Family Court and Federal Circuit Court

Family Court and Federal Circuit Court

Section 1: Entity overview and resources

1.1Strategic direction

The strategic direction statement for the Family Court and Federal Circuit Court can be found in the 2014–15 Portfolio Budget Statements. There has been no change to the Family Court and Federal Circuit Court’s strategic direction as a result of Additional Estimates.

1.2Entity resource statement

The entity resource statement details the resourcing for the Family Court and Federal Circuit Court at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2014–15 budget year, including variations through Appropriation Bill No.3.

Table 1.1: Entity resource statement—additional estimates for 2014–15 as at Additional Estimates February 2015

Total
Estimate / Proposed / estimate at / Total
as at / Additional / Additional / available
Budget / + / Estimates / = / Estimates / appropriation
2014–15 / 2014–15 / 2014–15 / 2013–14
$’000 / $’000 / $’000 / $’000
ORDINARY ANNUAL
SERVICES(1)
Departmental appropriation
Prior year departmental
appropriation(2) / 29,837 / (6,454) / 23,383 / 1,238
Departmental appropriation(3) / 156,051 / 532 / 156,583 / 181,778
s 74 retained revenue receipts(4) / 1,440 / 150 / 1,590 / 3,271
Total / 187,328 / (5,772) / 181,556 / 186,287
Administered expenses
Outcome 1 / 884 / – / 884 / 189
Total / 884 / – / 884 / 189
Total ordinary annual services / 188,212 / (5,772) / 182,440 / 186,476
Total available annual
appropriations / 188,212 / (5,772) / 182,440 / 186,476
SPECIAL APPROPRIATIONS
Special appropriations limited
by criteria/entitlement
Public Governance, Performance
and Accountability Act 2013 s 77(5) / 300 / – / 300 / 309
Total special appropriations / 300 / – / 300 / 309
Total appropriations excluding
special accounts / 188,512 / (5,772) / 182,740 / 186,785
SPECIAL ACCOUNTS
Opening balance(6) / – / – / – / –
Appropriation receipts / – / – / – / –
Total special accounts / – / – / – / –
Total net resourcing for entity / 188,512 / (5,772) / 182,740 / 186,785

All figures are GST exclusive.

(1) Appropriation Act (No. 1) 2014–15 and Appropriation Bill (No. 3) 2014–15.

(2) Estimated adjusted balance carried forward from previous year for annual appropriations. Reductions in prior year appropriations reflect reduced appropriations receivable arising from payments of expenditure accrued in the prior year.

(3) Includes an amount of $7.900m in 2014–15 for the departmental capital budget (seeTable 3.2.5 forfurther details). For accounting purposes this amount has been designated as ‘contributions by owners’.

(4) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

(5) Repayments not provided for under other appropriations.Amounts received on or before 30 June 2014 were repaid under section 28 of the Financial Management and Accountability Act 1997.

(6) Estimated opening balance for special accounts (less ‘special public money’ held in an accountsuch as a Services for Other Entities andTrust Moneys Special Account). For further information on special accounts see Table 3.1.1.

1.3Entity measures table

Table 1.2 summarises new government measures taken since the 2014–15 Budget.

Table 1.2: Entity 2014–15 measures since Budget

2014–15 / 2015–16 / 2016–17 / 2017–18
Programme / $’000 / $’000 / $’000 / $’000
Expense measures
Communications and Public Affairs Functions—targeted savings / 1.1
Departmental expenses / (18) / (36) / (36) / (36)
Total expense measures / (18) / (36) / (36) / (36)

Prepared on a Government Finance Statistics (fiscal) basis.

1.4Additional estimates and variations

The following tables detail the changes to the resourcing for the Family Court and Federal Circuit Court at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the
2014–15 Budget in Appropriation Bill No.3. Table 1.4 details additional estimates
or variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2014–15 Budget

Programme / 2014–15 / 2015–16 / 2016–17 / 2017–18
impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Decrease in estimates (departmental)
Communications and Public Affairs Functions—targeted savings / 1.1 / (18) / (36) / (36) / (36)
Net impact on estimates
for Outcome 1 (departmental) / (18) / (36) / (36) / (36)

