Mr Brian Ovens Contact: J McCall

Tel No: 08451 555555

Ext 441150

Ref: FAPS/DS/FOI/lt

Date: 20^th October 2010

Dear Mr Ovens

FREEDOM OF INFORMATION (SCOTLAND) ACT 2002 - REQUEST FOR INFORMATION

I refer to your email received on 29^th September 2010; our reference FOI/10/136.

I am pleased to detail below the information you requested and trust that it meets your requirements.

Non-pay employee costs relate to costs incurred in respect of employees who are not directly paid, such as training costs, expenses, pension costs for unfunded schemes, etc.

Depending upon the nature of these costs they may be paid to various recipients for example, to employees for reimbursement of expenses and allowances, to pensioners within unfunded pension schemes or suppliers who provide training courses etc.

These costs form part of the overall budget set by the Council, which is funded from a number of sources, the main one being from Government Grant Support and collection of Council Tax Income.

I would like to draw your attention to the copyright situation in relation to the material.

The Council holds the copyright for material provided and it may be reproduced free of charge in any format or media without requiring specific permission. This is subject to the material not being used in a derogatory manner or in a misleading context. The source of the material must be acknowledged as Fife Council and the title of the document must be included when being reproduced as part of another publication or service.

If you are not satisfied with the way we are handling this request, you have the right to request a review of the decision. Please write to: Chief Legal Officer, Performance & Organisational Support, Fife House, North Street, Glenrothes, KY7 5LT or e-mail to [email address]. The law provides for you to make this request up to 60 working days from when we received your enquiry or 40 working day from you receive this correspondence, whichever is the later date. Where the outcome of the review fails to resolve the matter to your complete satisfaction, you have the right to apply to the Scottish Information Commissioner for a decision.

Fife Council will consider and seek to resolve any request to the Chief Legal Officer that falls outside these timescales.

Yours sincerely

Lead Officer - Directorate Support

Finance & Procurement Service

Finance & Resources Directorate