2011/2012 audited annual accounts - Falkirk Council

FALKIRK COUNCIL
MOVEMENT IN RESERVES STATEMENT FOR THE YEAR ENDED 31 MARCH 2011
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
Financial
Fund
Capital
AccumuInstru- Balance
(excl
HRA)
HRA
Balance
Capital
Receipts
Reserves
Grants
Unapplied
Account
Other
Reserves
Total
Usable
Reserves
Capital
Adjustment
Account
Revaluation
Reserve
Pension
Reserve
lated
Absences
Account
ments
Adjust.
Account
Total
Unusable
Reserves
Total
Reserves
£’000 £‘000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Balance at 31 March 2010 32,015 5,935 4,899 4,943
Surplus or (deficit) on provision of services
(accounting basis)
Other Comprehensive Expenditure and
30,485 (37,174) - -
Income
Total Comprehensive Expenditure and
(9,883) (3,195) 5,804 124
Income 20,602 (40,369) 5,804 124
Adjustments between accounting basis and
funding basis under regulations (22,434) 40,826 (3,840) -
Net Increase/Decrease before Transfers to
Other Statutory Reserves (1,832) 457 1,964 124
Transfers to/from Other Statutory Reserves 141 - (1,521) -
Increase/Decrease in Year 2010/11 (1,691)
Balance at 31 March 2011 carried forward 30,324 6,392 5,342 5,067
457
443
124
4,308 52,100 243,492 149,254 (289,253) (10,130) (7,389) 85,974 138,074
- (6,689) - - - - - - (6,689)
- (7,150) 12,309 (851) 69,716 - - 81,174 74,024 1
- (13,839) 12,309 (851) 69,716 - - 81,174 67,335
(100) 14,452 (58,056) (4,028) 47,668 (368) 332 (14,452) - 2
(100) 613 (45,747) (4,879) 117,384 (368) 332 66,722 67,335
1,380 - - - - - - - - 3
1,280 613
54
(45,747)
(4,879) 117,384 (368) 332 66,722 67,335
5,588 52,713 197,745 144,375 (171,869) (10,498) (7,057) 152,696 205,409
Notes
shown
below