comhairle nan eilean siar for the year 1 april 2005 to 31 march 2006 abstract of accounts contents foreword by director finance 3 statement accounting policies 4 6 consolidated revenue account 7 notes 8 18 significant trading organisations 19 20 income 21 22 23 housing 24 25 balance sheet 26 27 32 total movements in reserves and 33 cash flow 34 35 36 group 37 38 39 40 41 responsibilities 42 on system internal financial control 43 45 independent auditor s report 46 48 page position at whilst end 06 remains sound has 3m commitments this reduces available balances 0m tightness current local government settlement together with impact single status pressures