Australian Public Service Commission
Notes to and forming part of the financial statements

for the year ended 30 June 2005

Note 13: Cash flow reconciliation

	2005$’000	2004$’000
Reconciliation of cash per Statement of Financial Position to Statement of Cash Flows:
Cash at year end per Statement of Cash Flows	864	612
Statement of Financial Position items comprising above cash: ‘Financial asset – cash’	864	612
Reconciliation of net surplus to net cash from operating activities:
Net surplus / (deficit)	783	(1,229)
Depreciation and amortisation	1,128	933
Write down of assets	16	2
Revenue from sale of assets	(19)	(20)
Value of assets sold	16	24
Employees expenses capitalised	(83)	(104)
(Increase) / decrease in net receivables	(1,826)	4,237
(Increase) / decrease in inventories	47	(5)
(Increase) / decrease in prepayments paid	66	5
Increase / (decrease) in interest bearing liabilities	(216)	(363)
Increase / (decrease) in employee provisions	387	317
Increase / (decrease) in other provisions	(66)	66
Increase / (decrease) in supplier payables	402	(764)
Increase / (decrease) in prepayments received	432	177
Increase / (decrease) in other payables	8	14
Net cash from / (used by) operating activities	1,075	3,290

During 2004-05 assets of $8,000 and liabilities of $34,000 were assumed due to the transfer of a function to the Commission. Refer to Note 12 for further details.

During 2004-05 the Commission acquired $731,000 and disposed of $12,000 of plant and equipment by finance lease (2003-04: acquired $215,000 and disposed of $16,000). These transactions are not reflected in the Statement of Cash Flows.

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Australian Public Service Commission Notes to and forming part of the financial statements

Note 13: Cash flow reconciliation

Australian Public Service Commission
Notes to and forming part of the financial statements