In order to account for the financial position of the board, the management report must contain a continuity section. In Anago, you can calculate key indicators and fill in a multi-year balance sheet.
$stappen$
- The figures in the balance sheet must be manually entered once in the Actuals column. They can be entered in the current view.
- NOTE: Figures that were entered last year will not be updated. The figures in last year’s Actuals column are taken from that year’s forecast. This means that you have to check and possibly update the figures for the current year.
- In order to calculate the provisions, additional rows have been added for you to enter the addition and withdrawal.
- Enter the figures for Buildings and grounds, Cum. purchase value tangible fixed assets and any Private assets.
- The tangible fixed assets, the cash, and the equity will be calculated based on the data in Anago. You will have to enter all of the other data for all of the years yourself.
- If pupil numbers and FTE are not entered in the first year, you can enter the number of FTEs and the total number of pupils in the Parameters tab.
- Save the view.
- Open the Continuity section view. The view can take a while to open because the indicators are calculated when it opens. Different indicators will display on the first tab, the Indicators tab.
- The Operations and Balance sheet tabs shows the data on which the indicators are based.
$/stappen$
Clicking on the ‘i’ displays information for or an explanation of the specific indicator.
Below you will find the calculation of the various balance sheet items:
Tangible fixed assets = Tangible fixed assets last year + purchase value current year - depreciation current year.
Cash = Total liabilities - total assets (excl. cash)
Equity = Equity last year + result current year
Provisions = Provisions last year + addition to maintenance last year - withdrawal Provision for maintenance last year + addition to other last year - withdrawal Provision for other last year.