this report share this overarching aim. Opinion on the matter sought by the council in 2020 considered that whilst the existing permitted use from the 1994 petition for Grant Lodge was largely in line with proposals to refurbish the building, maintain public access and make room available for social and heritage use, a fresh petition to vary the Trust by way of a cy pres scheme, which allows the use of a charitable asset to a purpose as close as possible to the original purpose if the original terms are no longer feasible, would be required should the council proposal to sell or lease any part of the site to a third party operator. 5. PROPOSALS 5.1 Authorise the Legal Services Manager to instruct external legal advisors to progress and submit a petition based on the agreed requirements across council services. This work would be funded from the approved capital budgets relating to the MGD and the LUF. 5.2 Ensure that any petition submitted to the Court of Session to vary the Cooper Park Public Trust to allow leasing of Grant Lodge/parts of Cooper Park is on the basis that the proposed use continues to deliver public benefits to the inhabitants of Elgin. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☒ Build Stronger Greener Vibrant Economy. ☒ Build Thriving, resilient, empowered Communities. Page 122
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Delivery of the Moray Growth Deal and Levelling Up Fund are priorities of the Corporate Plan. The wider proposals contribute to the Corporate Plan priorities of driving economic development to create a vibrant economy for the future, empower and support communities to build capacity, provide opportunities for people to achieve their potential throughout their lives, and contribute towards creating a sustainable council that provides valued services to our communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☒ Developing a diverse, inclusive, and sustainable economy ☒ Building a better future for our children and young people in Moray. ☒ Empowering and connecting communities. ☒ Improving wellbeing of our population 6.3 Policy and Legal The Council, in its role as a trustee, is responsible for the upkeep of Cooper Park and its assets, including Grant Lodge, and cannot pass on responsibility to a third party without a change to the trust terms. The proposals set out provide a solution for the council to make mutually beneficial agreements with suitable organisations which will secure the future sustainability of the park and its assets whilst continuing to deliver benefit to the public in line with the corporate plan and the local outcome improvement plan. 6.4 Financial The financial implications of this report are the costs associated for legal representation to submit a petition to the Court of Session to vary the terms of the Cooper Park Public Trust. Funds are allocated within the MGD CQ and LUF funded projects to carry out this work. If the petition for the variation of the Cooper Park Public Trust is successful, this should reduce the ongoing financial responsibility for the park and associated assets for the council. Taking a comprehensive approach covering existing sports groups should also avoid additional unbudgeted expenditure being incurred to regularise existing arrangements. Page 123
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One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Economic Growth and Development – MGD and LUF MGD CQ Budget LUF Budget 2025-2026 20262-2028 (subject to process requirements) £30,000 Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments NA NA NA NA NA NA 6.5 Risk Not progressing with this proposed work could risk the viability of both existing and planned activities and facilities in Cooper Park and compromise the delivery of MGD and LUF projects. 6.6 Staffing No staffing implications. The specialist nature of the legal work required means external legal advisers need to be instructed. 6.7 Best Value and Transformation Taking a joint approach to this piece of work presents best value to the council where the same action is required by a number of services/projects. 6.8 Property The property implications are set out in the body of the report. 6.9 Information Communications/Technology/Digital No implications. 6.10 Equalities, Social Inclusion and Economic Impact There would potentially be impacts if the trust deeds cannot be amended to enable long leases to be provided. 6.11 Climate Change and Biodiversity Impacts None. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Depute Chief Executive (Economy, Environment and Finance, Head of Economic Growth and Development (Acting), Legal Services Manager, Strategic Planning and Development Manager, Sport and Culture Service Manager, Property Asset Manager, Levelling Up Fund Programme Manager, Chief Financial Officer and Democratic Services Manager and any comments made have been incorporated into the report Page 124
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8. BACKGROUND PAPERS 8.1 Appendix 1 - Cooper Park Public Trust - Cooper Park Deed of Gift 1903 8.2 Appendix 2 - Cooper Park Public Trust - Elgin Cooper Park Identifying Land and Common Good Trust Page 125
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Economy, Environment and Finance) Report No: EGD017/25/AC Author: Amy Cruickshank Contact Email: Amy.cruickshank@moray.gov.uk Subject: The Link: Your Community Space 1. PURPOSE ☒ For Decision ☐ For Information 1.1 This report seeks approval to allocate funds to extend the lease of a newly established community hub in the New Elgin area for a further 6 months from October to March 2026. 1.2 This report is submitted to Committee in terms of Section III of the Council's Scheme of Administration relating to the new community space. 2. SUMMARY 2.1 This report provides an update on the progress of The Link since opening and seeks approval of earmarked funds to extend the lease for a further 6 months. The Link has quickly established itself as a valued local resource, successfully engaging residents across all age groups. Continued community input, volunteer development, and targeted programming to meet outcomes are central to its growing success. Future priorities include supporting the volunteers to set up a constitution and charitable status to ensure sustainability beyond the funding support from the local employability partnership. 3. RECOMMENDATIONS 3.1 It is recommended that Council approve the allocation of £17,500 previously earmarked funds to extend the lease of a new community hub in the New Elgin area for a further 6 months. Author Name: Amy Cruickshank Job Title: Employability Team Manager Item 14. Page 137
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4. BACKGROUND AND CONTEXT 4.1 A report was submitted to Council on 27 March 2024 highlighting that the Moray Pathways Local Employability Partnership (LEP), the New Elgin Community Plan group and members of the community safety partnership joined forces to plan for a new community space on Southfield Drive, New Elgin. The LEP identified a need to support the development of new community spaces in key localities, and this matched with a top priority from local residents from New Elgin. This is also contained within the New Elgin Community plan. Approval was granted by the committee to utilise employability funding to fund a 1-year lease from the date of opening (para 7 of the minute refers). 4.2 From March 2024 a series of community engagement events took place to plan the development of this facility, and a local steering group named the new space, “The Link: Your Community Space”. The new space was officially opened on 30 November 2024. 4.3 Progress To Date: The new community space was opened on 30 November 2024 and the opening involved a light show, Santa Grotto and a range of partners offering engaging activities during the community event. The event was also supported by the neighbouring Deli café and refreshments were provided. A total of 230 local people of all ages attended the event and feedback was gathered and volunteers recruited. 4.4 A new steering group has been formed, and 14 volunteers have signed up to help with the running of the space. It has been agreed that this facility will be inclusive to all ages of the community and during its first phase it will operate as a daytime drop-in facility (9:30-1:30pm) and a range of taster sessions. This will provide time for further engagement to take place to increase the community involvement in the running of the space and identify what activities would be the most beneficial. 4.5 In December 2024, a drop-in took place 5 mornings a week and was staffed by volunteers and partner organisations. A total of 36 people attended and a further 4 volunteers were recruited to the steering group. A family drop-in has been established to take place on a Monday afternoon with an average of 6-12 local families attending on a regular basis. 4.6 A Knit and Natter craft group has been established for all ages and abilities has been identified as an opportunity to increase community engagement, support adults who are isolated in the community and develop skills. Since February the group has grown to a regular 12-15 members. 4.7 S1-S6 pupils from the local area have identified an interest in creative arts taster activities taking place during the evening on a weekly basis and this commenced in March 2025. This project is supported by the Moray Council Youth Work Team and the MADE creative network. A total of 6-10 young people from Elgin High School are attending on a regular basis and a number of these young people are dis-engaged from learning and services have struggled to engage with them. Page 138
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4.8 The venue is now open for room bookings, open to partner organisations across the Community Learning and Development (CLD) and LEP partnership. Bookings are open for activities and events that will benefit the local community and not available for purposes that does not involve local residents. There has been a lot of interest from local partner organisations keen to use the space to engage with local people who they support in the community. 4.9 Young people (16-25 years) from the local area and are keen to take part in an Explore personal development employability support programme. This programme is co- ordinated jointly by the Moray Council Employability Team, Youth Work Team and LEP partner providers, the programme is aimed at young people who are unemployed or economically inactive. 4.10 Volunteer Development: The volunteers involved in the steering group will be supported with training opportunities to meet their needs and develop their skills. The CLD team will support the volunteers to set up a constituted group for the project and to support longer term sustainability of the project. 4.11 A varied programme of activities was delivered in the Mid-term February holidays and the Easter holidays and this included the following: Make it Mondays (Crafts and family drop-in), Table Top Tuesdays (Board games and STEM activities), Feel Good Fridays (Wellbeing activities and a mix of games and crafts) and the holidays were concluded with a Duck Race at the Linkwood Burn. A total of 44 families and 134 residents participated in the activities over the duration of the holidays. As a result of this successful programme, a themed approach is to be continued and will be reviewed in June. The themes for the next phase are as follows, Make it Mondays, Table-top Tuesdays, Knit N Natter Wednesdays, Digi Know Thursdays and Feel Good Fridays. 4.12 In partnership with a local retailer at the Premier Store (New Elgin Service Station), the community have expressed the need for a food larder, and this will be developed and launched in the coming months. 4.13 The Press and Journal recently wrote an article about the progress so far with the new hub, click on this link : https://www.pressandjournal.co.uk/fp/news/moray/6721249/the-link-new-elgin- community-hub/ 5. PROPOSALS 5.1 Initial funding for the first 12 months of the lease was approved in March 2024 (para 7 of minute refers). This was approved from the Employability ear-marked reserve initially set up to fund Moray Employer Recruitment Incentive (MERI)commitments funded from the Scottish Government’s Young Person’s Guarantee scheme. This particular scheme ended in 23-24 and the underspend of £102,000 was ear-marked for further Employability activities including the lease costs for the first 12 months of the Community Hub. The approved lease and associated committed costs to be funded from this reserve are expected to be iro £17,500. This would leave a balance in the reserve of £62,777, which could provide adequate funding for a further 6 months lease from October - March 2026. Further funding for an additional 2 years was requested and approved by the Elgin Long Term Town Board. However, due to the funding being paused and re-introduced as Page 139
