Grampian Valuation Joint Board

Annual Report and Financial Statements for the year ended 31 March 2007

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Contents

• Explanatory Foreword by the Treasurer (pages 1-4)
• Glossary of Terms (page 5)
• Statement of Accounting Policies (pages 7-10)
• Statement of Responsibilities for these Accounts (pages 11-12)
• Income and Expenditure Account (pages 13-14)
• Statement of Movement on General Fund Balance (pages 15-16)
• Statement of Total Recognised Gains and Losses (pages 17-18)
• Balance Sheet (pages 19-20)
• Cash Flow Statement (pages 21-22)
• Notes to the Core Financial Accounts (pages 23-34)
• Statement on Internal Control (pages 35-38)
• Independent Auditor's Report (pages 39-40)

AUDIT SCOTLAND Report to Members and Controller of Audit