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Annual Report

Final Annual Report and Financial Statements for the year ended 31 March 2004

Contents Page
List of Councillors 1
Heads of Service 4
Local Authority Functions 5
Foreword by the Chief Financial Officer 6
Statement of Accounting Policies 11
Consolidated Revenue Account (Statement 1) 14
Notes to the Consolidated Revenue Account 15
Housing Revenue Account (Statement 2) 23
Significant Trading Operations (Statement 3) 25
Non Domestic Rate Income Account (Statement 4) 27
Council Tax/Community Charge Account (Statement 5) 28
Consolidated Balance Sheet (Statement 6) 30
Notes to the Consolidated Balance Sheet 33
Total Movements in Reserves (Statement 7) 39
Capital Account Summary (Statement 8) 41
Capital Account Summary Cont. 42
Cash Flow (Statement 9) 44
Trust Funds 47
Common Good Funds 48
Statement of Responsibilities for the Accounts 50
Corporate Governance 51
Auditor's Certificate 54
Glossary of Terms 56
Sources of Additional Information 57
Appendix 1: Performance Indicators App 1
 Read the Auditors Report to the convener and members of The Moray Council. (PDF format 46 pages) (this link opens in a new window)