Latest signed year. 2025/26 still unaudited (DOCX). Printed: Cost Of Services £296.886m; usable reserves £41.953m; GF £29.284m. Not a ward split.
Latest signed papers
Annual accounts and the Annual Audit Report. IAR is not the AAR. If a paper is unpublished we print NOT PRINTED — not a guess.
Annual Audit Report
2024/25 · unqualifiedUsable reserves stock NOT PRINTED for this year. Source: Audit Scotland.
Audited annual accounts
2024/25 accounts hub
People on this council · Adult Disability Payment
6,825 in receipt
Caseload at 31 January 2026. 72 per 1,000 residents (mid-2025). 1% of the Scotland caseload (498,090). Not a ward figure.
Authorised
44%
2,465 of 5,650 processed
Denied
52%
2,955 decisions
Received
6,105
Applications to 31 Jan 2026
Paid to Oct 2025
£84.1m
168,210 payments · not the Jan caseload
Official Social Security Scotland ADP statistics. Caseload is people in receipt on 31 January 2026 (new applicants + DWP case transfers). Figures are rounded for disclosure control and may not sum. Council-level only — do not invent a ward split. Residual DWP PIP on some ward pages is a separate, much smaller stock. Caseload is not the payments table (that table runs to 31 October 2025).
Payments column as at 31 October 2025. Do not add it to the caseload.
Partnership £ · not council Social Work
Integration Joint Board — signed face
Lines as printed. Adult Social Work on the council CIES is a different face. Do not add these rows.
| Printed line | Year | £ |
|---|---|---|
| CIES Health and Social CareNot IJB spend. | 2024/25 | £84.487m |
| Contribution to MIJB | 2024/25 | £88.411m |
| Funding received from MIJB | 2024/25 | £98.517m |
| R03 Moray Integration Joint BoardNot IJB spend. | 2026/27 | £86.423m |
Printed IJB or partnership note. Adult Social Work / Health & Social Care on the council CIES is not IJB spend. Do not add these lines. City totals, not a ward split.
Audit opinion · IAR is not the AAR
IAR 2025/26: NOT PRINTED
Standalone AAR 2025/26: NOT PRINTED. Two papers. Do not collapse the words.
| Year | Paper | Printed word | Date |
|---|---|---|---|
| 2025/26 | IAR | NOT PRINTED | NOT PRINTED |
| 2025/26 | AAR | NOT PRINTED | NOT PRINTED |
| 2024/25 | IAR | true and fair | 24 September 2025 |
| 2024/25 | AAR | unmodified | 24 September 2025 |
| 2023/24 | IAR | true and fair | 24 October 2024 |
| 2023/24 | AAR | unmodified | 24 October 2024 |
| 2022/23 | IAR | true and fair | 27 October 2023 |
| 2022/23 | AAR | unmodified | 27 October 2023 |
| 2021/22 | IAR | true and fair | 7 November 2022 |
| 2021/22 | AAR | unmodified | 7 November 2022 |
| 2020/21 | IAR | true and fair | NOT PRINTED on IAR signature page (accounts authorised for issue 19 January 2022) |
| 2020/21 | AAR | unmodified | January 2022 |
IAR is the opinion inside the signed accounts. AAR is Audit Scotland’s annual audit report — a different paper. Do not copy AAR wording onto the IAR row. Unmodified is not unqualified is not true and fair. NOT PRINTED is not a zero and not a clean bill.
Council family · as printed
11 named entities
Group note. Opinion words stay NOT PRINTED unless the desk extracted a standalone IAR.
| Entity | Class | Year | Opinion |
|---|---|---|---|
| Banffshire Educational Trust | Subsidiary (50% ownership interest held by the Group; 50% NCI) | 2024/25 | true and fair (council group IAR) |
| Donald Manson Edinkille Trust Fund | Subsidiary (67% / 33% NCI) | 2024/25 | true and fair (council group IAR) |
| Donald Manson Forres Trust Fund | Subsidiary (67% / 33% NCI) | 2024/25 | true and fair (council group IAR) |
| Auchernack Trust | Subsidiary (80% / 20% NCI) | 2024/25 | true and fair (council group IAR) |
| Other Trust Funds | Subsidiary (100%) | 2024/25 | true and fair (council group IAR) |
| Common Good Funds | Subsidiary (100%) | 2024/25 | true and fair (council group IAR) |
| Grampian Valuation Joint Board | Associate (Share of Voting Control 20%; Share of Requisition 17%; Equity) | 2024/25 | true and fair |
| Moray Leisure Limited | Associate (Share of Voting Control 33%; Share of Requisition printed as a dash; Equity) | 2024/25 (group note) | NOT PRINTED |
| Moray Integration Joint Board | Joint Venture (Share of Voting Control 50%; Share of Requisition 47%; Equity) | 2024/25 | true and fair (IJB IAR) / unmodified (IJB AAR) |
| Grampian Venture Capital Fund Limited | Other Entities in which the Council has an Interest (excluded from Group Accounts) | NOT PRINTED | NOT PRINTED |
| Highlands and Islands Transport Partnership (HITRANS) | Other Entities in which the Council has an Interest (excluded from Group Accounts) | NOT PRINTED | NOT PRINTED |
Named only as printed in the group / family note. Standalone IAR words stay NOT PRINTED unless the desk extracted them. Common Good is burghs, not electoral wards. IJB here is the family line — not IJB CIES spend.
