Annual Report Financial Statement March 2007

Search	A to Z	Council and Democracy	Community	Environment	Social Care and Health	Jobs
	Business	Learning	Leisure	Housing	Roads and Transport	Shop

Council and Democracy

Home
Annual Reports
Census
Committees and Meetings
Corporate Development Plan
Council Departments
Council Priorities
Councillors
Elections and Electoral Services
Equality, Diversity and Citizenship
Performance Reporting
Revenue Budget Revised

Annual Report and Financial Statements for the year ended 31 March 2007. (Available to view in Adobe PDF format. All links on this page open in a new window. Adobe Acrobat Reader is free software and can be downloaded here )

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
Statement of Responsibilities for the Accounts	15
Income & Expenditure Account	16
Statement of Movement on the General Fund Balance	17
Statement of Total Recognised Gains & Losses	18
Balance Sheet	19
Cash Flow Statement	21
Notes to the Core Financial Statements	23
Housing Revenue Account Income & Expenditure Account	53
Statement of Movement on the Housing Revenue Account Balance	54
Notes to the Housing Revenue Account	55
Council Tax Account	56
Non Domestic Rate Income	58
Introduction to Group Accounts	60
Group Income & Expenditure Account	63
Reconciliation of Single Entity Income & Expenditure Surplus or Deficit to the Group Surplus or Deficit	64
Group Statement of Total Recognised Gains & Losses	65
Group Balance Sheet	66
Group Cash Flow Statement	68
Notes to the Group Accounts	69
Trust Funds	87
Common Good Funds	89
Corporate Governance	91
Auditor's Certificate	94
Glossary of Terms	96
Sources of Additional Information	96
Appendix 1: Statutory Performance Indicators	APP1

AUDIT SCOTLAND Report to Members and Controller of Audit