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the Elgin Neighbourhood Fund this future funding is not guaranteed. Funding proposals for the continuation of the hub lease for a further 2 years is proposed to be included in the revised investment plan. It is anticipated that the board will make a decision on the investment plan in September 2025. The investment plan will then be presented to committee in November and submitted to the Scottish Government by the end of December 2025. There is no set date for a decision but as spend will commence in April 2026 it is anticipated that approval of the investment plan will be known by late February 2026.The new prospectus for the Elgin Neighbourhood fund has a greater focus on neighbourhood and socio-economic challenges and this aligns with the focus of this new community space. 5.2 The volunteers within the new steering group are motivated to become an independent organisation and are in the early planning stages of setting up the project as a charity. The additional 2 years funding will provide an adequate period of time to get established and apply for funding for the future sustainability of the hub. 5.3 Should the Elgin Neighbourhood Funding Proposal prove unsuccessful, a report will be put back to council to consider the options available to fund further extensions to the lease. 5.4 During 2024/2025, the local employability partnership invested in community outreach facilities across Moray and launched a Community Space Grant Fund. The following organisations benefited from this fund: Achiestown Village Council, Lossiemouth 2-3 Group, Lossiemouth Community Development Group, Earthtime West Lodge Project, The Loft Project (Keith), Elgin Sport Community Trust, Elgin Town Hall Digital Project, Forres Action Community Trust and Garmouth and Kingston Community Association. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. Page 140
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a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☒ Tackle Poverty and Inequality. ☒ Build Stronger Greener Vibrant Economy. ☒ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☒ Developing a diverse, inclusive, and sustainable economy ☒ Building a better future for our children and young people in Moray. ☒ Empowering and connecting communities. ☒ Improving wellbeing of our population 6.3 Policy and Legal The Council considers support for economic development issues on their merits, against the objective to facilitate sustainable economic growth and the desired outcomes of the Ten-Year Plan and Corporate Plan. The Moray Council is currently the tenant of the lease for the pilot phase and Property Services will collaborate with Legal to progress negotiations. 6.4 Financial The initial funding for the first 12 months of the lease was approved per para 4.1. This was approved from the Employability ear-marked reserve initially set up to fund MERI commitments funded from the Scottish Government’s Young Person’s Guarantee scheme. This particular scheme ended in 23-24 and the underspend of £102,000 was ear-marked for further Employability activities including the lease costs for the first 12 months of the Community Hub. The approved lease and associated committed costs to be funded from this reserve are expected to be in the region of £17,500. This would leave a balance on the reserve of £62,777, which could provide adequate funding for a further 6 months lease from Sep 25-March 26. Further funding has been requested from the Elgin Neighbourhood Fund and a decision is pending consideration. The funding proposal for the continuation of the hub lease for a further 2 years is anticipated to be included in the investment plan for the Elgin Neighbourhood Board and a decision will be made on 19 September 2025. Should the Elgin Neighbourhood Funding Proposal prove unsuccessful a report will then be put back to council to consider the options available to fund further extensions to the lease. One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Page 141
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Economic Growth and Regeneration £80,277 2025/26 £17,500 N/A Earmarked reserves for employability Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments N/A N/A N/A N/A N/A N/A 6.5 Risk It is intended that the Council would extend the lease of Unit 3 Southfield Drive, Elgin, for a further period of 6 months using the funds identified. A continuation of the lease will be at risk, pending the outcome of the revised investment plan for the Elgin Neighbourhood Fund. A funding application for 2 years was previously agreed by the Elgin Long Term Town Fund when the initial investment plan was submitted. 6.6 Staffing The tenant of the property is currently the Council and the Community, Learning and Development team within the Council have overall responsibility for the building, A multi- agency group comprising of public sector partners from the Moray Pathways partnership, CLD partnership and community members of the LOIP group to support all activities taking place. 6.7 Best Value and Transformation Not applicable 6.8 Property Approved officers will negotiate an extension of the lease as highlighted in this report. 6.9 Information Communications/Technology/Digital None 6.10 Equalities, Social Inclusion and Economic Impact Moray Pathways Local Employability Partnership target people who face inequalities and therefore there is no negative impacts found. 6.11 Climate Change and Biodiversity Impacts None 7. CONSULTATION 7.1 This report has been prepared in consultation with the Depute Chief Executive (Economy, Environment and Finance), the Acting Head of Economic Growth and Development, the Economic Growth and Regeneration Manager, the Head of Housing and Property, the Legal Services Manager, the Equal Opportunities Officer, the Chief Financial Officer and the Democratic Services Manager and any comments made have been incorporated into the report. Page 142
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8. BACKGROUND PAPERS 8.1 None Page 143
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Education, Communities and Organisational Development) Report No: EDU031/25 Author: Fiona Michie Contact Email: fiona.michie@moray.gov.uk Subject: Free School Meals Expansion – S1 to S3 Pilot 2025/26 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to consider and approve the participation of Keith Grammar, Keith and Milne’s High School, Fochabers in the Scottish Government’s Free School Meal (FSM) expansion programme, which aims to provide meals to some pupils whose families are in receipt of Scottish Child Payment (SCP) in S1 to S3 during the academic year 2025/26. 1.2 This report is submitted to Council in terms of Section III (D) (1) of the Council's Scheme of Administration relating to all the functions of the Council as an Education Authority. 2. SUMMARY 2.1 This report provides information on the Scottish Government’s FSM expansion programme, and to requests approval of the inclusion of Keith Grammar and Milne’s High within the pilot programme. 2.2 The Scottish Government is committed to eradicating child poverty and the FSM Programme is key to this aim. 2.3 The purpose of the programme is a new Test of Change phase of the programme, which aims to provide meals to some pupils whose families are in receipt of SCP in S1 to S3. 2.4 The Test of Change will be independently evaluated, and this will help the Scottish Government in its decision making and vision for the Free School Meal Programme’s continued growth. Item 15. Page 145
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3. RECOMMENDATIONS 3.1 It is recommended that the Council consider and accept the Scottish Government offer of £45,480 grant funding and approve Keith Grammar, Keith and Milne’s High School, Fochabers’ participation in the FSM expansion pilot programme. Fiona Michie Business Support Development Manager (Education) 4. BACKGROUND AND CONTEXT 4.1 All Local Authorities (LAs) have been involved in rolling out provision of meals to those in receipt of SCP in P6 and P7. 4.2 Scottish Government has identified £3m resource funding to implement and evaluate, a new ‘Test of Change’ phase of the FSM Programme, which aims to provide meals to some pupils whose families are in receipt of SCP in S1 to S3. 4.3 The pilot programme will run for the academic year 2025/26 and funding will be available for the provision of meals through grant support over financial years 2025/26 and 2026/27. There is no capital funding available to increase kitchen or dining capacity, and the pilot must be carried out within the current staff complement. 4.4 In Moray, many school dining rooms have seating issues and would require capital works to extend the capacity in order to accommodate an expansion of school meals. In addition, the pilot requires that the expansion is delivered within the existing staffing arrangements. Only the 2 of the 8 secondary schools within Moray can accommodate this as the other 6 would require additional staff to serve the pupils within the time allocation for the lunch provision within a school day, which means that they are not eligible for the funding for the pilot. However, there is the capacity to deliver the pilot in 2 of our 8 secondary schools (Keith Grammar and Milne’s High) without any building works and within the current staff resource. 4.5 Scottish Government invited applications to participate in the pilot programme. The Corporate Leadership Team considered this on 20 March 2025 and agreed to put Moray forward the two eligible schools, without commitment, and on the understanding, there would be no financial detriment to the Council by participating. 4.6 The Council has been selected as 1 of the 8 LAs to participate in the pilot. Scottish Government has selected 2 LAs in each of the 4 demographics of rural, urban, semi-rural and island. The other LAs that have been selected are Aberdeen, Fife, Glasgow, North Ayrshire, Shetland, South Lanarkshire and Western Isles. 4.7 Scottish Government suggest up to 100 newly eligible pupils in Keith Grammar and Milne’s High can benefit. Neither Scottish Government nor the Council has access to accurate SCP data at this time due to a pending data sharing agreement with Social Security Scotland. Therefore, the Scottish Government estimates are based on deprivation factors and projected meal uptake. Page 146
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4.8 The grant allocation to deliver the pilot in Keith Grammar and Milne’s High is £45,480, which has been calculated at £2.38 per pupil for food costs and disposables and is based on 100% attendance and uptake using the figures above. 4.9 The Council’s current secondary school food and disposables costs are £1.65 per pupil for a two course meal. Not all pupils have 100% attendance, and not all pupils use the canteen daily due to food choice preferences. The lower delivery cost and potentially lower uptake offers a contingency, which will ensure the pilot is delivered within the available budget. 4.10 All current FSM pupils are able to spend their FSM allowance at either lunch or morning breaks. The Scottish Government’s aim is that the funding is to provide a healthy lunch and is not designed for free spending at morning breaks. However, the Council is not being asked to change our current delivery model. 5. PROPOSALS 5.1 To consider and accept the Scottish Government offer of £45,480 grant funding to enable Keith Grammar and Milne’s High to participate in the FSM expansion pilot programme. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☒ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☒ Build Thriving, resilient, empowered Communities. Page 147