Table 1.4: Additional estimates and variations to outcomes from other variations

Programme / 2014–15 / 2015–16 / 2016–17 / 2017–18
impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Increase in estimates (departmental)
Movement of capital from forward years
to current year—departmental capital
budget / 1.1 / 700 / – / – / –
Decrease in estimates (departmental)
Changes in wage and price indices(1) / 1.1 / – / (217) / (213) / (324)
Internet-based network connection services panel arrangement—savings / 1.1 / (150) / (200) / (200) / (50)
Movement of capital from forward years
to current year—departmental capital
budget / 1.1 / – / – / – / (350)
Net impact on estimates
for Outcome 1 (departmental) / 550 / (417) / (413) / (724)

(1) Values shown comprise appropriation revenue adjustments of $0.704m and departmental capital budget adjustments of $0.050m across the forward years. These amounts have been consolidated into a single line item for internal consistency and to improve readability.

1.5Breakdown of additional estimates by appropriation bill

Table 1.5 details the additional estimates sought for the Family Court and Federal Circuit Court through Appropriation Bill No.3. The Family Court and Federal Circuit Court has no additional estimates through Appropriation Bill No.4.

Table 1.5: Appropriation Bill (No. 3) 2014–15

2013–14 / 2014–15 / 2014–15 / Additional / Reduced
Available(1) / Budget / Revised / Estimates / Estimates
$’000 / $’000 / $’000 / $’000 / $’000
ADMINISTERED ITEMS
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 / 189 / 884 / 884 / – / –
Total administered / 189 / 884 / 884 / – / –
DEPARTMENTAL PROGRAMMES
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 / 181,778 / 156,051 / 156,583 / 700 / (168)
Total departmental / 181,778 / 156,051 / 156,583 / 700 / (168)
Total administered and
departmental / 181,967 / 156,935 / 157,467 / 700 / (168)

(1) 2013–14 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

Section 2: Revisions to outcomes and planned performance

2.1Outcome and performance information

There are no changes to the Family Court and Federal Circuit Court’s outcome and performance information as reported in the 2014–15 Portfolio Budget Statements.

Outcome 1
Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2014–15 Portfolio Budget Statements.

Table 2.1: Budgeted expenses for Outcome 1

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 / 2014–15
2013–14 / Revised
Actual / estimated
expenses / expenses
$’000 / $’000
Programme 1.1: Family Court and Federal Circuit Court
Administered expenses
Ordinary annual services (Appropriation Act No. 1 & Bill No. 3)(1) / 189 / 884
Expenses not requiring appropriation in the budget year(2) / 632 / –
Special appropriations(3) / 283 / 300
Departmental expenses
Departmental appropriation(4) / 155,213 / 150,273
Expenses not requiring appropriation in the budget year(5) / 50,167 / 49,385
Total expenses for Outcome 1 / 206,484 / 200,842
2013–14 / 2014–15
Average staffing level (number) / 786 / 766

(1) Ordinary annual services include appropriation for primary dispute resolution.

(2) Expenses not requiring appropriation in the budget year are made up of bad and doubtful debts.

(3)Special appropriations consist of refunds of fees paid under section 77 of the Public Governance, Performance and Accountability Act 2013.

(4) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 & Bill No. 3)’ and ‘s74 retained revenue receipts’.

(5) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $9.963m, liabilities assumed by related entities of $10.638m and resources received free of charge of $28.784m.

Programme 1.1 expenses

2014–15 / 2015–16 / 2016–17 / 2017–18
2013–14 / Revised / Forward / Forward / Forward
Actual / budget / year 1 / year 2 / year 3
$’000 / $’000 / $’000 / $’000 / $’000
Annual administered expenses
Administered item / 189 / 884 / 893 / 899 / 907
Expenses not requiring appropriation in
the budget year(1) / 632 / – / – / – / –
Special appropriations
Public Governance, Performance
and Accountability Act 2013s 77(2) / 283 / 300 / 300 / 300 / 300
Annual departmental expenses
Family Court of Australia / 14,860 / 15,035 / 15,035 / 15,035 / 15,035
Federal Circuit Court of Australia / 23,899 / 26,944 / 26,944 / 26,944 / 26,944
Family Court and Federal Circuit Court
Administration / 116,454 / 108,294 / 105,221 / 103,377 / 104,291
Expenses not requiring appropriation in
the budget year(3) / 50,167 / 49,385 / 49,300 / 49,322 / 49,322
Total programme expenses / 206,484 / 200,842 / 197,693 / 195,877 / 196,799

(1) Expenses not requiring appropriation in the budget year are made up of bad and doubtful debts.

