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PART 6—APPENDICES<br />

OFFICE OF THE COMMONWEALTH OMBUDSMAN<br />

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS<br />

for the year ended 30 June 2016<br />

Note 9: Cash Flow Reconciliation<br />

2016 2015<br />

$'000<br />

$'000<br />

Reconciliation of net cost of services to net cash from<br />

operating activities:<br />

Net cost of services (21,753) (19,090)<br />

Add revenue from Government 20,780 18,392<br />

Adjustments for non-cash items<br />

Depreciation / amortisation 894 697<br />

Net write down of non-financial assets 6 8<br />

(Gain)/loss on restructure 337 -<br />

(Gain)/loss on reversal of makegood provision (75) -<br />

Changes in assets / liabilities<br />

(Increase) / decrease in net receivables 48 96<br />

Increase in other financial assets (459) 31<br />

(Increase) in prepayments 6 (7)<br />

Increase in employee provisions 548 107<br />

Increase / (decrease) in supplier payables (933) 624<br />

Increase / (decrease) in other payable (419) (86)<br />

Increase / (decrease) in other provisions 174 -<br />

Increase / (decrease) in tax liabilities (7) -<br />

Net cash from (used by) operating activities (853) 772<br />

132 | COMMONWEALTH OMBUDSMAN ANNUAL REPORT | 20<strong>15–16</strong>

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