2011/2012 audited annual accounts - Falkirk Council

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FALKIRK COUNCIL GROUP MOVEMENT IN RESERVES STATEMENT – 2011/12 Usable Reserves Unusable Reserves Total General Usable Financial Fund Capital Reserves Total AccumuInstru- Unusable Total Balance Capital Grants of Other Group Capital latedments Reserves Group Total (excl HRA Receipts Unapplied Other Group Usable Adjustment Revaluation Pension Absences Adjust. of Group Unusable Group HRA) Balance Reserves Account Reserves Entities Reserves Account Reserve Reserve Account Account Entities Reserves Reserves £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 2g. Adjustments involving the Accumulated Absences Account Net transfer to or from earmarked reserves required by legislation (4,497) (23) - - - (262) (4,782) - - - 4,520 - 262 4,782 - 2h. Other Adjustments Adjustment between CAA and Revaluation Reserve for depreciation that is related to the revaluation balance rather than Historic Cost - - - - - - - 3,826 (3,826) - - - - - - Total (663) 17,165 (2,843) - (211) 23,728 37,176 (11,633) (3,866) (2,807) 4,520 338 (23,728) (37,176) - 3. Analysis of transfers to/from Other Statutory Reserves Transfer to Insurance Fund (213) - - - 213 - - - - - - - - - - Transfer from Repairs and Renewals Fund (1,856) - - - 1,856 - - - - - - - - - - Other Transfers 1,598 - (1,500) (98) - - - - - - - - - - - Total (471) - (1,500) (98) 2,069 - - - - - - - - - - 106
FALKIRK COUNCIL GROUP MOVEMENT IN RESERVES STATEMENT 2010/11 This statement shows the movement in the year on the different reserves held by the Group, analysed into “usable reserves” (i.e. those that can be applied to fund expenditure or reduce local taxation) and other reserves. The Surplus or (Deficit) on the Provision of Services line shows the true economic cost of providing the Council’s services, more details of which are shown in the Comprehensive Income and Expenditure Statement. These are different from the statutory amounts required to be charged to the General Fund Balance and the Housing Revenue Account for council tax setting and dwellings rent setting purposes. The Net Increase/Decrease before Transfers to Earmarked Reserves line shows the statutory General Fund Balance and Housing Revenue Account Balance before any discretionary transfers to or from earmarked reserves undertaken by the Group. Usable Reserves 107 Unusable Reserves Total General Usable Financial Fund Capital Reserves Total AccumuInstru- Unusable Total Balance Capital Grants of Other Group Capital latedments Reserves Group Total (excl HRA Receipts Unapplied Other Group Usable Adjustment Revaluation Pension Absences Adjust. of Group Unusable Group HRA) Balance Reserves Account Reserves Entities Reserves Account Reserve Reserve Account Account Entities Reserves Reserves £’000 £‘000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 Balance at 31 March 2010 Surplus or (deficit) on provision of services 32,015 5,935 4,899 4,943 4,308 (605) 51,495 243,492 149,254 (289,253) (10,130) (7,389) (308,289) (222,315) (170,820) (accounting basis) Other Comprehensive 30,485 (37,174) - - - 19,279 12,590 - - - - - - - 12,590 Expenditure and Income Total Comprehensive (9,883) (3,195) 5,804 124 - (1,087) (8,237) 12,309 (851) 69,716 - - 30,340 111,514 103,277 1 Expenditure and Income Adjustments between Group Accounts and Council 20,602 (40,369) 5,804 124 - 18,192 4,353 12,309 (851) 69,716 - - 30,340 111,514 115,867 Accounts Net Increase/Decrease before - - - - - - - - - - - - - - - Transfers 20,602 (40,369) 5,804 124 - 18,192 4,353 12,309 (851) 69,716 - - 30,340 111,514 115,867 Adjustments between accounting basis and funding basis under regulations (22,434) 40,826 (3,840) - (100) (18,143) (3,691) (58,056) (4,028) 47,668 (368) 332 18,143 3,691 - 2 Net Increase/Decrease before Transfers to Other Statutory Reserves (1,832) 457 1,964 124 (100) 49 662 (45,747) (4,879) 117,384 (368) 332 48,483 115,205 115,867 Transfers to/from Other Statutory Reserves 141 - (1,521) - 1,380 - - - - - - - - - - 3 Increase/Decrease in Year 2010/11 (1,691) 457 443 124 1,280 49 662 (45,747) (4,879) 117,384 (368) 332 48,483 115,205 115,867 Balance at 31 March 2011 carried forward 30,324 6,392 5,342 5,067 5,588 (556) 52,157 197,745 144,375 (171,869) (10,498) (7,057) (259,806) (107,110) (54,953) Notes shown below
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Annual Report & Accounts 2011/2012
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FALKIRK COUNCIL INTRODUCTION TO THE
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FALKIRK COUNCIL Supplementary Finan
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FALKIRK COUNCIL The Council’s Gen
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8. PRINCIPAL SOURCES OF FINANCE FAL
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FALKIRK COUNCIL Government grant le
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FALKIRK COUNCIL Activity is account
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12. CONTINGENT LIABILITIES FALKIRK
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FALKIRK COUNCIL 15. REVENUE EXPENDI
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FALKIRK COUNCIL These two cost cate
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Post Employment Benefits FALKIRK CO
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The Council as Lessee Finance Lease
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Loans and Receivables FALKIRK COUNC
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FALKIRK COUNCIL Impairment Assets a
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FALKIRK COUNCIL Further information
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FALKIRK COUNCIL STATEMENT OF RESPON
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FALKIRK COUNCIL Principle 2 - Membe
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System of Internal Financial Contro
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FALKIRK COUNCIL FALKIRK COUNCIL ANN
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FALKIRK COUNCIL 3. Disclosure - Loc
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Surname Forename Post FALKIRK COUNC
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FALKIRK COUNCIL There were no payme
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FALKIRK COUNCIL a) Pension Rights o
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FALKIRK COUNCIL c) Pension Rights o
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FALKIRK COUNCIL COMPREHENSIVE INCOM
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FALKIRK COUNCIL CASH FLOW STATEMENT
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NOTES 1. Analysis of Other Comprehe
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2h. Other Adjustments Adjustment be
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Page 77 and 78: 15.(a) Heritage Assets FALKIRK COUN
Page 79 and 80: 16. Other Capital Notes FALKIRK COU
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Page 85 and 86: 27.(a) Inventories An analysis of s
Page 87 and 88: 28. Construction Contracts FALKIRK
Page 89 and 90: 32. Grant Income FALKIRK COUNCIL NO
Page 93 and 94: 33.(c)(ii) Credit risk FALKIRK COUN
Page 97 and 98: 39. Housing Revenue Account Disclos
Page 99 and 100: 41. Council Tax Account Disclosures
Page 101 and 102: 44. Common Good Funds FALKIRK COUNC
Page 103 and 104: FALKIRK COUNCIL GROUP BALANCE SHEET
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Page 113 and 114: 1. Group Accounting Policies FALKIR
Page 115 and 116: FALKIRK COUNCIL NOTES TO THE GROUP
Page 117 and 118: 8(b). Amounts Reported for Resource
Page 119 and 120: FALKIRK COUNCIL GLOSSARY OF TERMS W
Page 121 and 122: FALKIRK COUNCIL 29. Transport Costs
Page 123: Matters on which I am required to r
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2011/2012 audited annual accounts - Falkirk Council

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