Agenda Document Pack - Corporate Committee - 17/02/2026
Moray Council · 17 February 2026
Back to Corporate Committee — 17 February 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Corporate Committee Tuesday, 17 February 2026 NOTICE IS HEREBY GIVEN that a Meeting of the Corporate Committee is to be held at Council Chambers, Council Office, High Street, Elgin, IV30 1BX on Tuesday, 17 February 2026 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 Item 13 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. Minutes of meeting of 4 November 2025 7 - 12 5. Written Questions ** 6. Revenue Budget Monitoring to 31 December 2025 Report by the Chief Executive 13 - 46 7. Capital Plan 2025-2026 Quarter 3 Report by the Chief Executive 47 - 60 8. RIPSA Annual Report Report by the Executive Director Economy, Enterprise and Operations 61 - 66 Page 1
Page 2
9. Corporate Transformation Strategy Development Report by the Executive Director Education, Housing and Communities 67 - 72 10. Performance Management Framework Report by the Executive Director Education, Housing and Communities 73 - 86 11. Best Value Action Plan Review and Progress Reporting Report by Executive Director Economy, Enterprise and Operations 87 - 112 12. Review of Purpose and Remit of Joint Consultative Committee Report by the Executive Director Education, Housing and Communities 113 - 120 Item(s) which the Committee may wish to consider with the Press and Public excluded 13. Rent Rebate - Elgin [Para 4] • 4. Information relating to any particular applicant for, or recipient or former recipient of, any service provided by the authority. Summary of Corporate Services Committee functions: To regulate, manage and monitor the finances of the Council both capital and revenue; to deal with staffing policies and practices other than for teaching staff; to deal with equal opportunities policies and practices; to deal with procurement policies and priorities; to deal with all matters relating to the Council’s duty to initiate, maintain and facilitate Community Planning; to ensure that the organisation, administrative and management processes of the Council are designed to make the most effective contribution to achieving the Council’s objectives; to provide all central support services; to exercise the functions of the Council in connection with the Registration of Births, Deaths and Marriages; to deal with valuation and electoral registration matters. Page 2
Page 3
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 3
Page 4
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 5pm three working days prior to the day of the meeting, please see Standing Order 36 for deadlines. A copy of any written answer provided by the Chair will be published on the Council’s committee management system by 12pm the day before the meeting. The Member who has put the question may, after the answer has been published, may 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 4
Page 5
MORAY COUNCIL Corporate Committee SEDERUNT Councillor Marc Macrae (Chair) Councillor Kathleen Robertson (Depute Chair) Councillor Theresa Coull (Member) Councillor John Cowe (Member) Councillor Jérémie Fernandes (Member) Councillor Donald Gatt (Member) Councillor Sandy Keith (Member) Councillor Elaine Kirby (Member) Councillor Scott Lawrence (Member) Councillor Paul McBain (Member) Councillor Shona Morrison (Member) Councillor Bridget Mustard (Member) Councillor Derek Ross (Member) Councillor Draeyk van der Horn (Member) Councillor Ben Williams (Member) Clerk Name: Tracey Sutherland Clerk Telephone: 07971 879268 Clerk Email: committee.services@moray.gov.uk Page 5
Page 6
Page 6
Page 7
MORAY COUNCIL Minute of Meeting of the Corporate Committee Tuesday, 4 November 2025 Council Chambers, Council Office, High Street, Elgin, IV30 1BX PRESENT Councillor Theresa Coull, Councillor Jérémie Fernandes, Councillor Donald Gatt, Councillor Sandy Keith, Councillor Elaine Kirby, Councillor Scott Lawrence, Councillor Marc Macrae, Councillor Paul McBain, Councillor Shona Morrison, Councillor Bridget Mustard, Councillor Kathleen Robertson, Councillor Derek Ross, Councillor Draeyk van der Horn, Councillor Ben Williams APOLOGIES Councillor John Cowe IN ATTENDANCE Chief Executive, Executive Director, Economy, Enterprise and Operations, Chief Governance Officer (Monitoring Officer), Chief Financial Officer, Head of Education (Chief Education Officer), Head of Customer Experience, ICT and Digital Services, Service Manager Legal Services, Service Manager Property, Estates and Assets, Service Manager Strategic Finance, Service Manager Democratic Services, Complaints Officer and Information Governance Manager and Data Protection Officer. 1. Chair The meeting was chaired by Councillor Marc Macrae. 2. Declaration of Group Decisions and Members Interests * In terms of Standing Orders 21 and 23 and The Councillors' Code of conduct the Council noted that there were no declarations for Group Leaders or Spokesperson 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 16 - 19 of business on the grounds that it involves the likely disclosure of exempt information of the class. Para Number of the minute Para Number of Schedule 7a Item 4. Page 7
Page 8
16 Para 1 Information relating to staffing matters 17 Para 4 Information relating to any particular applicant for, or recipient of former recipient of, any service provided by the authority 18 Para 9 Any terms proposed or to be proposed by the Authority in the course of negotiations for a contract for the acquisition or disposal of property or the supply of goods or services. 19 Para 9 Any terms proposed or to be proposed by the Authority in the course of negotiations for a contract for the acquisition or disposal of property or the supply of goods or services 4. Minutes of meeting of 26 August 2025 The minute of the meeting of 26 August was submitted and approved. 5. Written Questions The Committee noted that no written questions had been submitted. 6. Annual Procurement Report for 2024-25 The meeting had before it a report by the Chief Executive submitting to the Committee the annual procurement report for 2024/25. Following consideration, the Committee unanimously agreed to note the annual procurement report for the financial year 2024/25. 7. Information Governance Annual Report 2024-2025 The meeting had before it a report by the Executive Director Economy, Enterprise and Operations informing the Committee about Information Governance (IG) activities within the Council, and in particular on improvements, made for 2024/25. The report also confirms the existing Data Protection Policy has been updated. Councillor Ross sought clarification on how the number of Freedom on Information Requests received compared to other comparable Local Authorities. The Information Governance Manager and Data Protection Officer confirmed that the information is available on the Scottish Information Commissioners web site and added that she would circulate the link to members following the meeting. Following further consideration, the Committee unanimously agreed to note the current Information Governance compliance for 2024/25 as set out in the Annual Report in Appendix 1 and summarised in Sections 4 and 5 of the report. 8. Annual Complaints Handling Annual Report 2024-25 Page 8
Page 9
The meeting had before it a report by the Executive Director Economy, Enterprise and Operations asking Committee to consider the Complaints Handling Annual Report 2024-25. Following consideration, the Committee unanimously agreed to: i) note the content of the Complaints Handling Report; ii) welcome performance as indicated in the report; and iii) approve the report for submission to the Scottish Public Services Ombudsman. 9. Unacceptable Customer Actions Policy The meeting had before it, a report by the Executive Director Economy, Enterprise and Operations asking Committee to consider a review of the Unacceptable Customer Actions Policy (UCAP). Prior to the meeting, the Chief Governance Officer had circulated to members some proposed small amendment to the policy, namely: Paragraph 4.5.1 to add in disproportionately so the paragraph would now read - The level of contact is unacceptable when the amount of time spent talking to a customer on the telephone, or reviewing and responding to written or electronic communication disproportionately impacts on the ability to deal with the relevant matter, or on the ability of staff to deal with other members of the public. Paragraph 6.2 to include a sentence at the end which reads - The restrictions can be imposed by a single service, several services or all services depending on the circumstances of the unacceptable behaviour. Councillor Macrae sought agreement from the Committee to accept the changes. This was unanimously agreed. Councillor van der Horn sought clarification on the availability of the policy in different formats and was it also available in those formats in the languages detailed in the document. The Complaints Officer said he would need to check with but would confirm following the meeting. Following further consideration, the Committee agreed to approve the revised Unacceptable Customer Actions Policy as attached at Appendix 1 with the following amendments: Paragraph 4.5.1 to add in disproportionately so the paragraph now reads - The level of contact is unacceptable when the amount of time spent talking to a customer on the telephone, or reviewing and responding to written or electronic communication disproportionately impacts on the ability to deal with the relevant matter, or on the ability of staff to deal with other members of the public. Paragraph 6.2 to include a sentence at the end which reads - The restrictions can be imposed by a single service, several services or all services depending on the circumstances of the unacceptable behaviour. Page 9
Page 10
10. Property Performance Indicators Report The meeting had before it a report by the Executive Director Economy, Enterprise and Operations informing the Committee of the Council's property assets and provide an update of the current performance indicators. Following consideration, the Committee unanimously agreed to note the reporting of the Property Performance Indicators. 11. Performance Report - Financial Services - Period to September 2025 The meeting had before it a report by the Chief Executive asking Committee to scrutinise performance in areas of Service Planning, Service Performance and other related data to the end of September 2025 and note actions being taken to improve performance where required. Following consideration, the Committee unanimously agreed to note performance in areas of Service Planning, Service Performance and other related data to the end of September and note the actions being taken to improve performance where required. 12. Performance Report - GSP - Period to September 2025 The meeting had before it a report by the Executive Director Education, Housing and Communities asking Committee to scrutinise performance in areas of Service Planning, Service Performance and other related data to the end of September 2025 and note actions being taken to improve performance where required. Following consideration, the Committee unanimously agreed to note performance in areas of Service Planning, Service Performance and other related data to the end of September and note the actions being taken to improve performance where required. 13. Performance Report - HR ICT OD - Period to September 2025 The meeting had before it a report by the Executive Director Education, Housing and Communities asking Committee to scrutinise performance in areas of Service Planning, Service Performance and other related data to the end of September 2025 and note actions being taken to improve performance where required. Following consideration, the Committee unanimously agreed to note performance in areas of Service Planning, Service Performance and other related data to the end of September and note the actions being taken to improve performance where required. 14. Best Value Action Plan Review and Progress Reporting The meeting had before it a report by the Executive Director, Economy, Enterprise and Operations asking Committee to note the progress against the actions in the Best Value Action Plan. Following consideration, the Committee unanimously agreed to note progress against the actions in the Best Value Action Plan detailed in Appendix 1. Page 10
Page 11
Councillor McBain left the meeting during the consideration of the item. 15. Corporate Risk Register Update The meeting had before it a report by the Executive Director Economy, Enterprise and Operations providing the Committee with the latest updated version of the Council's Corporate Risk Register. Following consideration, the Committee unanimously agreed to approve the updated Corporate Risk Register dated September 2025 attached as Appendix 1 to the report. 16. Voluntary Early Retirement Report [Para 1] The meeting had before it a report by the Executive Director Education, Housing and Communities asking the Committee to consider an application under the terms of the agreed Voluntary Early Retirement Scheme. Following consideration, the Committee unanimously agreed to approve the application for Voluntary Early Retirement as contained within the report. 17. Rent Rebate Keith The meeting had before it a report by the Executive Director for Economy, Enterprise and Operations inviting the Committee to approve a rent rebate and to agree the policy amendment to the Community Rent Rebate scheme which would allow all groups to request a rental review at any time if unforeseen financial constraints are experienced. Councillor Macrae moved to add to recommendation i) to include a review on an annual basis. In welcoming the report Councillor Coull confirmed that she was happy to second Councillor Macrae's amendment to the recommendations. Councillor Ross stated that he had reservations about the proposal and felt that there was not enough information on what the tenants are doing to improve their financial situation and proposed, seconded by Councillor van der Horn to defer the report for further information. On the division there voted: For the motion (8) Councillors Macrae, Coull, Fernandes, Gatt, Kirby, Lawrence, Mustard and Robertson For the amendment (4) Councillors Ross, van der Horn, Keith and Williams Abstention (0) Accordingly, the motion became the finding of the meeting and the Committee agreed to: i) approve the rent rebate as set out in paragraph 5.9 with an annual review to be carried out; and Page 11
Page 12
ii) approve the amendment to the current policy - that rent rebate requests can be made outwith the agreed rental review timescale if unforeseen circumstances are identified as set out in paragraph 5.11. Councillor Morrison left the meeting during the consideration of the item. 18. Public Trust Site in Forres [Para 9] The meeting had before it a report by the Executive Director Economy, Enterprise and Operations inviting Committee to approve a reduced rental lease. Following consideration, the Committee unanimously agreed to the general terms of the lease request in accordance with the Heads of Terms outlined in paragraph 6.2 and authorise the Service Manager Legal Services and the Asset Manager (Commercial) to conclude the transaction. 19. Common Good Site in Forres [Para 9] The meeting had before it a report by the Executive Director Economy, Enterprise and Operations inviting the Committee to consider the response to the public consultation and approve the disposal of Common Good land adjacent to Clovenside Cemetery, Forres. Following consideration, the Committee unanimously agreed to: i) note the public consultation results favouring the disposal of Common Good land at Clovenside Cemetery; and ii) approve the disposal of the land adjacent to Clovenside Cemetery, Forres to Forres Baptist Church in accordance with the Heads of Terms outlined in paragraph 6.3 and authorise the Service Manager Legal Services and Asset Manager (Commercial) to conclude the sale. Page 12
Page 13
Report to: Corporate Committee Meeting Date: 17 February 2026 Report by: Chief Executive Author: Susan Souter Contact Email: susan.souter@moray.gov.uk Subject: Revenue Budget Monitoring to 31 December 2025 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to advise Committee of the revenue budget monitoring position as of 31 December 2025, Quarter 3 2025/26, and the estimated outturn for the year. 1.2 This report is submitted to Committee in terms of Section III B (10) of the Council's Scheme of Administration relating to monitoring current revenue expenditure against approved budget. 2. SUMMARY 2.1 In February 2025, the Council set a balanced budget for the 2025/26 financial year. The budget addressed anticipated budget pressures and included provisions for inflationary increases for other areas such as pay awards and contract increases. Savings that had been approved throughout 2024/25 were also factored into the budget. 2.2 This report outlines the Council’s revenue budget position at the end of Quarter 3 for the 2025/26 financial year. It summarises the actual expenditure against budget for each service area, highlighting the most significant variances. The report provides an update on the delivery of approved savings and the management of budget pressures. 2.3 The report also presents the latest estimated outturn position for the 2025/26 financial year. Based on information available at Quarter 3, a net overspend of £1.635 million is currently forecast, with the most significant pressures arising within Education and services delivered on behalf of the Moray Integration Joint Board (MIJB). These pressures are partly offset by underspends in other service areas, favourable movements in provisions and a net underspend on loans charges. 2.4 Heads of Service continue to be required to actively manage expenditure within approved budgets and to explain significant variances. Where overspends are recurring and service Item 6. Page 13
Page 14
conditions remain unchanged, services are required to identify mitigating actions and longer-term solutions. This approach supports the early identification of financial risks and informs the Council’s Short to Medium Term Financial Plan. 2.5 As at 31 December 2025 the Council’s free general reserve remains at £6,000,000, in line with the minimum required under the financial reserves policy. Earmarked reserves free balance totals £19,024,000, following a further £1,328,000 released to departments in Quarter 3. These reserves support specific priorities including Transformation, Moray Growth Deal and service specific commitments. 2.6 Revenue budget monitoring is reported to Committee on a quarterly basis, with projected outturn positions provided at Quarter 2 and Quarter 3. This ensures that emerging financial pressures are identified at an early stage and that corrective action can be taken where required. 3. RECOMMENDATIONS 3.1 It is recommended that Committee consider and note: i) the revenue budget monitoring position to 31 December 2025, which shows the Council is £5,102,000 over budget to date for 2025/26; ii) that this position includes overspends in Education – Out of Area Placements (£1,319,000), Financial Services (£112,000), Governance, Strategy and Performance (£120,000), and Health and Social Care and Children’s Services delivered on behalf of the Moray Integration Joint Board (£4,646,000); and underspends within Education – Devolved School Budgets (£325,000), Education, Resources and Communities (£76,000), Environmental and Commercial Services (£166,000), and Economic Growth and Development Services (£695,000); iii) the increase of £96,000 in the General Revenue Grant, as set out in paragraph 4.3; iv) the current estimated outturn for 2025/26, which forecasts a net overspend of £1,635,000, comprising projected overspends in Health and Social Care and Children’s Services (£670,000 after the Moray Integration Joint Board cost-sharing adjustment), Education (£1,751,000), Environmental and Commercial Services (£400,000) and Financial Services (£452,000), partially offset by underspends in Education, Resources and Communities (£298,000), Economic Growth and Development Services (£810,000), and Loans Charges (£573,000); v) that Heads of Service have been tasked with reducing overspends and identifying actions to bring the overall outturn position back into line with budget; and vi) that the projected variances within Provisions include amounts that will require transfer to earmarked reserves at year end. Page 14
Page 15
3.2 It is recommended that Committee approves the proposal to draw down £100,000 from the Transformation Reserve to support the implementation of a new burial grounds management system on a spend to save basis, as per paragraph 5.50. Susan Souter Senior Accountant 4. BACKGROUND AND CONTEXT 4.1 The Council approved the General Fund Revenue Budget at a meeting on 26 February 2025 (paragraph 3 of the minute refers) with budgeted expenditure of £294,197,000. Council Tax receipts of £57,320,000 were anticipated. As part of the budget setting process, Members approved £7,889,000 of savings in the year. No use of reserves was planned to balance the budget. 4.2 In addition to the core budget, unspent balances from the Devolved School Management (DSM) scheme are carried forward each year. The DSM balance brought forward into 2025/26 is £214,000 (2024/25 £753,000). Unused Pupil Equity Fund (£766,000) and £25,000 from nursery snacks and fundraising have also been carried forward in line with grant conditions. These budgets operate on an academic year cycle, resulting in recurring carry-forwards. 4.3 A further £96,000 in General Revenue Grant (GRG) funding has been confirmed by the Scottish Government during Quarter 3 following grant redeterminations. This includes £19,000 for the Scottish School Milk Subsidy Scheme, as a contribution towards school milk in primary and special schools, and £77,000 for the Nature Restoration Fund (NRF), known as the Edinburgh Process strand of the NRF to support new, or to enhance existing, approaches to restoring biodiversity. All funding has been incorporated into the Quarter 3 financial position and, where possible, released to departments to progress. 4.4 Movements in the base budget from the position approved by Council on 26 February 2025 are shown in APPENDIX 3. Allocations from provisions for Inflation and Contingencies, Additional Costs and Savings are detailed in APPENDIX 4. 4.5 The Short to Medium Term Financial Plan (SMTFP), reported to Council on 28 January 2026 (paragraph 6 of the draft Minute refers), confirmed that a budget gap continues to be forecast for 2026/27 and 2027/28, reflecting recurring overspends brought forward from 2024/25, emerging pressures identified through the 2025/26 projected outturn position, and the implications of the provisional local government settlement. As part of the approved recommendations, Council agreed to increase the MIJB budget by £445,000 in 2025/26 to reflect its pro-rata share of funding for the 2025/26 pay award. This is included in the Provisions estimated outturn figures in this report. The SMTFP also included a detailed review of savings and other central provisions across both 2025/26 and 2026/27. The timing of several planned savings and the required use of reserves in 2025/26 has been reassessed, with the outcome to be reported alongside this Quarter 3 monitoring position. Taken together, the SMTFP provides the updated financial framework for 2026/27 and 2027/28 and will continue to be informed by the variances and pressures reported at Quarter 3. This ensures that the budget-setting proposals for consideration by Council on 25 February 2026 reflect the most up-to-date financial position. Page 15
Page 16
