FAMILY COURT AND FEDERAL CIRCUIT COURT

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1 FAMILY COURT AND FEDERAL CIRCUIT COURT Section 1: Agency overview and resources 1.1 STRATEGIC DIRECTION STATEMENT The contribution of the Family Court and Federal Circuit Court to the government s agenda is reflected in the agency s outcome: Provide access to justice for litigants in family and federal law matters within the jurisdiction of the courts through the provision of judicial and support services. There are four areas of focus to assist the agency to achieve its stated purpose: maintaining an environment that enables judicial officers to make determinations provision of effective and efficient registry services effective and efficient management of resources effective information and communication technologies. Family Court of Australia The Family Court of Australia, through its specialist judges and staff, helps Australians to resolve their most complex family disputes. The purpose of the Family Court, as Australia s superior court in family law, is to: determine cases with the most complex law, facts and parties cover specialised areas in family law provide national coverage as the appellate court in family law matters. Federal Circuit Court of Australia The Federal Circuit Court of Australia provides a simpler and more accessible alternative to litigation in the Family Court of Australia and the Federal Court of Australia and helps to relieve the workload of the superior federal courts. The provisions of the Federal Circuit Court of Australia Act 1999 enable the Federal Circuit Court to operate as informally as possible in the exercise of judicial powers, use streamlined procedures and make use of a range of dispute resolution processes to resolve matters without judicial decisions. The Federal Circuit Court deals with a high volume of matters and delivers services to regional Australia through its regular circuit court programme. Its jurisdiction includes family law and child support, administrative law, bankruptcy, unlawful discrimination, consumer protection law, privacy law, migration law, trade practices law, trade mark and design, and workplace relations law. 311

2 Budgetary pressures Over recent years, and in response to the emerging challenging financial position, the courts have separately, and as a combined entity, undertaken significant initiatives to reduce costs and generate efficiencies; however, there are still significant financial pressures upon the Family Court and Federal Circuit Court. The courts are committed, along with the government, to continue to examine and implement opportunities within the courts to address these pressures. This includes the courts comprehensively examining options available to transform their operations while still considering access to justice, courts excellence, impacts of family violence, and e-lodgement reforms. Strategic initiatives Each court has its own case management process and is intent on meeting standards for the timely disposal of cases and publication of judgements, ensuring a high quality of adjudication of cases. The following strategic initiatives will be pursued to advance the Family Court and Federal Circuit Court s outcome. International Framework for Court Excellence The International Framework for Court Excellence, developed by the International Consortium for Court Excellence, provides courts with a model for assessing performance, provides principles to guide courts in improving their performance, and provides a process for achieving excellence (http://www.courtexcellence.com). The Family Court of Australia and the Federal Circuit Court of Australia are each active participants in this international framework and will continue to independently focus efforts on integrated initiatives with regard to: management and leadership planning and policy human, material and financial resource management court processes and proceedings client needs and court user satisfaction affordable and accessible court services public trust and confidence. The courts have each independently undertaken an internal review (a self-assessment under the framework) to identify areas of strength in the above strategic areas. The courts are examining the data to identify reforms to ensure continuing international best practice. Consideration is being given to a further external user satisfaction survey to assess court users views of the courts operational services to the public and legal profession. 312

3 Access and inclusion framework for registry services The Family Court and Federal Circuit Court will continue to develop and implement the access and inclusion framework. The framework is focused specifically on the administration arm of the court. It not only provides a guide for preparing individual access to justice plans for specific client groups but also includes a strategic perspective looking at the links, approaches, synergies and principles that guide access to justice as a whole. The access and inclusion framework aims to: deliver consistency between the plans listed below ensure that any synergies in implementation are identified and exploited facilitate the sharing of information provide for the simple and consistent monitoring of implementation identify and address any systemic issues or risks that may prevent successful achievement of access and inclusion outcomes. The current suite of plans under the framework are: Multicultural Plan Family Violence Plan Reconciliation Action Plan Disability Action Plan Mental Health Support Plan. Where the individual plans commit the administrative arm of the courts to specific actions for particular client groups, the framework acknowledges that to improve access to justice for all clients, the courts must: acknowledge that most individuals do not neatly fit into a single client group, and therefore a flexible model of service delivery is required that tailors the courts service offering to the needs of each individual develop the basic infrastructure needed to support staff in the delivery of accessible services (information technology, training, performance development and more) be outward-looking; that is, seek opportunities to: learn from community groups and other organisations about barriers to justice play a role in linking clients to community organisations that can provide support services. The framework is based on the premise that access to justice begins well before a client has their first court event, and a client s capacity to participate in court processes is 313

