babergh district council statement of accounts 2002 03 1 contents explanatory foreword 2 responsibilities for the 9 on system internal financial control 10 consolidated revenue account 12 housing 21 collection fund 27 balance sheet 31 total movement in reserves 43 cash flow 46 accounting policies 49 auditor s opinion 55 glossary 57 general commentary year are set out pages to 56 they consist and which is new details income expenditure all services how this financed from government grants local taxpayers a separate statutory authority provision shows transactions relation non domestic rates tax community charge illustrates way these have been distributed precepting authorities