4.6 Following the management restructure approved by Council on 15 April 2025 (paragraph 8 of the Minute refers), service budgets are in the process of being realigned to the new Executive Director and portfolio groupings. This report has been prepared using the previous departmental structure, as the Quarter 3 position reflects the arrangements that were in place for most of the year. A transition period is underway to realign budgets, responsibilities and reporting lines, and from Quarter 4 onwards financial monitoring will be presented in accordance with the new strauctre to ensure consistency between operational and financial reporting. 5. PROPOSALS 5.1 APPENDIX 1, and the table below, summarises the current position for each service area, comparing actual expenditure with the budget to 31 December 2025. 5.2 Overall, the budget position as of 31 December 2025 is expenditure over budget to date of £5,102,000, 2.42% of budget to date, including services delivered on behalf of the Moray Integration Joint Board (MIJB). Revised Budget 2025/26 Budget to 31 December 2025 Actual and Committed Expenditure to 31 December 2025 Q3 Variance Under/(Over) £000 £000 £000 £000 % Education, Resources and Community 12,456 10,450 10,374 76 0.73 Education 122,228 90,619 91,596 (977) (1.08) General Services Housing and Property 4,147 3,167 3,248 (81) (2.56) Environmental and Commercial Services 30,722 22,753 22,587 166 0.73 Economic Growth and Development Services 3,898 3,610 2,915 695 19.25 HR, ICT and Organisational Development 7,191 5,776 5,797 (21) (0.36) Financial Services 2,825 2,057 2,169 (112) (5.44) Governance, Strategy and Performance 6,510 5,811 5,931 (120) (2.07) Other Services 2,670 2,085 2,276 (191) (9.16) Health and Social Care and Children’s Services (MIJB) 85,518 63,751 68,397 (4,646) (7.29) Health and Social Care (non MIJB) 478 358 249 109 30.45 Loans Charges 19,459 (4) (4) 0 0 Provisions 2,285 0 0 0 0 Total 300,387 210,433 215,535 (5,102) (2.42) Page 16
Page 17
5.3 APPENDIX 2 presents the initial estimated outturn position for each service area, comparing projected expenditure against the annual budget. A summary of the current forecast is provided in the table below. Revised Budget 2025/26 Estimated Outturn 2025/26 Estimated Variance Under/(Over) 2025/26 £000 £000 £000 Education, Resources and Community 12,456 12,158 298 Education 122,228 123,979 (1,751) General Services Housing and Property 4,147 4,062 85 Environmental and Commercial Services 30,722 31,122 (400) Economic Growth and Development Services 3,898 3,088 810 HR, ICT and Organisational Development 7,191 7,217 (26) Financial Services 2,825 3,277 (452) Governance, Strategy and Performance 6,510 6,333 177 Other Services 2,670 2,876 (206) Health and Social Care and Children’s Services (MIJB) 85,518 86,188 (670) Health and Social Care (non MIJB) 478 398 80 Loans Charges 19,459 18,886 573 Provisions 2,285 2,438 (153) Total 300,387 302,022 (1,635) Service Department Variances 5.4 The principal areas of overspend and underspend within each service are outlined below, with the projected year-end outturn shown alongside. 5.5 Education, Resources and Community Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Vacancies - 283 Income Sport and Leisure 90 70 Libraries income (14) - Music Instruction income from schools 8 8 Other PPP utilities reconciliation (16) (16) PPP contract deductions (23) (30) Page 17
Page 18
Energy 43 - Grounds maintenance (18) - Misc Variances 6 (17) Net Underspend 76 298 5.6 Leisure income remains above target at Quarter 3, continuing the favourable trend reported earlier in the year. Budgets within leisure services are currently being realigned, and a review is underway to determine whether any recurring saving can be released. PPP contract deductions continue to show an adverse variance, as these deductions have not been achieved since the first contract commenced in 2012. Following a council-wide energy review, an underspend has been identified within this service area. This will be reallocated across other services to reflect updated energy usage patterns. 5.7 For the projected outturn, vacancies are anticipated to exceed target by year-end, with recruitment challenges in several senior posts contributing to the underspend. The Head of Service post has remained vacant throughout the year and will be realigned once the service restructure is implemented in Q4. Leisure income is expected to remain above target, consistent with the current position and subject to the ongoing budget realignment review. PPP contract deductions are projected to continue falling short of budget, in line with historic trends. A year-end underspend of £298,000 is currently forecast. 5.8 Education Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Vacancies - 163 ASN Absence cover (4) (30) Central supply cover schools (excl ASN) (42) (70) Redundancy - (11) Teacher numbers (11) (11) Income ELC rental income - 8 Other DSM – Primary devolved 26 - DSM – Secondary devolved 299 - School non devolved costs (21) 30 ELC fundraising/snack 26 - ELC partner providers - (240) Out of Area placements (1,319) (1,710) Sanitary products 13 18 Staff advertising 10 10 Disturbance mileage 11 5 Speech and language therapy - 23 Page 18
Page 19
Misc Variances 35 64 Net Underspend/(Overspend) (977) (1,751) 5.9 Central supply and ASN absence budgets continue to show overspends at Quarter 3, reflecting the ongoing requirement for teacher cover in schools due to long-term sickness absence and maternity leave. To support this pressure, £470,000 has been drawn down from the relevant contingency budget pressure during Quarter 3 to fund supply teacher costs. Additional HR capacity is being recruited to support a review of absence levels within teaching. Primary and secondary DSM budgets are underspent at this stage, which is typical for the time of year, as secondary schools generally incur the bulk of their resources expenditure between October and January. The variance on ELC fundraising relates to income carried forward through earmarked reserves; ELC settings frequently raise funds for larger improvement projects, and associated expenditure can span multiple financial years. In respect of Out of Area placements, Education and Children’s Services have been asked to review all current placements, reassess expected timescales, and explore opportunities to return children to Moray where appropriate. 5.10 For the projected outturn, vacancy savings are expected to exceed target. Central supply and ASN absence costs are forecast to stay above budget due to the continued need for teacher cover. Out of Area placements remain the main pressure and the projected overspend has increased slightly from the Quarter 2 projection. Redundancy costs relate to the ASN Change Management Plan. Additional staffing has been put in place to maintain teacher numbers and protect Scottish Government funding. School non-devolved budgets benefit from energy-related refunds from the prior year. Payments to Early Learning and Childcare partner providers are expected to overspend, reflecting increased demand including the January intake. 5.11 General Services Housing and Property Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Staff savings - 178 Income Property fees (192) (150) Renewable Heat Incentive payments 19 20 Industrial Estate rental income and wayleaves 65 70 Other Corporate buildings maintenance 111 100 Schools repairs and maintenance (136) (150) Homeless temporary accommodation 14 - Improvement grants 24 - Industrial Estates repairs and maintenance 33 - Page 19
Page 20
Supported living accommodation repairs and maintenance 23 25 Surplus property costs (40) (40) Misc Variances (2) 12 Net Underspend (81) 85 5.12 At Quarter 3, property fee income from recharges to the Capital Programme and the HRA is £192,000 below budget. In contrast, rental income from Industrial Estates continues to perform well and is £65,000 above target. Corporate Repairs and Maintenance show an underspend of £111,000 to date, while Schools Repairs and Maintenance are overspent by £136,000 at this stage, driven by ongoing essential works across the school estate. 5.13 For the projected outturn, staff savings are expected to exceed target, contributing to an anticipated underspend of £178,000 by year end. Property fee income from recharges to the Capital Programme and the HRA is forecast to remain below budget by around £150,000, reflecting a recurring historic shortfall. Industrial Estates rental income is projected to be £70,000 above budget. Corporate repairs and maintenance is expected to deliver a £100,000 underspend, while Schools repairs and maintenance is forecast to overspend by approximately £150,000 due to ongoing essential works across the school estate. Taken together, these movements contribute to the projected year-end underspend of £85,000 for the service. 5.14 Environmental and Commercial Services Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Burial Grounds 44 60 Vacancy target - (54) Income Fleet – internal recharges 380 500 Fleet – external income - (6) Burial Grounds (131) (109) Open Spaces (ad-hoc/flood) 95 17 Waste – external income (73) (141) Consultancy – recharges to capital (99) (99) Consultancy - other 46 42 Roads – recharges to capital (33) 15 Roads – other internal recharges (154) (194) Roads – external income 63 120 Catering – external income 74 85 Harbours and Transportation – external income 88 186 Harbours and Transportation – internal recharges 208 - Page 20
Page 21
Other Fleet operational costs (153) (227) Open Spaces 18 13 Waste – other 77 (292) Roads – Winter Maintenance 14 (599) Catering 15 - Cleaning - 10 Harbours and Transportation (363) 257 Misc Variances 50 16 Net Underspend/(Overspend) 166 (400) 5.15 At Quarter 3, Waste Management shows a small favourable variance overall, supported by several offsetting movements. Recycling income continues to perform strongly and is £139,000 above budget due to higher recyclate market prices, with a further £79,000 underspend on recycling contracts. Green Waste income remains below target, with permits underachieving by £29,000, and Trade Waste income is £81,000 below budget, however, income from Bulky Waste uplifts is £19,000 higher than expected. The closure of Dallachy in April 2025 and completion of capping works have led to a number of one-off movements, including increased leachate costs and the loss of tipping income, which is £107,000 below budget to date. These pressures have been partly offset by fuel savings totalling £142,000 across the service, largely linked to reduced vehicle usage at Dallachy. Internal fleet recharges are £61,000 higher than budget due to additional ad-hoc repairs, and Waste royalty costs for Dallachy are £14,000 overspent following initial capping activity. Gas income from the site is currently below budget but is expected to increase over time. Disposal costs for NESS are £81,000 higher than budget due to additional charges incurred during facility shutdowns. The planned saving associated with the Dallachy closure has not been removed from the service budget, and is still held centrally within provisions (see paragraph 5.41). As a result, the full financial impact of the closure is reflected within the Quarter 3 position above. Open Spaces reports a net favourable variance of £27,000. Burial Grounds income remains significantly below budget, with a shortfall of £131,000, partially offset by staff vacancy savings of £44,000. Grounds maintenance income is £95,000 ahead of budget due to additional flood-alleviation recharges and ad-hoc external work, and there is an £18,000 underspend on repairs and maintenance. Catering, Cleaning and Facilities report a combined underspend of £90,000, largely due to higher-than-expected school meal income, particularly within secondary schools. Fleet Services reports a mixed position, with overspends on private contractors (£70,000), additional hires (£131,000) and software licences (£7,000), all of which are recharged and offset through income. These cost pressures are mitigated by savings in staff transport (£11,000), internal fleet recharges (£10,000), energy (£25,000) and equipment and furniture (£9,000). Income from recharges to other services is £380,000 above budget, reflecting higher internal activity levels. Additional income has also been generated from sales, fees and charges and vehicle disposals (£8,000), while service-user income is £12,000 below budget. Page 21
Page 22
Consultancy income is £53,000 below budget largely due to staffing vacancies which have reduced the service’s capacity to recharge to capital. Within Roads, Winter Maintenance shows a small underspend of £14,000 at Quarter 3. The £1.57 million reduction in the capital programme has prompted a comprehensive review of budgets and internal processes, resulting in efficiencies across materials, staffing and refuse disposal. Despite these improvements, Roads continues to face pressure, with a net overspend of £85,000 at this stage. Although a recent council-wide review of energy budgets has identified funding that will ease pressures, ongoing cost pressures remain and continue to be closely monitored. Harbours and Transportation report a mixed position. Staffing underspends of £27,000 have been achieved to date. Income remains strong overall, with favourable movements from developer and utility permits, inspection fees and one-off filming income. Repairs to the Selkie vessel have created additional cost pressures within the service. Energy costs are overspent, although these are fully recharged and offset by corresponding income. 5.16 In total, an overspend of £400,000 is projected for the year across all services within Environmental and Commercial Services. These are discussed below. Across Waste Management, a net overspend of £433,000 is projected. Recycling income is expected to remain strong, with a £175,000 favourable movement forecast, and recycling contracts are projected to underspend by £100,000. Green Waste and Trade/Bulky Waste income are expected to underachieve by £29,000 and £113,000 respectively. The closure and capping of Dallachy continues to affect the budget, with no further tipping income leading to a projected £151,000 overspend, partly offset by £189,000 of fuel savings. Internal fleet recharges are forecast to overspend by £91,000, while royalty costs and gas income are each expected to be £14,000 adverse. Costs associated with the NESS facility remain a significant pressure, with a projected overspend of £497,000. Open Spaces is forecast to overspend by £19,000 at year-end. Burial Grounds income is expected to underachieve by £109,000, partly offset by vacancy savings of £60,000. The Headstone Inspection programme is forecast to underspend by £13,000, and grounds maintenance income is expected to be £17,000 above budget. Catering is projected to underspend by £85,000 due to higher secondary school meal income. Cleaning is expected to underspend by £10,000. Fleet Services is forecast to overspend on private contractors, additional hires and licences, all of which are fully recharged. These pressures are offset by savings in staff transport and energy. Income from recharges to other services is projected to exceed budget, alongside additional income from sales and fees. Service-user income is expected to be £15,000 below budget. In total Fleet Services are forecasting a £267,000 underspend. Consultancy income is projected to fall short by £57,000 due to staffing vacancies. Roads continues to be closely monitored due to the high overspend previously projected. Improved internal processes and stringent cost-cutting measures have reduced Page 22
Page 23
pressures, and a year-end overspend of £47,000 is now forecast (excluding Winter Maintenance), reflecting savings across staffing, materials, vehicle costs, private contractors and waste disposal. Winter Maintenance is, however, forecast to overspend by £599,000 as a result of recent adverse weather conditions. Harbours and Transportation are forecast to underspend by £445,000 overall. School transport budgets are expected to underspend by £179,000, partly due to weather-related service reductions. Additional income is forecast from inspection fees and developer and utility permits. Car park income remains under pressure due to the partial closure of St Giles and Pay-by-Phone charges. Harbours face additional pressures from insurance excesses and dredger repair costs of around £30,000. Economic Growth and Development Services 5.17 Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Vacancy factor 30 271 Income Planning Income 237 - Building Control 253 250 Landlord Registration income - 10 Other Moray Economic Partnership - 11 Climate Change (Local Heat Energy Efficiency) - 17 Moray Growth Deal professional fees - 20 Specialist Services (Planning/Building Control) - (10) Coastal Communities Fund 171 171 Nature Restoration Fund - 70 Misc Variances 4 - Net Underspend 695 810 5.18 At Quarter 3, the service is reporting a favourable variance, largely driven by strong income performance within Planning and Building Control. Planning income has benefited from the receipt of three large energy consent applications during the year. These applications are substantial and have generated significant fee income; however, no further notifications have been received indicating that similar large-scale applications are unlikely over the next 12 months. As a result, planning income is expected to reduce in future years. Building Control income has also performed well, reflecting an exceptional year with two significantly large Building Warrant applications received in respect of Forres Academy and a distillery development. While this has resulted in a material favourable variance at Quarter 3, it is considered non-recurring and income levels are not expected to Page 23
Page 24
be sustained at this level in future years. In addition, income of £171,000 has been received from the Coastal Communities Fund in respect of 2025/26. As spend plans have not yet been finalised, this funding will require to be carried forward at year-end within an earmarked reserve, in line with the conditions of the funding. 5.19 The projected year-end position continues to reflect a significant underspend, primarily arising from staff vacancies across Planning, Building Control and Environmental Health. Recruitment of suitably qualified specialist staff remains challenging, and vacancy savings are therefore expected to exceed the original target for the year. Building Control income is forecast to be approximately £250,000 above the annual income target, reflecting the exceptional level of activity experienced during the year. As noted above, this level of income is not expected to be recurring. Further underspends are anticipated within professional fees, including Climate Change (Local Heat and Energy Efficiency) (£17,000), the Moray Growth Deal (£20,000) and the Moray Economic Partnership (£11,000). These underspends are partly offset by an estimated net cost of £10,000 for specialist professional advice required to support larger and more complex planning and building control applications. In relation to external funding, the £171,000 Coastal Communities Fund income received during the year will be transferred to an earmarked reserve at year-end to support future expenditure. In addition, a £77,000 allocation from the Nature Restoration Fund is expected to be drawn down, with an underspend of approximately £70,000 forecast. This underspend will be carried forward in an earmarked reserve to support the funding of a two-year post. HR, ICT and Organisational Development 5.20 Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Staff savings - 146 Other Central Telephones (19) (53) ICT Software/Hardware (52) (112) Central Training 108 50 Redundancy (57) (57) Misc Variances (1) - Net Overspend (21) (26) 5.21 At Quarter 3, the service is reporting a small net overspend, reflecting a number of offsetting movements within central budgets. The ICT Software and Hardware budget continues to experience pressure, with an overspend of £52,000 to date. This reflects increased software and system costs incurred during the year. Central Training is reporting a significant underspend of £108,000 at Quarter 3. This includes £62,000 relating to the Leadership Development budget, which is no longer required in the current financial year and will be returned to reserves in Quarter 4, with the intention of carrying this funding forward into 2026/27. Redundancy costs of £57,000 have been incurred during the year Page 24
Page 25
following the deletion of a post as part of a restructure. This cost was not fully provided for within the original budget and contributes to the adverse variance reported at this stage. 5.22 The projected year-end position indicates a near-balanced outcome for the service. Staff savings are forecast to exceed the original target by £146,000, reflecting ongoing vacancy management and recruitment challenges. Pressures within ICT Software and Hardware are expected to continue, with a projected overspend of £112,000 by year-end. Of this, £75,000 relates to dual running costs associated with the SWAN 2 replacement programme, with the remaining £37,000 attributable to additional Microsoft software licences required to support operational delivery. Central Training is forecast to deliver a £50,000 underspend by year-end, following the return of uncommitted leadership development funding to the Transformation reserve. Central Telephones is currently forecast to overspend by £53,000, based on prior-year trends. This position remains under review, as the service is currently in a period of transition while a new telephony solution is being implemented, and costs are expected to stabilise once this is fully embedded. Redundancy costs of £57,000 are reflected in the projected outturn and are not expected to increase further during the remainder of the year. Financial Services 5.23 Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Staff savings - 235 Income VAT interest received (HMRC) 12 12 Truck Cartel compensation (one-off) 119 119 Other Banking and card payment fees (34) (58) Taxation postages (16) (55) NDR reliefs - (461) Small Service Improvement budget 4 - External Audit additional fees 2024/25 - (44) Legal settlement (170) (175) Misc Variances (27) (25) Net Overspend (112) (452) 5.24 At Quarter 3, the service is reporting a net adverse variance, reflecting a small number of material pressures partly offset by additional income. Unbudgeted income of £119,000 has been recognised in relation to the Truck Cartel claim. This income relates to a one-off, unbudgeted receipt arising from a UK-wide legal claim concerning historic fleet vehicle purchases and is non-recurring in nature. Banking and card payment fees continue to exceed budget, with an overspend of £34,000 recorded to date. This reflects increased transaction volumes and higher supplier charges. In addition, a one-off overspend of £170,000 has been incurred in relation to the settlement of an asbestos-related legal case. In total, these movements result in the net overspend reported at Quarter 3. Page 25
Page 26
