The 12-month period covered by the accounts, running from 1 April to 31 March.
Recording income when it is earned and costs when they are incurred, rather than when cash is received or paid.
Changes in a pension fund's surplus or deficit because actual events were different from the assumptions used, or because those assumptions have changed.
Services the council provides on behalf of another organisation, which then pays the council back for the work.
A formal statement that explains how the council is governed and how its decision-making arrangements work.
Something the council controls that is expected to provide value or support services in the future.
The external auditor's view on whether the accounts give a fair and accurate picture of the council's finances.
A summary of what the council owns, owes and holds at the end of the financial year.
Money the council has set aside from previous years when income was higher than spending.
The council's plan for how much it expects to spend over a set period.
An account showing money used to pay for long-term assets or to repay borrowing linked to capital spending.
A cost charged to services to reflect the use of buildings, equipment or other long-term assets.