greater manchester police authority statement of accounts 2005 2006 contents audit opinion and certificate 1 profile 3 membership 4 explanatory foreword financial review 5 revenue at a glance 11 accounting policies 12 responsibilities for the 18 on internal control 19 consolidated account 27 notes to 29 summary capital expenditure sources finance 35 balance sheet 36 38 total movements in reserves 51 52 cash flow 54 56 glossary terms 58 independent auditor s report statements i have audited year ended 31 march under commission act 1998 which comprise related these been prepared set out within them