4 significantly influenced by the quality of information and level of administrative and judicial support they receive. The framework acknowledges the financial position of the Family Court and Federal Circuit Court and all plans proposed under the framework will be implemented within current budgetary constraints. Enhancing service to court users through information technology The courts are continuously seeking to enhance access to justice and to provide meaningful information necessary to advance litigation in the courts via their information technology systems. The courts IT strategies include being attentive to the needs of those who live in regional Australia, may have limited means, do not have legal representation, and may be disadvantaged as a result of violence or language or some other barrier to justice. Strategic initiatives to advance this effort will include: ongoing improvement to the Commonwealth Courts Portal (https://www.comcourts.gov.au) launched in 2007, the portal remains the primary tool for achieving e-service reforms, providing free web-based access to information about cases major Casetrack enhancement Casetrack is the courts case management system. A major enhancement is currently underway to improve its useability. The changes will introduce new and updated functionality, including a modern browser-based technology that provides a simplified approach to managing the work done in chambers and in other areas of the courts operations. The first new module was implemented in March These changes will also assist the courts in moving to the Electronic Court File. Heads of Jurisdiction cooperation The Heads of Jurisdiction (Family Court, Federal Circuit Court and Federal Court) with the respective chief executive officers will continue to meet at the Heads of Jurisdiction Consultative Committee to encourage greater administrative cooperation among the three courts and to improve the overall effectiveness and efficiency of the existing resources of the three courts. The Heads of Jurisdiction Consultative Committee will: discuss, and provide structure to and oversight of, the existing informal arrangements in place establish, monitor and prioritise projects in the joint corporate services areas report on progress of projects to the Attorney-General and in each respective court s annual report. 314

5 1.2 AGENCY RESOURCE STATEMENT Table 1.1 shows the total resources from all sources. The table summarises how resources will be applied by outcome and by administered and departmental classification. Table 1.1: Agency resource statement Budget estimates for as at Budget May 2014 Estimate of prior year Actual amounts + Proposed = Total available available in at Budget estimate appropriation $ 000 $ 000 $ 000 $ 000 ORDINARY ANNUAL SERVICES 1 Departmental appropriation Prior year departmental appropriation 2 29,837 29,837 6,941 Departmental appropriation 3 156, , ,778 s 31 relevant agency receipts 4 1,440 1,440 1,700 Total 29, , , ,419 Administered expenses Outcome Total Total ordinary annual services 29, , , ,293 Total available annual appropriations 29, , , ,293 SPECIAL ACCOUNTS 5 Opening balance Appropriation receipts Total special accounts Total net resourcing for agency 29, , , ,293 All figures are GST exclusive. 1. Appropriation Bill (No. 1) Estimated adjusted balance carried forward from previous year. 3. Includes an amount of $7.200m in for the departmental capital budget (see Table for further details). For accounting purposes this amount has been designated as contributions by owners. 4. Section 31 relevant agency receipts estimate. 5. The estimated opening balance and budgeted appropriation receipts for special accounts exclude money held in trust for litigants. For further details on special accounts, see Table

6 1.3 BUDGET MEASURES Measures announced in the Mid-Year Economic and Fiscal Outlook (MYEFO) and other measures not previously reported in a portfolio statement are summarised in Part 2 of Table 1.2. Table 1.2: Agency Budget measures Part 1: Measures announced since the MYEFO The Family Court and Federal Circuit Court has no new post-myefo measures. Part 2: MYEFO and other measures not previously reported in a portfolio statement Programme Measures Efficiency Dividend a further temporary increase of 0.25 per cent 1.1 Administered expenses (2) (5) (7) (7) Departmental expenses (400) (789) (1,172) (1,181) Total measures (402) (794) (1,179) (1,188) Prepared on a Government Finance Statistics (fiscal) basis. Section 2: Outcomes and planned performance 2.1 OUTCOMES AND PERFORMANCE INFORMATION Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programmes are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programmes that contribute to government outcomes over the budget and forward years. The Family Court and Federal Circuit Court s outcome is described below together with its related programme, specifying the performance indicators and targets used to assess and monitor the performance of the Family Court and Federal Circuit Court in achieving government outcomes. Outcome 1: Provide access to justice for litigants in family and federal law matters within the jurisdiction of the courts through the provision of judicial and support services Outcome 1 strategy The Family Court and Federal Circuit Court s key strategies in achieving Outcome 1 are set out in the strategic direction statement for in section

