Section B â The Financial Framework - Government Accounting

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BB – Appendix 5 http://www.irishstatutebook.ie/1950/en/act/pub/0018/i ndex.html B3.14 EU Excessive Deficit Procedure Returns (April 2007) http://www.finance.gov.ie/documents/publications/oth er/maastrichtapr07rep.pdf B3.15 National Pension Reserve Fund Act, 2000 http://www.ntma.ie/Publications/Pen_Res_Fund_Act_ 2000.pdf B4.10 Provisional Collection of Taxes Act, 1927 http://www.irishstatutebook.ie/1927/en/act/pub/0007/i ndex.html B4.17 EU Stability and Growth Pact http://ec.europa.eu/economy_finance/sg_pact_fiscal_p olicy/fiscal_policy528_en.htm EU Excessive Deficit Procedure http://ec.europa.eu/economy_finance/sg_pact_fiscal_p olicy/fiscal_policy554_en.htm PFP 11/08
BB – Appendix 5 Sample Statement of Capital Assets STATEMENT OF CAPITAL ASSETS AS AT 31 DECEMBER 2006 I.T. Equipment €000 Furniture & Fittings €000 Office Equipment €000 Totals €000 Cost or Valuation at 1 January 2006 14,869 3,584 1,919 20,372 Additions 550 103 177 830 Disposals (393) (356) (41) (790) Gross Assets at 31 December 2006 15,026 3,331 2,055 20,412 Accumulated Depreciation Opening Balance at 1 January 2006 11,020 2,995 1,745 15,760 Depreciation for the year 1,746 103 97 1,946 Depreciation on Disposals (391) (241) (40) (672) Cumulative Depreciation at 31 December 2006 12,375 2,857 1,820 17,034 Net Assets at 31 December 2006 2,651 474 253 3,378 Land and Buildings are recorded on the Asset Register of Vote 10, Office of Public Works. During the year surplus furniture, fittings and office equipment assets with a total net book value of €115,330, which arose from decentralisation, were transferred to the Office of Public Works. PFP 11/08
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B1 GOVERNMENT EXPENDITURE B1.1 This
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GOVERNMENT EXPENDITURE B1.1 - Gover
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B1.1 - Government Expenditure the C
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B1.1 - Government Expenditure years
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B1.1 - Government Expenditure law.
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B1.1 - Government Expenditure Parts
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B1.1 - Government Expenditure incom
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B1.1 - Government Expenditure (g)to
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B1.2 GOVERNMENT EXPENDITURE (CONTIN
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B1.2 - Government Expenditure four-
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B1.2 - Government Expenditure 13.In
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B1.2 - Government Expenditure to be
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B1.2 - Government Expenditure 25.De
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B2 PFP 11/08
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B2 - Government Receipts PFP 11/08
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B2 - Government Receipts • fees (
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B3 - Government Borrowing PFP 11/08
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B3 - Government Borrowing 6. The ch
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Section B â The Financial Framework - Government Accounting

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Section B â The Financial Framework - Government Accounting