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b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☒ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☒ Improving wellbeing of our population 6.3 Policy and Legal None. 6.4 Financial The financial implications are set out in the body of the report. One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Catering £31,597 2025/26 £21,780 None Catering £13,883 2026/27 £9,570 None TOTAL £45,480 £31,350 £14,130 contingency 6.5 Risk The following risks are already identified and should be noted: • Grant funding is only available for the 2025/26 academic year and there will be pressure on Scottish Government to continue the funding and expand the programme to meet public expectations. • Some meal delivery adaptations may be needed in the use of the pre-order system at Milne’s High to manage queues, as this could discourage pupils from accessing meals. • Any increase in catering may have the potential to lose revenue, as paying pupils may avoid increased queues in favour of local shops. 6.6 Staffing None, however, the pilot will be independently evaluated to help SG in its decision making and vision for the FSM programme’s continued growth. Participating LAs will be required to work with the researchers, and the views of school staff and young people will be included in the evaluation. 6.7 Best Value and Transformation None. 6.8 Property None. Page 148
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6.9 Information Communications/Technology/Digital None, however there is a reliance on the Council’s cashless catering system to effectively manage meal pre-orders. 6.10 Equalities, Social Inclusion and Economic Impact Participation in the pilot supports the Scottish Government’s agenda to eradicate child poverty by offering access to a FSM. 6.11 Climate Change and Biodiversity Impacts None. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Chief Financial Officer, Head of Education (Chief Education Officer), Head of Environmental and Commercial Services, Democratic Services Manager and the Catering Manager, and any comments made have been incorporated into the report. 8. BACKGROUND PAPERS 8.1 www.gov.scot/news/delivering-free-school-meals/ Page 149
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Education, Communities and Organisational Development) Report No: GSP011/25/LR/TS Author: Lindsey Robinson Contact Email: elections@moray.gov.uk Subject: Polling Place Review – Consultation Feedback 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to note the comments received during the first round of consultation and to seek approval to go back out to consultation on the proposed revision to polling places as part of the statutory review. 1.2 This report is submitted to Council in terms of Section II (9) of the Council's Scheme of Administration relating to all election matters. 2. SUMMARY 2.1 Following a review of the comments received during the first stage of the statutory consultation, proposals for potential changes to the current polling arrangements have been suggested and need to be agreed before going back out for further consultation. 3. RECOMMENDATIONS 3.1 It is recommended that Council: i) note the comments received during the first stage of consultation; and ii) approve a second round of consultation on the proposed revisions, with a report coming back to Council for approval on 27 August 2025. Lindsey Robinson Committee Services and Election Support Officer 4. BACKGROUND AND CONTEXT Item 16. Page 151
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4.1 In accordance with Section 18(3) of the Representation of the People Act 1983, each Local Authority in Scotland is required to designate a polling place for each of its polling districts and to conduct a review every 5 years. 4.2 The last statutory review of polling places took place in 2019 and concluded in November 2020. This current review was due to commence in 2024, however the announcement of the UK Parliamentary General Election and the subsequent Council By-election meant the review has been delayed. 4.3 A polling place is defined as ‘a geographical area in which a polling station is located’. There is no legal definition of what a polling place is, but it is widely accepted to be a specific building identified for the purpose, which the Local Authority is responsible for determining. 4.4 A polling station is the actual area where the process of voting takes place and must be located within the polling place designated for the polling district. 4.5 In designating a polling place the Local Authority must demonstrate they have, as far as is practicable, met the criteria set in the legislation and in doing so must: • ensure all the electors in the constituency have such reasonable facilities for voting as are practicable in the circumstances; and • ensure that, so far as is reasonable and practicable, every polling place for which it is responsible is accessible to disabled electors. 5. PROPOSALS 5.1 Proposals for the next round of consultation are shown in paragraphs 5.4 – 5.11 and have taken into consideration Electoral Commission guidance and criteria, feedback during polls in the last five years, as well as any suggestions or changes submitted during the first round of consultation and comments from the Returning Officer (RO). The RO comments will be published online following the second round of consultation. 5.2 Any changes would not be implemented until September 2025. 5.3 The responses to the first round consultation were published as required at on the Council’s website and are included in Appendix 1 and 2. 5.4 Ward 1 No changes at present – the suggested changes would leave some voters disenfranchised. 5.5 Ward 2 Suggestion: Return to using Rothiemay Hall, allowing Rothiemay Primary School to stay open on Election days. Response: Rothiemay Hall have confirmed that they would be happy for the hall to be used as a polling place again. This would allow the primary school to stay open on polling day. Page 152
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Action: If agreed, consultation will be held on moving to the new venue, with the consultation results reported back to Council in August. 5.6 Ward 3 Suggestion: Open up Buckie Access point for the day. Response: This option is not viable as the building has been declared surplus by the Council and is currently on the market for sale. Action: No action to be taken Suggestion: Look at combining Buckie East and West to allow fewer polling places but multiple stations within them. Response: There could be an option to increase some single polling stations to doubles, however by combining single stations voters may have to travel further to vote. Action: No action to be taken 5.7 Ward 4 No changes suggested. 5.8 Ward 5 Suggestion: Stop using Lossiemouth FC Social Club and look to use the Scout Hall at the playing fields. Response: Contact has been made with the Scout Hall on Elgin Road and they have advised that at the moment they are not in a position to rent out the hall, although they may be able to help in the future. Action: No action to be taken Suggestion: The existing properties at Findrassie vote in Duffus (ward 5) but are closer to Bishopmill Hall (ward 6). Response: Page 153
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The Representation of the People Act 1983 states that the polling station for any particular district must be in a polling place for that district. Action: No action to be taken Suggestion: The new build properties at Findrassie should vote in Lossiemouth (Ward 5) or Elgin North (Ward 6) Response: These properties vote in Lossiemouth, so no change would be required. Action: No action to be taken 5.9 Ward 6 Suggestion: Move the boundary to the river so that those living in the Kingsmills area could vote at Seafield School. Response: This option is not viable as it would result in capacity issues within Seafield Primary School and there is no alternative venue in the locality. Action: No action to be taken Suggestion: Move the polling place from Elgin Indoor Bowling Club to stop voters having to cross the A96, which potentially causes low voter turnout and use a portacabin as a temporary polling place instead. Response: This polling place had a low voter turnout prior to the move to the Bowling Club. It would be difficult to get permissions to site a portacabin for each election, particularly if it was a snap election. Initial enquiries with other local authorities have found that although some authorities have used portacabins it was found to be expensive and there were issues with getting reliable power to the portacabins. The elections team will continue to monitor the voter numbers. Action: No action to be taken 5.10 Ward 7 Suggestion: Look into using the Territorial Army Hall at Edgar Road as an alternative to Greenwards Primary. Page 154
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Response: Following a site visit and discussions with the Territorial Army, moving the Polling Station to this location is a viable alternative to using Greenwards Primary School. Action: If agreed, consultation will be held on moving to the new venue, with the consultation results reported back to Council in August. Suggestion: Out of the Darkness Studio, next to the retail park, was suggested. Response: The Studio has been contacted but do not have the capacity to accommodate a polling place. Action: No further action to be taken Suggestion: Move the ward 4 and 7 boundary from the Linkwood burn to include the new properties at Linkwood. Currently these properties go to Lhanbryde to vote, this change would allow them to vote at Moray Sports Centre. Response: This would require a boundary change. The Representation of the People Act 1983 states that the polling station for any particular district must be in a polling place for that district. Action: No action to be taken 5.11 Ward 8 Suggestion: Move out of Pilmuir Primary School and into the Erskine veterans building (the old Victoria Hotel). The polling place was located here previously but moved when the hotel closed. Response: Initial contact with the Erskine Centre has confirmed that at the current time they would be unable to accommodate a Polling Place in the building, but if the position changed, they will get back in touch. Action: No action to be taken. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: 6.2 Page 155
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SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) x Policy and Legal x Financial x Risk x Staffing x Best Value and Transformation x Property x Information Communications Technology/Digital x Equalities. Social Inclusion and Economic Impact x Climate Change and Biodiversity Impact x 6.3 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☒ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☒ Empowering and connecting communities. ☐ Improving wellbeing of our population 6.4 Policy and Legal Section 18(3) of the Representation of the People Act 1983 requires each Local Authority in Scotland to designate a polling place for each of its polling districts and to conduct regular reviews. Under provisions in Section 17 of the Electoral Registration and Administration Act 2013, a review must be completed between October 2023 and January 2025. This deadline was missed due to the UK Parliamentary General Election and the subsequent Council By-election, but we are still on target to meet the deadlines for use in the Scottish Parliamentary Elections in early May 2026. 6.5 Financial There are no financial implications with this stage of the consultation. Following the second stage, if there are to be any changes to the polling arrangements then statutory notices would be required to be published in the local newspapers and on the Council social media platforms. The costs for this previously have been less than £400. Page 156
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One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments 6.6 Risk The next scheduled election is the Scottish Parliamentary Election in early May 2026 and the polling place review must be completed and agreed well in advance of this date to allow for any changes to be made to the electoral register so that the Electoral Registration Officer (ERO) can publish the full register on time. 6.7 Staffing None, the review can be carried out using the current compliment of staff. 6.8 Best Value and Transformation None 6.9 Property None 6.10 Information Communications/Technology/Digital None 6.11 Equalities, Social Inclusion and Economic Impact Accessibility issues for disabled and elderly voters were taken into consideration during the review process. Accessibility is also looked at during periodic audits of the polling places. Accessibility for voters is part of the planning for each election and the elections team follow all of the current guidelines from the Electoral Commission and Association of Electoral Administrators. 6.12 Climate Change and Biodiversity Impacts None 7. CONSULTATION 7.1 This report has been prepared in consultation with the Chief Executive, Depute Chief Executive (Education, Communities and Organisational Development), Head of Governance, Strategy and Performance and Democratic Services Manager and any comments made have been incorporated into the report. The consultation was also publicly advertised, and the responses have been included in Appendices 1 and 2. Page 157