7 Outcome 1 expense statement Table 2.1 provides an overview of the total expenses for Outcome 1, by programme. Table 2.1: Budgeted expenses for Outcome Estimated actual Estimated Outcome 1: Provide access to justice for litigants in family and federal law matters within the jurisdiction of the courts through the provision expenses expenses of judicial and support services $ 000 $ 000 Programme 1.1: Family Court and Federal Circuit Court Administered expenses Ordinary annual services (Appropriation Bill No. 1) Expenses not requiring appropriation in the budget year Departmental expenses Departmental appropriation 3 154, ,291 Expenses not requiring appropriation in the budget year 4 49,161 49,328 Total for Outcome 1 204, , Average staffing level (number) Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change. 1. Ordinary annual services includes appropriation for primary dispute resolution. 2. Expenses not requiring appropriation in the budget year are made up of refund of fees. 3. Departmental appropriation combines Ordinary annual services (Appropriation Bill No. 1) and Revenue from independent sources (s 31). 4. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $10.083m, resources received free of charge of $28.892m, and liabilities assumed by related entities of $10.353m. 317

8 Contributions to Outcome 1 Programme 1.1: Family Court and Federal Circuit Court Programme 1.1 objective The programme objectives are reported separately under each of the programme components. Programme 1.1 expenses Estimated Forward Forward Forward actual Budget estimate estimate estimate Annual administered expenses Administered item Expenses not requiring appropriation in the budget year Annual departmental expenses Family Court of Australia 15,035 15,035 15,035 15,035 15,035 Federal Circuit Court of Australia 26,944 26,944 26,944 26,944 26,944 Family Court and Federal Circuit Court Administration 112, , , , ,129 Expenses not requiring appropriation in the budget year 2 49,161 49,328 49,528 49,550 49,550 Total programme expenses 204, , , , , Expenses not requiring appropriation in the budget year are made up of refund of fees. 2. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, resources provided free of charge, and liabilities assumed by related entities. Programme 1.1 deliverables The programme deliverables are reported separately under each of the programme components. Programme 1.1 key performance indicators The programme key performance indicators are reported separately under each of the programme components. 318

9 Component 1.1.1: Family Court of Australia Component objective The Family Court s objective is to support Australian families involved in complex family disputes by deciding matters according to the law, and promptly, courteously and effectively. This involves: the provision of decisions in complex family disputes for separating Australian couples and families through the determination of matters providing national coverage as the appellate court in family law matters. Component expenses Estimated Forward Forward Forward actual Budget estimate estimate estimate Annual administered expenses Expenses not requiring appropriation in the budget year Annual departmental expenses Family Court of Australia 15,035 15,035 15,035 15,035 15,035 Expenses not requiring appropriation in the budget year 2 9,417 9,417 9,417 9,417 9,417 Total programme expenses 24,552 24,552 24,552 24,552 24, Expenses not requiring appropriation in the budget year are made up of refund of fees. 2. Expenses not requiring appropriation in the budget year are made up of liabilities assumed by related entities. Component deliverables The Family Court s deliverables relate to judicial services outputs which are monitored and reviewed on an ongoing basis Estimated Forward Forward Forward Deliverables actual Budget estimate estimate estimate Final order finalisations 2,851 2,822 2,822 2,822 2,822 Interim order finalisations 3,338 3,367 3,396 3,410 3,425 Consent order finalisations 12,900 13,200 14,000 14,700 15,500 Other finalisations

