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Moray councillors have approved a £1bn spending plan over the next four years.
The authority said it was investing the equivalent of £11,000 for every resident on a range of services.
Spending will include £16.5m on school improvements, £3m on sports facilities at Elgin High School and £2m on new industrial units.
However, there is still uncertainty over the funding of "priority" flood alleviation schemes for Elgin, Rothes and Forres.
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