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8. BACKGROUND PAPERS 8.1 None Page 158
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Polling Place Review – Stakeholder survey responses There were 56 responses. 48 (85.71%) were from members of the public, 1 (1.79%) was from a political party, 5 (8.93%) were from local councillors, 1 (1.79%) was from an advocacy or support group and 1 was marked as other (described themselves as a local resident, rate payer of voting age) There were 0 responses from the community councils (although 1 Cllr response included CC consultation) or the MSP and MP. Please provide any comments you have on our current polling stations and polling districts - Keep them local - Easy to get too - Jasmin Drive is yards from Moray Sports Centre, which is used as a polling station, but we have to travel to Lhanbryde to vote as ward boundaries are at the Linkwood Burn. These boundaries should be revised as I consider Elgin to be my local area and have no contact with Lhanbryde apart from on polling day. - Easy to get to local polling station although I’m registered for postal voting. - Ideal @ Miltonduff Public Hall plenty parking & disabled facilities - I am getting lots of complaints from constituents about using Lossiemouth Football Social Club in Macduff Street. It is quite a bit away from the former Polling Station at Lossiemouth Community Centre. People say coming from Coulardbank Estate it is a long way and they have to cross the main road. Also people don't like the drinkers standing at the door smoking and drinking and trying to get through them to get in. The staff at the polling station also complained about always having to move all the furniture before starting. - People living in Glenlatterach have to go all the way to Rothes to vote, yet we pass the polling station at Fogwatt Hall to get to Rothes! I know boundaries are drawn, but it always seemed a bit silly to pass a polling station to get to another one! - The ones in Keith are easy to access - ELGIN NORTH The most obvious issue in terms of polling station is Pinefield (Bowling Club) as the turnout is always extremely low - 40% on a good election turnout. Regardless of the more deprived population being one of the likely reasons for the lower turnout, crossing the A96 to go vote seems to be putting people off. We would suggest the installation of a portacabin (e.g on the patch of grass on Waulkmill Grove, or the park on McBeath Avenue). Appendix 1 Page 159
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Obviously the new development in Findrassie needs to have the polling station moved to Lossiemouth or Bishopmill Hall, as opposed to Duffus. ELGIN SOUTH: The use of the Sports Centre is problematic as it is far away from some voters in the polling district. Voters have to drive. We would suggest the newly opened Link on Southfield drive. SPEYSIDE: Do we really need a polling station in Drummuir where it is hardly used, likewise Knockando. Knockando and Archiestown are pretty close and anyone travelling to Knockando polling station must do so by car as there is no village of Knockando as such. - - Alves/Roseisle - although rural this box is well-placed and there aren't any accessibility issues; perhaps the wrong side of the A96 - Burghead/Cummingston - seems to suit all and is both within walking distance and easily accessible for all in Burghead - Duffus - voters from Findrassie currently use this box since Findrassie is in H&L but perhaps they should vote at Bishopmill? - Hopeman - as with Burghead - Lossiemouth (Town Hall) - no issues with accessibility or distance although some voters in the same street vote here or at the other Lossie box! - Lossiemouth (Football club) - a few issues. 1) This is a licensed premises and many I have spoken to have voiced concern about the suitability of this, 2) this boxed moved from the old community centre/high school and is much much further away from the Coulardbank Estate where a large percentage of the box's voters live and 3) this box is now very close to the Town Hall box and is less central for the majority of the box's voters - Miltonduff - although rural this box is well-placed and there aren't any accessibility issues - Parking can be a problem at busy times in Dufftown as people tend to stop on the street rather than pulling into the car park adjacent to the hall. - In my local area of Forres, I have thus far been very happy with the number of polling stations that are within walking distance of the local population, which have good accessibility for people with disabilities or other vulnerabilities. Page 160
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- Some polling places have 2 stations which will save in costs considering the lower number of voters there are now at polling station. Can more polling stations be combined with appropriate staff numbers ie Buckie East & West - My polling station is ideal in that it is within walking distance of our home. - It would be good not to have to use Greenwards, as it means the school is closed. - make sense, good accessibility and availibility - In my limited experience, no complaints or issues. Polling station clearly marked, polling district known, good hours, kind workers. - School should be used as a last resort it’s always the case that children education is put 2nd to polling stations - Try to avoid using schools - Adequate - Not a problem I have a postal vote - We live near Drummuir and really value being able to vote there. - Miltonduff village hall- with it being a nursery there is often disruption to the children’s families - I don’t agree with polling stations being in a school. Children should not miss out on a days education for voting. Not to mention the parents have to find suitable childcare too! - Polling stations should not be in licensed premises whether they are open or not. - Don’t think schools should be closed. - Totally satisfactory - I think you should stop using schools as this costs the parents a lot of money to either have to be off work or arrange child care. There are options like community halls which all have public access. More people should be encouraged to vote by post as it’s an antiquated way of voting in person. - I’m happy with town hall - The closest polling station to the Glassgreen estates in new Elgin is New Elgin Hall which is a 5min walk but the allocated station is Greenwards Primary which is a 20/30min walk. I did not vote in the recent council elections due to Greenwards being out of my way. Page 161
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- I feel that schools should not be used as polling stations-this is additional days of school for only some pupils and not all meaning some pupils are missing out on class time that their peers aren’t. - Room is too small and very cluttered with unused, stacked chairs and tables. - The polling district change seems very strange I live in the highland council area but my polling station is run by moray council doesn’t make sense - My current polling place is good and convenient - Schools should not be used anymore - I live in Glenrinnes, I'm sure others in Glenrinnes would agree that the Glenrinnes Hall would be more convenient than having to travel to Dufftown. - Shouldn't be held in schools disrupting children's learning with schools having to close for the day. - I vote in a local school which obviously has to close to pupils and staff to allow voting to take place. In view of the increase in house building thoughts need to be given to alternative arrangements. - Bishopmill works well for us - We live in Findrassie Elgin. You put our polling station as Duffus. As someone with no transportation we are limited with how many buses go there. We have a community hall just half a mile from our house. Why can’t we use it - Seem fine - I'd like to see use of Rothiemay Primary School avoided please. - Comment has been made to me from people in the Kingsmills area that Seafield School would be easier to vote from rather than Williamson Hall. If there was merit in this then perhaps the River would be the boundary for voting purposes with those on the Lesmurdie side going to Seafield School. - Lossiemouth community centre was used as a polling place until the new school was being built, the football club was then chosen. I have several concerns about this as a venue. Firstly it is off any main bus route, it is in a pub which may put people off voting and it is not a place which everyone is familiar with in the town. I also feels that the big scheme behind the high school/ community centre is also an area of deprivation and of low voting turnout historically. In moving it so far from the previous polling station, if further disenfranchises the community who we need to turn out. as parking is so bad at the new school/ community centre it is unlikely that it can be moved back there but that would be the ideal. - My local polling station at Fife Keith scout hall is very convenient. It's central for locals and has disabled access Page 162
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- Since moving the polling station to Lossiemouth FC Social Club on Macduff Street from Lossiemouth Community Centre have had lots of people complaining it's a lot further to walk from the Coulardbank housing Estate and have to cross the main road and go to the very bottom of Macduff Street. What suggestions do you have for alternative polling places - Use village halls - Explore the use of Scout/Guide halls for polling stations? Or other Youth Group locations. - The alternative I would recommend would be the Scout Hall on the playing on the right side of the main road not far from the previous polling station at the community centre - British legion halls? Most towns have one. - As indicated above the Link on Southfield Drive, and use of portacabins. We suggest merging polling districts in Knockando and Archiestown - Could a polling station be opened in the Thomshill Hall - Scout Hall (playing fields ) Lossiemouth - It's a pity that schools are no longer used for polling stations since, almost without exception, these are familiar buildings, fairly central for the majority of voters and already form a central part of community life (which elections should also do!). Not all communities have a hall that would have these qualities, however, and, of course getting a day off from school was always a buzz! - I have used churches, community centres, libraries and sports clubs to vote in my local areas over the years. Keep community centres and libraries open! - If you combined Bishopmill East & West & New Elgin East & West this would mean 2 schools are not used. Could the M Connect bus collect people that struggle with transport? - Libraries, Shops with a quiet space, Companies that may have free space and easy access, Police station, Fire station, Sports grounds, Train stations - Elgin Golf Club, New Elgin Community Hub - Cooperation with large businesses, community halls, churches etc - Change Pilmuir Primary School to the Erskine Centre now that its fully open. - Could you use the TA hall in new Elgin instead of Greenwards? - Erskine centre in Forres it was used in the past when a hotel. - Is Pluscarden hall wheelchair accessible for an alternative or any library? Page 163
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- New Elgin hall? Old vaccination centre? - Schools are public buildings, accessible in communities and should be utilised for lots of things including pilling stations. - New Elgin Hall, Scout hall, Sports centre, Unit at retail park (such as the old vaccination centre) - Use new Elgin hall, Miltonduff hall, Forres tollbooth or community centre , Bishopmill hall, Elgin library- gallery room, Buckie town house or open up Buckie access point for the day as it’s still a council building or fisherman’s hall, long more hall, moray sports centre, Lossie community centre or town hall. most of these would cost nothing as already council owned. - Better for schools not to be used as working parents need to take unnecessary days off over what they need to. - Moray Sport Centre-this venue has a huge hall that could be the polling station for new Elgin as a whole. It is on a public transport route and buses stop at the door so there would no access issues. - The closest polling station to the Glassgreen estates in new Elgin is New Elgin Hall which is a 5min walk but the allocated station is Greenwards Primary which is a 20/30min walk. I did not vote in the recent council elections due to Greenwards being out of my way. - Burghead Community Hall - Scout hut / out of darkness studio near greenwards. - Glenrinnes Hall - Bishopmill hall is half a mile from Findrassie - Could Rothiemay Public Hall be used in place of Rothiemay Primary School? - The Scout Hall on the playing fields not far from the old polling station would be a much better venue and folk wouldn't need to cross the main road. - Supermarkets? Bus station, train stations Page 164