Payments · awards are not cash
Supplier totals: NOT PRINTED
R07 is a supplier-name + total-paid register. A spend-over-£500 dump is a different file.
R07 supplier totals
NOT PRINTED
Class 4 of the publication scheme does not publish a spend-over-£500 transaction listing or an R07 supplier-total file. FOI responses exist (file sent to requester). Do not invent supplier totals. FOI NOT SENT.
R07b spend-over-£500 file
NOT PRINTED
Class 4 What We Spend and How We Spend It HTTP 200 on 19 Aug 2026. Prints: Annual Report and Financial Statement; Revenue Budget; Financial Regulations; Councillors Expenses. Does not print a payments-over-£500 listing. Guessed /payments-over-500/ and /expenditure-over-500/ HTTP 404. FOI page https://www.moray.gov.uk/information-governance-access-to-information-requests/foi-requests-responses/foi-request-payments-over-500/ HTTP 200: Request 101003986400; Response 18-05-2026 Due to the size of the file (200+ pages PDF) the information was sent to the requester directly. That is an FOI reply, not a published R07b dataset. FOI NOT SENT.
R07c invoice count
NOT PRINTED
A count is not a file. FOI NOT SENT.
Awards are not cash. Spend-over-£500 transaction files are not a supplier-name + total-paid register unless that extract exists. NOT PRINTED is not a zero. FOI not sent is not a figure.
Ten-year audit series · 10/10 published
Usable reserves stock only. Blank years are not published — never zero. Awards are not payments.
| Year | Opinion | Usable reserves | Source |
|---|---|---|---|
| 2015/16 | unqualified | NOT PRINTED | AAR |
| 2016/17 | unqualified | £30m | AAR |
| 2017/18 | unqualified | £25m | AAR |
| 2018/19 | unqualified | £21m | AAR |
| 2019/20 | unqualified | NOT PRINTED | AAR |
| 2020/21 | unqualified | NOT PRINTED | AAR |
| 2021/22 | unqualified | £59m | AAR |
| 2022/23 | unqualified | NOT PRINTED | AAR |
| 2023/24 | unqualified | NOT PRINTED | AAR |
| 2024/25 | unqualified | NOT PRINTED | AAR |
Service nets
Printed budget / revenue estimates. Kind: budget. City totals stay here — not on the wards.
- savings agreed (revenue-budget page)£4,446,000
budget2026/27Revenue Budget page
- amount levied increase (news)£5,800,000
budget2026/27Council news 25 February 2026
- Financing below the line (GRG / NDR / Council Tax / use of reserves)—
budget2026/27Revenue Budget 2026/27 PDF
Awards, not payments
Public Contracts Scotland / contract register. An award is not cash out the door. Repeated same-value lots and frameworks are ceilings, not spend.
181121 Elgin Town Hall Main Contractor
Taylor and Fraser · £15.1m · 2025-10-10
awardaward · not a payment
Large Vehicles
A2B CABS; ACE TAXIS; CRM facilitators elgin ltd; DEVERON COACHES LIMITED; FIONA ANTHONY; KINEIL COACHES LTD; Logan minibus hire; Maynes Coaches Ltd; Portknockie Contract Hire; RS Coaches; Ritchie contract hire; spot on cabs · £9.7m · 2026-02-02
awardaward · not a payment
Small Vehicles
A2B CABS; ACE TAXIS; CRM facilitators elgin ltd; DEVERON COACHES LIMITED; FIONA ANTHONY; KINEIL COACHES LTD; Logan minibus hire; Maynes Coaches Ltd; Portknockie Contract Hire; RS Coaches; Ritchie contract hire; spot on cabs · £8.8m · 2026-02-02
awardaward · not a payment
18/1183 DA01 Cooper Park Improvements
Pat Munro Construction Ltd · £2m · 2026-03-23
awardaward · not a payment
18/1083 DA23 Corporate Microsoft Licensing
Phoenix Software · £1.5m · 2026-06-09
awardaward · not a payment
Youth Orchestra Transport
A2B CABS; ACE TAXIS; CRM facilitators elgin ltd; DEVERON COACHES LIMITED; FIONA ANTHONY; KINEIL COACHES LTD; Logan minibus hire; Maynes Coaches Ltd; Portknockie Contract Hire; RS Coaches; Ritchie contract hire; spot on cabs · £909,675 · 2026-02-02
awardaward · not a payment
Levelling Up Funding LUF Civil Engineering and Construction Framework 2025
Pat Munro Construction Ltd · £18m · 2025-08-20
awardaward · not a paymentframework / lot ceiling · not spend
Council family
Named only if printed in the AAR / accounts. Do not infer control from a name match.