5.25 The projected year-end position reflects a combination of ongoing cost pressures and favourable movements within the service. Staff savings arising from vacancy management are forecast to deliver an underspend of £235,000 by year-end. The £119,000 of income associated with the Truck Cartel claim is expected to be retained as a favourable variance and remains unbudgeted. Banking and card payment fees are forecast to overspend by £58,000, reflecting continuing pressure from transaction volumes and charging structures. Within Taxation, postage costs are projected to exceed budget by £55,000 due to increased activity levels. A significant pressure is also forecast in relation to Non-Domestic Rates (NDR) reliefs, with an estimated overspend of £461,000 based on the mid-year estimate, largely driven by increased claims for Empty Property relief. Additional one-off costs include £44,000 of external audit fees relating to 2024/25, arising from additional audit work forecast but quantified when the fee for the 2024/25 audit was agreed, and the £170,000 asbestos-related legal settlement noted above. Taking these factors into account, the service is forecast to close the year with a net overspend. Governance, Strategy and Performance 5.26 Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Staff savings - 206 Income Money Advice - income from Accountant In Bankruptcy (AIB) 18 22 Registrars 4 5 Licensing (mainly Licensing Board) 30 35 Other Discretionary Housing Payments - 46 Benefits Software (Civica) (48) (48) Scottish Welfare Fund awards (105) (82) Housing Benefits (70) (50) Customer Services various supplies & services 10 15 Customer Services - Mail Van 13 19 Elections Management System - (11) Misc Variances 28 20 Net (Overspend)/Underspend (120) 177 5.27 At Quarter 3, Governance, Strategy and Performance is reporting a net overspend of £120,000. This reflects a number of demand-led pressures within welfare-related budgets, partially offset by higher than anticipated income. Licensing income is £30,000 above budget at this stage, primarily due to increased activity within the Licensing Board, which has helped mitigate pressures elsewhere within the service. Cost pressures continue to be evident within welfare-related budgets. The Benefits Software budget is overspent by Page 26
Page 27
£48,000 to date, reflecting a historic and ongoing pressure. Scottish Welfare Fund awards are £105,000 over budget at Quarter 3, driven by continued high levels of demand, while Housing Benefits are overspent by £70,000, reflecting volatility in claimant volumes and award values. These areas remain closely monitored given their sensitivity to external economic factors. These variances have resulted in an overall net overspend of £120,000 at Quarter 3. 5.28 The projected year-end position indicates an overall underspend, largely driven by staff savings of £206,000 arising from vacancy management across the service. Licensing income is forecast to remain above budget by £35,000 for the year, reflecting sustained levels of activity. Discretionary Housing Payments (DHP) are projected to show a net underspend of £46,000. This reflects an estimated £177,000 underspend on awards during 2025/26, partly offset by the reduced 2024/25 funding payment resulting from the Scottish Government’s decision to withhold 20% of funding until year-end, equating to £131,000. The overspend on Benefits Software of £48,000 is expected to persist and reflects a historic pressure within the budget. Scottish Welfare Fund awards are forecast to overspend by £82,000 by year-end; however, a further funding allocation of £68,000 is expected from the Scottish Government following Quarter 4. Any remaining net overspend will be met from the earmarked portion of the General Fund balance, currently £296,000. Housing Benefits are forecast to overspend by £50,000 at year-end, although this remains particularly difficult to predict due to fluctuations in caseload and award levels. Other Services 5.29 Q3 Variance Fav/(Unfav) £000 Projected Variance Fav/(Unfav) £000 Staffing Interim Chief Executive salary and dual running costs for short period (28) (35) Other Additional pension costs (13) (15) Strain on Fund costs (108) (108) Accommodation costs (staff) (12) (16) Misc Variances (3) (5) Net Overspend (191) (206) 5.30 The Other Services budget comprises a range of corporate and centrally held costs that do not sit within individual service departments. The total budget of £2.6 million includes costs associated with the Chief Executive (£222,000), the Corporate Management Team (£392,000), civic costs and hospitality (£12,000), a project officer post supporting the Office Review (£91,000), funded from the Transformation Programme, the Joint Board requisition (£888,000), and non-distributed costs (£1,036,000), which primarily relate to centrally held pension fund payments. Page 27
Page 28
5.31 At Quarter 3, Other Services is reporting a net overspend of £191,000. This position is largely driven by short-term staffing and pension related costs. Higher Interim Chief Executive salary costs and associated dual-running arrangements over a short transitional period have resulted in an overspend of £28,000 to date. In addition, recruitment costs associated with senior positions have contributed a further £27,000 to the variance. Pension related pressures continue to be evident, with additional pension costs £13,000 above budget at Quarter 3 and strain on the fund costs totalling £108,000 based on known cases of one-off early retirements. Accommodation costs of £12,000 have also been incurred in relation to the Interim Head of Service and Chief Social Work Officer roles, for which no specific budget provision was in place. 5.32 The projected year-end position reflects a net overspend of £206,000 for Other Services. Interim Chief Executive salary and dual-running costs are forecast to increase to £35,000 for the year, reflecting the full period of transitional arrangements. Recruitment costs associated with senior positions are expected to remain at £27,000. Additional pension costs are forecast to exceed budget by £15,000 by year end, while strain on the fund costs are projected to remain at £108,000 based on cases identified to date. These costs are non-recurring in nature but remain volatile and dependent on individual circumstances. These costs will continue to be monitored closely, alongside other short-term transitional pressures within the service. Health and Social Care and Children’s Services (MIJB) 5.33 At Quarter 3, Health and Social Care and Children’s Services delivered by the Moray Integration Joint Board (MIJB) are reporting an overspend of £4,646,000. The figures included in this report relate solely to services delivered by Moray Council on behalf of the MIJB. The MIJB is currently forecasting a total overspend of £8,233,000 for the 2025/26 financial year. As a funding partner, the Council is responsible for 47% of this forecast, equating to approximately £3,870,000. Of this amount, £3,200,000 has been set aside within central provisions to mitigate the Council’s potential exposure. Based on the current forecast, this leaves an estimated residual pressure of approximately £670,000, which will continue to be monitored closely and refined as updated information becomes available. The MIJB continues to implement its financial recovery plan, which includes vacancy controls, reduced use of agency staff, review of high-cost placements and identification of in-year savings where possible. Despite these measures, the MIJB continues to experience unprecedented levels of demand growth across services. Officers are working closely with the MIJB to monitor the position and support efforts to bring expenditure back within manageable levels. Loans Charges 5.34 The Loans Charges budget is profiled largely to year end, reflecting the timing of principal and interest payments and the accounts closedown process. The movement in the Loans Charges projection between Quarter 2 and Quarter 3 reflects changes in interest costs rather than principal repayments. Principal remains unchanged from Quarter 2, as it relates to borrowing undertaken in 2024/25. However, additional external borrowing drawn down in Quarter 3 has increased projected interest costs. This increase has been partly offset by a higher than forecast underspend on Interest on Revenue Balances, reflecting both favourable cash balances and improved short-term interest rates. Taken together, these movemements reduce the overall projected underspend for Loans Charges from Page 28
Page 29
£752,000 at Quarter 2 to £573,000 at Quarter 3. This position remains highly sensitive to interest rate movements and capital financing activity and will continue to be closely monitored through to year end. Budget Pressures and Additions 5.35 Budget pressures recognised when the budget was approved on 26 February 2025 (paragraph 9 of the Minute refers) are released when the pressure crystalises to the extent that it can be accurately quantified. Provisions to meet budget pressures and new duties totalling £7,552,000 have been released to date and Q3 movements are itemised in APPENDIX 4. 5.36 Provisions still held centrally at the end of Quarter 3 total £4,783 ,000 and are detailed in APPENDIX 5 and given a RAG assessment for likelihood of requirement. 5.37 One provisions is currently assessed as red. The remaining balance of the Discretionary Housing Payment budget (£28,000) is not expected to be required and the budget has been realigned to reflect the confirmed grant award. 5.38 Six provisions, with a balance totalling £4,561 ,000, are currently assessed as amber. These include: • MIJB Overspend Allocation - £3,400,000: Updated Quarter 3 forecasts indicate that this will be required in full. This provision will remain held centrally and will be retained to cover the Council’s share of the overspend. . • National Insurance Contribution Increases - £337,000: Funding was set aside to compensate contracted-out service providers for increased employer NIC costs from April 2025. The remaining balance is now unlikely to be required. • School Meals - £310,000: Uptake in some schools has increased following the introduction of universal free school meals for P6–P7 pupils eligible for the Scottish Child Payment. This is creating staffing pressures, with additional hours expected to be required in 2026/27. Funding for these pressures has been received from the Scottish Government. • Additional Support Needs (ASN) - £485,000: As reported to the Education, Children’s and Leisure Services Committee on 25 November 2025, Scottish Government funding is available to support ASN. Not all of this will be allocated in the current financial year, as spend is planned across the academic year, but it is fully committed and will be required in 2026/27 and will therefore be transferred to an earmarked reserve at year end. Savings 5.39 Savings of £7,889 ,000 were approved when the budget was set. These savings comprised one-off savings of £176,000 and other permanent savings of £7,713 ,000. This included a reduction of £1,600,000 for the provision for the Councils share of the MIJB overspend. 5.40 At the end of Quarter 3, savings with a combined value of £1,637,000 remain held within central provisions. These savings are detailed in APPENDIX 6 and given a RAG assessment for anticipated achievement. Page 29
Page 30
5.41 The saving associated with Dallachy is now assessed as red and is not expected to be achieved in 2025/26. This reflects changes to the original assumptions underpinning the saving proposal, with the anticipated reduction in costs not materialising as planned. As a result, the saving is no longer deliverable within the current financial year. 5.42 Four savings, totalling £984,000, are assessed as amber. Two of these savings are expected to be delivered in Quarter 4. These comprise the capitalisation of PPP lifecycle costs, with initial estimates of £849,000 subject to final calculation and processing in Quarter 4, and a confirmed refund of £48,000 from the Grampian Valuation Joint Board in respect of the 2024/25 surplus. Further details on each saving are provided in APPENDIX 6. 5.43 All remaining savings assessed as green, totalling £4,412,000, have been successfully delivered and processed during the year to date. Revenue Budget Variances and Savings 5.44 To help address the projected budget shortfall for 2026/27, budget and service managers are being asked to proactively identify savings opportunities. 5.45 Review points will be reported in quarterly budget monitoring updates to Council, allowing the impact of proposed corrective actions to be tracked over time. This ongoing review process will support early identification of financial risks and help ensure that corrective measures are implemented promptly and effectively. Provisions 5.46 To prepare the estimated outturn, the figures for Provisions have been updated to reflect the savings and budget pressures highlighted in APPENDICES 5 and 6, including those now expected to be drawn down this year. The outturn also includes the impact of recent grant redeterminations, along with funding for the 2025/26 local government pay award and the teachers’ pay award, after deducting the MIJB share already noted in paragraph 4.5. It is also assumed that several ring-fenced grants will be transferred to earmarked reserves at year end in line with their conditions. These include the Whole Family Wellbeing Fund (£619,000), Additional Support Needs (£485,000), the Nature Restoration Fund (£77,000), the Fairer Futures Fund (£70,000) and Free School Meals (£80,000). These updates ensure the estimated outturn reflects the most up-to-date position at Quarter 3. Reserves 5.47 The Council needs to retain a certain level of free reserves in case of unforeseen contingencies or emergencies. The balance on free general reserves (ie excluding DSM and ear-marked reserves) as at 1 April 2025 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). 5.48 In addition to the free general reserve, the Council maintains several earmarked reserves designated for specific purposes. These include reserves for Transformation, Council Priorities (now covering only cash flow for the Moray Growth Deal), 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 Page 30
Page 31
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. These include: Refugee resettlement funding, Education Attainment Fund, Whole Family Wellbeing Fund, Employability, Dorenell Windfarm fund, Sanquhar Loch. The opening balance of these earmarked funds at 1 April 2025 is £5,954,000 and £2,639,000 has been released to departments in the year to date. This excludes DSM reserve. 5.49 APPENDIX 7 provides a detailed breakdown of reserve movements during Quarter 3 and shows the free balance on the reserves at 31 December 2025. A summary of the movements in the year to date, along with the current reserve balances at 31 December 2025 is presented in the table below. Note that the Service Concession Reserve does not represent actual cash held by the Council. It is an accounting adjustment reserve, created through the flexibility in how the schools PPP contracts are accounted for. As such, it cannot be used to fund spending in the same way as cash-backed reserves but has been approved by Council to be used to mitigate the borrowing costs for Forres Academy until the Learning Estate Improvement Programme (LEIP) funding comes on stream. 5.50 A proposal to draw down £100,000 from the Transformation Reserve to fund the implementation of a new burial grounds management system has been put forward for consideration. The proposal would support the replacement of a largely paper-based and isolated records with a single digital system, improving operational efficiency, data accuracy and customer access. The funding is provided on a spend-to-save basis and is planned to be repaid to the Transformation Reserve over a period of between one and five years, through increased burial fees arising from improved charging accuracy and service efficiency. Opening Balance 1/4/25 Release of Reserve 2025/26 Balances Committed Free Balance 31/12/25 £000 £000 £000 £000 General 6,000 - 6,000 Earmarked DSM 213 (213) - Transformation 5,892 (1,332)) (707) 3,853 Moray Growth Deal 3,699 - 3,699 Other Earmarked 5,954 (2,639) 3,315 Service Concession 7,526 - 7,526 Total 29,284 (4,184) (707) 25,024 6. SUMMARY OF IMPLICATIONS 6.1 The table below shows whether risks and implications apply if the recommendations are agreed: SUBJECT YES NO Page 31
Page 32
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 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 1-7. 6.5 Risk There are significant risks to the Council’s financial stability and planning processes due to major uncertainties around revenue budget overspends and the continued reliance on achieving planned savings. To mitigate this, templates have been issued to Heads of Service and budget managers to support the identification of recurring pressures and the development of savings plans. These risks are heightened by unplanned increases in costs, particularly on Out of Area placements for young people. 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. Page 32
Page 33
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, social inclusion or economic impacts arising from this report. 6.11 Climate Change and Biodiversity Impacts There are no climate change or biodiversity issues arising directly from this report. 7. CONSULTATION 7.1 This report has been prepared in consultation with all Heads of Service. Any comments made have been incorporated into the report. 8. BACKGROUND PAPERS 8.1 All background papers held by the author within Accountancy services. Page 33
Page 34
MORAY COUNCIL - APPENDIX 1 BUDGET MONITORING REPORT QUARTER 3 to 31 DEECEMBER 2025 Service Revised Budget 2025/26 £000s Budget to 31 December 2025 £000 Actual & Committed to 31 December 2025 £000s Year to date variance £000s Education, Resources & Community 12,456 10,450 10,374 76 Education 122,228 90,619 91,596 (977) General Services Housing & Property 4,147 3,167 3,248 (81) Environmental & Commercial Services 30,722 22,753 22,587 166 Economic Growth & Development Services 3,898 3,610 2,915 695 HR, ICT & Organisational Development 7,191 5,776 5,797 (21) Financial Services 2,825 2,057 2,169 (112) Governance, Strategy & Perfomance 6,510 5,811 5,931 (120) Other Services 2,670 2,085 2,276 (191) SERVICES excl HEALTH & SOCIAL CARE 192,647 146,328 146,893 (565) Health & Social Care and Children's Services (MIJB) 85,518 63,751 68,397 (4,646) Health & Social Care (Non MIJB) 478 358 249 109 TOTAL SERVICES incl HEALTH & SOCIAL CARE 278,643 210,437 215,539 (5,102) Loans Charges 19,459 (4) (4) 0 Provision for Contingencies and Inflation (861) 0 0 0 Additional Costs 4,783 0 0 0 Unallocated Savings (1,637) 0 0 0 TOTAL PROVISIONS 2,285 0 0 0 TOTAL GENERAL SERVICES EXPENDITURE 300,387 210,433 215,535 (5,102) 5.0% 43.1% 1.5% 10.8% 1.7% 2.7%1.0% 2.8% 1.0% 30.3% 0.2% Budget YTD % of Total Education, Resources & Community Education General Services Housing & Property Environmental & Commercial Services Economic Growth & Development Services HR, ICT & Organisational Development Financial Services Governance, Strategy & Perfomance Other Services Health & Social Care and Children's Services (MIJB) Health & Social Care (Non MIJB) 4.8% 42.5% 1.5% 10.5% 1.4% 2.7% 1.0% 2.8% 1.1% 31.7% Actual YTD % of Total Education, Resources & Community Education General Services Housing & Property Environmental & Commercial Services Economic Growth & Development Services HR, ICT & Organisational Development Financial Services Governance, Strategy & Perfomance Other Services Health & Social Care and Children's Services (MIJB) Page 34
Page 35
MORAY COUNCIL - APPENDIX 2 BUDGET MONITORING REPORT QUARTER 3 to 31 DEECEMBER 2025 Service Revised Budget 2025/26 £000s Estimated Outturn 2025/26 £000s Anticpated Variance £000s Variance vs Base Budget % Education, Resources & Community 12,456 12,158 298 2.4% Education 122,228 123,979 (1,751) (1.4%) General Services Housing & Property 4,147 4,062 85 2.0% Environmental & Commercial Services 30,722 31,122 (400) (1.3%) Economic Growth & Development Services 3,898 3,088 810 20.8% HR, ICT & Organisational Development 7,191 7,217 (26) (0.4%) Financial Services 2,825 3,277 (452) (16.0%) Governance, Strategy & Perfomance 6,510 6,333 177 2.7% Other Services 2,670 2,876 (206) (7.7%) SERVICES excl HEALTH & SOCIAL CARE 192,647 194,112 (1,465) (0.8%) Health & Social Care (IJB) 85,518 89,388 (3,870) (4.5%) Health & Social Care (Non IJB) 478 398 80 16.7% Adjustment to reflect cost sharing agreement 0 (3,200) 3,200 - TOTAL SERVICES incl HEALTH & SOCIAL CARE 278,643 280,698 (2,055) (0.7%) Loans Charges 19,459 18,886 573 2.9% Provision for Contingencies and Inflation (861) (721) (140) 16.3% Additional Costs 4,783 4,061 722 15.1% Unallocated Savings (1,637) (902) (735) 44.9% TOTAL PROVISIONS 2,285 2,438 (153) -7% TOTAL GENERAL SERVICES EXPENDITURE 300,387 302,022 (1,635) -0.5% 4.1% 40.7% 1.4% 10.2% 1.3% 2.4% 0.9% 2.2% 0.9% 28.5% Budget 2025/26 % of Total Education, Resources & Community Education General Services Housing & Property Environmental & Commercial Services Economic Growth & Development Services HR, ICT & Organisational Development Financial Services Governance, Strategy & Perfomance Other Services Health & Social Care (IJB) 4.0% 40.6% 1.3% 10.2% 1.0% 2.4% 1.1% 2.1% 0.9% 29.3% 0.1%Est Outturn % of Total Education, Resources & Community Education General Services Housing & Property Environmental & Commercial Services Economic Growth & Development Services HR, ICT & Organisational Development Financial Services Governance, Strategy & Perfomance Other Services Health & Social Care (IJB) Cost sharing agreement Health & Social Care (Non IJB) Page 35
Page 36
Allocated Budget Provisions for Contingencies and Inflation Additional costs Savings Budget Loan Charges Depreciatio n Total Budget £000s £000s £000s £000s £000s £000s £000s £000s Reported to Moray Council 3 Dec 2025 275,224 (379) 5,903 (1,351) 279,397 20,407 0 299,804 Funded from Transformation Earmarked Reserve 348 348 348 Funded from Other Earmarked Reserves 139 139 139 Additional GRG 96 96 96 Relink IORB to Loan Charges 948 948 (948) 0 Adjustment 1 - Q3 adjustments 128 1,414 (1,076) (466) 0 0 Adjustment 2 - release to departments 1,760 (1,896) (44) 180 0 0 Corporate Committee 17 Feb 2026 278,643 (861) 4,783 (1,637) 280,928 19,459 0 300,387 Page 36
Page 37
ALLOCATIONS FROM PROVISIONS Provision for Contingencies and Inflation Cttee Ref £000s £000s Balance at 30 September 2025 MC 3/12/25 (379) Released to departments in Q3: Pay Awards (21) Teachers pay awards (Full year effect) (1,941) Indexation - Other (23) Non Domestic Rates increases (10) Education DSM adjustment 56 Insurance increase 50 Contingency adjs 1,400 NDR Prior year adjustments (ref Football Grounds) 7 Total Released to Departments (482) Balance at 31 December 2025 (861) Additional Costs Cttee Ref £000s £000s Balance at 30 September 2025 MC 3/12/25 5,903 Adjustments - Remove Budget Pressures: School roll numbers (797) Deposit Return Scheme (30) Local Plan examination (50) Aultmore PLI (legal fees etc) (70) Redeterminations: Scottish School Milk Subsidy scheme 19 Nature Restoration Fund - Edinburgh Process Strand 77 Released to departments in Q3: Budget pressures Education - School roll numbers update 715 Education - Supply teachers from provision (470) Education - eNIC increases to PVI partners (63) Economic Growth & Development 3 New Burdens ELC Pay Uplift (162) Free School Meals (46) Redeterminations ELC Real Living Wage (£9.7m) (173) LA Resettlement Teams Funding (73) Total Released to Departments (269) Balance at 31 December 2025 4783 Page 37
Page 38
ALLOCATIONS FROM PROVISIONS Savings & Charges Cttee Ref £000s £000s Balance at 30 September 2025 MC 3/12/25 (1,351) Adjustments: Adjust charges budget in line with achieved (87) Adjustments posted Q3 (379) Released to departments in Q3: Environmental & Commercial Services savings 30 Housing and Property 10 Education 102 Education Resources and Communities 23 HR, ICT & Organisational Development 15 Total Released to Departments 180 Balance at 31 December 2025 (1,637) Page 38
Page 39
BUDGET PRESSURES Description Original Amount Drawn Down Balance Status Comments £000 £000 £000 BUDGET PRESSURES Education School roll numbers (898) (898) 0 Reduction due to revised roll figures Environmental and Commercial Bridge inspections 80 80 0 One off additional Road Safety budget 40 40 0 Economic Growth & Development Local Plan examination 0 0 0 Development Plan Scheme - transportation appraisals 75 75 0 Housing and Property Central R&M re heating systems 100 100 0 Governance, Strategy and Performance Cross Service eNIC - Impact of change in Employers NICs from April 2025 3,109 2,936 173 Balance not required NI contribution increases on contracted out services (eNIC rates increase April 2025) 400 63 337 Contingency (ref supply teachers, out of area, cyber- security) 600 600 0 1) Cyber Security posts £130k 2)Central supply and ASN absence budgets £470k Loans Increase in Loans Charges 3,200 3,200 0 Health & Social Care MIJB Allocation for core overspend 3,400 0 3,400 As per Q3 report, will be required in full. Page 39
