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Statement of Accounts
The Statement of Accounts is one of the key financial documents produced by the council.
Our Statement of Accounts provides a detailed overview of the council's income and expenditure during the financial year and records the assets and liabilities as at the year end.
The overall document is made up of four core statements:
- Comprehensive income and expenditure statement
- Movement in reserves
- Balance sheet
- Cash flow
Along with three supplementary statements:
- Collection Fund income and expenditure account
- Housing Revenue Account
- Group Accounts
Annual Governance Statement
The council has approved and adopted a Code of Corporate Governance, which is consistent with the principles of the CIPFA/SOLACE joint framework Delivering Good Governance in Local Government.
Since 2007/08 the Statement of Accounts has included an Annual Governance Statement which explains how the council has complied with the code and also meets the requirements of regulations in relation to the publication of a statement on internal control. Under the rules that apply to the Statement of Accounts, the Annual Governance Statement does not have to be finally approved until 30 September.