The appendices to the annual report provide detailed information tables on staffing and other matters relevant to the Commission’s business

Appendix B: Financial statements

Note 11. Cash flow reconciliation

AUSTRALIAN PUBLIC SERVICE COMMISSION NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the year ended 30 June 2008
	2008 $´000	2007 $´000
During 2007-08 the Commission acquired $238,000 and disposed of $3,000 of plant and equipment by finance lease (2006-07: acquired $385,000 and disposed of $30,000). These transactions are not reflected in the Cash Flow Statement.
Reconciliation of cash and cash equivalents per Balance Sheet to Cash Flow Statement:
Balance per Cash Flow Statement	542	559
Balance per Balance Sheet	542	559
Reconciliation of surplus / (deficit) to net cash from operating activities:
Surplus / (deficit)	97	2,344
Depreciation and amortisation	1,478	1,278
(Gain) / loss on sale of assets	3	(30)
Employees benefits capitalised	(47)	-
Lease incentive	-	(1,384)
(Increase) / decrease in net receivables	(436)	(469)
(Increase) / decrease in other financial assets	-	-
(Increase) / decrease in inventories	19	(96)
(Increase) / decrease in prepayments paid	23	(203)
Increase / (decrease) in supplier payables	265	(387)
Increase / (decrease) in prepayments received	(497)	779
Increase / (decrease) in other payables	15	6
Increase / (decrease) in interest bearing liabilities	267	927
Increase / (decrease) in employee provisions	667	188
Increase / (decrease) in provision for make good	(26)	(327)
Net cash from / (used by) operating activities	1,828	2,626

Notes

Appendices