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The Statement of Accounts is a statutory publication that sets out the financial results of the Authority's activities for the year ended 31 March 2010. The accounts have been prepared in accordance with the requirements of the Statement of Recommended Practice (SORP) for 2009 and any other Accounting Codes of Practice published by the Chartered Institute of Public Finance and Accountancy (CIPFA).

There are two significant changes in accounting requirements that have been introduced for the 2009/10 financial year. The first relates to Private Finance Initiatives (PFI), the second change relates to the treatment of Council Tax. Both of these changes require a prior period adjustment and are discussed in more detail later in this foreword and are fully disclosed in the notes to the accounts. In addition there have also been a number of minor changes to the reporting and disclosure requirements and these changes have been addressed and incorporated where applicable.

The overriding requirement of the SORP remains that the Statement of Accounts 'presents a true and fair view' of the financial position and transactions of the Authority. This explanatory foreword is required by the SORP 2009 and similarly seeks to explain as fairly as possible the most significant matters reported in the accounts.

Wherever possible the use of technical language is avoided, however inevitably some technical language is used and a glossary is provided at the back of the publication to explain some of the technical terms. A Terms of Reference section is also included to provide readers with information on various regulatory bodies/framework.

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Last update: 13/02/2018 11:34:13
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