Department of Sustainability, Environment, Water, Population and Communities

	2013		2012
	Housing Affordability	Housing Supply Policy	Housing Affordability	Housing Supply Policy
	FaHCSIA^2	Treasury^3	FaHCSIA^2	Treasury^3
	$'000	$'000	$'000	$'000
FUNCTIONS RELINQUISHED
Assets recognised
Trade and other receivables	-	-	916	161
Total assets relinquished	-	-	916	161
Liabilities recognised
Suppliers	-	-	(30)	(5)
Employee provisions	-	-	(1,122)	(312)
Total liabilities relinquished	-	-	(1,152)	(317)
Net assets/(liabilities) relinquished^4	-	-	(236)	(156)

1. 
   The Department was not impacted by any restructuring of administrative arrangements during 2013.
   
2. 
   The Housing Affordability function was relinquished to the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) during 2012 due to a restructuring of administrative arrangements on 14 December 2011.
   
3. 
   The Housing Supply Policy function was relinquished to the Department of the Treasury (Treasury) during 2012 due to a restructuring of administrative arrangements on 14 December 2011.
   
4. 
   The net liabilities relinquished to all entities were $392,000.
   

Note 10B. Administered Restructuring
	2013	2012
	Housing Affordability	Housing Affordability
	FaHCSIA^2	FaHCSIA^2
	$'000	$'000
FUNCTIONS RELINQUISHED
Liabilities relinquished
Subsidies	-	(14,896)
Grants	-	(13,931)
Total liabilities relinquished	-	(28,827)
Net assets/(liabilities) relinquished^3	-	(28,827)

The Department was not impacted by any restructuring of administrative arrangements during 2013. The Housing Affordability function was relinquished to the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) during 2012 due to a restructuring of administrative arrangements on 14 December 2011. The net liabilities relinquished to all entities were $28,827,000.

Cash Flow Reconciliation

	2013		2012
	$'000		$'000
Reconciliation of cash and cash equivalents as per Balance Sheet to Cash Flow Statement
Cash and cash equivalents as per:
Cash flow statement	2,992		5,468
Balance sheet	2,992		5,468
Difference	-		-
Reconciliation of net cost of services to net cash from operating activities:
Net cost of services	(478,855)		(595,047)
Add revenue from Government	434,905		466,251
Adjustments for non-cash items
Adjustments made directly to balance sheet^1	30,983		(41,214)
Other income not providing cash	(303)		(17)
Depreciation / amortisation	46,435		42,652
Net write down of non-financial assets	7		141
Net (gains) / loss from sale of assets	-		(101)
Changes in assets / liabilities
(Increase) / decrease in net receivables	(18,254)		659
(Increase) / decrease in accrued revenue	(896)		967
(Increase) / decrease in prepayments	3,800		(1,552)
(Increase) / decrease in inventories	(324)		(1,495)
Increase / (decrease) in employee provisions	(5,056)		13,704
Increase / (decrease) in supplier payables	685		2,555
Increase / (decrease) in other provisions	(21,294)		114,694
Increase / (decrease) in other payables	6,292		(2,804)
Increase / (decrease) in grant liabilities	(769)		469
Net cash from (used by) operating activities	(2,644)		(138)
1. Balance sheet movements not related to operating activities:
Refer to the Statement of Changes in Equity:
Adjustment for errors	(145)		28
Revaluation (increment) / decrement - make good provision	30,471		(36,883)
Appropriation reductions	-		(496)
Restructuring	-		392
Movements relating to investing activities:
Accrued asset purchases	1,365		1,754
Additional make good provisions made	(708)		(6,009)
Total adjustments made directly to balance sheet	30,983		(41,214)