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Polling Place Review Consultation Results – Stage 1 Responses from Current Polling Places 100% of respondents stated they were happy for the building to remain a polling place. Are there any known issues which could impact on the building for use as a polling place? - Forres House Community Centre At present the Council are carrying out a review of the future of Leisure and Community facilities in Moray and the outcome of this may affect the Community Centre. - Burghead Free Church Hall Hall renovation underway and due to be completed July 2025 - British Legion Hall, Buckie We currently do not have a functioning kitchen; however, arrangements can be made on the day so that your staff have access to water, a kettle etc. This has been the case the last few times. Are there any known issues caused as a result of the venue being used as a polling place, if so, what are the issues? - Forres House Community Centre Not really a big issue but there is disruption to regular user, clubs etc. on polling day as the facility is closed for these groups. - Craigellachie Village Hall The Busy Bees nursery school will not open that day as the room is required for a Polling Place. The primary school pupils continue to use the main hall for their lunches, but are supervised by staff. - Kinloss Church Hall We have no real issues other than we have to cancel the evening events the night before the polling day as well as the polling day events so our disruption is perhaps greater than anticipated. Any further comments? - Williamson Hall We can easily shift our groups when notification received as we have sufficient advance notice - Edinkillie Community Hall We hope that we will be able to continue to provide this valuable local service Appendix 2 Page 165
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- Alves Hall We are happy to continue to be used as a Polling Station - Hopeman Memorial Hall Happy to stay as a polling station - Moray Sports Centre We would be happy to continue being a Polling Station - Forres Tennis Club Everything is the same as last year so happy to continue to be a polling station - Cullen Bowling and Tennis Club Happy to continue as a polling station - Lossiemouth FC Social Club We would like to continue as a polling place. Page 166
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Education, Communities and Organisational Development) Report No: GSP010/25/AM/TS Author: Tracey Sutherland Contact Email: Committee.services@moray.gov.uk Subject: Review of Constitutional Documents 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to approve the revised Constitutional Documents. 1.2 This report is submitted to Council in terms of Section II (15) of the Council’s Scheme of Administration relating to the formulation, review and amendment of the Administrative Scheme and Standing Orders which provides that amendments to Standing Orders require to be raised at one Council meeting for approval at the following meeting. 2. SUMMARY 2.1 Following the presentation of the proposed amendments to the meeting of the Council on 21 May 2025, this report now presents the amendments for final approval. 3. RECOMMENDATIONS 3.1 It is recommended that Council: i) notes the additional changes suggested at the meeting of Moray Council on 21 May 2025 regarding the Chief Internal Auditor and Written Questions; and ii) approve the final version of the Constitutional Documents following the 2024/25 review. Tracey Sutherland Democratic Services Manager Item 17. Page 167
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4. BACKGROUND AND CONTEXT 4.1 In terms of Standing Order 90 the Council is required, at least once every year to review the Constitutional Documents to determine whether any alteration should be considered 4.2 Recommendations were considered by the Council on 21 May 2025 (para 12 of the draft minute refers. 4.3 The final amendments are detailed in paragraph 5 below. 5. PROPOSALS 5.1 Standing Order Amendments: SO No Amendment Reason 31 Replace “Chief Officer” with “Chief Executive or relevant Chief Officer”. Clarification 36 A copy of any written answer provided by the Leader or Chair will be published on the Council’s online committee management system by 12pm the day before the meeting. Amended to reflect the earlier publishing time. 36 Monday meeting - 5pm on Tuesday before the meeting Tuesday meeting - 5pm on Wednesday before the meeting Wednesday meeting - 5pm on Thursday before the meeting Thursday meeting - 5pm on Friday before the meeting Friday meeting – 5pm on Monday before the meeting Deadlines for the submission of written questions to be amended to reflect the earlier publication date to allow Officers the same time to respond. 45 Amend to Standing Orders 43 and 44 Re-numbering issue 64(d) Amend wording to read: In the case of a vote relating to the appointment of a Chief Officer the minute shall only record that a vote by secret ballot had taken place and the decision. Brings in line with practice in other local authorities. 71 Amend Standing Order numbers referred to in (b) and (c) to read 71(a) Numbering out of sync. 5.2 Scheme of Administration Amendments: Page 168
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SOA No Amendment Reason (II) (2) Increase to £250,000 To bring in line with Scheme of Delegation which gives authority to Heads of Service to purchase land up to £250,000 (II) (21) Update to read – The statutory functions delegated by the Council to the Moray Integration Joint Board in terms of the Integration Scheme for Moray. Updated to include Children and Families and Justice Services moving to the MIJB (II) (28) Add in new para – To consider Accounts Commission findings and actions in relation to the Council’s Best Value duty under the Community Empowerment Act 2023 Not previously contained in Scheme of Administration (A) (3) Increase to £250,000 As (II) (2) (B) (7) Monitor the Council’s Best Value Plan New para – rest of the section will be renumbered as a result. (G) (14) To exercise the Council’s functions in relation to resettlement, accommodation and integration of displaced persons, under provisions including the UK Resettlement Scheme, New Scots Integration Strategy 2024 and the Immigration and Asylum Act 1999, incorporating development, implementation and monitoring of related strategy and policies as required New provision (I) (13) Remove – to deal with all matters relating to local inquiries into matters affecting children. This is now dealt with by the Tribunal Service Appendix Include Service Managers As agreed at Moray Council on 15 April 2025 5.3 Scheme of Delegation Amendments: SOD No Amendment Reason 3 (xxiv) Add – Section 206 - Maintain a roll containing names of persons who have Freedom of Moray status • Head of Governance Strategy and Performance • Democratic Services Manager Not previously contained in Scheme of Delegation Page 169
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1 (10) Amend to read – To assist Councillors and Officers of the Council in relation to a Councillor’s representative role, the Council has agreed guidance on Councillor/Officer relations. Update to second tier governance document 2 (4) Add – The Chief Executive shall have the authority to exercise the powers of either Depute Chief Executive and the Depute Chief Executives shall have…. Omission in existing wording. 3 (1) (iii) Section 40 – include Chief Executive Extend existing arrangements 3 (1) (v) Section 43 – Include Chief Executive Extend existing arrangements. 3 (1) (vii) Section 50B – Include Chief Executive or relevant Depute Chief Executive Extend existing arrangements. 3 (1) (xi) Section 92 – Include Chief Executive Extend existing arrangements. 3 (1) (xii) Section 95 – amend to read Chief Financial Officer in whose absence the Finance Manager shall deputise Update to recognise restructure within department 3 (1) (xxiii) Add – Section 206 - Maintain a roll containing names of persons who have Freedom of Moray status • Head of Governance Strategy and Performance • Democratic Services Manager Not previously contained in Scheme of Delegation 3 (2) (i) Add in new section – Local Authority Accounts (Scotland) Regulations 2014 and the Public Sector Internal Audit Standards Audit recommendation. 3 (2) (j) Add in new section – Section 1A Town and Country Planning (Scotland) Act 1997 – Introduction of a Chief Planning Officer New Legislation 3 (2) (k) Add Local Authority Accounts (Scotland) Regulations 2014 (para 7) The Audit and Risk Manager shall assume the role of the independent Chief Audit Executive in terms of Public Sector Internal Audit Standards with Audit recommendation. Page 170
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unrestricted access to the central leadership team and Council. 5 (1) Update to read – To give a direction in special circumstances: i) That any officer shall not exercise a delegated power; ii) On how a delegation to an officer should be exercised, other than where a Statutory Appointee is exercising a function particular to their statutory role. If such direction is given the Chief Executive shall consider the need to report the circumstances to the appropriate Council or Committee meeting and the use of powers contained in paragraph 5(7). Audit recommendation to review 9 (35) New Section Committee Services – to maintain a register of those person or groups who have been bestowed the Freedom of Moray. To reflect the decision of Moray Council on 15 April 2025 10 (13) Amend to include the Chief Executive Extend existing arrangements. 10 (26) New section – to provide a public relations/communications service on behalf of the Council. To reflect existing arrangements. 12 Re-name Homelessness Heading to Housing Needs and Resettlement 12 (29) To carry out the functions of the Council in relation to resettlement, accommodation and integration of displaced persons, under provisions including the UK Resettlement Scheme, New Scots Integration Strategy 2024 and the Immigration and Asylum Act 1999. New provision 13 (22) Remove – subsequent numbering in section will change Responsibility transferred to Scottish Environmental Protection Agency in 2016 Page 171
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13 (26) New section – enact new ticket types for Council operated bus services Agreed at ED&I on 6 September 2022 13 (27) New para – Consider short term fares offers and promotions for Council operated bus services as appropriate Agreed at ED&I on 6 September 2022 14 (46) Environmental Impact Assessment (Scotland) Regulations 2017 Updating regulations from 2011 to 2017 14 (52) Respond to Section 37 consultations from the Energy Consents Unit where the consultations relate to: a) Wooden pole lines less than 10km in length; b) Reconfiguration/repositioning of larger lattice steel pylons, where there is no net increase in the number of pylons proposed. Agreed at Planning and Regulatory Services Committee on 15 August 2023 14 (53) Provide preliminary advice for planning applications, determining non-material variations and discharging planning conditions under the Planning etc. (Scotland) Act 2006 Update to guidance 14 (54) Addition of ‘in accordance with the agreed Developer Obligations.’ Update to guidance 16 (69) Update to read – to have the power to apply for a child protection order in terms of Section 57 of the Children (Scotland) Act 1995 or Section 37 and/or Section 38 of the Children’s Hearings (Scotland) Act 2011 Update to legislation. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Page 172
