15–16

OFFICE OF THE COMMONWEALTH OMBUDSMAN
CASH FLOW STATEMENT
for the period ended 30 June 2016
2016 2015 Original budget
Notes $'000 $'000 $'000
OPERATING ACTIVITIES
Cash received
Sales of goods and rendering of services 2,289 2,826 2,621
Appropriations 24,039 21,440 21,584
Net GST received 515 365 -
Other 337 119 -
Total cash received 27,180 24,749 24,205
PART 6—APPENDICES
Cash used
Employees 17,390 15,715 17,684
Suppliers 8,036 5,255 6,431
Section 74 receipts transferred to the OPA 2,607 3,008 -
Total cash used 28,033 23,977 24,115
Net cash from operating activities 9 (853) 772 90
INVESTING ACTIVITIES
Cash used
Purchase of property, plant and equipment 571 625 -
Purchase of intangibles 293 251 1,181
Total cash used 864 877 1,181
Net cash (used) by investing activities (864) (877) (1,181)
FINANCING ACTIVITIES
Cash received
Departmental Capital Budget 896 609 1,181
Total cash received 896 609 1,181
Net cash from financing activities 896 609 1,181
Net increase in cash held (821) 504 90
Cash and cash equivalents at the beginning of the reporting period 975 471 126
Cash and cash equivalents at the end of the reporting period 4A 154 975 216
The above statement should be read in conjunction with the accompanying notes.
Budget Variances Commentary
Operating Activities
Cash received
Sales of goods and rendering of services can be attributed to the entity not recovering expenses for provision of services. These
services include the International program and work undertaken for the Fair Work Building and Construction (FWBC).
Cash used
Supplier expenses was mainly driven by travel costs, additional consultancies, property costs and additional staffing costs associated
with the Private Health Insurance Ombudsman (PHIO) and the work associated with the new function of metadata
Telecommunications (Interception and Access) Amendment (Data Retention). There was an increase in the expenses for the
International program.
Investing Activities
Cash used
Delays in the capital project plan attributed to the entity not utilising the Departmental Capital Budget.
Financing Activities
Cash received
Delays in the capital project plan attributed to the entity not utilising the Departmental Capital Budget.
2015–16 | COMMONWEALTH OMBUDSMAN ANNUAL REPORT | 115