Cash Flow Statement (continued) Budget Variances Commentary The major Cash Flow Statement variances include cash received and used for operating activities and cash used for investing activities. During the reporting period the Commission continued to meet its statutory obligations and increased workload for the delivery of its program outcomes which impacted cash utilisation on operating activities. Reduced purchases of plant and equipment reflect the deferral of this expenditure and redirection of funds to meet operating activities. 94 Australian Human Rights Commission Annual Report 2020–2021