Page 40
BUDGET PRESSURES (cont.) Description Original Amount Drawn Down Balance Status Comments £000 £000 £000 ADDITIONS New Burdens ELC pay uplift 162 162 0 Schools meals 357 47 310 Uptake in some schools is higher due to the introduction of UFSM for P6-7 in receipt of the Scottish Child Payment. This is causing pressure on staffing and additional hours will be required in 2026/27 (funding received from Scot Gov) Children's services pay uplift - directed funding for caseload reduction254 254 0 Children Young People Mental Health 189 265 (76) Health & Social Care Uplift 2,098 2,098 0 Personal & Nursing Care 197 197 0 DHP increase on tranche 1 80 52 28 Not required - budget updated to match grant award letter. MIJB funding for eNIC 571 571 0 ASN 485 0 485 Reported to ECLS committee in November. This will not be fully allocated this year but the balance will be required in 2026/27. National Trauma Transformation Programme - baselined50 50 0 Appropriate Adult Funding 18 18 0 Service Developments Detached Youth Workers (8x0.69FTE) 38 37 1 Levelling Up Fund 50 50 0 Redeterminations Employability Child Poverty Coordinators (£2.5m)65 65 0 ELC Real Living Wage (£9.7m) 173 173 0 SRA Kinship and Foster Carers (£1.9m) 32 32 0 Holiday Playscheme for Disabled Children (£1m) 16 0 16 Prisoner Early Release (£1.3m) 13 0 13 Childrens Social Care Pay Uplift 237 237 0 LA Resettlement Teams funding 72 72 0 Scottish School Milk Subsidy scheme 19 0 19 Nature Restoration Fund - Edinburgh Process Strand77 0 77 Total 5,253 4,380 873 * Status - assessment for likelihood of requirement No longer required Not taken and uncertain if required - more detail to be given Not taken but still required - more detail to be given Taken in full, or if more than original allocation Page 40
Page 41
SAVINGS Description Amount Posted Balance Status Reason for balance £000 £000 £000 Environmental and Commercial Dallachy closure (630) 0 (630) Not expected to be achieved in 2025/26 Dallachy closure (Leachate savings) (30) 0 (30) As above Waste Management - Reduce HWRC opening hours (close 1 weekday) (22) (22) 0 D4-13 close Dallachy HWRC (10) (10) 0 D11-3 FRA and DIA - charges (Consultancy) (30) (30) 0 D11-2 Local supplier framework (Consultancy) (13) (13) 0 D6-8 Open Spaces - Full cost recovery from HRA of inspection/main of play areas (28) (18) (10) Only £18k saving can be achieved. £10k costs required for staff costs to cover the playground inspections. D7-4 Roads - Gully cleaning (30) (30) 0 D7-5 Roads - Street Lighting (42) (42) 0 Fleet restructure DAR (24) (24) 0 Economic Growth and Development Statutory fees for planning applications (40) (40) 0 E2-5 Planning - new charge (25) (25) 0 E9-2 Admin - Restructure (31) (33) 2 Environmental Health (Appendix 5 item 10) (36) (38) 2 Econ Dev & Growth misc (3) (3) 0 Recharge Money Advice to HRA (110) (110) 0 CCTV (10) (10) 0 Saving from Senior Planning officer (14) (14) 0 Housing and Property Property - Take a more commercial approach to rent reviews (65) (65) 0 Property - Close two corporate offices (50) (50) 0 Elgin Community Centre closure - VER (33) (33) 0 C1-C5/1 Building Services/Property Services Corporate Repairs (10) (10) 0 C1-C5/1 Building Services - Depot Rental (112) (112) 0 C4-1 Housing Improvement Grants (70) (70) 0 C3-7 Moray Women's Aid Option 1 - reduce funding by 20% (26) (26) 0 Spend to Save - LED Lighting and Solar PV Project (30) (30) 0 Guildry House (17) (17) 0 Temporary Accommodation savings (42) (42) 0 Unit H Depot & Stores review (10) (10) 0 Page 41
Page 42
SAVINGS (cont.) Description Amount Posted Balance Status Reason for balance £000 £000 £000 Education ELC CMP - NM's wks & 36.25-35hrs saving (1) (1) 0 Learning Technologist (15) (15) (0) Service concession (1,261) (1,261) 0 ELC - Reduce Early Years teaching team by 2 posts (50) (49) (1) ELC - Remove Early Years Principal Teacher post (50) (50) 0 Primary - Pupil teacher ratio move to statutory requirement (25) (25) 0 Secondary Schools - Reduce DSM (116) (116) 0 Central Education - Remove 1QIM (29) (29) 0 Education - EAL team (38) (38) 0 Education - SES team (50) (50) 0 Educational Psychology (70) (70) 0 A1-7 partner nurseries in-service days (111) (111) 0 A18-3 ASN music (Change Budget holder for Music) (5) (5) 0 A18-4 AQA accreditation (4) (4) 0 A1-9 ELC Remove year round provision (245) (243) (2) A1-12 ELC Teachers to QIO (127) (127) 0 A1-8 ELC Vacant ESO post (32) (34) 2 A20-6 Central education budget (one off savings from budget used to support schools) (50) (50) 0 ELC CMP - YR to TT savings 24/25 (152) (152) 0 ELC Rental Income (18) (18) 0 Capitalise PPP Lifecycle Costs (849) 0 (849) To be calculated and posted in Q4 Education Resources and Communities Library contract management systems (7) (7) 0 Remove Mobile Library Unit (35) (35) 0 A6-9 Community Support - Community Capacity (4) (4) 0 Learning Estate review of operational budget (15) (15) 0 Governance, Strategy and Performance GSP - internal mail (10) (10) 0 Registrars income (5) (5) 0 Benefits Team charges to the Accountant in Bankruptcy (10) (10) 0 HR, ICT and Organisational Development F4-9 HR No compulsory redundancy (45) (45) 0 HR misc (3) (3) 0 HR ICT contracts (90) (15) (75) Savings estimated to be in the region of £20k as unable to extract savings from HRA/MIJB Page 42
Page 43
SAVINGS (cont.) Description Amount Posted Balance Status Reason for balance £000 £000 £000 Financial Services F6-15 Accountancy - Principal Accountant post (32) (32) 0 F6-14 Increase CTX collection rate (108) (106) (2) Contract Rebates (10) (10) 0 Cross Service Increase vacancy factor in line with pay awards (4%) (180) (180) 0 Improvement & Modernisation Programme: Out of Hours review (118) (118) 0 Temporary Savings Grampian Valuation Joint Board - refund of surplus (50) 0 (50) £48k per Audited Accounts, will be refunded in Q4 LHEES saving (5 years) (50) (50) 0 Capitalise salary for Project Officer of Forres Academy new build (76) (80) 4 Income target per budget paper (344) (344) 0 Balance at Qtr 2 (6,083) (4,446) (1,637) * Status Saving not taken and won't be achieved this year - details to be given Saving not taken and uncertain if it will be achieved in full this year Saving taken, or will be taken, in full Page 43
Page 44
FUNDING FROM RESERVES General Reserves Cttee ref Budget released £000s Approved £000s Balance at 30 September 2025 6,000 Free balance at 31 December 2025 6,000 Transformation Ear marked Reserve Cttee ref Budget released £000s Approved £000s Balance at 30 September 2025 4,908 Released to departments Q3 Education Intervention Fund (£560k across 2 years) (303) CRM System (34) BIM Training Proposal - No14 Autodesk (9) Corp Mgt structure/CE mentoring (2) (348) Balance at 31 December 2025 4,560 Committed Education Intervention Fund (MC 26/2/25) (257) CRM System (350) Burial Grounds management system (spend to save) (100) Free balance at 31 December 2025 3,853 MGD Cash Flow Reserve Cttee ref Budget released £000s Approved £000s Balance at 30 September 2025 3,699 Free balance at 31 December 2025 3,699 Service Concession (PPP) Cttee ref Budget released £000s Approved £000s Balance at 30 September 2025 7,526 Free balance at 31 December 2025 7,526 Other Ear Marked Reserves Cttee ref Budget released £000s Approved £000s Balance at 30 September 2025 3,801 Released to departments Q3 Elgin Neighbourhood Board (109) Employability Community space hub (22) Refugee Resettlement Funding (73) Whole Family Wellbeing Fund (282) (486) Free balance at 31 December 2025 3,315 Page 44
Page 45
FUNDING FROM RESERVES Total £000s Balance at 30 September 2025 25,934 Total released to departments Q3 (834) Total committed (707) Total free balance at 31 December 2025 24,393 Page 45
Page 46
Page 46
Page 47
Report to: Corporate Committee Meeting Date: 17 February 2026 Report by: Chief Executive Author: Lesley Rash Contact Email: lesley.rash@moray.gov.uk Subject: Capital Monitoring to 31 December 2025 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to inform the Committee of the expenditure to 31 December 2025 under the capital plan for financial year 2025/26 and to recommend budget adjustments for inclusion in the capital plan for 2026/27 and future years. 1.2 This report is submitted to Committee in terms of Section III (B) five of the Council's Scheme of Administration which relates to quarterly monitoring of progress on approved capital projects, including revisions to cost or phasing. 2. SUMMARY 2.1 The capital plan for 2025/26 totalling £64,045,000 was approved by Moray Council on 21 January 2025 (paragraph 7 of the minutes refers). The Council approved amendments to the capital plan on 19 February 2025 (paragraph 12 of the minute refers) and 25 June 2025 (paragraph 8 of the draft minute refers) of which £9,291,000 was to be allocated to 2025/26. The Council on 26 August 2025 (paragraph 5 of the minute refers) agreed a carry forward of £25,401,000 from 2025/26 to 2026/27 and an adjustment of £3,121,000, in 2025/26. Further amendments of £694,000 were approved at Council on 3 December 2025 (paragraph 13 of the draft minute refers). The result of these amendments is an amended capital plan for 2025/26 of £50,564,000 2.2 Capital spend to 31 December 2025 was £23,730,000 against a spend forecast of £29,980,000 as set out in APPENDIX 1. 2.3 Quarterly reporting for 2025/26 includes emphasis on the delivery of the capital plan, with greater focus on quarterly spend and scrutiny of slippage. As at the end of Q3 no asset group has delivered 90% of forecasted spend to date. Item 7. Page 47
Page 48
2.4 The full year outturn of £32,810,000, discounting for optimism bias, is estimated, representing delivery of 65% of the budget. 3. RECOMMENDATIONS 3.1 It is recommended that the Council considers and notes: i) expenditure to 31 December 2025 of £23,729,000 shown in APPENDIX 1; ii) APPENDIX 2 – major capital projects spanning more than 1 financial year; and iii) the indicative affordability indicator for each year of the three-year 2025 to 2028 capital plan. Lesley Rash Accountant 4. BACKGROUND AND CONTEXT 4.1 The capital plan for 2025/26 totalling £64,045,000 was approved by Moray Council on 21 January 2025 (paragraph 7 of the minutes refers). The Council approved amendments to the capital plan on 19 February 2025 (paragraph 12 of the minute refers) and 25 June 2025 (paragraph 8 of the draft minute refers) of which £9,291,000 was to be allocated to 2025/26. Corporate Committee on 26 August 2025 (paragraph 5 of the minute refers) agreed a carry forward of £25,226,000 from 2025/26 to 2026/27 and an adjustment of £2,946,000, in 2025/26. Further amendments of £694,000 were approved at Council on 3 December 2025 (paragraph 13 of the draft minute refers). The result of these amendments is an amended capital plan for 2025/26 of £50,564,000. 4.2 Quarterly monitoring reports are made to the Corporate Committee or to Council showing expenditure to date for each programme or project included in the capital plan and details of capital receipts received. 4.3 The Q1 Capital Plan 2025/26 monitoring report to Corporate Committee on 26 August 2025 (paragraph 5 of the minute refers) introduced an amendment to the format of the report, which includes greater focus on plan delivery as well as scrutiny of underspends. Budget Managers within relevant asset groupings that do not meet 90% of their spend target in any quarter will be asked to provide detail on why the spend was not achieved, but also what is being done to ensure spend is brought back into profile for the following quarters. 4.4 In relation to paragraph 4.3, a red, amber, and green scale has been established. Asset groups that deliver under 90% of profile spend in the quarter or are expected to overspend against full year budget are marked red. Asset groups that delivered over 110% of spend but are expected to come within full year budget are marked amber. Asset groups that Page 48
Page 49
deliver 90% - 110% of profile spend and expected to come within full year budget are marked green. This will run in tandem to the system historically used to moderate estimated outturn spend typically seen in the Q3 report such as this one. 5 CAPITAL PLAN 5.1 A copy of the capital plan is included as APPENDIX 1 detailing expenditure of £23,730,000 to 31 December 2025. Expenditure to date has been funded from General Capital Grant (£7,142,000); Moray Growth Deal grant funding (£3,630,000); other capital grants (£2,605,000); Levelling Up Fund (£1,573,000); asset sales (£352,000); developer’s contributions (£5,000) and the balance being Prudential borrowing (£8,422,000). APPENDIX 2 provides detail on major capital projects spanning more than 1 financial year. 5.2 Fleet and Plant Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 1,554 1,775 88% Spend to Q3 was £1,554,000 against a forecast spend to date of £1,775,000, an underspend of £222,000. This is primarily due to supply chain issues, affecting the delivery of five vehicles, which were initially ordered in July, promised for the end of December, then January, and are now expected in May 2026. The service estimates a full year underspend of £194,000. This would result in 92% of the budget being delivered in the year. 5.3 Waste Management Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 1,079 1,456 74% Spend to Q3 was £1,079,000 against a forecast of £1,456,000, an underspend of £377,000 The majority of the underspend is attributable to delays in the final valuation of capping works at Dallachy landfill site; however, all works have been completed. The purchase of replacement domestic and trade waste bins has been rescheduled due to site storage capacity, and expenditure will take place during Q4. The Waste Management budget is expected to be fully spent in the year. 5.4 Property Estate Management Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 624 894 70% Spend to Q3 was £624,000 against a forecast spend to date of £894,000, an underspend of £270,000. An underspend of £126,000 on industrial unit upgrades and refurbishments was due to staffing capacity. A temporary asset manager has now been appointed. Similarly, delays are expected on the Salt Barn, Keith with the project only going out to tender in Q4. An allowance of £418,000 has been allocated for energy efficiency projects Page 49
Page 50
which are unlikely to be delivered in year, again due to staffing capacity. The 2026-29 Capital Plan approved by Council on 28 January 2026 (paragraph 7 of the draft minute refers) highlighted the risk of staffing capacity in delivering the capital plan, and this is an asset group where that risk is materialising. Going forward, a shift to design and build contracts is planned, allowing spend to be expedited and maintain pace with planned activity. The service estimates a full year underspend of £794,000. This would result in a delivery of 52% of the budget being delivered in the year. 5.5 Roads, Bridges and Street Lighting Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 4,475 5,504 81% Spend to Q3 was £4,475,000 against a forecast spend to date of £5,504,000, an underspend of £1,029,000. Roads The underspend of £607,000 is a result of planned works on landslip projects. Completed works have been delivered under budget, however some works have seen minor delays in final valuation and expected to be complete in Q4. Bridges Bishopmilll Bridge experienced minor slippage of £218,000 into Q4 with works completed in January. Street Lighting Progressed ahead of schedule due to favourable weather conditions, resulting in an overspend of £112,000. Planned spend in Q4 has been adjusted to ensure no overspend in the year. Transportation An underspend of £325,000 is a result of staffing capacity and data collection, which is used to inform spend plans, taking longer than anticipated. £234,000 of the underspend is attributable to work being delivered under the Active Travel Infrastructure Fund, which was being used as match funding on the Levelling Up Fund programme. Cumulatively, services are estimating a full year underspend of £801,000. This would result in a delivery of 87% of the budget being delivered in the year. 5.6 Open Spaces Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 2,103 3,335 63% Spend to Q3 was £2,103,000 against a forecast spend to date of £3,335,000, an underspend of £1,232,000. Underspend of £1,060,000 was due to progress on Elgin Cemetery. There has been slippage to programme, but also value engineering work, which the service is projecting to come in under budget, but unable to quantify at this time. £186,000 of underspend was attributed to the delivery of play parks funded by Scottish Government – Archiestown and Alice Littler Park. Lengthy public consultation has Page 50
Page 51
impacted the ability to install these during the year, with a full year underspend likely. The service is currently estimating a full year underspend of £192,000. This would equate to 95% of the budget being delivered in the year. 5.7 Flood Risk Management and Coastal Protection Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 110 308 36% Spend to Q3 was £110,000 against a forecast spend to date of £308,000, an underspend of £198,000. Staffing capacity within the service has driven the delays but has now been resolved. The drawdown project at Milbuies reservoir required a revised topographic survey, delaying completion of design works. Cullen seawall assessment was also delayed. The assessment has been completed, and a final invoice is to be issued. The service is forecasting a full year underspend of £43,000 as a result of projects expecting to come in under budget. This would result in 93% of the budget being delivered in the year. 5.8 Harbours Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 483 557 87% Spend to Q3 was £483,000 against a forecast spend to date of £557,000, an underspend of £74,000. The majority of planned works have been completed, with works at Pier 1 at Buckie Harbour contracted to be complete by the end of the year. Any works to submerged or partially submerged assets typically carry a higher risk allowance when estimating costs. No significant risk materialised throughout the year. The service is estimating a full year underspend of £68,000. This would result in 91% of the budget being delivered in year. 5.9 Libraries and Leisure Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 226 760 30% Spend to Q3 was £226,000 against a forecast spend to date of £760,000, an underspend of £534,000. The forecast had been updated to reflect the short, medium and long term actions for transformation work approved by Council on 24 September 2025 (paragraph 16 of the minute refers). £349,000 of the underspend was attributed to delays in updating condition surveys of leisure assets due to lack of internal capacity to carry out the survey work. Construction works at Elgin Library and Milnes High School 3G pitch make up the remaining underspend. Works at Elgin Library have been delayed due to adjacent works at the EY STEM Centre. The service is estimating a full year underspend of £354,000. This would result in 74% of the budget being delivered in year. 5.10 ICT Expenditure to 31/12/2025 Forecast to 31/12/2025 % achieved Page 51
Page 52
(£000) (£000) 224 389 58% Spend to Q3 was £224,000 against a forecast spend to date of £389,000, an underspend of £165,000. The service has been required to shift spend plans to achieve Public Switch Telephone Network (PSTN) requirements, which is planned for January 2027, but a ‘switch- ready’ date has been set by BT for non-vulnerable and non-complex lines as December 2025. Given national demand to achieve the switch-ready status there were supply chain issues, alongside the need to shift staffing to focus on the work, and this has resulted in minor slippage. The service is estimating the budget will be fully delivered in the year alongside being switch-ready. 5.11 Learning Estate Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 7,547 11,520 66% Spend to Q3 was £7,547,000 against a forecast spend to date of £11,520,00, an underspend of £3,973,000. The majority of the underspend (£3,508,00) is attributed to delays to the BB Programme, with the reason for delays previously reported in earlier monitoring reports. Phase 1 upgrade works scheduled at Alves Primary Schools have been rescoped and retendered and will slip into next financial year as a result causing further underspend. Weather factors precluded the completion of Phase 1 external work at Cullen Primary School Phase and this now been deferred to Phase 2, planned to start in March 2026. There has also been minor slippage across named projects. The extended pause of the Elgin High School project to a facilitate a decision on the future scope to be determined and the rescoping of works in relation to Forres Academy to align with completion of statutory consultations and approval has resulted in a combined underspend of £261,000. The service is estimating a full year underspend of £3,531,000. This would result in 76% of the budget being delivered in year. 5.12 Moray Growth Deal Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 3,630 4,616 79% Spend to Q3 was £3,630,000 against a forecast spend to date of £ 4,616,000, an underspend of £986,000. This is primarily due to Elgin Town Hall, with the works contract being signed mid-October and there were delays getting on site, which delayed the first valuation. The Housing Mix Delivery is underspent due to phase 1 activity progressing more slowly than anticipated because of legal agreements between all parties taking longer to finalise than initially planned. Exact spend in 2025/26 is dependent on the South Street site moving into delivery. This should be confirmed late January. Digital Health also had an underspend due to procurement delays, the spend is expected to be back on track again in Q4. Project leads estimate a full year underspend of £4,384,000. This would result in 60% of the budget being delivered in year. Page 52
Page 53
5.13 Levelling Up Fund Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 1,573 3,027 52% Spend to Q3 was £1,573,000 against a forecast spend to date of £3,027,000, an underspend of £1,484,000. Delays to the programme were reported as part of Q2 capital monitoring, driven by extended discussions with external partners to finalise legal agreements. The Levelling Up Fund acts as a financial contributor to the South Street development project and has no operational oversight to progress spend. Forecasting has been challenging due to the absence of a contractor-provided programme, resulting in expenditure profiles being refined progressively as information becomes available. The service estimates a full year underspend of £2,470,000, an improvement from that reported at Q2. This would result in 48% of the budget being delivered in the year. An update report, alongside revised spending plans, is to be presented to Council on 25 February 2026. 5.14 Funded Spend Expenditure to 31/12/2025 (£000) Forecast to 31/12/2025 (£000) % achieved 102 115 89% Spend to Q3 was £102,000 against a forecast spend to date of £115,000 resulting in an underspend of £13,000. This budget relates to an assortment of smaller economic regeneration project as well as initiatives such as the Nature Restoration Fund. The service estimates this budget will be fully delivered in the year. 6. ESTIMATED OUTTURN 6.1 The spend projected provided by budget managers in section 5 is based on the best information available at this time. Budget managers also grade projects for confidence of achieving projected expenditure with high confidence rates as green, medium confidence as amber, and low confidence as red. This information is used to discount any optimism that budget managers historically include within spend plan. Given the shortfall of actual spend against estimated spend to date, this discounting is still deemed to be a useful tool. A summary of the ratings is given in the table below. Risk Status RAG No of Projects Forecast Expenditure Q4 2025/26 £000 High confidence of spend to estimate G 81 7,203 Page 53
