Financial Statement Template

Manual Input to the Prior Year TB

March 2016
 Financial Statement Template
Manual Input: Prior Yr TB

Contents
1. Purpose.............................................................................................................................. 3
2. Cash Flow Statement (CFS) ............................................................................................ 3
2.1 Unrealised gains and losses within cash and cash equivalents ............................................. 3
3. Notes .................................................................................................................................. 5
3.1 Annual appropriation ............................................................................................................... 5
3.2 Cash received not recognised (not included in the main note) ............................................... 6
3.3 Prepayments subnotes ........................................................................................................... 7
3.4 Receivables: current and non-current split ............................................................................. 9
3.5 Accruals and Payables not recognised ................................................................................. 10
3.6 Minor assets – number of R1 assets .................................................................................... 11

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 Financial Statement Template
Manual Input: Prior Yr TB

FOR 2015/16

1. Purpose
The template has been updated. Some information must be manually inserted to the Prior Yr TB
journal column in order for the amounts to be automatically populated in the relevant sheets. This
document aims to assist departments to identify which areas require manual population in the Prior Yr
TB.

2. Cash Flow Statement (CFS)

2.1 Unrealised gains and losses within cash and cash equivalents
The relevant amounts for the prior year should be included manually into the journal column of the
Prior Yr TB in order for the amount to be correctly reflected in the CFS. Refer to figures 1 and 2.

Prior Yr TB

4-1-9-6-0-0-0-0-0-0-3 Net cash flow available from operating activities

4-2-0-0-0-0-0-0-0-0-2 CASH FLOWS FROM INVESTING ACTIVITIES
4-2-1-0-0-0-0-0-0-0-3 Payments for capital assets -
4-2-2-0-0-0-0-0-0-0-3 Proceeds from sale of capital assets -
4-2-3-0-0-0-0-0-0-0-3 (Increase)/ decrease in loans -
4-2-4-0-0-0-0-0-0-0-3 (Increase)/ decrease in investments -
4-2-5-0-0-0-0-0-0-0-3 (Increase)/ decrease in other financial assets -
4-2-6-0-0-0-0-0-0-0-3 Net cash flows from investing activities
4-3-0-0-0-0-0-0-0-0-2 CASH FLOWS FROM FINANCING ACTIVITIES
4-3-1-0-0-0-0-0-0-0-3 Distribution/dividend received -
4-3-2-0-0-0-0-0-0-0-3 Increase/ (decrease) in net assets -
4-3-3-0-0-0-0-0-0-0-3 Increase/ (decrease) in non-current payables -
4-3-4-0-0-0-0-0-0-0-3 Net cash flows from financing activities
4-4-0-0-0-0-0-0-0-0-2 Net increase/ (decrease) in cash and cash equivalents -
4-5-0-0-0-0-0-0-0-0-2 Cash and cash equivalents at beginning of period -
4-7-0-0-0-0-0-0-0-0-2 Unrealised gains and losses within cash and cash equivalents 12,050 12,050
4-6-0-0-0-0-0-0-0-0-2 Cash and cash equivalents at end of period

Figure 1

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 Financial Statement Template
Manual Input: Prior Yr TB

CFS

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for capital assets 10 - -
Proceeds from sale of capital assets 3.4 - -
(Increase)/ decrease in loans - -
(Increase)/ decrease in investments - -
(Increase)/ decrease in other financial assets - -
Net cash flows from investing activities - -

CASH FLOWS FROM FINANCING ACTIVITIES

Distribution/dividend received - -
Increase/ (decrease) in net assets - -
Increase/ (decrease) in non-current payables - -
Net cash flows from financing activities - -

Net increase/ (decrease) in cash and cash equivalents - -

Cash and cash equivalents at beginning of period 12,050 -

Unrealised gains and losses within cash and cash equivalents 12,050
Cash and cash equivalents at end of period 24 12,050 12,050

Figure 2

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 Financial Statement Template
Manual Input: Prior Yr TB

3. Notes

3.1 Annual appropriation

The amounts for the Final Appropriation and Actual Funds Received should be manually inserted into
the journal column of the Prior Yr TB so that they can be correctly reflected for the prior year in note
1.1 in the Notes sheet. Refer to figures 3 and 4.

Prior Yr TB:

Figure 3

Notes:

Figure 4

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 Financial Statement Template
Manual Input: Prior Yr TB

3.2 Cash received not recognised (not included in the main note)
This subnote has been added to the financial statements. Previously the amounts were included as a
narrative under the Departmental Revenue note. The prior year amounts for this subnote should be
manually added to the journal column in the Prior Yr TB. The subnote will be automatically populated
from the Prior Yr TB. Refer to figures 5 and 6.

Prior Yr TB:

Figure 5
Notes:

Figure 6

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 Financial Statement Template
Manual Input: Prior Yr TB

3.3 Prepayments subnotes

The Prepayments (Not expensed) and the Prepayments (Expensed) subnotes were added to the
Prepayments and Advances note. The prior year amounts should be added to the Prior Yr TB in the
journal column and this will automatically populate the subnotes. Refer to figures 7 and 9.
Only the Prepayments that are not expensed will tie up to the main note of prepayments and
advances. The prepayments that are expensed will not be included in the main note on prepayments.
Refer to figure 8 (A) and 9 (A).

Prior Yr TB:

Figure 7

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 Financial Statement Template
Manual Input: Prior Yr TB

Notes

Figure 8

Figure 9

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 Financial Statement Template
Manual Input: Prior Yr TB

3.4 Receivables: current and non-current split

During the current financial year columns for current receivables and non-current receivables were
included in the Receivables note. The department should manually include the current and non-
current amounts for the prior year in the journal column D of the Prior Yr TB. Refer to figures10 and
11.

Prior Yr TB:

Figure 10
Notes:

Figure 11

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 Financial Statement Template
Manual Input: Prior Yr TB

3.5 Accruals and Payables not recognised

The Accruals and Payables not recognised have been separated into two notes during this financial
year. In the prior year the amounts were combined in one note. On import of the prior year data, the
total is reflected under the Accruals. In order to reflect the amounts correctly in the separated notes,
the prior year amounts for the Payables not recognised must be subtracted from the Accruals total
amount in the Prior Yr TB journal column and added to the journal column where the Payables not
recognised is reflected. This will automatically adjust the amounts in the Notes sheet for the Accruals
and Payables not recognised respectively. Refer to figures 12 and 13.

Prior Yr TB:

Figure 12

Notes:

Figure 13
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 Financial Statement Template
Manual Input: Prior Yr TB

3.6 Minor assets – number of R1 assets

Although these numbers are populated in the prior year financial statements they do not import into
the Prior Yr TB. For this reason, the number of R1 minor assets for the prior financial year should be
manually input into the journal column of the Prior Yr TB. Refer to figures 14 and 15.

Prior Yr TB:

Figure 14
Notes:

Figure 15

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