Banffshire Educational Trust
Subsidiary (50% ownership interest held by the Group; 50% NCI)
Donald Manson Edinkille Trust Fund
Subsidiary (67% / 33% NCI)
Donald Manson Forres Trust Fund
Subsidiary (67% / 33% NCI)
Auchernack Trust
Subsidiary (80% / 20% NCI)
Other Trust Funds
Subsidiary (100%)
Common Good Funds
Subsidiary (100%)
Grampian Valuation Joint Board
Associate (Share of Voting Control 20%; Share of Requisition 17%; Equity)
Moray Leisure Limited
Associate (Share of Voting Control 33%; Share of Requisition printed as a dash; Equity)
Moray Integration Joint Board
Joint Venture (Share of Voting Control 50%; Share of Requisition 47%; Equity)
Grampian Venture Capital Fund Limited
Other Entities in which the Council has an Interest (excluded from Group Accounts)
Highlands and Islands Transport Partnership (HITRANS)
Other Entities in which the Council has an Interest (excluded from Group Accounts)
Honest gaps
What is unpublished, and who to ask. Missing is not zero. Kind: gap.
Usable reserves stock £ not clearly extractable for 2015/16
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Moray finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2019/20
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Moray finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2020/21
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Moray finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2022/23
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Moray finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2023/24
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Moray finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2024/25
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Moray finance / Audit Scotland AAR.
Audit and accounts
Signed PDFs. The printed £ above is from these papers.
true and fair. IAR pp.124–126. Angela Pieri for Grant Thornton UK LLP, 24 September 2025. True and fair view of the council and its group. Nothing to report. No qualification wording.
unmodified. Cover 24 September 2025. Printed: unmodified. Does not print unqualified. Does not name Angela Pieri. Newsroom “unqualified” is news, not the AAR word. 2025/26 AAR NOT PRINTED.
Latest statutory Best Value report is Accounts Commission Best Value: Moray Coun. Latest statutory Best Value report is Accounts Commission Best Value: Moray Council 28 March 2024. No 2026 Controller of Audit report published. 2024/25 BV thematic is not the statutory CoA report.
Gold layers
Held from official papers. Missing layers are not published — still to find. A blank is not a zero. Awards are not payments. R07 supplier-paid+count and R08 spend-over-£500 stay not published until a public register or a returned FOI exists.
- R01 Audited annual accounts last 5 years (PDF + URL)Held
- R02 External AAR last 5 years (Audit Scotland / appointed auditor)Held
- R03 Current year revenue estimates — service netsHeld
- R04 Prior year service budget vs actualnot published
- R05 Latest annual procurement reportnot published
- R06 Live contracts register extractnot published
- R07 FOI: supplier name + total paid + transaction countnot published
- R08 Does the council publish spend-over-£500 / payments data?not published
- R09 Group entities + latest accountsHeld
- R10 Related-party payments notenot published
- R11 Senior rem + exit packagesnot published
- R12 Integration Joint Board accounts + auditHeld
Official doors
- Website: www.moray.gov.uk
- mygov: organisation page
- WhatDoTheyKnow: the_moray_council
- GSS / SNS: S12000020
- Audit Scotland: latest annual audit
- FOI mailbox: [email protected]
Copy-ready FOISA letter
Dear The Moray Council FOI team, Under the Freedom of Information (Scotland) Act 2002 I request: 1. For the most recent complete financial year and the current year to date, for each external supplier: legal name, total gross amount paid, number of payment transactions, and service/directorate if held. 2. Format: CSV. 3. Exclude personal data of individuals (redact sole traders' names if required) but do not withhold company names. I accept supplier-level totals if individual invoice lines are withheld under section 33. Please confirm any exemption and the public-interest test. Please also provide URLs for: the latest audited annual accounts, the latest Annual Audit Report, the current revenue estimates (service nets), and the latest Annual Procurement Report. Yours faithfully Send via: [email protected] Or file on WhatDoTheyKnow: https://www.whatdotheyknow.com/body/the_moray_council Identity check: https://www.mygov.scot/organisations/moray-council · S12000020