15–16
ombudsman-annual-report15-16
ombudsman-annual-report15-16
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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>