Page 54
Medium confidence of spend to estimate A 37 1,878 Low confidence of spend to estimate R 18 0 Total Projected Expenditure 136 9,081 6.2 Red Rating – £2,240,000 has been given low confidence in spend to estimate in year and removed entirely from the estimated outturn Most of this balance is with Culture Quarter project due to delays as discussed in paragraph 5.12. 6.3 Amber Rating - £ 3,756,000 has been given medium confidence in spend to estimate in year and discounted at 50%. Amber rating has been applied to a number of projects that have either a construction element or involvement with third party attached and where project slippage is historically most prevalent. 6.4 The estimated full year spend for 2025/26 discounting for optimism is £32,810,000. 7. AFFORDABILITY INDICATOR 7.1 The indicative affordability indicator as of 31 December 2025 has been recalculated for each year of the 2025/28 capital plan. Ratio of Financing Costs to Net Revenue Budget 2025/26 2026/27 2027/28 £000 £000 £000 Financing Costs 28,082 28,094 30,952 Net Revenue Budget 298,640 310,412 316,131 Affordability Indicator (Internal) 7.24% 6.95% 7.73% Affordability Indicator (External) 9.40% 9.04% 9.79% 7.2 The 2025/26 indicator has seen a minor shift downwards to 7.24% (Q2 7.25%) as a result of refinement of estimated finance costs offset partly by increased forecast revenue. Years two and three of the plan have seen a reduction to better reflect estimated borrowing, including updating for figures as noted in the prior section of this report. From 1 April 2025, costs related to leases are excluded from the figure reported to committee but will form part of any external reporting where the treatment needs to be recognised. This ensures that only decisions on the capital plan by committee are reflected in the affordability indicator. Accounting for leasing costs the affordability indicator is within the set threshold of 10% for all three years. 7.3 The three-year Capital Plan for 2026-29 was approved by Council on 28 January 2026 (paragraph 7 of the draft minute refers). The figures provided above for 2027/28 reflect this agreed plan. 8 SUMMARY OF IMPLICATIONS Page 54
Page 55
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 and APPENDIX 2. 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. The emphasis of this report is to identify project slippage. Capital project slippage exposes local authorities to escalating costs via inflation, additional project management costs Page 55
Page 56
and at sustained maintenance costs. Slippage also reducing public confidence in delivering essential public works. 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 direct climate change and biodiversity impacts arising directly from this report. 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 56
Page 57
Moray Council Capital Programme 2025/26 As at 31st December 2025 Section 5. Appendix 1 Current Capital Plan 2025/2026 Actual Expenditure Q1 Actual Q2 Actual Q3 Actual Q4 Budget Projected Expenditure Estimated (Over)/Under Spend Capital Plans £000 £000 £000 £000 £000 £000 £000 £000 Fleet and Plant 2,411 1,554 402 887 266 663 2,217 (194) Waste Management 1,655 1,079 36 940 103 575 1,654 (1) Property Estate Management 1,638 624 28 485 111 224 848 (794) Roads, Bridges and Street Lighting 6,215 4,475 670 2,921 884 938 5,414 (801) Open Spaces 4,213 2,103 77 658 1,368 1,918 4,021 (192) Flood Risk Management and Coastal Protection 359 110 25 54 31 206 316 (43) Harbours 747 483 22 247 214 196 679 (68) Libraries and Leisure 1,364 226 40 29 158 783 1,010 (354) ICT 526 224 75 119 31 302 526 0 Learning Estate 14,651 7,547 583 4,344 2,620 3,573 11,120 (3,531) Moray Growth Deal 10,855 3,630 1,498 1,006 1,126 2,841 6,471 (4,384) Levelling Up Fund 5,117 1,573 596 387 590 1,074 2,647 (2,470) Funded Spend 813 102 3 88 11 707 809 0 50,564 23,730 4,054 12,164 7,512 14,000 37,730 (12,834) Funding Prudential Borrowing 5,956 9,165 17,304 General Capital Grant (exc PSHG and CYPA) 9,088 7,142 9,088 Moray Growth Deal 15,904 3,630 6,471 Levelling Up Fund/Town Centre Board 18,485 1,573 2,647 Other Grants & Contributions 0 1,863 1,863 Developers Contributions 1,031 5 5 Receipts generated in year 100 352 352 50,564 23,730 37,730 Page 57
Page 58
Major Capital Projects spanning more than 1 financial year (as at 31 December 2025) Appendix 2 Total budget Total Expenditure in previous years Current budget 25/26 Spend to Q3 25/26 Remaining budget 25/26 Projected future years budget required Estimated Final Cost Projected Variance £000 £000 £000 £000 £000 £000 £000 £000 Moray Growth Deal Bus Revolution 4,000 1,281 566 546 20 2,153 4,000 - Early Years STEM 4,800 457 1,643 1,144 499 2,700 4,800 - Housing Mix Delivery 7,500 2,977 1,114 107 1,007 3,409 7,500 - Cultural Quarter 28,235 1,767 5,612 876 4,736 20,856 28,235 - Business Enterprise Hub 3,300 - 768 - 768 2,532 3,300 - Moray Aerospace, Advanced technology and Innovation Campus 27,035 - - - - 27,035 27,035 - Manufacturing Innovation Centre Moray 3,052 512 433 616 183- 2,107 3,052 - Digital Health and Care Innovation 5,000 4,141 719 340 379 140 5,000 - 82,922 11,135 10,855 £3,630 £7,225 60,932 £82,922 - Levelling Up Fund Project Management 996 82 366 238 128 548 996 - South Street Regeneration 4,800 698 2,843 1,027 1,816 1,259 4,800 - Lossie Wynd & Commerce Street 550 7 67 16 51 476 550 - Traffic Bollards 1,000 2 19 8 11 979 1,000 - Railway Bridge Active Travel 360 1 120 7 113 239 360 - Junctions Edgar Rd & Laichmoray 3,600 1 182 7 175 3,417 3,600 - Cooper Park Pond 819 - 144 134 10 675 819 - Cooper Park Cafe & Toilet 1,128 2 140 46 94 986 1,128 - M&Co (Gordon Arms) 3,150 - 875 32 843 2,275 3,150 - Sawmill Flood Scheme 1,728 5 301 54 247 1,422 1,728 - Moss Street 800 - 60 3 57 740 800 - 18,931 798 5,117 1,573 3,544 13,016 18,931 - Learning Estate Forres Academy 91,800 1,115 3,844 1,340 2,504 86,841 91,800 - TOTAL 193,653 13,048 19,816 6,543 13,273 160,789 193,653 - Notes: Business Enterprise Hub & Manufacturing Innovation Centre Moray, approved budget updated to align with FBC Moray Aerospace, Advanced technology and Innovation Campus project will not proceed, currently exploring alternative options Page 58
Page 59
Page 59
Page 60
Page 60
Page 61
Report to: Corporate Committee Meeting Date: 17 February 2026 Report by: Executive Director of Economy, Enterprise and Operations Author: Rhona Gunn Contact Email: Rhona.Gunn@moray.gov.uk Subject: Information Report - Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA) Annual Report and Revised Authorisation Policy and Procedure 1. PURPOSE ☐ For Decision ☒ For Information 1.1 The purpose of this report is to enable Committee to note the use made of covert surveillance and the acquisition of communications data by Council employees in the course of their duties over the reporting period. 1.2 This report is submitted to Corporate Committee in terms of Section I (39) and (41) of the Council’s Scheme of Administration relating to public reporting and review of council wide policy. 2. SUMMARY 2.1 This report provides relevant data for the reporting period regarding all covert surveillance investigations and communications data acquisition. This reflects a continuation of the relatively low levels of activity in previous years due to limited staffing capacity. Two applications were submitted and authorisations granted for the deployment of Covert Human Intelligence Sources and one for Directed Surveillance. These related to investigations into the illegal sales of motor vehicles and tobacco. These covert investigations contributed to intelligence gathering and evidence capture, resulting in the submission of an offence report to the Procurator Fiscal. 3. BACKGROUND AND CONTEXT 3.1 A combined annual report on covert surveillance and acquisition of communications data is provided to Council for oversight in this area. Surveillance data is reported annually to the Investigatory Powers Commissioner’s Office. This data is for the calendar year. 3.2 RIPSA was introduced to regulate the surveillance of a person(s) and to regulate information obtained from third parties when the subject of the activity is unaware of Item 8. Page 61
Page 62
either the surveillance or information gathering. RIPSA controls directed surveillance and the use of Covert Human Intelligence Sources (CHIS). 3.3 Directed surveillance can be authorised for a specific investigation or operation, under covert conditions i.e. the subject is not aware, and activity is likely to result in obtaining private information about a person. This cannot be intrusive surveillance. 3.4 A CHIS is a person who establishes or maintains a personal or other relationship for the covert purposes of obtaining or providing access to any information to another person or covertly discloses information obtained by the use of or the existence of such a relationship. 3.5 Intrusive surveillance is covert and targeted at activities in residential premises or a private vehicle and cannot be undertaken by local authorities. 3.6 Communications Data requests are regulated by the Regulation of Investigatory Powers Act 2000 (RIPA) and can be made to identify communications between telephone numbers, but this data will not include the content of any call or message. 4. PROPOSALS 4.1 Covert Surveillance Activity 1 Directed surveillance authorisation was granted in the period for investigation of illegal car sales. 4.2 2 CHIS authorisation were granted in 2025, one in relation to the illegal car sales investigation covered by the directed surveillance authorisation above and one relative to illegal tobacco sales. One offence report was submitted as a result to the Procurator Fiscal. 4.3 No acquisition of Communication Data applications were made in 2025. However, the process to obtain data was updated via the RIPSA Forum, an officer grouping which meets twice a year to support good practice. 4.4 Investigatory Powers Inspection The Investigatory Powers Commissioner’s Office (IPCO) conducted an inspection in March 2024. These are generally conducted every 3 years. 4.5 Authorising Officers The list of authorising officers has been updated to reflect new job titles following the Management Review. This has been approved by the Chief Executive under delegated authority granted last year for updates and will be published online. The updated list is produced at Appendix 1. 5. SUMMARY OF IMPLICATIONS 5.1 The table below shows whether risks and implications apply if the recommendations are agreed: Page 62
Page 63
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 5.2 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 5.3 Policy and Legal None. 5.4 Financial There are no financial implications arising from this report. 5.5 Risk None. 5.6 Staffing There are no direct staffing implications but staffing resources engaged in RIPSA activity do so alongside a wide range of other activity. Staffing capacity has influenced the scale of investigatory activity which can be supported as reflected in this report, but this has been used to good effect. 5.7 Best Value and Transformation None. Page 63
Page 64
5.7 Property None. 5.8 Information Communications/Technology/Digital None. 5.9 Equalities, Social Inclusion and Economic Impact None. 5.10 Climate Change and Biodiversity Impacts None. 6. CONSULTATION 6.1 This report has been prepared in consultation with the Community Protection Service Manager, the Legal Services Manager, Service Manager Democratic Services and the Equal Opportunities Officer and any comments made have been incorporated into the report 7. BACKGROUND PAPERS 7.1 Page 64
Page 65
Appendix 1 Regulation of Investigatory Powers (Scotland) Act 2000 Sections 6 and 7 – Authorising Officers:* • Chief Executive (where required by statute*) • Head of Growth, Planning and Climate • Service Manager Community Protection • Principal Environmental Health Officers (Currently 1) • Chief Executive Authorisation: • Must authorise where operation likely to obtain confidential information. • Must authorise when a vulnerable individual or juvenile (under 18 years of age) is to be used as a source. Senior Responsible Officer:* Executive Director (Economy, Enterprise and Operations) * Chief Executive has delegated authority to revise appointees subject to notification to members and publication of details. Page 65
Page 66
Page 66
Page 67
Report to: Corporate Committee Meeting Date: 17 February 2026 Report by: Executive Director Education, Housing and Communities Author: Denise Whitworth Contact Email: Denise.whitworth@moray.gov.uk Subject: Transformation Strategy Development – Interim Update to 31 December 2025 1. PURPOSE ☒ For Decision ☐ For Information 1.1 To ask the Committee to consider and note progress on the delivery of the Council’s Transformation Strategy since the last annual report on 26 August 2025, as part of the ongoing monitoring of progress. 1.2 This report is submitted to the Committee in terms of Section III (A) 2 of the Council's Scheme of Administration relating to considering Capital and Revenue Budgets and long- term financial plans. 2. SUMMARY 2.1 This report outlines the progress of the Council’s Transformation Strategy up to the end of December 2025, summarising ongoing projects and future plans aimed at enhancing financial sustainability and service delivery. 2.2 The report seeks the Committee's consideration of the progress made with the projects in the Council's Transformation Strategy and notes that a number of projects have moved on in the last quarter and progress has been made across several areas that had been identified for research and discovery of new opportunities. 2.3 Moving forward, the next steps are to report on the further development of the transformation strategy and proposals for ongoing reporting to committee in September 2026. 3. RECOMMENDATIONS 3.1 It is recommended that the Committee considers and notes the interim update on the delivery of the Council’s Transformation Strategy. Item 9. Page 67
Page 68
Denise Whitworth Executive Director (Education, Housing and Communities) 4. BACKGROUND AND CONTEXT 4.1 The Council at its meeting on 24 September 2025 (paragraph 13 of the minute refers) approved Stage 3 of the Council’s Transformation Strategy, which contains opportunities for new ways of operating to make the council sustainable in the longer term. This Stage 3 of the Strategy takes forward development pf transformation work from the first iteration that was agreed in April 2024. 4.2 The updated Strategy approved in September took account of progress made on the programme of transformation projects, developing projects that came forward from research and discovery work and new thinking that emerged from workshops held with councillors and senior officers. The Strategy sets the projects for new ways of operating against 3 themes of Community Focused, Sustainable Places and Smarter Internal Working. The Strategy outlines ongoing projects and future plans for both these and new areas of work with the aim of enhancing financial sustainability and improving service delivery. 4.3 Since the updated Strategy was approved, the Council on 3 December 2025 (para 17 of the minute refers) has approved the Culture and Well-being – Absence Management project and so this will move from definition to Design with work underway to progress the recruitment required. 4.4 A summary of updates since the previous report in August is provided below: i. Libraries review – The Council on 3 December 2025 approved a one tiered operating model for Libraries, Learning Centres and Heritage services. ii. Learning estate – ECLS on 25 November considered a number of progress reports on school projects: an update on the engagement within all ASGs (associated school groups); Forres Academy outline business case in November and an update report on Buckie High School. Condition upgrade work is also progressing, notably at Cullen and Mosstodloch primaries. The progress schedule is being reviewed to ensure status (RAG) reflects progress made and this will be updated for the next report to committee. As at December, the overall schedule was amber due to a number of budget and timing pressures that are being reviewed. iii. Smarter Working – progress continues with the project having moved to Green status reflecting successful delivery of key milestones and resolution of previous delays. Works have been completed and a number of relocations have taken place. Next steps will see the closure of 10 Duffus Road. iv. Business Support for Schools – ECLS on 25 November considered and approved the outcome of this review which is now being implemented for primary schools. Page 68
Page 69
v. Raising Attainment: Well-being (ASN) – this project has closed and an end of project report will come forward to ECLS Committee for consideration, planned for March 2026. vi. Plan for Neighbourhoods – community engagement has been completed and the way forward with proposed projects was reported to the Council on 6 November. vii. Moray Growth Deal – momentum increased over the course of 2025. In Q3 there was the soft launch of 2 new services (MICM and STEM Starts) and construction activity commencing at Elgin Town Hall and there have been positive initial outcomes in securing external funding for Grant Lodge and the Neighbourhood investment plan. Work is ongoing to mitigate risks for the skills project and the South Street project in relation to the amber/red ratings 4.5 The next steps are to continue the development of the projects as set out in the update and to continue development of the innovation and discovery areas noted within the Strategy, such as commercial opportunities and digital and customer services. 5. PROPOSALS 5.1 It is proposed that Committee considers and notes progress on the delivery of the Council’s Transformation Strategy. 5.2 Officers will engage with elected members to develop a revised reporting framework which optimises the level of information provided for scrutiny prior to the next substantive report to committee in September 2026. 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. Page 69
Page 70
The Transformation Strategy is the development of the Council commitment in the Corporate Plan to the values of Ambitious: ensuring sustainable and efficient services; and Improving: drive improvement, encourage innovation and invest in transforming to meeting future needs and forms the Transformation Strategy referred to in the Strategic Delivery Framework. The transformation strategy and projects contribute to the Council’s priorities of tackling poverty and inequality, building stronger greener vibrant economy and building thriving, resilience empowered communities. The projects also support the strategic delivery framework of the financial strategy workforce strategy and digital strategy. 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. 6.4 Financial The financial implications of the Transformation Strategy have been approved in previous reports. The table below has been updated to include the changes approved by the Council since 13 August 2024 and tracks the investment and savings generated since the programme was started in 2018 (as the Improvement and Modernisation Programme (IMP)). Project Cost 2018- 2025 £000s Budget cost 2025/26 £000s Actual Savings 2018- 2025 £000s Actual savings 2025/26 £000s Future projected savings £000s Total projected savings £000s IMP 1,104 1,279 1,279 BIM 11 - ASN Review 596 289 - - Just Transition 30 - - School Business Support 13 - Learning Estate ESO (Note 1) 22 Not quantified yet Page 70
Page 71
Project Cost 2018- 2025 £000s Budget cost 2025/26 £000s Actual Savings 2018- 2025 £000s Actual savings 2025/26 £000s Future projected savings £000s Total projected savings £000s Smarter Working 72 79 54 14 146 Depot and Stores review 76 LED lighting and solar panels 326 250 30 57 40 87 40 Customer Service 350 None in implementation stage Future Workforce 120 tbc Note 1: the cost here is approved as additional to the core cost of the Learning Estate team 6.5 Risk The risks associated with the transformation programme are managed through the relevant programme boards and overseen by Extended Corporate Leadership Team (ECLT). There are no changes to the current risk profile however, it is noted that reporting is evidencing continued progress across the programme of projects in the Transformation Strategy and progress is being made in maintaining pace which has previously been noted as a risk. However, the risks associated with change and the success of transformation remain and will continue to be monitored. In order to manage these risks, the Council will: i. Ensure that all projects meet a given standard of governance that is proportionate to the change. ii. Ensure there are adequate resources for the overall programme of work and for individual projects. iii. Manage the dependencies and interdependencies across the scope of the change and its implications for other areas of prioritised work. iv. Appoint appropriate project resources and failing which, review whether objectives are deliverable and review planned work accordingly. 6.6 Staffing There continue to be challenges in securing resources and service capacity to progress projects. However, the allocation of specific project resources to specific projects is showing impact with projects such as smarter working and learning estate showing good progress. This approach is now built in as projects are identified and reach an appropriate stage. Resourcing at Council level including corporate programme management and oversight will be revisited as the next stages of the Transformation Strategy work and the council management structure. 6.7 Best Value and Transformation The Transformation strategy aims to deliver council transformation Page 71
Page 72
6.8 Property No direct implications from this report, although property is the subject of one of the workstreams. 6.9 Information Communications/Technology/Digital There are no Information Communications/Technology/Digital implications from this report. 6.10 Equalities, Social Inclusion and Economic Impact For the purposes of this report an Equality and a Socio Impact Assessment are not required, however it is acknowledged that various workstreams will identify change that will have an impact on equalities and socio economic considerations and will be reported in due course. 6.11 Climate Change and Biodiversity Impacts There are no immediate climate change implications directly arising from this report. However, the energy projects make a contribution to future environmental sustainability and climate change. This is reported in the report relating to these specific projects. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Extended Corporate Leadership team who have been involved in the ongoing development of the transformation programme, including as the project initiation board reviewing new mandates and driving forward specific project work. 8. BACKGROUND PAPERS 8.1 Vehicles: Pool Car paper (Member access only) 8.2 23 April 2024 Corporate Committee (item 06 Report ) and Appendix) 8.3 24 April 2024 Special Full Council (item 04 Report and Appendix 1 and Appendix 2) 8.4 13 August 2024 Full Council (item 6a Report and Appendix 1 and Appendix 2 8.5 5 November 2024 Corporate Committee (item 16 Report and Appendix) 8.6 28 January Corporate Committee 2025 (item 09 Report and Appendix) 8.7 10 June 2025 Corporate Committee (Item 08 Report) 8.8 26 August 2025 Corporate Committee (Item 10 Report) Page 72
Page 73