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Staffing X Best Value and Transformation X Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population 6.3 Policy and Legal Provision of Standing Orders ensures that the Council’s affairs are administered in accordance with the law, propriety and proper standards. 6.4 Financial None. One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments 6.5 Risk Page 173
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Updated constitutional documents help to promote good governance and reduce the chance of a successful challenge to Council decisions. 6.6 Staffing None 6.7 Best Value and Transformation None 6.8 Property None 6.9 Information Communications/Technology/Digital None 6.10 Equalities, Social Inclusion and Economic Impact None 6.11 Climate Change and Biodiversity Impacts None 7. CONSULTATION 7.1 This report has been prepared in consultation with the Chief Executive, Depute Chief Executive (Economy, Environment and Finance), Depute Chief Executive (Education, Communities and Organisational Development and Heads of Service have been consulted and any comments have been included in the report. 8. BACKGROUND PAPERS 8.1 Standing Orders Scheme of Administration Scheme of Delegation Page 174
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Education, Communities and Organisational Development) Report No: GSP018/25/TS Author: Tracey Sutherland Contact Email: committee.services@moray.gov.uk Subject: Revised Calendar of Meetings 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to consider and agree a revised Calendar of Meetings until April 2027. 1.2 This report is submitted to Council in terms of Section II (10) of the Council’s Scheme of Administration relating to committee structures, distribution of functions and responsibilities. 2. SUMMARY 2.1 The Council has a duty to provide regular updates on its financial position and performance. 2.2 The current Committee meeting schedule does not align itself with timely reporting of these functions and it was felt that a revision of the schedule would be 3. RECOMMENDATIONS. 3.1 It is recommended that the Council: i) consider and agree the cycle of meetings as detailed in Appendix 1; and ii) agree to review the effectiveness of the new schedule in early 2027 ahead of the Local Government Elections in May 2027. Tracey Sutherland Item 18. Page 175
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Democratic Services Manager 4. BACKGROUND AND CONTEXT 4.1 At its meeting on 18 May 2022, the Council agreed the cycle of meetings until April 2027 (para 4 of the minute refers) 4.2 The current cycle of meetings runs on an 8 weekly cycle, with the exception of Moray Local Review Body which meetings monthly and Police and Fire and Rescue Services Committee which meets quarterly. 4.3 The current meeting cycle does not allow for timely consideration of performance and finance reports. Members are often considering information that is several months out of date and any issues highlighted may already have been addressed. 4.4 To try and address the issue, it was suggested that a new committee cycle be developed which would assist in timely reporting. 5. PROPOSALS 5.1 The new proposals have been worked around fixed reporting dates, rather than a fixed 8 week cycle. 5.2 The schedule is detailed in APPENDIX 1. 5.3 It is proposed to run the new schedule starting January 2026 as it is acknowledged that trying to re-schedule Committee dates sooner, around already busy Elected Member and Officer diaries would be difficult. 5.4 If agreed, the Committee schedule will include dates up April 2027 prior to the Local Government Elections in 2027. 5.5 It was felt to be sensible to review the new Committee schedule after it had been in place for 12 months and a report will be brought back in early 2027 to review the schedule and determine whether it needs reviewed ahead of the new Council being created following the Local Government Elections in May 2027. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Page 176
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Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population 6.3 Policy and Legal None arising from this report. 6.4 Financial None arising from this report. One off Costs: Service Area Budget Budget Years Proposed Spend this Year Virement From Other Comments Annually Recurring Costs: Service Area Budget With Effect From Annual Net Impact Virement From (if applicable) Other Comments 6.5 Risk None arising from this report. 6.6 Staffing None arising from this report. Page 177
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6.7 Best Value and Transformation None arising from this report. 6.8 Property None arising from this report. 6.9 Information Communications/Technology/Digital None arising from this report. 6.10 Equalities, Social Inclusion and Economic Impact None arising from this report. 6.11 Climate Change and Biodiversity Impacts None arising from this report. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Corporate Leadership Team, Heads of Service and any comments made have been incorporated into the report 8. BACKGROUND PAPERS 8.1 None. Page 178
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QUARTER MONTH WEEK COMMENCING 5 12 19 26 2 9 16 23 2 9 16 23 30 6 13 20 27 1 4 11 18 25 1 8 15 22 29 6 13 20 27 3 10 17 24 31 7 14 21 28 5 12 19 26 2 9 16 23 30 7 14 21 28 Budget Setting A Draft Annual Accounts A Audited Annual Accounts A Corporate Plan indicators A Revenue Monitoring Q3 Q4 Q1 Q2 Capitial Monitoring Q3 Q4 Q1 Q2 Best Value Q3 Q4 Q1 Q2 Corporate Risk Register Q3 Q4 Q1 Q2 Transformation Q3 Q4 Q1 Q2 Workforce Planning Q3 Q4 Q1 Q2 Capitial & Revenue (To follow corporate) Q3 Q3 Q4 Q4 Q1 Q1 Q2 Q2 Performance Reports (6 Monthly) 3+4 3+4 1+2 1+2 Service Plan Approval (Annually) A A Audit Plan A Annual Audit Opinion A 2 further quarterly meetings A A AUDIT & SCRUTINY QUARTLERLY MEETINGS QUARTER 4 QUARTER 1 QUARTER 3QUARTER 2 SERVICE COMMITTEES CORPORATE COMMITTEE QUARTERLY REPORTING FULL COUNCIL ANNUAL REPORTING JULY AUGUST SEPT OCT Fixed Committee Reporting Dates: 2026 Proposals NOV DECJAN FEB MAR APR JUNEMAY Page 179
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5 6 7 8 9 12 13 14 15 16 19 20 21 22 23 26 27 28 29 30 Full Council LRB IJB GVJB 2 3 4 5 6 9 10 11 12 13 16 17 18 19 20 23 24 25 26 27 Licensing Police & Fire Corporate LRB Full Council CCG 2 3 4 5 6 9 10 11 12 13 16 17 18 19 20 23 24 25 26 27 30 31 ECLS Planning ED&I Housing LRB A&S IJB 1 2 3 6 7 8 9 10 13 14 15 16 17 20 21 22 23 24 27 28 29 30 LRB Licensing Planning Police & Fire 5 6 7 8 1 4 5 6 7 8 11 12 13 14 15 18 19 20 21 22 25 26 27 28 29 Full Council LRB Corporate 1 2 3 4 5 8 9 10 11 12 15 16 17 18 19 22 23 24 25 26 29 30 Licensing LRB ED&I A&S ECLS IJB GVJB Full Council Housing 5 6 1 2 3 6 7 8 9 10 13 14 15 16 17 20 21 22 23 24 27 28 29 30 31 Planning 3 4 5 6 7 10 11 12 13 14 17 18 19 20 21 24 25 26 27 28 31 Police & Fire LRB Corporate GVJB 5 1 2 3 4 7 8 9 10 11 14 15 16 17 18 21 22 23 24 25 28 29 30 ECLS Licensing Planning ED&I Housing LRB A&S Full Council 5 6 7 1 2 5 6 7 8 9 12 13 14 15 16 19 20 21 22 23 26 27 28 29 30 LRB Planning GVJB 2 3 4 6 6 9 10 11 12 13 16 17 18 19 20 23 24 25 26 27 30 Licensing Full Council Police & Fire LRB Corporate 5 1 2 3 4 7 8 9 10 11 14 15 16 17 18 21 22 23 24 25 28 29 30 31 ECLS Planning ED&I Housing A&S LRB OCTOBER 2026 NOVEMBER 2026 JANUARY 2026 FEBRUARY 2026 MARCH 2026 APRIL 2026 MAY 2026 OCTOBER RECESS EASTER RECESS AUGUST 2026 SEPTEMBER 2026 JUNE 2026 JULY 2026 SUMMER RECESS DECEMBER 2026 CHRISTMAS HOLIDAYS Page 180
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Report to: Moray Council Meeting Date: 25 June 2025 Report by: Depute Chief Executive (Education, Communities and Organisational Development) Report No: GSP040/25/TJS Author: Tracey Sutherland Contact Email: committee.services@moray.gov.uk Subject: Changes to Senior Councillor Positions 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to note changes to a number of Chair/Depute Chair and Senior Councillor positions. 1.2 This report is submitted to Council in terms of Section I (2) of the Council’s Scheme of Administration relating to exercising the functions conferred on it in complying with Standing Orders. 2. SUMMARY 2.1 Some changes to Chair/Depute Chair and Senior Councillor positions have been made within the Administration Group and SNP Groups. These can be accommodated within the current agreed number of Senior Responsibility Allowances. 3. RECOMMENDATIONS 3.1 It is recommended that the Council: i) note the changes to the Chair/Depute and Senior Councillor positions detailed in para 5.1 below; and ii) agree that any future changes to Chair/Depute and Senior Councillor positions of Committees (and which of these attract Senior Responsibility Allowances (SRAs)) can be made by the relevant Group Leaders notifying the Chief Executive, subject to the number of SRAs not exceeding those already agreed by the Council. Item 19. Page 181
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Tracey Sutherland Democratic Services Manager 4. BACKGROUND AND CONTEXT 4.1 Traditionally the appointment of Committee Chairs and any subsequent changes has been agreed through a report to Council with the last consideration of appointments being on 4 December 2024. 5. PROPOSALS 5.1 Following some internal changes within the Administration and SNP Groups it is proposed that the following changes be made to Chair/Depute and Senior Councillor position holders. Position Current Change Chair of Corporate Councillor Mustard Councillor Gatt Chair of Licensing Councillor McBain Councillor Colyer Joint Leader of SNP - Councillor Warren Chair/Vice Chair of MIJB Councillor Kirby Councillor Mustard Depute Chair Housing and Community Safety Councillor Gatt Councillor McBain 5.2 The proposed changes from the Administration Group will take effect from 1 August 2025 and the changes for the SNP group with immediate effect. The proposals will not require any change to the number of senior responsibility allowances agreed by the Council on 19 February 2025 (para 19 of the minute refers). 5.3 Previously it was agreed that Group Leaders, would notify Committee Services of any changes to group membership of the Committees. It is proposed that the same arrangement could be used for changes to Chairs and Deputes provided there has been no change to the political balance or the number of SRAs being paid does not exceed those already agreed. This would mean that a report to Council would not be required for any changes subject to the conditions above. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) X Policy and Legal X Financial X Risk X Staffing X Best Value and Transformation X Page 182
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Property X Information Communications Technology/Digital X Equalities. Social Inclusion and Economic Impact X Climate Change and Biodiversity Impact X 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population 6.3 Policy and Legal Councillors remuneration is regulated by the Local Governance (Scotland) Act 2004 (Remuneration) Regulations with amounts being updated annually by further regulations. 6.4 Financial None as the amendments are within the previously agreed numbers. If recommendations are approved the Senior Responsibility Payments would be as follows: Role Role Holder Fixed rem. 2007 Regs SRA Additional roles Leader Cllr Robertson Leader - Chair of ECLS Depute Leader Cllr Gatt 1 Chair Corporate Ctee Chair GVJB Civic Leader Cllr Cowe “Civic Head” - Chair/Vice of MIJB Cllr Mustard 2 Chair of EDIS Cllr Macrae 3 Page 183
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Chair of Housing and CS Cllr Dunbar 4 Chair of Licensing Cllr Colyer 5 Chair of PRS Cllr Gordon 6 Chair Police & Fire Cllr Bloomfield - Chair of Audit and Scrutiny Cllr Lawrence 7 Joint Leader of Largest Opposition party Joint leader of Largest Opposition Party Cllr Warren 8 6.5 Risk None. 6.6 Staffing None. 6.7 Best Value and Transformation None. 6.8 Property None. 6.9 Information Communications/Technology/Digital None. 6.10 Equalities, Social Inclusion and Economic Impact None. 6.11 Climate Change and Biodiversity Impacts None 7. CONSULTATION 7.1 This report has been prepared in consultation with Corporate Leadership Team, the Head of Governance, Strategy and Performance and Chief Financial Officer and any comments have been incorporated into the report. 8. BACKGROUND PAPERS 8.1 None Page 184
