5 Organisational change costs 2015 $000 2014 $000 Organisational change costs 378 880 Total organisational change costs 378 880 In June 2015 the Board of the Commission finalised decisions to restructure the Commission’s workforce. This restructuring allowed the Commission to further align its workforce with strategic priorities while addressing the need to maintain financial sustainability within existing funding levels until at least 2020. It continued the work of the self-initiated review implemented last year to become a more effective and aligned organisation, ensure financial sustainability and deliver better human rights outcomes. Organisational change costs in both years relate to employee cessation payments and support services, and in 2014 also include the cost of consultants who provided advice and services related to the review. An explanation of the variance from budget is included in note 20. 6 Cash and cash equivalents 2015 $000 2014 $000 Cash at bank and on hand 860 1,550 Total cash and cash equivalents 860 1,550 2015 $000 2014 $000 2 4 Accrued revenue 29 19 Other receivables - 4 Total receivables 31 27 7 Receivables Debtors The carrying value of receivables approximates their fair value. All receivables have been assessed for impairment and there is no impairment. 50 Human Rights Commission