(2) Special appropriations consist of payments for refunds of fees.

(3) Expenses not requiring appropriation in the budget year are made up ofdepreciation and amortisation expenses, liabilities assumed by related entities, and resources received free of charge.

Programme 1.1 component expenses

2014–15 / 2015–16 / 2016–17 / 2017–18
2013–14 / Revised / Forward / Forward / Forward
Actual / budget / year 1 / year 2 / year 3
$’000 / $’000 / $’000 / $’000 / $’000
Component 1.1.1
Annual administered expenses
Expenses not requiring appropriation in
the budget year(1) / 211 / – / – / – / –
Special appropriations
Public Governance, Performance
and Accountability Act 2013s 77(2) / 94 / 100 / 100 / 100 / 100
Annual departmental expenses
Family Court of Australia / 14,860 / 15,035 / 15,035 / 15,035 / 15,035
Expenses not requiring appropriation in
the budget year(3) / 9,431 / 9,702 / 9,417 / 9,417 / 9,417
Total component expenses / 24,596 / 24,837 / 24,552 / 24,552 / 24,552
Component 1.1.2
Annual administered expenses
Administered item / 189 / 884 / 893 / 899 / 907
Expenses not requiring appropriation in
the budget year(1) / 421 / – / – / – / –
Special appropriations
Public Governance, Performance
and Accountability Act 2013s 77(2) / 189 / 200 / 200 / 200 / 200
Annual departmental expenses
Federal Circuit Court of Australia / 23,899 / 26,944 / 26,944 / 26,944 / 26,944
Expenses not requiring appropriation in
the budget year(3) / 927 / 936 / 936 / 936 / 936
Total component expenses / 25,625 / 28,964 / 28,973 / 28,979 / 28,987
Component1.1.3
Annual departmental expenses
Family Court and Federal Circuit Court
Administration / 116,454 / 108,294 / 105,221 / 103,377 / 104,291
Expenses not requiring appropriation in
the budget year(4) / 39,809 / 38,747 / 38,947 / 38,969 / 38,969
Total component expenses / 156,263 / 147,041 / 144,168 / 142,346 / 143,260
Total programme expenses / 206,484 / 200,842 / 197,693 / 195,877 / 196,799

(1) Expenses not requiring appropriation in the budget year are made up of bad and doubtful debts.

(2)Special appropriations consist of payments for refunds of fees.

(3) Expenses not requiring appropriation in the budget year are made up of liabilities assumed by related entities.

(4) Expenses not requiring appropriation in the budget year are made up ofdepreciation and amortisation expenses and resources received free of charge.

Section 3: Explanatory tables and budgeted financial statements

3.1Explanatory tables

Estimates of special account flows

Special accounts provide a means to set aside and record amounts used for specified purposes. Table 3.1.1 shows the expected additions (receipts) and reductions (payments) for each account used by the Family Court and Federal Circuit Court. The corresponding table in the 2014–15 Portfolio Budget Statements is Table 3.1.2.

Table 3.1.1: Estimates of special account flows and balances

Opening / Closing
balance / Receipts / Payments / balance
2014–15 / 2014–15 / 2014–15 / 2014–15
2013–14 / 2013–14 / 2013–14 / 2013–14
Outcome / $’000 / $’000 / $’000 / $’000
Litigants’ Fund Special Account—
Public Governance, Performance and / 1 / 548 / 600 / 600 / 548
Accountability Act 2013 s 78 (A)(1) / 1 / 309 / 1,540 / 1,301 / 548
Total special accounts
2014–15 Budget estimate / 548 / 600 / 600 / 548
Total special accounts
2013–14 actual / 309 / 1,540 / 1,301 / 548

(A) = Administered.

(1) The purpose of this account is to be a holding account for client money paid as a surety following the issuance of court orders.

