Note 16: Reconciliation of net surplus to net cash flow from operating activities

This reconciliation discloses the non-cash adjustments applied to the surplus reported in the Statement of comprehensive revenue and expense on page 44 to arrive at the net cash flow from operating activities disclosed in the Statement of cash flows on page 47.

Actual
2015/16
$000
Actual
2014/15
$000
Net surplus 976 2,075
Add/(Less) non-cash items
Depreciation and amortisation 1,088 1,006
Total non-cash Items 1,088 1,006
Add/(Less) movements in Statement of financial position items
(Increase)/decrease in prepayments (133) 3
(Increase)/decrease in receivables 1,814 (2,296)
(Increase)/decrease in work in progress (286) 125
(Decrease)/increase in payables (425) 1,188
(Decrease) in employee entitlements (140) (140)
Total movements in working capital items 830 (1,120)
Add/(Less) items classified as investing activities
(Gains) on sale of plant and equipment (41) (30)
Total items classified as investing activities (41) (30)
Net cash flow from operating activities 2,853 1,931