Common Good Fund Accounts

Ally Tibbitt made this Freedom of Information request to Moray Council as part of a batch sent to 32 authorities

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

Waiting for an internal review by Moray Council of their handling of this request.

Dear Moray Council,

Please treat this email as a Freedom of Information request.

It is now ten years since accounting guidance setting out how councils should account for Common Good assets was published.

https://www.cipfa.org/policy-and-guidanc...

In this context, I would be grateful if you could supply the following information from the council:

1. Common Good accounts for the council from 2007/08, 2012/13, and 2017/18. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

2. The online location of all Common Good accounts for the council from 07/08 - 17/18.

3. An itemised breakdown of all debits from the Common Good account for the last three financial years, showing the recipient, and summary purpose of each debit. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

4. An itemised list of any Common Good assets that have been sold or otherwise removed from the accounts in the last three financial years. This should show the revenue raised by the sale. In the case of assets that were otherwise removed from the Common Good fund, please provide a short summary explanation of why they were removed. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

5. An itemised list of any Common Good assets that have been added to the register in the last three financial years. This should include the value of the asset and a description or location of the asset, and the date it was added. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

6. An itemised list of any Common Good assets that are currently leased to other organisations, including other council departments or public sector bodies. This list should include summary details of the start and end date of the lease, the lease holder, and the annual revenue that is raised from the lease. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

I look forward to hearing from you in due course.

Yours faithfully,

Ally Tibbitt

Moray Council

Title:

Reference: 101002098430

Dear A Tibbitt,

REQUEST FOR INFORMATION UNDER THE FREEDOM OF INFORMATION (SCOTLAND) ACT 2002

Thank you for your information request received 2019-03-04. This is being dealt with in terms of the Freedom of Information (Scotland) Act 2002.

In order to co-ordinate your request, I am acting as your central point of contact and can be contacted on the telephone on or by email at [Moray Council request email]

We have 20 working days to deal with your request from the date that we received it, but we will provide you with the information you are looking for at an earlier date where possible. Your request and our response will be posted on our disclosure log within the FOI section on our website. No personal information will be included.

Please note that The Moray Council owns copyright in the material supplied in response to your enquiry unless otherwise stated. The supply of documents and information by the Council does not give the person or organisation who receives them the right to re-use the documents in a way which would infringe copyright under the Copyright, Designs and Patents Act 1988. Such material is not to be used commercially without permission from the copyright holder.

Should this information be reused for commercial purposes the information will be subject to the Re-use of Public Sector Information Regulations 2015. Under these regulations the Council is entitled to charge a fee for the re-use of information.

If you are dissatisfied in any way with the manner in which the Council has dealt with your request for information, you are entitled to ask the Council to review within 40 working days its actions and decisions. If you would like a review of the decision please write to the Records and Heritage Manager, Elgin Library, Cooper Park, Elgin, IV30 1HS. A review panel will convene and has 20 working days to consider and respond to your appeal. All appeal requests must be made in writing.

If you are still dissatisfied with the outcome of this review, then you may appeal within 6 months by writing to the Scottish Information Commissioner via their online appeal service at www.itspublicknowledge.info/Appeal or to Kinburn Castle, Doubledykes Road, St Andrews, Fife KY16 9DS.

Further information on the Freedom of Information (Scotland) Act 2002 can be obtained by visiting www.moray.gov.uk or the Scottish Information Commissioner's website, www.itspublicknowledge.info.

Yours sincerely

Emma Robbie

Information Co-ordinator

01343 563110

The Moray Council

[Moray Council request email]

Moray Council

Reference: 101002098430

Dear Ally Tibbitt

REQUEST FOR INFORMATION UNDER THE FREEDOM OF INFORMATION (SCOTLAND) ACT 2002

Thank you for your information request concerning Common Good Accounts dated 2019-03-04. This is being dealt with under the Freedom of Information (Scotland) Act 2002.

The response to your information request can be found on the Council's website http://www.moray.gov.uk/moray_standard/p... (please note that it can take up to 1 hour for the website to update).

We trust this satisfies your information request. It is the council's practice to publish all requests and responses on its website. If you have any queries about this email please contact Alison Morris on 01343 562633 or email [Moray Council request email] quoting the reference number given above.

Please note that The Moray Council owns copyright in the material supplied in response to your enquiry unless otherwise stated. The supply of documents and information by the Council does not give the person or organisation who receives them the right to re-use the documents in a way which would infringe copyright under the Copyright, Designs and Patents Act 1988. Such material is not to be used commercially without permission from the copyright holder.

Should this information be reused for commercial purposes the information will be subject to the Re-use of Public Sector Information Regulations 2015. Under these regulations the Council is entitled to charge a fee for the re-use of information.

If you are dissatisfied in any way with the manner in which the Council has dealt with your request for information, you are entitled to ask the Council to review its actions and decisions. If you would like a review of the decision please write to the Records and Heritage Manager, Elgin Library, Cooper Park, Elgin, IV30 1HS. A review panel will convene and has 20 working days to consider and respond to your appeal. All appeal requests must be made in writing.

If you are still dissatisfied with the outcome of this review, then you may appeal within 6 months by writing to the Scottish Information Commissioner via their online appeal service at www.itspublicknowledge.info/Appeal or to Kinburn Castle, Doubledykes Road, St Andrews, Fife KY16 9DS.

Further information on the Freedom of Information (Scotland) Act 2002 can be obtained by visiting www.moray.gov.uk or the Scottish Information Commissioner's website, www.itspublicknowledge.info.

Yours sincerely

Sophie Ward
Information Co-ordinator
01343 563110

The Moray Council
[Moray Council request email]

Dear Moray Council,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of Moray Council's handling of my FOI request 'Common Good Fund Accounts'.

I note that no information has been provided on the net asset value of the common good funds for 2007/08. Although this information is not online, it would seem unlikely that this information is not held by the council.

Please therefore reconsider this aspect of the initial response provided.

Yours faithfully,

Ally Tibbitt