10 Component key performance indicators The Family Court s key performance indicators focus on the court s ability to process matters in a timely manner Estimated Forward Forward Forward Key performance indicators actual Budget estimate estimate estimate Clearance rate (final orders) 100% 100% 100% 100% 100% Cases pending conclusion that are less than 12 months old 75% 75% 75% 75% 75% Reserved judgments are waiting less than three months after the conclusion of trial 75% 75% 75% 75% 75% Number of complaints as a percentage of applications received 1% 1% 1% 1% 1% Component 1.1.2: Federal Circuit Court of Australia Component objective The Federal Circuit Court provides a simple and accessible alternative to litigation in the Family Court and Federal Court. Where practical, parties are encouraged to resolve their disputes through dispute resolution and negotiation methods. Component expenses Estimated Forward Forward Forward actual Budget estimate estimate estimate Annual administered expenses Administered item Expenses not requiring appropriation in the budget year Annual departmental expenses Federal Circuit Court of Australia 26,944 26,944 26,944 26,944 26,944 Expenses not requiring appropriation in the budget year Total programme expenses 28,954 28,964 28,975 28,981 28, Expenses not requiring appropriation in the budget year are made up of refund of fees. 2. Expenses not requiring appropriation in the budget year are made up of liabilities assumed by related entities. 320

11 Component deliverables The Federal Circuit Court s deliverables relate to judicial service outputs which are monitored and reviewed on an ongoing basis Estimated Forward Forward Forward Deliverables actual Budget estimate estimate estimate Number of cases litigated and divorce cases processed 92,300 92,800 94,600 95,200 96,600 Component key performance indicators The Federal Circuit Court s key performance indicators focus on the court s ability to process matters in a timely manner Estimated Forward Forward Forward Key performance indicators actual Budget estimate estimate estimate Time taken from filing to disposition of final order applications is less than 12 months 90% 90% 90% 90% 90% Time taken from filing to disposition in all applications other than applications for final orders is less than six months 90% 90% 90% 90% 90% Matters resolved prior to trial 70% 70% 70% 70% 70% Component 1.1.3: Family Court and Federal Circuit Court Administration Component objective The objective of the Family Court and Federal Circuit Court Administration is to assist the courts to achieve their stated purpose by: maintaining an environment that enables judicial officers to make determinations providing effective and efficient registry services effectively and efficiently managing resources providing effective information and communication technologies. 321

12 Component expenses Estimated Forward Forward Forward actual Budget estimate estimate estimate Annual departmental expenses Family Court and Federal Circuit Court Administration 112, , , , ,129 Expenses not requiring appropriation in the budget year 1 38,808 38,975 39,175 39,197 39,197 Total programme expenses 151, , , , , Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, and resources provided free of charge. Component deliverables The Family Court and Federal Circuit Court Administration deliverables relate to family law services and the National Enquiry Centre and encompass core service standards Estimated Forward Forward Forward Deliverables actual Budget estimate estimate estimate Telephone enquiries served 275, , , , ,300 Counter enquiries served 152, , , , ,200 enquiries responded to 50,800 50,000 50,100 49,700 49,700 Component key performance indicators The Family Court and Federal Circuit Court Administration key performance indicators relate to family law services and the National Enquiry Centre and encompass core service standards Estimated Forward Forward Forward Key performance indicators actual Budget estimate estimate estimate National Enquiry Centre telephone enquiries answered within 90 seconds 80% 80% 80% 80% 80% Counter enquiries served within 20 minutes 75% 75% 75% 75% 75% enquiries responded to within two working days 80% 80% 80% 80% 80% Applications lodged processed within two working days 75% 75% 75% 75% 75% 322

13 Section 3: Explanatory tables and budgeted financial statements Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses, and special accounts. 3.1 EXPLANATORY TABLES Movement of administered funds between years The Family Court and Federal Circuit Court has not moved any administered funds between years Special accounts Special accounts provide a means to set aside and record amounts used for specified purposes. Special accounts can be created by a Finance Minister s Determination under the Financial Management and Accountability Act 1997 or under separate enabling legislation. Table shows the expected additions (receipts) and reductions (payments) for each account used by the Family Court and Federal Circuit Court. Table 3.1.2: Estimates of special account flows and balances Opening Closing balance Receipts Payments Adjustments balance Outcome Litigants Fund Special Account FMA Act s 20 (A) Total special accounts Budget estimate Total special accounts estimated actual (A) = Administered. 1. The purpose of this account is to be a holding account for client moneys paid as a surety following the issuance of court orders Australian Government Indigenous expenditure The Family Court and Federal Circuit Court has no Indigenous-specific expenses. 323

