2011/2012 audited annual accounts - Falkirk Council

FALKIRK COUNCIL
MOVEMENT IN RESERVES STATEMENT FOR THE YEAR ENDED 31 MARCH 2012
This statement shows the movement in the year on the different reserves held by the Council, 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 Council.
Usable Reserves Unusable Reserves Total
General
Capital
Financial
Fund
Capital Grants
Total Capital
Accumulated Instruments Total
Notes
Balance HRA Receipts Unapplied Other Usable Adjustment Revaluation Pension Absences Adjustment Unusable Total shown
(excl HRA) Balance Reserve Account Reserves Reserves Account Reserve Reserve Account Account Reserves Reserves below
£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Balance at 31 March 2011
Surplus or (deficit) on
provision of services
30,324 6,392 5,342 5,067 5,588 52,713 197,745 144,375 (171,869) (10,498) (7,057) 152,696 205,409
(accounting basis)
Other Comprehensive
12,726 (10,992) - - - 1,734 - - - - - - 1,734
Expenditure and Income
Total Comprehensive
(17,394) (4,853) 4,173 (232) - (18,306) 20,548 24 (39,834) - - (19,262) (37,568) 1
Expenditure and Income
Adjustments between
accounting basis and funding
(4,668) (15,845) 4,173 (232) - (16,572) 20,548 24 (39,834) - - (19,262) (35,834)
basis under regulations
Net Increase/Decrease before
Transfers to Other Statutory
(663) 17,165 (2,843) - (211) 13,448 (11,633) (3,866) (2,807) 4,520 338 (13,448) - 2
Reserves
Transfers to/from Other
(5,331) 1,320 1,330 (232) (211) (3,124) 8,915 (3,842) (42,641) 4,520 338 (32,710) (35,834)
Statutory Reserves
Increase/Decrease in Year
(471) - (1,500) (98) 2,069 - - - - - - - - 3
2011/12
Balance at 31 March 2012
(5,802) 1,320 (170) (330) 1,858 (3,124) 8,915 (3,842) (42,641) 4,520 338 (32,710) (35,834)
carried forward 24,522 7,712 5,172 4,737 7,446 49,589 206,660 140,533 (214,510) (5,978) (6,719) 119,986 169,575
50