Report to: Corporate Committee Meeting Date: 17 February 2025 Report by: Executive Director Economy, Enterprise and Operations Author: Louise Marshall Contact Email: performance@moray.gov.uk Subject: Performance Management Framework 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to consider and approve the revised Performance Management Framework for the Council. 1.2 This report is submitted to Council/Committee in terms of Section III (B) (41) of the Council’s Scheme of Administration relating to ensuring a suitable framework is in place for performance management across Council services. 2. SUMMARY 2.1 The council’s Performance Management Framework has been revised to reflect the new management structure and refocus the Framework’s setting in national and local contexts, give clarity on roles and responsibilities and the reporting cycle. 3. RECOMMENDATIONS 3.1 It is recommended that Committee consider and approve the new Performance Management Framework Louise Marshall Strategy and Performance Manager 4. BACKGROUND AND CONTEXT 4.1 The Performance Management Framework was last reviewed in 2019. Since then, local Council elections took place in 2022, and the Council has revised its Corporate Plan. 4.2 Framework documents from other local authorities which were compared with the Council’s existing framework and helped inform and simplify content and layout. 4.3 A Performance Management Framework (PMF) should deliver the following: Item 10. Page 73
Page 74
• Support the corporate vision for Moray • Support better diagnosis of issues and so better decision making • Help to clarify corporate objectives and priorities • Drive better service performance and delivery of improved outcomes • Promote accountability and transparency • Instil confidence in service users and employees • Enable Best Value to be demonstrated 4.4 Since the approval of the previous framework, the Council follow a clear plan – do – review cycle and service planning process cascades both from strategic plans and is built up from operational experience, reporting frequencies and formatting is consistent across all service areas. 4.5 More could be done to embed a performance culture within the organisation. An example is in the area of some service strategies where new strategies were often implemented with limited thought to how success, which should be framed in terms of outcomes and the difference being made, would be measured. This should be an integral part of creating a strategy, not something that is retrofitted. 4.6 Plans supporting the delivery of priorities did not always identify appropriate performance indicators, ideally there should be a mix of input, activity/process, output and outcome indicators; a mix of quantitative and qualitative measures such as customer feedback; a mix of cost and performance. 4.7 A programme of self-evaluation (Public Sector Improvement Framework – PSIF) across the council is in place for those that have an existing structured approach. The programme is due to complete in July 2026. 5. PROPOSALS 5.1 The Council’s Performance Management Framework has been revised to refine and improve focus from the current approach. 5.2 Recognise that performance management can operate most effectively within a wider system in which continuous improvement is embedded in corporate culture. 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 Page 74
Page 75
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 Effective performance management enables the council to deliver its statutory duty to make arrangements to secure Best Value as required by the Local Government in Scotland Acti 2003. Audit Scotland view managing performance as a continuous part of the day-to- day role of councillor and all staff. 6.4 Financial Effective performance management contributes to good governance and enables resources to be targeted at the highest priorities. 6.5 Risk A robust performance management framework minimises risk of adverse findings in Best Value Reviews and avoids reputational and other consequences. 6.6 Staffing There are no staffing implications arising directly from this report. 6.7 Best Value and Transformation The performance management framework supports Best Value by providing a structured approach to monitoring and improving service delivery, ensuring resources are used efficiently and effectively. It promotes transparency and accountability through clear reporting of outcomes, enabling evidence-based decision making. 6.8 Property There are no property implications arising directly from this report. Page 75
Page 76
6.9 Information Communications/Technology/Digital The performance management framework will leverage digital tools and data systems to streamline performance reporting and analysis. 6.10 Equalities, Social Inclusion and Economic Impact There are no equalities/socio economic implications arising directly from this report. 6.11 Climate Change and Biodiversity Impacts There are no climate change and biodiversity implications arising directly from this report. 7. CONSULTATION 7.1 This report has been prepared in consultation with the corporate leadership team and any comments made have been incorporated into the report 8. BACKGROUND PAPERS 8.1 Page 76
Page 77
Performance Management Framework Date of Creation: 3 November 2025 Owner (Service): Strategy & Performance Manager Reviewer Head of Service: Chief Governance Officer Approver Executive Director: Executive Director Economy, Enterprise & Operations Date Approved: 27 November 2025 Approver (Committee): Corporate Committee Date Approved: Next Review Date: November 2028 Version History Version Date Author Changes Made Approved By 1.0 07/08/2019 Corporate Director Initial document Full Council 1.1 03/11/2025 Strategy & Performance Manager Revision Corporate Committee 1.2 [Insert Date] [Insert Author] [Describe Changes] [Insert Name] Page 77
Page 78
Introduction The Performance Management Framework (PMF) supports the delivery of the Corporate Plan and its annual council and service planning cycles. Performance management is an approach and system implemented to manage and improve performance. As an inherent part of the Council’s culture, it is fundamental to the achievement of the Council’s vision; driving continuous improvement and efficiency; delivering Best Value and placing customers at the centre of what we do. This framework sets out the arrangements by which the Council plans, delivers, reviews and improves what it intends to achieve, both as a Council and with its partners, whilst balancing quality of service with value for money. Effective use of performance information allows key decision makers, both elected members and officers to act quickly if the delivery of outcomes is not as expected based on relevant facts about performance. All employees have a role in improving performance. The framework shows how individual activities contribute to overall improvement. Performance is managed at a council, corporate, service and individual level with each informing the other. Performance is measured, monitored and analysed against agreed aims, objectives and targets in a systematic approach as set out in this Performance Management Framework. The ‘golden thread’ is the phrase used to describe how plans fit together, connecting strategic objectives of the council and our partners with the actions of managers and staff at directorate, service, team and individual level. Page 78
Page 79
Performance Management Framework When defining our corporate plan, we consider a broad range of related plans and priorities. This includes the Local Outcome Improvement Plan (LOIP), as well as national priorities and local strategies that promote effective governance, the efficient management of resources and the development of a performance management culture. These all work together to help us deliver our priorities as a Council, and the golden thread is the connection that links them all. Each plan forms an important link into the overall picture of Council services and priorities. Plans at every level should use the priorities outlined in the plan above it to inform and guide its priorities. This ensures the strategic priorities from the LOIP and Corporate Plan, flow into the operational work of the Council. In turn, operational priorities, developments and improvements feed into the setting of strategic priorities across the organisation. This link between plans creates a continuous cycle that supports the delivery and communication of priorities at all levels. National Performance Framework Local Outcome Improvement Plan (LOIP) Corporate Plan Transformational Projects Service Plans Service Strategies Individual Plans Team Plans Page 79
Page 80
Statutory and National Context The National Performance Framework (NPF) sets out the direction and ambition of the Scottish Government through 11 national outcomes, measured by 81 indicators. Objectives are driven forward through a combination of legislation, policy and funding initiatives. Major initiatives and shared objectives are likely to also feature in local plans. Best Value is a statutory duty set out in the Local Government (Scotland) Act 2003 and applies to all public bodies in Scotland. Its core purpose is to ensure good governance, effective use of resources and continuous improvement to deliver better outcomes for people. On behalf of the Auditor General and the Accounts Commission, external auditors work to ensure the approach of auditing Best Value reflects the context, different accountability regimes and reporting arrangements across the public sector. The Accounts Commission Direction 2024 determines the performance information that must be published by local authorities to provide opportunities for scrutiny and benchmarking. Complying with the Direction is fundamental for councils fulfilling their duty to secure best value, a duty that focuses on improving lives and services for local people alongside using resources effectively, recognising that each Council has its own strategic priorities, determined in accordance with local needs and data. The Commission expects councils to use the Local Government Benchmarking Framework (LGBF) to compare performance with that of other Councils. The LGBF is a high-level benchmarking tool designed to encourage councils to examine variations in cost and performance occurring between similar councils. Page 80
Page 81
Local Context Local Outcome Improvement Plan Tackling inequalities is a specific focus of the LOIP. Our Local Outcome Improvement Plan (LOIP) sets out the local outcomes which the Community Planning Partnership (CPP) will prioritise under the following vision: ‘Raising aspirations through expanded choices, improved livelihoods and wellbeing’ The CPP are public agencies that work together with the community to plan and deliver services that make a difference to people’s lives. To help with this and ensure the vision is delivered, the CPP have identified four priorities to guide their work: • Building a better future for our children and young people in Moray • Empowering and connecting communities • Growing, diverse and sustainable economy • Changing our relationship with alcohol In addition to the LOIP, the Partnership must also produce ‘Locality Plans’ for areas experiencing disadvantage. In Moray, locality plans have been developed for New Elgin and Buckie that aim to improve local priority outcomes and tackle inequalities in those communities. Corporate Plan / Transformation Projects The Corporate Plan describes the Council’s ambitions for Moray and focuses on tackling inequality, targeting our services towards that goal and working with partners and communities to achieve it. The plan incorporates key areas of focused work over three strategic priorities and links with our service plans and community planning partnership strategies. Page 81
Page 82
The Council Transformation Strategy takes forward a continued focus on delivering transformation projects already in progress, accelerates and expands where there is opportunity to develop new areas of work that support the council’s financial sustainability and provides a sound foundation for future transformation work. The Project Management Governance Policy provides a framework for the council by defining roles, responsibilities, procedures and controls with the aim of enhancing successful project delivery. Projects are allocated to the Transformation Board which streamlines governance arrangements. Projects are subject to a Gateway process that ensures minimum standards are met when a project is initiated before progress monitoring continues through the Transformation Board. Service Plans / Service Strategies Service Plans are managed by Service Lead Officers and actions can be a mixture of those that directly help delivery of Corporate Plan outcomes and those undertaken to meet more service specific outcomes e.g. addressing resource pressures. Strategies also set out what the service aims to deliver over a period, often focused by theme. Heads of Service assume responsibility for activities that support delivery of objectives and outcomes. Strategies must be more flexible due to the time span they cover. Team Plans / Individual Plans At an operational level, performance is monitored and managed as an integral part of service management. This would include the delivery and tracking of team plan activities. The Employee Review and Development Programme (ERDP) ensures that an individual employee’s performance and development objectives are fully aligned with the priorities of the council, linking them to delivery of the council’s strategies and plans. Self-evaluation Robust and regular self-evaluation is critical to inform and deliver performance improvement. The Council uses a variety of methods such as Public Sector Improvement Framework (PSIF), Public Library Quality Improvement Matrix (PLQIM) and How Good is our School (HGIOS) and similar frameworks. Page 82
Page 83
Continuous Improvement Cycle Performance management is a continuous ongoing process involving several stages. The Plan-Do-Learn-Act cycle shows how the Council continuously reviews its performance to improve services. Performance management is different from performance reporting as; performance management uses information to effectively plan, undertake activities, learn from results and act on learning to inform future planning. SMART objectives and indicators which help to monitor progress are: Specific: Precise in what we are trying to measure Measurable: Realistic in terms of how we can measure the indicator and how practical it is to source this data when needed Achievable: The target is realistic Relevant: The measure will tell us what we need to know to make a decision that relates to the overall aim Timely: There are timeframes for achieving goals •Incorporate improvements into future planning •Review priorities and targets •Realign resources •Ensure systems and processes are in place •Take action •Identify and manage risks •Support staff to achieve objectives •Monitor progress regularly •Set out priorities •Define actions and targets •Identify resources and lead officers •Set clear SMARTmeasures Plan Do LearnAct • Identify what worked well and what we could improve • Speak to service users and those that help develop services about their experience • Scrutinise performance and hold those responsible to account Page 83
Page 84
Roles and Responsibilities All Managers have the same broad roles and responsibilities in relation to data capture, monitoring and reporting to improve performance which are: • Understanding what is important to people that use council services • Understanding the impact of performance on service delivery • Setting challenging, realistic and relevant targets • Measuring outcomes • Identifying trends and comparisons with other providers • Reporting performance in a timely manner to our internal and external customers • Being responsive to performance data • Ensuring linkage through corporate service and individual staff goals and targets • Developing staff to deliver performance results Specific roles and responsibilities are contained in the table below. Roles and Responsibilities – who does what Community Planning Board Provides leadership to the Community Planning Partnership, agrees the strategic priorities of the area and scrutinises the performance of the Partnership. Service Committees Scrutinise performance information to ensure priorities are met, identifying successes, challenges and any improvement activity required. Transformation Board Responsible for overseeing progress against major strategic projects approved through the Gateway process. Corporate Leadership Team (CLT) The Chief Executive and Executive Directors have responsibility and accountability for organisational leadership, unified thinking and action, collectively creating the environment, culture and conditions to enable measurable progress and outstanding performance. Extended Corporate Leadership Team (ECLT) The Chief Executive, Executive Directors and Heads of Service have responsibility for managing the progress against the strategic plans of the Council. Executive Directors Strategic responsibility for the directorate. Responsible for leading and directing the performance of their directorate and contributing to the council’s priorities as well as controlling reporting of revenue and capital expenditure monitoring information. Departmental Management Teams (DMTs) Departmental / Senior Management Teams monitor, evaluate and report performance relating to the achievement of objectives and activities set out in the various plans. In some cases, these officers produce Public Performance Reports, key strategies and plans. Heads of Service Responsible for the delivery of the Service Plan, overseeing the performance of service areas within their remit and contributing to the council’s priorities. Service Managers Responsible for setting objectives and targets, monitoring and managing performance against targets, contributing to the Council’s priorities. Line Managers Responsible for delivering Team / Operational Plans, monitoring and managing performance against targets and supporting staff to deliver their objectives. Performance Framework (Community Strategy & Engagement) Small team responsible for maintaining the Council’s performance management software, Pentana; collating performance corporately and drafting consolidated performance reports for the Corporate Leadership Team and Council Committees. Service staff Data collection, input and reliability Page 84
Page 85
Performance Reporting and Scrutiny Performance is reported on a quarterly, half-yearly and annual basis to several audiences. Scrutiny of performance is an essential tool for improvement and is called out at all levels of the council by Senior Managers, Extended Corporate Leadership Team and Elected Members. Reports are submitted to various committees on a half- yearly basis. All information is published on the Council’s performance webpages. Pentana holds performance information; in addition, data on resources is collected corporately. The data extracted from Pentana is supported by written reports that highlight the departmental successes, challenges and action to support the challenges. Performance Reporting Cycle and Responsibilities CLT/ECLT CPB Service Committee Audit & Scrutiny Ctte Corporate Committee Transform Board DMT LOIP & Indicators Chief Executive (H) Chief Executive (H) Corporate Plan & Indicators Executive Director (H) Executive Director (A) Transformation Programme Executive Director (Q) Executive Director (Q) Senior Responsible Officer (Q) Best Value Plan Executive Director (Q) Executive Director (Q) Service Strategies Heads of Service (A) Service Plan & Indicators Heads of Service (by exception) (H–Q2&Q4) Heads of Service (by exception (H–Q1&Q3) Team Plan & Indicators Heads of Service (Q) Local Government Benchmarking Framework Head of Community Strategy, People & Change (A) Head of Community Strategy, People & Change (A) Head of Community Strategy, People & Change (A) Complaints Head of Customer Experience, ICT & Digital (A) Head of Customer Experience, ICT & Digital (A - SPSO) Head of Customer Experience, ICT & Digital (A) Governance Themes Head of Service (A) Revenue Budget Monitoring Chief Financial Officer (Q) Heads of Service (Q) Chief Financial Officer (Q) Capital Plan Monitoring Chief Financial Officer (Q) Heads of Service (Q) Chief Financial Officer (Q) KEY Q Quarterly H Half-Yearly A Annually Page 85
Page 86
Page 86
Page 87
Report to: Corporate Committee Meeting Date: 17 February 2026 Report by: Executive Director Economy, Enterprise and Operations Author: Alasdair McEachan Contact Email: alasdair.mceachan@moray.gov.uk Subject: Best Value Action Plan Progress Reporting 1. PURPOSE ☒ For Decision ☐ For Information 1.1 To note progress against the actions in the Best Value Action Plan. 1.2 This report is submitted to Committee in terms of paragraph III B (7) of the Council’s Scheme of Administration, monitoring the Council’s Best Value Action Plan. 2. SUMMARY 2.1 The Council’s refreshed Best Value Action Plan was approved by the Corporate Committee on 26 August 2025 and was last considered by this committee on 4 November 2025. The Action plan includes improvement actions taken from external audit recommendations and internal self-assessment and elements of transformation. 2.2 This report summarises the progress in relation to each of the Best Value themes within the Action Plan. 3. RECOMMENDATIONS 3.1 It is recommended that the Committee reviews and notes progress against the actions in the Best Value Action Plan detailed in Appendix 1. Alasdair McEachan Chief Governance Officer (Monitoring Officer) 4. BACKGROUND AND CONTEXT 4.1 Councils in Scotland have a statutory duty to demonstrate Best Value, introduced in the Local Government (Scotland) Act 2003. Statutory Guidance defines Best Value as: Ensuring that there is good governance and effective management of resources, with a focus on continuous improvement, to deliver the best possible outcomes for the public. Item 11. Page 87
Page 88
4.2 In March 2020 the Scottish Government published refreshed Best Value guidance requiring councils to demonstrate a focus on continuous improvement in performance around seven themes: • Vision and leadership • Governance and accountability • Effective use of resources • Partnerships and collaborative working • Working with communities • Sustainability • Fairness and equality 4.3 The Corporate Committee on agreed a refreshed Best Value Action Plan on 26 August 2025 that set out the Council’s priorities for the next 3 years to enable it to meet its Best Value duty (item 8 of the minute refers). The Plan takes into account a number of actions from external audit reports and from internal self-assessment and the Committee has agreed to receive quarterly updates. The last update was to Corporate Committee on 04 November 2025. 4.4 The updated Best Value Action Plan, showing progress is attached as Appendix 1 to this report. Progress can be summarised as follows: • Vision and Leadership: Revised committee guidance for authors has no now been published. PSIF work is progressing as planned with plans to report improvement outcomes to the Audit and Scrutiny Committee. • Governance and Accountability. Work has not progressed as quickly as planned with completion business continuity plans. 80% of critical services had plans in place by the planned completion date and an extension from 31 December 25 to 30 June 2026 is sought. Ongoing support will be required to ensure that all critical services maintain updated plans that are proportionate and achievable, as the Council progresses through a period of change during 2026/27. There has been slippage in finalising the wider Council cyber resilience plan due to vacancies in senior posts. These posts have now been filled and an extension from 31 March 26 until 30 September 2026 is sought to complete the plan. • Effective use of resources: The Transformation Strategy subject to separate reporting. Project progressing within plan. Work on reporting and engagement on the new platform has been completed. • Financial reporting: Revised Capital reporting is now in place. • Partnership and Collaborative Working: Shared work is underway by the CPP on Poverty and Wildfire Summit and discussions held in respect of resourcing. Work will then focus on developing shared priorities for incorporation into a new LOIP. • Sustainable development: Climate strategy is being consulted on, and subgroup of Moray Economic Partnership have held a community workshop to identify shared priorities which bring socio economic benefits through sustainable development. It has taken longer than anticipated to make progress with Page 88