14 3.2 BUDGETED FINANCIAL STATEMENTS Differences in agency resourcing and financial statements The difference between the Family Court and Federal Circuit Court s agency resourcing table and financial statements is due to other gains. Other gains are not included in the agency resourcing table, but are included as revenue in the financial statements. These other gains are composed of resources received free of charge ($28.892m) and liabilities assumed by related entities ($10.353m), which represent notional revenue received by the courts that is recorded in the financial statements. This notional revenue is equally offset by notional expenditure in the financial statements Analysis of budgeted financial statements Budgeted departmental comprehensive income statement Revenue in for the Family Court and Federal Circuit Court has decreased from that reported in the Portfolio Additional Estimates Statements. The main reason for this is a reduction in section 31 revenue estimates ($0.260m) and the impact of the additional 0.25% efficiency dividend on appropriation revenue ($0.382m). Fluctuations due to a change in economic parameters have further contributed to the change in appropriation revenue in In accordance with budget operating rules, budgeted expenditure has been reduced in line with reduced revenue estimates, resulting in a break-even underlying result (that is, excluding depreciation and amortisation expenses) for the Family Court and Federal Circuit Court. Depreciation expenses for and beyond have been adjusted to better align with the Family Court and Federal Circuit Court s revised internal estimates. Minor variations over the budget and forward years are due to adjustments in wage and price indices. Budgeted departmental balance sheet The Family Court and Federal Circuit Court s net asset position for has decreased from that reported in the Portfolio Additional Estimates Statements. This is a result of an increase in budgeted depreciation and amortisation expenses in the budget and forward years. The increase reflects more closely the anticipated actual expense for the respective periods. Some categories within non-financial assets have also changed in line with the courts approved capital management plans. 324

15 3.2.3 Budgeted financial statements tables Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate EXPENSES Employee benefits 120, , , , ,870 Suppliers 72,648 71,214 69,956 68,732 69,605 Depreciation and amortisation 10,083 10,083 10,083 10,083 10,083 Finance costs Total expenses 203, , , , ,658 LESS: OWN-SOURCE INCOME Own-source revenue Sale of goods and rendering of services 1, Other Total own-source revenue 1,700 1,440 1,440 1,440 1,440 Gains Other gains 39,078 39,245 39,445 39,467 39,467 Total gains 39,078 39,245 39,445 39,467 39,467 Total own-source income 40,778 40,685 40,885 40,907 40,907 Net cost of (contribution by) services 162, , , , ,751 Revenue from government 152, , , , ,668 Surplus (deficit) attributable to the Australian Government (10,083) (10,083) (10,083) (10,083) (10,083) OTHER COMPREHENSIVE INCOME Changes in asset revaluation surplus Total other comprehensive income Total comprehensive income (loss) (10,083) (10,083) (10,083) (10,083) (10,083) Total comprehensive income (loss) attributable to the Australian Government (10,083) (10,083) (10,083) (10,083) (10,083) Note: Impact of net cash appropriation arrangements Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations Less depreciation/amortisation expenses previously funded through revenue appropriations 10,083 10,083 10,083 10,083 10,083 Total comprehensive income (loss) as per the statement of comprehensive income (10,083) (10,083) (10,083) (10,083) (10,083) Prepared on Australian Accounting Standards basis. 325

16 Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate ASSETS Financial assets Cash and cash equivalents 6,941 6,941 6,941 6,941 6,941 Trade and other receivables 23,736 23,736 23,736 23,736 23,736 Other financial assets Total financial assets 31,007 31,007 31,007 31,007 31,007 Non-financial assets Land and buildings 24,677 22,954 20,543 17,213 15,611 Property, plant and equipment 13,793 12,663 12,240 12,752 12,281 Intangibles 5,596 5,566 5,336 5,206 4,776 Inventories Other non-financial assets 1,692 1,692 1,692 1,692 1,692 Total non-financial assets 45,811 42,928 39,864 36,916 34,413 Total assets 76,818 73,935 70,871 67,923 65,420 LIABILITIES Payables Suppliers 4,694 4,694 4,694 4,694 4,694 Other payables 7,287 7,287 7,287 7,287 7,287 Total payables 11,981 11,981 11,981 11,981 11,981 Provisions Employee provisions 37,337 37,337 37,337 37,337 37,337 Other provisions 3,238 3,238 3,238 3,238 3,238 Total provisions 40,575 40,575 40,575 40,575 40,575 Total liabilities 52,556 52,556 52,556 52,556 52,556 Net assets 24,262 21,379 18,315 15,367 12,864 EQUITY Parent entity interest Contributed equity 33,562 40,762 47,781 54,916 62,496 Reserves 22,861 22,861 22,861 22,861 22,861 Retained surplus (accumulated deficit) (32,161) (42,244) (52,327) (62,410) (72,493) Total parent entity interest 24,262 21,379 18,315 15,367 12,864 Total equity 24,262 21,379 18,315 15,367 12,864 Prepared on Australian Accounting Standards basis. 326

