COLLECTION FUND

The Collection Fund records council tax and business rates collected by the council and how that money is passed on to the council, government, the Greater London Authority and other bodies.

COMMUNITY ASSETS

Assets the council plans to keep for the community for the long term, such as parks or historic buildings, which may be difficult or restricted to sell.

CONSISTENCY

Using the same accounting approach for similar items each year, so the accounts can be compared fairly.

CONSOLIDATED BALANCE SHEET

A combined summary of the council's different fund balance sheets.

CONTINGENCY SUM

Money set aside for costs that may be needed during the year, especially where the exact amount is not yet known.

CONTINGENT LIABILITY

A contingent liability is a possible cost or obligation that may arise, depending on what happens in the future.

(a) It may depend on uncertain future events that the council does not fully control, or

  • (b) It may already exist, but the council may not need to pay it, or the amount cannot yet be measured reliably.

CORPORATE GOVERNANCE

The rules, processes and controls that help the council make decisions openly, fairly, responsibly and with proper accountability.

COST OF MANAGEMENT AND ADMINISTRATION

The share of central support costs, such as finance, legal and administration, allocated to council services.

CREDITORS

Amounts the council owes for goods, services or other benefits it has received and agreed to pay for.

CURRENT ASSET

An asset expected to turn into cash, be sold or be used within 12 months, such as money owed to the council.

CURRENT LIABILITY

Money the council expects to pay, or may be required to pay, within the next 12 months.