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Report to: Moray Council Meeting Date: 26 June 2025 Report by: Head of HR, ICT and Organisational Development Report No: HR006/25/FG Author: Frances Garrow Contact Email: hr@moray.gov.uk Subject: Members’ Allowances and Expenses Scheme Review 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to approved the revised Members’ Allowances and Expenses Scheme (Appendix A). 1.2 This report is submitted to Council in terms of Section III (B) (49) of the Council’s Scheme of Administration relating to exercising of the statutory functions of the Council under the Local Government in Scotland Act 2003. 2. SUMMARY 2.1 Following an internal audit of members’ expenses in late 2024 which recommended review of the Members’ Allowances and Expenses Scheme, this report provides an update on that Scheme following completion of the review. The Scheme is also updated following The Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025. 3. RECOMMENDATIONS 3.1 It is recommended that the Council consider and approve the updated Scheme Author Name Frances Garrow Job Title Head of HR, ICT & Organisational Development Item 20. Page 185
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- 2 - 4. BACKGROUND AND CONTEXT 4.1 Following an Internal Audit review of members’ expenses and compliance with the Members’ Allowances and Expenses Scheme, it was recommended that a review of the existing Scheme should be undertaken to ensure greater clarity is provided in relation to what would be considered appropriate expenses, which in turn would support elected members and payroll staff with endorsement at full council level and periodic review thereafter. 4.2 A review of the Scheme by the Head of Governance, Strategy and Performance/Chief Governance Officer (Monitoring Officer) and the Head of HR, ICT and Organisational Development/Head of Community Strategy, People & Change highlights the following proposed amendments: • Section 2- amended to reflect recent changes to the Council banding contained in Remuneration Regulations. • Section 4.2 – amended to include reference to community based events attended as a ward councillor • Appendix 1 – Breakdown of Remuneration – updated to reflect current values • Minor changes to wording to reflect the current committee and organisational structure • Addition of recommended review date 5. PROPOSALS 5.1 It is proposed that the revised Scheme is approved. 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Corporate Plan and 10 Year Plan (Local Outcome Improvement Plan) x Policy and Legal x Financial x Risk x Staffing x Best Value and Transformation x Property x Information Communications Technology/Digital x Equalities. Social Inclusion and Economic Impact x Page 186
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- 3 - Climate Change and Biodiversity Impact x 6.2 Corporate Plan and 10 Year Plan (Local Outcomes Improvement Plan (LOIP)) Improved Collaborative Leadership, as part of continuous improvement through Best Value, will better enable the Council to fulfil the ambitions set out in its strategic plans. a) Links to Council Corporate Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following Council Plan strategic priorities: ☐ Tackle Poverty and Inequality. ☐ Build Stronger Greener Vibrant Economy. ☐ Build Thriving, resilient, empowered Communities. None. b) Links to Local Outcomes Improvement Plan – The proposals in this report support and contribute to improved outcomes for communities as outlined in the following local Outcomes Improvement Plan priorities: ☐ Developing a diverse, inclusive, and sustainable economy ☐ Building a better future for our children and young people in Moray. ☐ Empowering and connecting communities. ☐ Improving wellbeing of our population None. 6.3 Policy and Legal Councillors remuneration is regulated by the Local Governance (Scotland) Act 2004 (Remuneration) Regulations with amounts being updated annually by further regulations. 6.4 Financial None. 6.5 Risk Clear guidance within the Scheme will assist in reducing misunderstanding and misapplication of the Scheme. 6.6 Staffing None. 6.7 Best Value and Transformation None. 6.8 Property None. 6.9 Information Communications/Technology/Digital None. Page 187
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- 4 - 6.10 Equalities, Social Inclusion and Economic Impact None. 6.11 Climate Change and Biodiversity Impacts None. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Head of Governance, Strategy and Performance/Chief Governance Officer (Monitoring Officer), the Corporate Leadership Team and Strategic Leadership Forum and any comments made have been incorporated into the report. 8. BACKGROUND PAPERS 8.1 None. Page 188
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MORAY COUNCIL MEMBERS’ ALLOWANCES AND EXPENSES SCHEME APPENDIX A MORAY COUNCIL MEMBERS’ ALLOWANCES AND EXPENSES SCHEME Version 1 April 2025 Next Review Date: March 2028 Page 189
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INDEX OF CONTENTS SCHEME OF MEMBERS’ ALLOWANCES Page Numbers 1. INTRODUCTION 1 2. REMUNERATION LIMITS 1 3. PAYMENT 2 4. TRAVELLING AND SUBSISTENCE APPROVED DUTIES AND CONFERENCES 2 5. MISCELLANEOUS EQUIPMENT 5 6. TAXATION OF MEMBERS’ ALLOWANCES 6 7. COMPLETION, SUBMISSION AND PAYMENT OF CLAIM FORMS 7 8. PUBLICATION OF REMUNERATION INFORMATION 8 APPENDIX 1 – SALARY LIMITS Page 190
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- 2 - APPENDIX 2 – TRAVEL AND SUBSISTENCE RATES APPENDIX 3 – APPROVED CONFERENCES APPENDIX 4 – SPECIMEN CLAIM FORM APPENDIX 5 – RECORD OF CLAIMS Community Strategy, People & Change Payroll Services 1 April 2025 (Updated) Page 191
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- 1 - 1. INTRODUCTION 1.1 This Scheme has been prepared as required by the Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025 which control the payment of expenses and allowances to its members who are elected at an ordinary election or by election to fill a casual vacancy. 1.2 The Scheme gives details of the level, entitlement, claiming, and payment procedures for Members’ Allowances. 1.3 A local authority shall pay contributions or other payments as required of an employing authority under the Local Government Pension Scheme (Scotland) regulations 1998(d) in respect of those councillors that elect to become councillor members of the pension scheme established under those regulations. 1.4 Under the Regulations, a Member may, by notice in writing, elect to forego any payment of his/her entitlement to an allowance under this Scheme. 2. REMUNERATION LIMITS 2.1 Remuneration should be based on the role carried out and the responsibilities held by the councillor: • 'Leader' means the Leader of the Council of the authority, or such other councillor that the authority decides has the title of Leader of the Council. • ‘Civic Head’ means Civic Leader. • ‘Depute Leader’ of the authority means a councillor who is designated as such by the authority. The Depute Leader is treated for remuneration purposes as a Senior Councillor. • 'Senior Councillor' means a councillor who is designated as such by the authority of which that person is an elected member and who holds a significant position of responsibility in the Council’s political management structure. • 'Councillor' means an elected member of the authority who is likely to hold no significant position of responsibility in the Council’s political management structure. 2.2 Moray Council has been re-classified within Statutory Instrument 2007 No 183 as a Band “B” Council with salary limits updated annually by Statutory Instrument. Current levels are listed in APPENDIX 1. The Minister of Finance issued a further Scottish Statutory Instruments in April 2025 (No. 8 and 36). This covers Remuneration Payments. 2.3 Senior Councillors are restricted to 10 and a maximum total amount payable to the 10 or fewer councillors. The amount referred to is listed on APPENDIX 1. The Page 192
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- 2 - number and remuneration level of Senior Councillors will be agreed by the Council. 2.4 For each Joint Board remuneration shall be paid by the local authority of which the convener or vice convener is a member. This total payment is restricted and the calculation will include any payment received from the authority for acting as councillor or senior councillor. The amount referred to is listed on APPENDIX 1. 2.5 A Councillor may only receive one allowance from those listed in 2.1 to 2.4 above. Allowances paid by other bodies are paid in addition to councillor allowances listed in 2.1 to 2.4 above. 3. PAYMENT 3.1 Payment will be made by twelve monthly instalments, which will be automatically generated by the Payroll Section. Once elected, councillors would be available to the electorate on a daily basis and therefore salaries will be calculated as such and based on number of days in the calendar month. 3.2 The monthly instalments will be paid on the last Thursday of each calendar month. 3.3 Payments will be effected by direct credit to the Member’s nominated bank or building society account. 3.4 Members will receive an advice slip for each payment, which will give details of the composition of the payment. 4. TRAVEL AND SUBSISTENCE FOR APPROVED DUTIES AND CONFERENCES 4.1 Approved Duties are defined by Section 49 of the Local Government (Scotland) 1973 Act as:- (a) attendance at a meeting of the Authority or of any of its committees or sub-committees; (b) the doing of any other thing approved by the Authority, or anything of a class so approved, for the purpose of or in connection with the discharge of the functions of the Authority or of any of its committees or sub- committees; (c) the performing of any duty as a member of any Other Body, prescribed by the Scottish Ministers for the purpose, to which the Member has been nominated or appointed by the Authority; Page 193
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- 3 - 4.2 The following list summarises the duties which are approved for the purposes of claiming travelling and subsistence expenses as legitimate Council or Ward business. This list is not exhaustive and further guidance may be obtained through consultation with the Head of Community Strategy, People & Change and Chief Governance Officer (Monitoring Officer):- 1. Attendance at a meeting of the Council or of any of its committees, sub- committees or working parties 2. Attendance at meetings with Outside Bodies where Members have been appointed to the bodies by the Council including COSLA Boards, Scottish Government events, etc 3. Members’ Surgeries 4. Individual consultations with Chief Officials and other Senior Officers 5. Individual consultations with constituents 6. Constituency business – visiting Schools, Community Centres etc. 7. Attending community events and meetings which are reasonably associated with duties as a councillor 8. Committee Pre- Meetings 9. Community Council Meetings 10. Hearings and Tribunals 11. Opening of Tenders 12. School Parent Council Meetings 13. Education Department Parents Meetings 14. Budget and other consultation meetings with the public 15. Site Visits 16. Training Sessions for Elected Members 17. Attendance at award ceremonies 18. Leader and Civic Head Duties 19. Attendance at approved conferences (see APPENDIX 3) Page 194
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- 4 - 4.3 A list of the types of expenditure and maximum rates of payment is attached as APPENDIX 2. 4.4 Members shall be entitled to receive payment from the authority by way of reimbursement of travel, subsistence or other expenditure that is “reasonably incurred” and “receipted” (apart from road and bridge tolls). As reimbursement is based on actual expenditure no advances may be granted. 4.5 Where a councillor is required to carry out council business out with his or her own ward, or out with council premises, the actual receipted cost of reasonable expenses incurred for lunch and dinner – up to the maximum listed in APPENDIX 2 may be reimbursed. 4.6 Specific details of the duties and meetings for which expenses are claimed should be specified on the claim form, paper or electronic version – (see APPENDIX 4). 4.7 Travelling and Subsistence Expenses may be claimed for up to two Members’ Surgeries and two Group Meetings per calendar month. 4.8 For Approved Duties undertaken within the United Kingdom, claims for Travelling and Subsistence must not exceed maximum rates prescribed by the Scottish Ministers. 4.9 Travelling Expenses – Guidance (1) Travel by Public Transport (a) Actual fare. (2) Travel by Taxi-Cab or Cab (a) In cases of urgency, or where no public transport is reasonably available, the amount of the actual fare and any reasonable gratuity paid; (b) In other cases, the amount of the fare for travel by the most appropriate public transport. (3) Travel by Member’s Own Vehicle (a) When practicable, Members should arrange to share transport (b) Members should travel by shortest practicable route. (4) Travel by Hired Motor Vehicle, Other than a Taxi-Cab or a Cab (a) Arrangements can be made through the Council’s Fleet Services for the hire of vehicle, which on longer journeys can prove to be the most cost effective method of travel. Page 195