Page 89
community partners and an extension from 31 March 2026 to 30 November 2026 is sought. 4.5 For the past two years the Council has carried out a joint Councillor/Officer Best Value self-assessment with questions based on national guidance. The outcome of this assessment has then fed into the actions in the Best Value Action Plan. 4.6 For 2026, it is proposed to take a revised approach, to use a corporate continuous improvement assessment tool developed by the Improvement Service. This is scheduled to take place in April 2026. 5. PROPOSALS 5.1 It is proposed that the Committee considers and approve the refreshed Best Value Action Plan in Appendix 1 and that the PSIF framework is used for the corporate annual self- assessment from 2026 onwards. 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. The Best Value Action Plan supports the Council to deliver the priorities in the corporate plan and supports the Council values of Improving: drive improvement; Ambitious: ensure sustainable and efficient services; and Responsive: promote community participation and involvement and involve our communities. 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 89
Page 90
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 Best Value Action Plan supports the Council to fulfil its statutory duty to demonstrate Best Value, introduced in the Local Government (Scotland) Act 2003. 6.4 Financial There are no specific financial implications, however, the Best Value Action Plan supports the Council in its duty to make best use of resources and there are a number of specific actions that relate to financial management that are moving forward. 6.5 Risk There are risks associated with not making adequate progress on the actions set out in the Best Value Action Plan. The Council has had feedback from a number of external stakeholders that identified areas for improvement and failure to address these through the planned actions is likely to lead to adverse reporting and implications for the Council. Several of the Best Value themes feature on the Council’s Corporate Risk Register including leadership, financial sustainability and workforce development. Progressing the actions in the Plan will also secure improvements in the management of these risks. 6.6 Staffing There are no specific staffing implications arising from this report. 6.7 Best Value and Transformation The implications are as set out in the report 6.8 Property None. 6.9 Information Communications/Technology/Digital None 6.10 Equalities, Social Inclusion and Economic Impact This is covered in the Best Value inspection regime itself and the Council’s duty to deliver best value. 6.11 Climate Change and Biodiversity Impacts Sustainable development is a theme with the Best Value Action Plan 7. CONSULTATION 7.1 This report has been prepared in consultation with Extended Corporate Leadership Team (E/CLT) who have contributed to the action plan update set out in Appendix 1 and any comments made have been incorporated into the report. Page 90
Page 91
8. BACKGROUND PAPERS 8.1 Corporate Committee report on Best Value Action plan 23 April 2024 (item 5a) 8.2 Corporate Committee report on 27 August 2024 Best Value Action Plan (item 11) 8.3 Corporate Committee report on 5 November 2024 Best Value Action Plan (item 8) 8.4 Corporate Committee report on 28 January 2025 Best Value Action Plan (item 7) 8.5 Corporate Committee report on 10 June 2025 Best Value Action Plan (item 6) 8.6 Corporate Committee report on 28 August 2025 Best Value Action Plan (item 8) Page 91
Page 92
Best Value Action Plan 2025-2026: Progress Update Appendix 1 Report Update: Corporate Committee – 17 February 2026 Ref: 003 1. Vision and Leadership: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log *New Aug 2025* Collaborative Leadership – ensuring Members and Officers work effectively to secure key decisions 1.1 Strengthen links to strategic documents in Committee reports Head of Gov 01/10/2025 31/03/2026 100 December 2025: Additional guidance for authors on how to complete the “Summary of Implications” section has now been published by committee services. Action complete Sept 2025: Discussion at CLT around need for further guidance for authors on how to manage the new report template and “Summary of implications” section. Risk remains static within Corporate Risk Register. July 2025: New Committee template in place with ability to show links. Additional report drafting guidance being considered on how to complete the sections. December 2025: Remove specific action from plan Sept 2025: Committee Services working on guidance aim to put revised guidance in place by Dec 25. Updated guidance on interchange Community and Partner Engagement on Council priorities 1.2 Working with Community Planning Partners (CPP) to develop shared engagement CE / ED (FST) 01/07/24 30/06/26 85 December 2025: Shared work underway by CPP on Poverty and Wildfire Summit. Discussions held in respect of resourcing which will be progressed further when new post holders start. Sept 2025: Online Moray Engage now active and presentation/report was provided to CPP Board meeting. Update report on community engagement drafted for consideration by CPOG. July 2025: Discussion held with Community Engagement Group to reflect on the findings from the CPB self-assessment undertaken with the Improvement Service and consider how best to go forward taking account of the recent experience and report on community December 2025: Progress two events and agree resourcing and working arrangements. Sept 2025: CPOG to note community engagement position Consider resourcing for community planning Page 92
Page 93
1. Vision and Leadership: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log engagement within the CPB. It was noted that there had been significant change in working practices over the years and that there had been less value in the CEG as a result. Work is underway on a refreshed Community Engagement Strategy for the CPB. The Council online engagement tool will also be shared with partners in August giving an opportunity for shared engagement to be highlighted . It is proposed that that date for finalising this work is revised to take account of the challenges of resourcing community planning, which are noted as an area for consideration the planned review of council structures. Continuous Improvement – implement self-evaluation 1.3 Consider and establish service score cards to provide overview to develop and track service improvement corporately Head/ PC&CS 01/08/24 31/03/26 70 December 2025: Programme progressing as planned. Improvements for HR/OD incorporated at DMT level. EGD PSIF process ongoing with consensus to agree improvement plan scheduled for January 26. Finance to begin Jan 26. Improvement actions are being recorded in service/team plans rather that separate score cards. With multiple PSIF processes complete, arrangements to track improvements corporately can then be viewed and added to as subsequent services complete PSIF processes. Sept 2025: HR/OD self-assessment complete. Moray Engage in use for checklist, interchange page created to hold introduction. EGD PSIF underway and programme to July 2026 in place. July 2025: Use the HR /OD self-assessment (currently underway) to consider how best to capture actions to allow these to be tracked and monitored. December 2025: continue with programme. Ensure it becomes a cyclical process. Consider where best to capture actions and whether Pentana (performance information system) work meets Scorecard expectation. Page 93
Page 94
2. Governance and Accountability: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Risk Management 2.1 Business Continuity Plans to be in place for all critical services Head of Gov 28/03/24 30/06/26 [31/12/25] 80 December 2025: Business continuity plans have been prepared for 80% of services identified as critical services. Sept 2025: Work is ongoing to refine the template plan to services to tailor their response/mitigation measure for a wider range of potential disruption events. This is a more sophisticated approach than that previously adopted and should ensure better resilience. July 2025: Critical services identified. Updating of Business Continuity Plans is being progressed alongside risk management practice and has regard to complementary emergency planning arrangements. Resilience levels can be affected by change as identified in the latest update of the Corporate Risk Register with issues including financial constraints and reductions in staffing impacting on capacity to maintain continuity of services. Corporate support to ensure plans are periodically updated to reflect the impact of change will be on-going beyond the end date reported here. December 2025: An extension of the deadline until 30 June is sought to allow remaining critical services to complete business continuity plans using the streamlined plan. Sept 2025: Finalise revised BC plan template for Nov 25. July 2025: Progress on individual services BC plans has not progressed as quickly as anticipated due to finite central resource and pressures on services to undertake their assessments. Work will continue to refresh Business Continuity Plans held within critical services. Although a date is specified, this work should be a constant cycle of review. A workshop with elected members to develop a risk appetite statement is scheduled for October 2025 and this will include consideration of risks to business continuity arising from operational change and the extent to which these can be mitigated in the current operating environment. Page 94
Page 95
2. Governance and Accountability: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Risk Management 2.2 Business impact assessments (resilience) completed for all services. Head of Gov 28/03/24 30/04/26 70 December 2025: • Critical services have been identified partly as planned through business impact assessment forms and partly from experience from the Covid Pandemic. • Given limited resources for guiding remaining services through the process, and the higher priority of having plans in place for critical services (Action 2.1) it is proposed that work on business impact assessments for remaining non- critical services is de-prioritised and embedded in a rolling programme which is monitored through CLT. Sept 2025: As below. July 2025: Critical services have been identified through business impact assessment and Business Continuity Plans are being developed for these services. December 2025: Treat as completed. Sept 2025: Process will be embedded as a cyclical programme. CLT consideration of critical services noted in update 08 May 2025. Page 95
Page 96
Digital Resilience Management 2.3 Complete implementation of Cyber Resilience Plan H/CE, ICT&DS 28/03/24 30/09/26 [31/12/25] 50 December 2025: Senior ICT officer appointed at the end of Oct 25, which takes the Cyber Resilience and Information Security team up to full complement. Review of tasks and priorities on action plan started. Cyber and Fraud Centre Scotland lined up to do a desktop exercise for incident response. Phishing simulation completed in Nov 25. Cyber awareness modules for 2026 provisionally agreed. Report prepared in response to the Accounts Commission review of the cyber- attack experienced by Comhairle nan Eilean Siar. Sept 2025: Recruitment and selection process has taken longer than expected however, appointment of remaining Senior ICT Officer post is imminent. The consequential vacancy for the ICT Team Leader (Server & Network Team) arising from the internal appointment to cyber team has also been delayed. As a result, the ICT Team Leader (Cyber Resilience and Information Security Team) has primarily been focusing on the SWAN 2 project, which is a key priority to provide additional bandwidth for schools, and which has a deadline of December 2025. Progress on the cyber action plan, the Information Security Policy, and the desktop exercise for Incident Response, has therefore been limited. Cyber awareness training on Remote Working for corporate staff, and Ransomware for teachers and staff in schools has been undertaken. Going forward, future training modules will be launched in January, May, and September to avoid holiday periods. A requirements specification has been drafted for the procurement of external ICT December 2025: Update cyber action plan. Undertake desktop exercise once all of the senior management posts are filled. Launch next training module (intermediate Phishing) late Jan / early Feb 26. Complete procurement for next IT Health Check and penetration testing. Request for Extension: The action plan has been reviewed by the new Head of Service for Customer Experience, ICT and Digital. Due to the number of outstanding actions that must be completed before the plan can be incorporated into business-as-usual activity, we request that the end date for this item be extended to 30 September 2026. Sept 2025: Catch up on work for cyber action plan, the Information Security Policy, and the desktop exercise for Incident Response. Undertake next phishing simulation in October. Finalise on security awareness modules for 2026. July 2025: Complete recruitment and selection process. Review and update Cyber Resilience Action Plan with revised prioritisation and timescales to be able to move to business as usual position and close this action off. Final draft of Information Security Policy. Undertake desktop exercise for Cyber Incident Response Planning. Page 96
Page 97
2. Governance and Accountability: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log security services. There is an expectation that all Councils will undertake Cyber Essentials certification as well as the PSN accreditation process. The requirements specification needs to be adjusted accordingly before running the competitive procurement exercise. July 2025: Cyber Resilience and Information Security Team established. Recruitment for Senior ICT Officer post in progress. Work progressing on ICT Information Security Policy: target for final draft is Sep 25. Supplier selected for testing of cyber incident response plan. Results from simulated phishing exercise showed an improvement on baseline results. Work in progress for next simulation. Next training modules launched for cyber awareness. PSN accreditation process complete. Work has started on procurement of supplier for next submission. Further penetration testing undertaken for online services and work in progress for penetration for employee self service on HR / Payroll system. Define work programme for 2025/25 cyber awareness training. Award contract for IT Health Check and Penetration testing. Page 97
Page 98
2. Governance and Accountability: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Digital Resilience Management 2.4 Complete Business Continuity Plans/work for corporate and service cyber resilience H/CE, ICT&DS 28/03/24 30/09/26 [31/03/26] 55 December 2025: Newly appointed Senior ICT Officer has started discussions with the corporate Business Continuity and Risk Manager with regard to Business Continuity Plans. Sept 2025: As indicated in 2.3 above, there has been limited resource available to progress this. July 2025: Limited progress during Q1. Priority for Q2. Establishment of dedicated team will help to progress this. December 2025: Significant progress on Business Continuity plans. Start work on prioritised list of systems for Disaster Recovery. Request for Extension: The current state of business continuity plans across all services is still being assessed by both Internal Audit and ICT. It is anticipated that a clearer understanding of the scale of work required will emerge as this quarter progresses. However, it is already evident that this action will not be completed by 31 March 2026, and it is therefore requested that the end date be extended to 30 September 2026. Sept 2025: Draft final version of BC plan. July 2025: Draft final version of BC plan. Page 98
Page 99
2. Governance and Accountability: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Management restructure New Sept 2025 2.5 Ensure the Council is actively recruiting to the vacant posts within the management structure and the plans are in place should the recruitment process be unsuccessful. Ensure constitutional documents are updated, interim arrangements are in place and post implementation evaluation is carried out. CE 01/09/2025 80 December 2025: Critical appointments have now been made. Constitutional documents have been updated to reflect the revised structure. PI’s relating to the restructure have been agreed. Sept 2025: A number of vacant posts have been filled however there are still significant gaps within the directorate of Finance, Strategy and Transformation and the post of permanent Chief Social Work Officer. CE has put interim arrangements in place for covering vacant posts and report due to December full Council to amend Scheme of Delegation. December 2025: remaining postholders have still to take up posts. PI’s to be collected for evaluation post-implementation. Sept 2025: Second round of recruitment with revised advertisement focus is underway. Page 99
Page 100
3. Effective Use of Resources: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Transformation and Sustainable Services 3.1 Stage 3: Future council programme (normal business) CE / ED (FST) 01/08/24 28/08/26 50 December 2025: work continues to develop the planned projects in the Transformation Strategy. Council on 3 December approved resources for the improving attendance project; the Transformation Board on 8 October noted the end of project report for ASN and this is planned for committee early in 2026. The MGD early years stem facility is preparing for opening with early access tours taking place in December 2025. Progress also continues on the learning estate projects with updates being presented to ECLS committee in November 2025. Sept 2025: Council on 24/9/25 approved Stage 3 of the Transformation Strategy and update set of projects to support delivery of the strategy July 2025: The Council on 25 June 2025 agreed reports on the Depot Review, Customer Services and the way forward for the Out of Hours project. Workshops have been held with councillors/ECLT (March) and the Leadership Forum for service managers on 11 June 2025. Work is underway to review the outcomes and incorporate these into Phase 3 of the Transformation Strategy for reporting to Council in September December 2025: Initiation of Improving Absence project Progress project approvals for Regional Renewable Funding project Sept 2025: Development of projects and new areas for consideration by Transformation Board June 2025: report to Council in September on Transformation Strategy Smarter working phase 2 update report to council 4/12/2024 (item 19) Libraries report council 22/10/2024 (item 10 - confidential) Review of OOH report 22/10/2024 council (Item 12 - confidential) Corp cttee update on 5/11/2024 (item 16) Accts comm overview report Page 100
Page 101
3. Effective Use of Resources: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Transformation and Sustainable Services 3.2 Establish corporate oversight to ensure pace, prioritisation, new opportunities, ongoing development and delivery of benefits CE / ED (FST) 01/08/24 30/01/26 100 December 2025: Reporting to the Transform Board has been streamlined to provide better oversight and alignment to Committee progress reporting which is next scheduled for March 2026. Development work now complete and governance operating effectively Sept 2025: Updated agenda and reporting format prepared for Transformation Board to improve oversight, tracking and consistency of reporting format for committee. Council on 24/9/25 approved Stage 3 of the Transformation Strategy and update set of projects to support delivery of the strategy July 2025: Work is ongoing to prepare the next stage of the Transformation Strategy. This will include oversight of the existing projects to ensure that appropriate prioritisation is in place in relation to alignment with council priorities and that target dates are appropriate to ensure pace. This will be reported to the Council in September. Work on project governance has been initiated but resource challenges make steady progress on this difficult. December 2025: Progress reporting to March Corporate committee Now established way of working. Development work complete Page 101
Page 102
3. Effective Use of Resources: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Transformation and Sustainable Services 3.3 Build in engagement with communities and staff about the need for change and impact any mitigation of proposed changes. CE / ED (FST) 01/08/24 30/01/26 100 December 2025: Information has been prepared ready to support budget position in early 2026. Moray engage now being actively used for internal and public engagement. Community engagement is established part of transformation approach (e.g. learning estate, growth deal projects, leisure and libraries as illustrations of approach) Sept 2025: Community engagement work continues through the Moray Engage online engagement platform. In addition, Leisure user groups have been formed and initial meetings underway. July 2025: Community engagement work continues as part of the Council's approach to ensuring local needs and user perspectives are built into service design and change. 2 public meetings have been held for learning estate, library user groups are established and meeting and leisure user groups are being instigated. The procurement of the online engagement tool is completed and implementation work is well advanced with launch planned over the summer December 2025: now established ways of working. Development work complete Sept 2025: Leisure user groups to meet. Continued promotion and use of the online engagement tool. July 2025: Leisure user groups to be established Online engagement tool to launch Transformation and Sustainable Services *New Aug 2025* 3.4 Annual reporting on Transformation Strategy and Moray Growth Deal to be aligned Ref: BV Thematic Action 3 CE / ED (FST) 01/04/26 30/06/26 n/a December 2025: Improvements made to the operation of the Transform Board and reporting to committee will include aligning annual reporting. Sept 2025: Discussions are ongoing about aligning reporting streams. Meantime transformation board updates are being re formatted to show similar alignment. December 2025: As below. Sept 2025: Reporting will be aligned in 2026 and discussions between relevant officers ongoing. BV thematic report Corp cttee 26/08/25 Page 102
Page 103