17 Table 3.2.3: Departmental statement of changes in equity summary of movement (budget year ) Asset Contributed Retained revaluation equity/ Total earnings reserve capital equity $ 000 $ 000 $ 000 $ 000 Opening balance as at 1 July 2014 Balance carried forward from previous period (32,161) 22,861 33,562 24,262 Adjustment for changes in accounting policies Adjusted opening balance (32,161) 22,861 33,562 24,262 Comprehensive income Surplus (deficit) for the period (10,083) (10,083) Total comprehensive income (10,083) (10,083) Of which: Attributable to the Australian Government (10,083) (10,083) Transactions with owners Contributions by owners Departmental capital budget 7,200 7,200 Sub-total transactions with owners 7,200 7,200 Estimated closing balance as at 30 June 2015 (42,244) 22,861 40,762 21,379 Closing balance attributable to the Australian Government (42,244) 22,861 40,762 21,379 Prepared on Australian Accounting Standards basis. 327

18 Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate OPERATING ACTIVITIES Cash received Appropriations 145, , , , ,668 Sale of goods and rendering of services 1, Net GST received 4,867 4,867 4,867 4,867 4,867 Other Total cash received 151, , , , ,975 Cash used Employees 109, , , , ,517 Suppliers 37,766 42,422 40,964 39,718 40,591 Net GST paid 4,867 4,867 4,867 4,867 4,867 Total cash used 151, , , , ,975 Net cash from (used by) operating activities INVESTING ACTIVITIES Cash used Purchase of property, plant and equipment 8,358 7,200 7,019 7,135 7,580 Total cash used 8,358 7,200 7,019 7,135 7,580 Net cash from (used by) investing activities (8,358) (7,200) (7,019) (7,135) (7,580) FINANCING ACTIVITIES Cash received Contributed equity 8,358 7,200 7,019 7,135 7,580 Total cash received 8,358 7,200 7,019 7,135 7,580 Net cash from (used by) financing activities 8,358 7,200 7,019 7,135 7,580 Net increase (decrease) in cash held Cash and cash equivalents at the beginning of the reporting period 6,941 6,941 6,941 6,941 6,941 Cash and cash equivalents at the end of the reporting period 6,941 6,941 6,941 6,941 6,941 Prepared on Australian Accounting Standards basis. 328

19 Table 3.2.5: Departmental capital budget statement Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate NEW CAPITAL APPROPRIATIONS Capital budgets Bill 1 (DCB) 8,358 7,200 7,019 7,135 7,580 Total new capital appropriations 8,358 7,200 7,019 7,135 7,580 Provided for: Purchase of non-financial assets 8,358 7,200 7,019 7,135 7,580 Total items 8,358 7,200 7,019 7,135 7,580 PURCHASE OF NON-FINANCIAL ASSETS Funded by capital appropriation DCB 1 8,358 7,200 7,019 7,135 7,580 Total 8,358 7,200 7,019 7,135 7,580 RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE Total purchases 8,358 7,200 7,019 7,135 7,580 Total cash used to acquire assets 8,358 7,200 7,019 7,135 7,580 Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. 1. Does not include annual finance lease costs. Includes purchases from current and previous years DCBs. 329

20 Table 3.2.6: Statement of asset movements ( ) Other property, Computer plant & software & Buildings equipment intangibles Total $ 000 $ 000 $ 000 $ 000 As at 1 July 2014 Gross book value 42,026 27,783 13,222 83,031 Accumulated depreciation/ amortisation and impairment (17,349) (13,990) (7,626) (38,965) Opening net book balance 24,677 13,793 5,596 44,066 CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase appropriation ordinary annual services 1 3,080 2,720 1,400 7,200 Total additions 3,080 2,720 1,400 7,200 Other movements Depreciation/amortisation expense (4,803) (3,850) (1,430) (10,083) Total other movements (4,803) (3,850) (1,430) (10,083) As at 30 June 2015 Gross book value 45,106 30,503 14,622 90,231 Accumulated depreciation/ amortisation and impairment (22,152) (17,840) (9,056) (49,048) Closing net book balance 22,954 12,663 5,566 41,183 Prepared on Australian Accounting Standards basis. 1. Appropriation ordinary annual services refers to funding provided through Appropriation Bill (No. 1) for depreciation and amortisation expenses, departmental capital budgets or other operational expenses. 330

