2015-01-12 General Committee Agenda Attachment 1 to Item 17 Noosa Council Report 2014

Statement of Cash Flows
The statement of cash flows shows where Council has generated cash, and where these funds
have been expended. The detailed schedule in the financial statements is summarised below
(columns above the line represent cash flowing into the organisation, and columns below the line
represent cash payments made).

Figure 6 – 6-month net cash flow sources ($’000)


    $6,000
    $5,000
    $4,000
    $3,000
    $2,000
    $1,000
        $0
    -$1,000
    -$2,000
    -$3,000
    -$4,000
              Operating Activities    Investing Activities   Financing Activities   Net Movement in Cash



   Operating activities depicts the net of income received from rates, interest, grants, etc. and
    payments made to suppliers and employees (net increase).
   Investing activities relate to the acquisition and sale/disposal of long-term assets, generally in
    the form of roads, bridges, plant and equipment, etc. A negative outcome here represents a net
    investment in community infrastructure during the reporting period.
   Financing Activities shows the receipt and repayment of Council borrowings.
   Net Movement in Cash represents the physical movement of cash, with any accounting
    adjustments and accruals removed. The net movement in cash for the year of $1.56 million
    represents the net increase in cash on hand, with all significant outlays fully funded within the
    period.


Financial Ratios
Ratios are useful tools for getting a snap-shot of the financial status and trends of an organisation.
Ratios can also be useful in comparing Noosa Council to other Councils to gain an understanding
of relative financial strength. This analysis is undertaken annually by the Queensland Treasury
Corporation in assessing the financial sustainability of Council. Noosa Council will undergo a full
credit review by the Queensland Treasury Corporation early in 2015.

With the implementation of the LG Regulation, reporting against a number of sustainability ratios
was mandated, including target ranges for each measure. Details of these ratios are shown below,
including actual results for the reporting period, plus projections over the next 9 years.




Noosa Council Report 2014                                                                        Page 25 of 27