3. Effective Use of Resources: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Transformation and Sustainable Services *New Aug 2025* 3.5 Review Transformation Programme Governance Ref: BV Thematic Action 7 CE / ED (FST) tbc 30-09-26 30/03/26 n/a December 2025: Improvements made to the operation of the Transform Board and reporting to committee. Project development and monitoring is operating effectively within these governance arrangements. Work has been delayed due to vacancies in the management structure. Policy and procedure document review remains to be actioned Sept 2025: A light touch review has been completed with a substantive review postponed until recruitment to the Head of People, Change and Community Strategy is completed December 2025: Policy and procedure document review Extension of timescale to Sept 2026 requested BV thematic report Corp cttee 26/08/25 [link to docs RG revised Transforming the Council] Financial Management 3.6 The Council will strengthen monitoring of the delivery of the Capital Plan and take action to address any slippage. Ongoing quarterly. 3.7 New Sept 25 Ensure capital budget set in advance is realistic, reducing the need for significant budget amendments in the first months of the financial year. LP 01/07/24 31/03/2026 30 December 2025: Revised RAG introduce to highlight deviation from target spend. Sept 2025: Q1 report introduced a target spend of 90% of budget to date – slippage of over 10% in any asset class will be reported to Corporate Committee for individual scrutiny July 2025: Out-turn for 2024/25 (reported June 2025) shows a significant decrease in slippage from previous years - 90% compared to 71% completion in 2023/24 Capital budget managers are being challenged to develop more detailed timelines for their projects to improve forward planning. December 2025: Draft capital budget for 2026 onwards prepared December 2025: Q3 report February 2026 October to December 2025: Review of capital plan 2026 to 2029 including detailed phasing review December 2025: 3 year plan and 10 year indicative plan to be drafted and reported to Council January 2026 Officers use only: Guidance for Budget Monitoring to Committee Capital Plan 2024/2025 04/12/2024 Q1 capital report to Corporate Committee 26 August 2025 Q2 capital report to Council 3 December 2025 Page 103
Page 104
3. Effective Use of Resources: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Financial Management *New Aug 2025* 3.8 Next iteration of Medium to Long Term Financial Strategy to be updated to explicitly include link with Transformation Strategy and reducing budget gap and Transformation as drivers Ref: BV Thematic Action 2 LP 01/01/26 28/02/26 n/a December 2025: work on update underway Sept 2025: Update planned for February 2026 to meet timescale for 2026/27 budget. December 2025: report to council February 2026 Sept 2025: Commence update including link with latest transformation Strategy update. BV thematic report Corp cttee 26/08/25 Page 104
Page 105
4. Partnership and Collaborative Working: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Partnership Working for Moray 4.1 Work with Community Planning Partners (CPP) to develop shared priorities for incorporation into Local Outcome Improvement Plan (LOIP) CE/ ED (FST) 28/03/24 31/10/26 30 December 2025: Shared work underway by CPP on Poverty and Wildfire Summit. Discussions held in respect of resourcing which will be progressed further when new senior post holders start. Work will then focus on developing shared priorities for incorporation into a new LOIP. Sept 2025: Changes in senior representation at CPOG / CPB have delayed the ability to progress the development of new LOIP. CPP sessions to be planned. Dec 2024: The most recent development session on 24/10 considered opportunities to further develop community engagement in the delivery of priorities. Development sessions been held with community planning partners to consider priorities and how can take forward collectively. Agreement reached on focus and main priorities for LOIP. This will inform the updating of the LOIP and development of approach to delivery December 2025: As below following new post holders taking up roles. Sept 2025: Plan and undertake CPOG / CPB session to identify and agree process and resource to progress work. Page 105
Page 106
4. Partnership and Collaborative Working: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Partnership Working for Moray 4.2 Investigate and develop potential single Moray Plan CE / ED (FST) 28/03/24 31/10/26 12 December 2025: As below and will commence following new post holders taking up roles. Sept 2025: Changes in senior representation at CPOG / CPB have delayed the ability to progress the development of new LOIP and consideration of a potential single Moray Plan. CPP sessions to be planned. Nov 2024: Research completed of other councils established that 2 have single plans (noted below). Discussion taken place with Improvement Service for support on this area. Potential for IS to undertake element of work if funded. This has been raised at the development sessions with the CP Board and there has been general support for the approach. To be considered further as the LOIP is re- developed. Currently 2 of 13 family group authorities have a single plan, Midlothian and Fife. Clackmannanshire also have a variation which is being looked at. December 2025: As below following new post holders taking up roles. Sept 2025: Plan and undertake CPOG / CPB session to identify and agree process and resource to progress work. Page 106
Page 107
4. Partnership and Collaborative Working: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Partnership Working for Moray 4.3 Identify opportunities to maximise the impact of resources and budgets through alignment of activity. CE / ED (FST) 28/03/24 31/10/26 10 December 2025: Discussions are ongoing to identity areas of either shared services or delivering ‘once for Grampian’ Sept 2025: Early discussions have commenced with partners to identify areas to align activity – e.g. at Chief Officers Group, MIJB, NHS Grampian, Improvement Service Dec 2024: There has been work to identify partner resources to support this action and it is hoped this can be advanced in the first quarter of 2025 Nov 24: meeting taken place with partners re locality work. Identified scope for development and this will be taken forward December 2025: As below – areas suited to this approach to be identified and explored. Sept 2025: Continue discussions to identify and agree process and resource to progress work. Page 107
Page 108
4. Partnership and Collaborative Working: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Partnership Working for Moray 4.4 Continue development and delivery of Locality Plans, involving service users and local communities in the design of services CE / ED (FST) 28/03/24 30/10/25 100 December 2025: Continuing as established work. No further development work - complete Sept 2025: The work on development of Locality Plans for the areas agreed by the Council and CPP is well developed and will be ongoing work. April 2025: The work on development of Locality Plans for the areas agreed by the Council and CPP is well developed and will be ongoing work. The Council is also considering how to secure community influence on services and priorities through the next stage of its community engagement approach. MIJB is currently undertaking work in relation to children and HSCM locality models in specific locality areas over the next few months and officers will aim to build on this from a partnership perspective to connect more directly with a Moray wide CPP approach.. This work is noted as 75% complete as the final stages are to be refined by the CPP. December 2025: Page 108
Page 109
5. Sustainable Development: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Page 109
Page 110
Sustainable Development 5.1 Identify any gaps that require consideration and action. ED EEO 8/03/24 30/11/26 [31/03/26] 65 December 2025: The MEP subgroup has met again and discussed the community involvement around the socio-economic benefits of renewable energy and infrastructure upgrades. The Council’s Climate Strategy which will embed sustainable development is out for consultation. Officers and Moray CAN are meantime progressing the area wide climate change strategy and have held a community workshop to gather information. However additional community engagement is required, Moray CAN have been unable to prioritise this for the December deadline but now have funding for 2026/27 and can programme this activity. Sept 2025: The MEP subgroup has met twice and agreed a focus on climate change including sustainable development alongside other areas. Talks with Moray CAN and others on an area wide climate strategy are progressing. July 2025: An initial meeting of the MEP Sub Group covering this activity has been held. Later actions are progressing in line with deadlines in Action Plan. December 2025: The MEP subgroup are reporting up to MEP the issues around the infrastructure upgrades. The area wide climate change strategy has taken longer due to partnership working. Moray CAN will now programme in additional community engagement activity. In addition, shared work on adaptation is being investigated which would be invaluable in framing the Regional CSS. Based on these discussions a further extension is sought to November 2026 for two elements of actioning gaps, broken down as follows: • Scope out partnership interest in shared sustainable development priorities/actions in the LOIP Review – this aspect will be taken forward in an area wide Climate Change Strategy which is taking longer than anticipated due to partnership working, but a draft for consultation is anticipated to be available ahead of the November meeting of Corporate Services Committee • Consider and Embed Community views on sustainable development in the revised Climate Change Strategy – this has been done at a level appropriate for the Council’s own strategy, with reporting of the final strategy to be done before the end of June 2026 at the latest. Climate Change Strategy - FC 24/9/2025 (item 10) Climate Change Plan & Route to Net Zero - FC 27/8/2025 (item 12) Climate Change Overview - CPB 03/12/2024 (item 2) Climate Change Strategy / updated Routemap to Net Zero - FC 4/12/2024 (item 15) Page 110
Page 111
5. Sustainable Development: Actions Lead Start Date End Date % Complete Current Position Next Step Evidence Log Sept 2025: The MEP subgroup needs to identify shared priorities with work plans allied to these. Work on the Area wide strategy can now proceed apace following on opening of consultation on the draft Climate Change Strategy and as Moray CAN have now held their annual conference on 3.10.25. There is a need to extend the end date for this work to reflect availability of partnership resources and this is sought to 31.3.26. July 2025: Work planning in MEP sub group to begin in August meeting. Work on the Climate Change Strategy update incorporating sustainable development is progressing with a report to council in September. The area wide Climate Change Strategy work will build on the Moray Climate Action Network Annual Conference being held at the start of October. Page 111
Page 112
Page 112
Page 113
Report to: Corporate Committee Meeting Date: 17 February 2026 Report by: Executive Director Education, Housing and Communities Author: Denise Whitworth Contact Email: denise.whitwworth@moray.gov.uk Subject: Review of Purpose and Remit of Joint Consultative Committee 1. PURPOSE ☒ For Decision ☐ For Information 1.1 The purpose of this report is to ask the Committee to consider and approve the proposed revised role, purpose, constitution and name for the Joint Consultative Committee (JCC). 1.2 This report is submitted to Committee in terms of Section III (B) (24) and (25) of the Council’s Scheme of Administration relating to formulate, supervise the implementation of and review as necessary the policy and practices of the Council for all employees. 2. SUMMARY 2.1 Effective communication and consultation are critical elements in fostering positive working relationships, maintaining employee morale and complying with legislative requirements regarding communication and consultation with the workforce. The Council has a comprehensive communication and consultation framework in place that meets these requirements. 2.2 Following re-instigation of regular JCC meetings based on external adviser recommendation, this has brought into focus the requirement to clarify the main purpose of the JCC and the type of business that should come before it given the robust consultation and consultation arrangements already in place. 2.3 This report sets out a revised approach that amends the Joint Consultative Committee into a Joint Consultative Forum, with opportunity for both formal consideration of relevant strategic matters as well as opportunity for informal discussion and exchange of views and a revised constitution to reflect that change. Item 12. Page 113
Page 114
3. RECOMMENDATIONS 3.1 It is recommended that Committee consider and approve the proposed change to role, purpose, constitution and name to change from the Joint Consultative Committee to Joint Consultative Forum. Denise Whitworth Executive Director Education, Housing and Communities 4. BACKGROUND AND CONTEXT 4.1 With the development of a more mature, collaborative and partnership style of communication, consultation and engagement with the recognised trade unions over recent years, identifying matters for the JCC agenda that are not already addressed through other fora has been challenging resulting in significant duplication and overlap of agenda items. The JCC does, nevertheless, provide a platform for useful communication and engagement between trade union representatives and Elected Members and it is important that there continues to be a mechanism for this to enable and foster the type of interaction that would best serve the needs of the Council. 4.2 This is further supported by the employee engagement work that has provided further channels for enhancing employee voice. 4.3 Formal negotiation between the Council and recognised trades unions takes place successfully and effectively through the Trades Union / Officer Group. 4.4 The recent short life Workforce Working Group also considered the workforce communication and consultation arrangements as part of the wider discussion on workforce planning and recognised the desire to have a less formal forum where early engagement on a range of issues can be discussed in a confidential but informal environment between Elected Members and the Trade Unions. This proposal supports achieving that aspiration. 5. PROPOSALS 5.1 Following a review of the role, purpose and constitution of the Joint Consultative Committee (JCC), it was agreed at the meeting of that Committee on 3 June 2025 to bring a report to this Committee with a revised role, purpose, constitution and name for the Joint Consultative Committee as a Joint Consultative Forum once agreed with the recognised trades unions and Chair and Depute Chair of the current JCC (para 5 of the minute refers). 5.2 The main changes are set out below: Purpose and remit – amended to reflect and clarify that the focus is strategic and not a negotiating forum and to facilitate early engagement, discussion and exchange of views on any collective workforce matter which is does not more appropriately sit under an alternative meeting. Meetings – there will be two formal meetings and two informal meetings per year. Page 114
Page 115
Membership – membership and quorum has been revised to reflect current Trades Union representation and to include the Local Negotiating Committee for Teachers Joint Secretary (Employee Side) effectively covering the whole workforce. Jointly Agreed Chair and Depute Chair – jointly agreed chair and depute shall be agreed at the first meeting of the Joint Consultative Forum with positions populated by one from the Employer side and one from the Employee side. Joint Secretaries – joint secretary roles shall be agreed one from each side. This should not be the same person as the Jointly Agreed Chair or Depute. The Employer Joint Secretary will be the Head of Community Strategy, People and Change. 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 115
Page 116
6.3 Policy and Legal There are no policy and legal implications. 6.4 Financial There are no financial implications. 6.5 Risk There are no risk implications. 6.6 Staffing There are no staffing implications. 6.7 Best Value and Transformation There are no best value and transformation implications. 6.8 Property There are no property implications. 6.9 Information Communications/Technology/Digital There are no ICT or Digital implications. 6.10 Equalities, Social Inclusion and Economic Impact There are no equalities, social inclusion or economic impact implications. 6.11 Climate Change and Biodiversity Impacts There are no climate change and biodiversity impacts implications. 7. CONSULTATION 7.1 This report has been prepared in consultation with the Chair and Depute Chair of the Joint Consultative Committee, the recognised trades union representatives, the Corporate Leadership Team and any comments made have been incorporated into the report. Unison are the only Trade Union that has not responded to formally agree the constitution, however, no response was received following a final timescale extension to Christmas 2025. 8. BACKGROUND PAPERS 8.1 Report to Joint Consultative Committee on 3 June 2025. Page 116
Page 117
Appendix 1 CONSTITUTION OF MORAY COUNCIL JOINT CONSULTATIVE FORUM 1. In order to provide facilities for meaningful consultation between Moray Council and employee representatives of the Council, a Joint Consultative Forum shall be established, to be known as “Moray Council Joint Consultative Forum” (hereinafter referred to as the “Joint Forum”). Membership 2. The Joint Forum shall consist of the following members: 5 representatives of Moray Council (hereinafter referred to as “Council Representatives”) 5 representatives from the recognised Trade Unions (hereinafter referred to as the “Joint Trade Union Representatives”), with representation as follows: 4 places allocated between UNISON (2), GMB (1) and UNITE (1). In addition to this and recognising the benefits of having a holistic approach at this strategic level and consistency across all staff groups the Local Negotiating Committee for Teachers Joint Secretary for the Employee Side will be invited to attend and contribute to the meetings as a full member, totalling 5 representatives from the Trades Unions. The Trades Unions representatives shall agree an Employee Secretary and the Head of People, Community Strategy and Change shall act as the Employer Secretary. The role of the Joint Secretaries is to agree and propose appropriate agenda items for their side with relevant supporting reports and to facilitate consideration and discussion of items of business to establish an agreed position for their side where appropriate and feasible. 3. Democratic Services shall be responsible for making appropriate arrangements for recording the proceedings. 4. Each party shall have the right to invite any officer or member of their respective Trade Union or member or official of the Council to attend any meeting of the Joint Forum. Any such officer, member or official, shall have the right to participate in discussion but shall not have the right to vote. 5. Members of the Joint Forum, if unable to attend a meeting, may be represented by a duly authorised substitute, providing prior notice has been given to the appropriate Joint Secretary. Such a substitute shall have the right to vote. Chair 6. The Chair of the Joint Forum shall be appointed by members of the Joint Forum and may be Joint Chairs between the Employer and Employee side with the Chair Page 117
Page 118
drawn from either side and Depute Chair from the other. Each shall hold office for 12 months then rotate. The Chair shall not have a casting vote. Functions 7. The function of the Joint Forum shall be to facilitate early engagement, discussion and exchange of views on any matter of directly related to collective workforce issues for the council workforce which does not more appropriately sit under an alternative meeting. No question relating to the salary, conditions of service, promotion or efficiency of an individual employee shall be referred to or considered by the Joint Forum. The Forum has no executive powers and any recommendations on any matter from the Forum will require to be made to the appropriate group in the first instance or Corporate Committee. Similarly, employee representatives may refer matters to their executive committee. 8. Any joint working or sub-group of the Joint Forum will be subject to the same terms as exists for the Joint Forum under this constitution. The purpose of a joint working party will be to provide guidance and to make recommendations on topics appropriate to the Joint Forum. 9. There shall be two formal meetings of the Forum per year, timed to enable meaningful discussion and contribution to the annual budget setting process and the annual workforce planning process, likely to be in December and June each year respectively to allow views to feed into the process taking account of the lead in times for Committee/Council meetings. There shall also be the option for two informal meetings per year for the purpose of early exchange of views and sharing of early thinking on policy and other relevant issues supported by an agenda and minute. Quorum 9. The quorum of the formal meeting shall be 3 Council and 3 Employee representatives and must be met for the meeting to proceed. Informal meetings are not required to be quorate. 10. Council representatives shall be appointed by the Council. Employee representatives must be a Council employee and shall be appointed by the respective Trade Unions. A Council or Employee representative shall cease to be a member of the Joint Forum on ceasing to be a member of the Council or of the said Trade Union. A casual vacancy occurring in the membership of the Joint Forum shall be filled by the appointing body at the earliest possible date after the vacancy has occurred. 11. The meeting of the Joint Forum shall be called on the instructions of the Chair, or at the request of a majority of either the Council or the employees’ representatives on the Joint Forum. Page 118
Page 119
Meetings of the Joint Forum will be called by Committee Services within four weeks of the date of receiving instructions to do so and an agenda shall be issued for the meeting. No additional items of business shall be discussed at any of the meetings of the Joint Forum unless a majority of the Council and Trade Union representatives present at the meeting so decide. 12. As the Joint Forum has no executive powers, the Chair shall endeavour to conduct the business with the minimum of voting. However, if in respect of any item of business a vote is called for, such vote shall be taken by a show of hands on the part of Council members and the employee representatives separately, and no resolution shall be carried unless supported by a majority of the Council representatives and a majority of employee representatives present and voting at the meeting. The Joint Forum shall not make recommendations which conflict with or are less favourable than the policy or recommendations of the appropriate National Joint Councils. Minute 13. The Minute of each Meeting of the Joint Forum shall be prepared by Committee Services and shall be circulated within one month to all representatives for information and to the succeeding meeting of the Joint Forum for approval as a correct record. The summary of the decisions taken by the Joint Forum shall be prepared by Committee Services and shall be circulated within one week to all representatives for information/action. The Minute of each Meeting of the Joint Forum shall be prepared by Committee Services and shall be circulated to the lead HR Officer and trade union secretaries to submit comments, making any necessary amendments. 14. For the purposes of determining the order of debate and other questions not provided for in this constitution, the Standing Orders of Moray Council shall apply to the meetings of the Joint Forum Variation/Amendments 15. This constitution may be varied or modified by agreement between the parties hereto and any party desiring a variation or modification shall give three months’ notice to the other party and to the Chair of the proposed variation or modification. Page 119
Page 120
Page 120