21 Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT Suppliers Other expenses Total expenses administered on behalf of government 1,174 1,184 1,195 1,201 1,210 LESS: OWN-SOURCE INCOME Own-source revenue Non-taxation revenue Other revenue 54,172 55,751 55,751 55,672 55,672 Total non-taxation revenue 54,172 55,751 55,751 55,672 55,672 Total own-source revenue administered on behalf of government 54,172 55,751 55,751 55,672 55,672 Total own-source income administered on behalf of government 54,172 55,751 55,751 55,672 55,672 Net cost of (contribution by) services (52,998) (54,567) (54,556) (54,471) (54,462) Surplus (deficit) 52,998 54,567 54,556 54,471 54,462 Total comprehensive income (loss) 52,998 54,567 54,556 54,471 54,462 Prepared on Australian Accounting Standards basis. Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate ASSETS Financial assets Cash and cash equivalents Trade and other receivables Total financial assets Total assets administered on behalf of government LIABILITIES Payables Suppliers Total payables Total liabilities administered on behalf of government Net assets/(liabilities) Prepared on Australian Accounting Standards basis. 331

22 Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate OPERATING ACTIVITIES Cash received Other 54,172 55,751 55,751 55,672 55,672 Total cash received 54,172 55,751 55,751 55,672 55,672 Cash used Suppliers Other Total cash used 1,174 1,184 1,195 1,201 1,210 Net cash from (used by) operating activities 52,998 54,567 54,556 54,471 54,462 Net increase (decrease) in cash held 52,998 54,567 54,556 54,471 54,462 Cash and cash equivalents at the beginning of the reporting period Cash from Official Public Account for: Appropriations Cash to Official Public Account for: Transfers to other entities (Finance whole of government) 53,872 55,451 55,451 55,372 55,372 Cash and cash equivalents at the end of the reporting period Prepared on Australian Accounting Standards basis Notes to the financial statements Basis of accounting The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Finance Minister s Orders, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board. Departmental Revenue from government Appropriations for departmental programmes (adjusted for any formal additions and reductions) are recognised as revenue, except for certain amounts which relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts. Income resources received free of charge Resources received free of charge are recorded as either revenue or gains depending on their nature, that is, whether they have been generated in the course of ordinary activities. 332

23 Employee expenses Employee expenses consist of wages and salaries, superannuation, leave and other entitlements, separations and redundancies and other employee benefits. Supplier expenses Supplier expenses consist of administrative expenses including operating lease rentals and supply of goods and services to the Family Court and Federal Circuit Court. Assets Assets are made up of cash, receivables, prepayments, intangibles (computer software), inventories, land and buildings, infrastructure, plant and equipment. Liabilities The Family Court and Federal Circuit Court s liabilities are made up of employee salaries, superannuation and leave entitlements, property lease make-good provisions and amounts owed to creditors. Administered Administered cash transfers to and from Official Public Account Revenue collected by the Family Court and Federal Circuit Court for use by the government rather than the Family Court and Federal Circuit Court is administered revenue. Collections are transferred to the Official Public Account maintained by the Department of Finance and Deregulation. Conversely, cash is drawn from the Official Public Account to make payments under parliamentary appropriation on behalf of government. These transfers to and from the Official Public Account are adjustments to the administered cash held by the Family Court and Federal Circuit Court on behalf of the government and reported as such in the statement of cash flows. Revenue All administered revenues are revenues relating to the core operating activities performed by the Family Court and Federal Circuit Court on behalf of the Australian Government. Fees are charged for access to the Family Court and Federal Circuit Court s services. Administered fee revenue is recognised when an application for service is lodged with the Family Court and Federal Circuit Court. It is recognised at its nominal amount. Collectability of debts is reviewed at balance date. Allowances are made when collection of a debt is no longer probable. 333

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