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- 5 - (5) Travel by Air The rate for travel by air must not exceed the cost of travelling by any other appropriate means of transport (with an allowance equivalent to any savings in subsistence allowances arising from the decision to fly). Payments must not exceed:- (a) Ordinary fare or any available cheap fare for travel by regular air service; (c) Where no such service is available, or in cases of emergency, the fare actually paid. (6) Travel by Sea (a) Actual fare. 4.10 For Approved Duties undertaken outwith the United Kingdom, rates will be based on UK rates for accommodation costs for bed and breakfast and meals. As reimbursement is based on actual expenditure no advances will be granted. 4.11 Except in cases when a spouse or partner forms part of an approved group or delegation, their full travel costs and additional accommodation costs must be met by the Member. The Corporate Committee must approve any other arrangement in advance. 5. MISCELLANEOUS EQUIPMENT 5.1 As far as possible, the Council will provide a range of facilities, appropriate to each individual Member’s needs, which will allow them to operate effectively as a Councillor and communicate with Council Departments. The following are examples of available facilities:- Mobile Telephones Personal Computers 5.2 These facilities are intended for business use and all non council business use of Mobile Phones, for example, should be reimbursed to the Council. 5.3 Councillors are required to make arrangements for and pay for their own broadband. Page 196
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- 6 - 6. TAXATION OF MEMBERS’ ALLOWANCES 6.1 Remuneration All remuneration is subject to both tax and national insurance. Additional tax relief may also be claimed directly from HM R&C by councillors for use of domestic facilities for business purposes, however, this is an individual assessment made by HM R&C and is not guaranteed. 6.2 Subsistence Allowances HMR&C have ruled that Members are deemed to have two places of work, i.e. home and Council Headquarters, this means that expenses incurred within a five mile radius of either location are taxable. Overnight subsistence expenses are not taxable. 6.3 Mileage Allowances For income tax purposes, mileage allowances have to be considered from two separate angles. Firstly, it is necessary to consider whether the journeys are business journeys (non-business journeys are taxable) and, secondly, it must be ascertained as to whether there is any profit element within the mileage allowances. Journeys on Business It is accepted that Councillors normally have two places of work, i.e. home and Council Headquarters. This means that mileage allowances are not taxable provided that:- • Members undertake duties on behalf of the Council at home and are paid for travel between home and Council offices. • Allowances are paid for travel between home or Council offices and some other place on Council business. • Their home is within the authority area or no more than 20 miles from the area boundary (Income Tax (Earnings and Pensions) Act 2003, as amended by the Finance (No. 2) Act 2015, s 331 (3)). Profit Element HMR&C publish a set of “tax free” mileage rates which are known as the Approved Mileage Allowance Payments (AMAP). When the mileage rates payable to Members are compared with the rates in the AMAP, then it is clear that a tax liability may arise dependent upon the c.c. rating and total mileage undertaken by Members during the financial year. This is assessed annually by HMR&C based on information supplied by the Council. The tax free limits under AMAP compare to mileage allowances (see APPENDIX 2) Page 197
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- 7 - It should be noted that it is open to Members to keep detailed records in respect of all expenses incurred in running and maintaining their vehicle. Such records would require to be substantiated with receipts for all items. Members would then have to negotiate a profit element calculation directly with the HMR&C. 6.4 Mobile Telephones No charge to Income Tax will arise where the full cost of private calls are reimbursed to the Council. 6.5 Micro-Computers, etc. HMR&C have indicated that they are willing to accept that personal usage of such equipment is not material and that, consequently, no tax liability will arise. 7. COMPLETION, SUBMISSION AND PAYMENT OF CLAIM FORMS 7.1 Claims for Travel and Subsistence Expenses, Fares and Other Authorised Payments must be made on the Council’s standard claim form which is available from the Members’ Services Section. 7.2 Claim forms should be completed by Elected Members, totalled, and signed before they are submitted to Payroll Services for processing and payment. In particular, to assist with the processing, audit, and recovery of VAT, Elected Members should ensure that claim forms:- (a) are supported by receipts for all expenditure. No payment will be made without the necessary receipts (b) show the exact period of time spent on Approved Duties; (c) show meaningful details of the Approved Duties being claimed; (d) show details of each individual journey, including the starting point, times and destination, for every entry on the claim form including consultation meetings. (e) for passenger miles, the number of passengers, number of miles travelled, multiplied to give the total e.g. 2 passengers times 30 miles = 60 miles. (f) a VAT fuel receipt is attached to each claim made. 7.3 Where it is not possible for claim forms to be authorised by the Head of Community Strategy, People & Change before they are processed for payment, Page 198
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- 8 - any necessary corrections will be adjusted when the next payment of allowances is made to the Member. 7.4 It is the responsibility of Members to ensure that all sums claimed fall within the limits detailed in this Scheme and relate to activities, which properly attract payment of expenses. 7.5 Members are requested to submit claim forms on a monthly basis, as soon as possible after the end of each calendar month. Members’ expense claim forms submitted more than four months after the end of the claim period will require to be submitted to Corporate Committee before payment. 7.6 Reimbursement of expenses will be via the payroll system and must be received by the Payroll Section by the 10th of the month to ensure payment by the end of the month. 8. PUBLICATION OF REMUNERATION INFORMATION 8.1 All Councils must publish information on councillors’ salaries, allowances and expenses in respect of the previous financial year in a standard format (APPENDIX 5) on their websites by 1st June each year. This should include information for any costs for transport or subsistence, which have been booked by the Council on behalf of the councillor. 8.2 Councils will also be required to make information on councillors’ remuneration and expenses available for inspection at council offices when requested in writing by a member of the public. Page 199
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- 9 - APPENDIX 1 Breakdown of Remuneration Council Leader £50,063 Civic Head £37,548 Senior Councillor Maximum total payment to all Senior Councillors Maximum number of senior councillors Maximum amount payable to each Senior Councillor £31,764 £317,646.25 10 75% of £50,063 = £37,548 Councillor £25,982 Convener Police or Fire Board 75% of Band C Convener n/a Vice Convener Police of Fire Board 75% of Joint Board Convener n/a Convener Joint Board (GV) £28,207 Vice Convener Joint Board (GV) £26,797 These amounts are as specified in Statutory Instrument 2025 No.s 8 and36 Local Government. The Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025 Other Allowances are paid by the following other bodies for which the Council has a nominated representative: Grampian NHS Board Cairngorm National Park Page 200
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- 10 - APPENDIX 2 Travel and Subsistence Allowances effective from 14/11/11 SUBSISTENCE Maximum reimbursement Meals taken within a councillors ward No reimbursement Meals taken within any council premises No reimbursement Breakfast (where no overnight is claimed) £8 per day Lunch £12 per day Dinner £25 per day Overnight accommodation away from home and council premises (costs for bed and breakfast) £131 within London £110 elsewhere Overnight accommodation staying with a friend £25 Other particular cost of travel by private car, motorcycle of bicycle, being - Receipted cost of expenses (a) parking charges (b) road pricing schemes and congestion charging (c) Ferry fares Road and bridge tolls Actual cost of expense Parking fines and tow-away fines and costs No reimbursement Public transport (including taxis) Receipted cost of expense Telephone line rental for use of personal telephone and computer for approved duties 50 percent of line rental cost Telephone line rental for second line for approved duties use Receipted cost of expense Page 201
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- 11 - Telephone and computer costs (apart from calls or line rental) necessarily incurred for approved duties Receipted cost of expense Calls made in respect of approved duties, upon a home telephone, networked personal computer, fax machine or personal mobile telephone Receipted cost of expense MILEAGE Car or van 45p per mile Motorcycle 24p per mile Bicycle 20p per mile Passenger travelling allowance – where both the member and passengers are carrying out approved duties 5p per mile, per passenger HMRC APPROVED MILEAGE (AMAP) RATE FROM 01/04/2011 Up to 10,000 miles 45.0p per mile Over 10,000 miles 25.0p per mile Motor Cycles 24.0p per mile The above rates are used for calculating Income Tax liability. In addition the first rate of 45p per mile is also used to calculate National Insurance liability regardless of the number of miles travelled Page 202
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- 12 - APPENDIX 3 APPROVED CONFERENCES MEMBERS ATTENDANCE 1. Attendance at seminars, conferences and similar events (whether inside or outside the United Kingdom), by Members is generally subject to the approval of the Council on the basis of recommendations from the relevant service committee. Where there is inadequate time to refer a matter through this procedure, the Civic Leader shall determine the matter in consultation with the Chief Executive based on relevance to the Member’s role. 2. Authorisation of attendance at seminars, conferences and similar events within the United Kingdom by officers is delegated to the relevant heads of service, subject to expenditure on such attendance being contained within the budgetary provision set aside for that department. 3. Authorisation of officer attendance at seminars, conferences and similar events outwith the United Kingdom is delegated to the relevant service committee subject to the relevant head of service being satisfied that the costs associated with such attendance can be met from departmental budgetary provision set aside for such purpose. 4. Conferences, seminars and similar events which a member attends as a result of an appointment, nomination or office holding with an organisation to which the council has appointed or nominated that member shall be an approved duty for the purposes of this scheme and the scheme of Members Allowances and Expenses. 5. Other training, seminar events organised by any of the bodies referred to above or the Scottish Executive and held within Scotland may be attended by any Member if it is relevant to their specific area of responsibility within the Council. Attendance will be limited by the total annual budget available for attendance at such events. Page 203
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APPENDIX 5 RECORD OF CLAIMS RE-IMURSEMENT OF EXPENSES SALARY AND EXPENSES TOTAL (I) = C + H NAME (A) DESIGNATION (B) SALARY (C) TRAVEL EXPENSES (D) SUBSISTENCE EXPENSES (E) INFORMATION COMMUNICATON TECHNOLOGY (ICT) EXPENSES (F) OTHER EXPENSES (G) TOTAL EXPENSES (H) = D + E + F + G Page 205
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