2011/2012 audited annual accounts - Falkirk Council

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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
NOTES 1. Analysis of Other Comprehensive Expenditure and Income Net Gain on Sale of Assets Capital Receipts Received Capital Grants Received Net Book Value of Asset Disposals Long Term Debtor Deficit on Revaluation of Fixed Assets Actuarial Loss on Pension Fixed Assets and Liabilities Total 2. Analysis of Adjustments between accounting basis and funding basis under regulations 2a. Reversal of items debited or credited to the CIES Depreciation, impairment and downward revaluation of non-current assets Amortisation of intangible assets 2b. Insertion of items not debited or credited to the CIES Statutory Repayment of Debt (Loans Fund Advances) Capital expenditure charged to the General Fund Balance (CFCR) Statutory Repayment of Debt (Finance Lease Liabilities) Statutory Repayment of Debt (PFI) Borrowing Consent FALKIRK COUNCIL MOVEMENT IN RESERVES STATEMENT FOR THE YEAR ENDED 31 MARCH 2012 Usable Reserves Unusable Reserves Total General Fund Capital Financial Balance Capital Grants Total Capital Accumulated Instruments Total (excl HRA Receipts Unapplied Other Usable Adjustment Revaluation Pension Absences Adjustment Unusable Total HRA) Balance Reserve Account Reserves Reserves Account Reserve Reserve Account Account Reserves Reserves £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 316 (1,640) - - - (1,324) - - - - - - (1,324) - - 4,173 - - 4,173 - - - - - - 4,173 (17,786) (3,213) - (232) - (21,231) 21,238 - - - - 21,238 7 - - - - - - (1,139) (201) - - - (1,340) (1,340) 76 - - - - 76 - - - - - - 76 - - - - - - 449 225 - - - 674 674 - - - - - - - - (39,834) - - (39,834) (39,834) (17,394) (4,853) 4,173 (232) - (18,306) 20,548 24 (39,834) - - (19,262) (37,568) 26,107 27,641 - - - 53,748 (53,708) (40) - - - (53,748) - 79 - - - - 79 (79) - - - - (79) - (9,689) (7,458) - - - (17,147) 17,147 - - - - 17,147 - - (1,755) - - - (1,755) 1,755 - - - - 1,755 - - (1,462) - - - (1,462) 1,462 - - - - 1,462 - (15,312) - - - - (15,312) 15,312 - - - - 15,312 - 1,000 - - - - 1,000 (1,000) - - - - (1,000) - 51
Page 1 and 2: Annual Report & Accounts 2011/2012
Page 3 and 4: FALKIRK COUNCIL INTRODUCTION TO THE
Page 5 and 6: FALKIRK COUNCIL Supplementary Finan
Page 7 and 8: FALKIRK COUNCIL The Council’s Gen
Page 9 and 10: 8. PRINCIPAL SOURCES OF FINANCE FAL
Page 11 and 12: FALKIRK COUNCIL Government grant le
Page 13 and 14: FALKIRK COUNCIL Activity is account
Page 15 and 16: 12. CONTINGENT LIABILITIES FALKIRK
Page 17 and 18: FALKIRK COUNCIL 15. REVENUE EXPENDI
Page 19 and 20: FALKIRK COUNCIL These two cost cate
Page 21 and 22: Post Employment Benefits FALKIRK CO
Page 23 and 24: The Council as Lessee Finance Lease
Page 25 and 26: Loans and Receivables FALKIRK COUNC
Page 27 and 28: FALKIRK COUNCIL Impairment Assets a
Page 29 and 30: FALKIRK COUNCIL Further information
Page 31 and 32: FALKIRK COUNCIL STATEMENT OF RESPON
Page 33 and 34: FALKIRK COUNCIL Principle 2 - Membe
Page 35 and 36: System of Internal Financial Contro
Page 37 and 38: FALKIRK COUNCIL FALKIRK COUNCIL ANN
Page 39 and 40: FALKIRK COUNCIL 3. Disclosure - Loc
Page 41 and 42: Surname Forename Post FALKIRK COUNC
Page 43 and 44: FALKIRK COUNCIL There were no payme
Page 45 and 46: FALKIRK COUNCIL a) Pension Rights o
Page 47 and 48: FALKIRK COUNCIL c) Pension Rights o
Page 49 and 50: FALKIRK COUNCIL COMPREHENSIVE INCOM
Page 51: FALKIRK COUNCIL CASH FLOW STATEMENT
Page 55 and 56: 2h. Other Adjustments Adjustment be
Page 57 and 58: NOTES 1. Analysis of Other Comprehe
Page 59 and 60: 2h. Other Adjustments Adjustment be
Page 61 and 62: FALKIRK COUNCIL 3.(a) Amounts Repor
Page 63 and 64: 3(b). Amounts Reported for Resource
Page 65 and 66: 4. Related Party Transactions FALKI
Page 67 and 68: FALKIRK COUNCIL NOTES TO THE CORE F
Page 75 and 76: 14.(a) Property, Plant & Equipment
Page 77 and 78: 15.(a) Heritage Assets FALKIRK COUN
Page 79 and 80: 16. Other Capital Notes FALKIRK COU
Page 81 and 82: 18. Capital Expenditure and Capital
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
Page 105 and 106:
FALKIRK COUNCIL GROUP MOVEMENT IN R
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
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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