12. The statement of sources and uses of cash
Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Part A - Introduction
The statement of sources and uses of cash (formerly known as the cash flow statement in Australian GFS) records the total amount of cash generated through the operating activities of the government during the current period, and includes transactions in non-financial assets settled in cash and transactions involving financial assets and liabilities settled in cash. The statement of sources and uses of cash essentially records when cash is received by the government and when cash is paid by the government during an accounting period.
This chapter describes the statement of sources and uses of cash, and the framework of sources and uses of cash in GFS.