Cash and Cash Equivalent (1/1/2021) Cash and Cash Equivalent (31/12/2021) Loans and Advances Recovery of Loans and Advances Direct Taxes Indirect Taxes Fees, Commissions and Others Established Post Salaries Non-established Post Salaries Debt Repayment Conferences, Seminars and Training Foreign Travel Costs and Per Diem Subsidies Rent and Bills Office Expenses Trust Fund Investment Equity Investment Auction Sales of Unserviceable Equipment Purchase of Motor Vehicle Purchase of Furniture and Fittings Road and Bridge Contracts Domestic Borrowing External Borrowing Public Interest GHS 000 (1,012,400.00) 921,043.00 850,555.00 54,443.00 1,230,440.00 1,560,650.00 378,700.00 750,678.00 45,560.00 34,600.00 99,940.00 120,111.00 234,400.00 24,400.00 38.890.00 188,870.00 260,600.00 133,400.00 87,600.00 22,230.00 456,780.00 690,700.00 980,600.00 89,678.00 36,500.00 12,348.00 18,900.00 240,650.00 Consumption of Fixed Capital Other Expenditure Grants to Local Government Sales of Equity Investment Required: a. Prepare Cash Flow Statement of the Consolidated Fund for the year ended 31 December 2021 in accordance to IPSAS 2: Cash Flow Statement. b. Consolidated Fund Statement of Cash Flow for the year ended 31 December, 2020