21 Reclassification adjustments A reconciliation of budget and prior year figures that have been reclassified for consistency with presentation of the current year is provided below. 2015 budget Reclassification adjustments between budget figures included in statement of performance expectations as approved by the Board at the beginning of the year and the budget figures included in this report are as follows: SPE Budget Reclassifications Reclassified Amount $000 $000 $000 1,732 55 1,787 961 (305) 656 - 250 250 2,693 - 2,693 Expense lines Other expenses Projects and programmes Organisational change costs Expense lines reclassified 2014 comparatives Reclassification adjustments between 2014 figures included in last year’s annual report and the comparative figures included in this report are as follows: Previously Reported $000 Reclassifications $000 Reclassified Amount $000 130 26 156 26 (26) - 156 - 156 Personnel costs 6,964 2 6,966 Other expenses 1,790 57 1,847 554 (56) 498 3 (3) - 9,311 - 9,311 Revenue lines Other revenue Gains Revenue lines reclassified Expense lines Projects and programmes Finance costs Expense lines reclassified 60 Human Rights Commission