3.2Budgeted financial statements

3.2.1Analysis of budgeted financial statements
Departmental

The Family Court and Federal Circuit Court’s budgeted departmental income statement has been updated:

•to reflect the 2013–14 actual operating result (a total comprehensive gain of $7.581m). The Family Court of Australia and Federal Circuit Court of Australia were merged into a single prescribed agency from 1 July 2013. The pre-merger appropriations receivable balance of $19.429m remaining from prior year appropriations for these entities was reappropriated at additional estimates in May2014 and was required to be included in the courts’ revenue for 2013–14. These prior year appropriations have therefore been recognised in the courts’ operating result for 2013–14 and have resulted in the courts achieving an operating surplus for the year

•to reflect savings from the internet-based network connection services panel arrangement of $0.600m across the forward years

•to reflect savings from reduced funding of communications functions of $0.126m across the forward years

•for indexation fluctuations across the forward years.

The Family Court and Federal Circuit Court’s budgeted departmental balance sheet has been updated:

•to reflect the impact of the closing balances from 2013–14

•for adjustments to the departmental capital budget (impacting asset purchases) moving $0.700m from the forward years into 2014–15.

Administered

The Family Court and Federal Circuit Court’s schedule of budgeted income and expenses administered on behalf of government and schedule of budgeted assets and liabilities administered on behalf of government have been updated for the results and closing balances from 2013–14. This update has had a flow-through impact on the schedule of budgeted assets and liabilities administered on behalf of government across the forward estimates.

3.2.2Budgeted financial statements
Departmental

Table 3.2.1: Budgeted departmental comprehensive income statement (showing net cost of services) for the period ended 30 June

Revised / Forward / Forward / Forward
Actual / budget / estimate / estimate / estimate
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
EXPENSES
Employee benefits / 119,757 / 118,329 / 117,103 / 116,407 / 116,399
Suppliers / 74,076 / 71,261 / 69,329 / 68,203 / 69,125
Depreciation and amortisation / 11,203 / 9,963 / 9,963 / 9,963 / 9,963
Finance costs / 142 / 105 / 105 / 105 / 105
Write-down and impairment of assets / 1 / – / – / – / –
Losses from asset sales / 201 / – / – / – / –
Total expenses / 205,380 / 199,658 / 196,500 / 194,678 / 195,592
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 1,256 / 990 / 990 / 990 / 990
Other revenue / 628 / 600 / – / – / –
Total own-source revenue / 1,884 / 1,590 / 990 / 990 / 990
Gains
Other gains / 38,964 / 39,422 / 39,337 / 39,359 / 39,359
Total gains / 38,964 / 39,422 / 39,337 / 39,359 / 39,359
Total own-source income / 40,848 / 41,012 / 40,327 / 40,349 / 40,349
Net cost of (contribution by)
services / 164,532 / 158,646 / 156,173 / 154,329 / 155,243
Revenue from government / 172,113 / 148,683 / 146,210 / 144,366 / 145,280
Surplus (deficit) / 7,581 / (9,963) / (9,963) / (9,963) / (9,963)
OTHER COMPREHENSIVE INCOME
Items not subject to subsequent
reclassification to profit or loss
Changes in asset revaluation surplus / – / – / – / – / –
Total other comprehensive income / – / – / – / – / –
Total comprehensive income (loss) / 7,581 / (9,963) / (9,963) / (9,963) / (9,963)
Note: Impact of net cash appropriation arrangements
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
Total comprehensive income (loss)
excluding depreciation/amortisation
expenses previously funded through
revenue appropriations / 18,784 / – / – / – / –
Less depreciation/amortisation expenses
previously funded through revenue
appropriations / 11,203 / 9,963 / 9,963 / 9,963 / 9,963
Total comprehensive income (loss)
as per the statement of
comprehensive income / 7,581 / (9,963) / (9,963) / (9,963) / (9,963)

Prepared on Australian Accounting Standards basis.

Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

Revised / Forward / Forward / Forward
Actual / budget / estimate / estimate / estimate
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS
Financial assets
Cash and cash equivalents / 1,238 / 1,238 / 1,238 / 1,238 / 1,238
Trade and other receivables / 22,145 / 22,145 / 22,145 / 22,145 / 22,145
Total financial assets / 23,383 / 23,383 / 23,383 / 23,383 / 23,383
Non-financial assets
Land and buildings / 25,023 / 24,490 / 22,555 / 19,701 / 18,217
Property, plant and equipment / 14,049 / 12,779 / 12,216 / 12,588 / 11,977
Intangibles / 5,562 / 5,302 / 4,842 / 4,482 / 3,822
Inventories / 73 / 73 / 73 / 73 / 73
Other non-financial assets / 1,844 / 1,844 / 1,844 / 1,844 / 1,844
Total non-financial assets / 46,551 / 44,488 / 41,530 / 38,688 / 35,933
Total assets / 69,934 / 67,871 / 64,913 / 62,071 / 59,316
LIABILITIES
Payables
Suppliers / 2,395 / 2,395 / 2,395 / 2,395 / 2,395
Other payables / 2,412 / 2,412 / 2,412 / 2,412 / 2,412
Total payables / 4,807 / 4,807 / 4,807 / 4,807 / 4,807
Interest-bearing liabilities
Leases / 3,321 / 3,321 / 3,321 / 3,321 / 3,321
Total interest-bearing liabilities / 3,321 / 3,321 / 3,321 / 3,321 / 3,321
Provisions
Employee provisions / 36,985 / 36,985 / 36,985 / 36,985 / 36,985
Other provisions / 3,371 / 3,371 / 3,371 / 3,371 / 3,371
Total provisions / 40,356 / 40,356 / 40,356 / 40,356 / 40,356
Total liabilities / 48,484 / 48,484 / 48,484 / 48,484 / 48,484
Net assets / 21,450 / 19,387 / 16,429 / 13,587 / 10,832
EQUITY
Parent entity interest
Contributed equity / 33,562 / 41,462 / 48,467 / 55,588 / 62,796
Reserves / 22,864 / 22,864 / 22,864 / 22,864 / 22,864
Retained surplus (accumulated deficit) / (34,976) / (44,939) / (54,902) / (64,865) / (74,828)
Total parent entity interest / 21,450 / 19,387 / 16,429 / 13,587 / 10,832
Total equity / 21,450 / 19,387 / 16,429 / 13,587 / 10,832

Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2014–15)

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 / (34,976) / 22,864 / 33,562 / 21,450
Adjustment for changes in
accounting policies / – / – / – / –
Adjusted opening balance / (34,976) / 22,864 / 33,562 / 21,450
Comprehensive income
Surplus (deficit) for the period / (9,963) / – / – / (9,963)
Total comprehensive income / (9,963) / – / – / (9,963)
Of which:
Attributable to the Australian
Government / (9,963) / – / – / (9,963)
Transactions with owners
Contributions by owners
Departmental capital budget / – / – / 7,900 / 7,900
Sub-total transactions with owners / – / – / 7,900 / 7,900
Estimated closing balance
as at 30 June 2015 / (44,939) / 22,864 / 41,462 / 19,387

Prepared on Australian Accounting Standards basis.

Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

Revised / Forward / Forward / Forward
Actual / budget / estimate / estimate / estimate
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
OPERATING ACTIVITIES
Cash received
Appropriations / 154,120 / 148,683 / 146,111 / 144,366 / 145,280
Sale of goods and rendering of services / 3,436 / 990 / 990 / 990 / 990
Net GST received / 4,593 / 4,867 / 4,867 / 4,867 / 4,867
Other / – / 600 / – / – / –
Total cash received / 162,149 / 155,140 / 151,968 / 150,223 / 151,137
Cash used
Employees / 108,740 / 107,691 / 106,651 / 106,054 / 106,046
Suppliers / 59,127 / 42,582 / 40,450 / 39,302 / 40,224
Net GST paid / – / 4,867 / 4,867 / 4,867 / 4,867
Total cash used / 167,867 / 155,140 / 151,968 / 150,223 / 151,137
Net cash from (used by)
operating activities / (5,718) / – / – / – / –
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment / 16 / – / – / – / –
Total cash received / 16 / – / – / – / –
Cash used
Purchase of property, plant,
equipment and intangibles / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Total cash used / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Net cash from (used by)
investing activities / (6,865) / (7,900) / (7,005) / (7,121) / (7,208)
FINANCING ACTIVITIES
Cash received
Contributed equity / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Total cash received / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Net cash from (used by)
financing activities / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Net increase (decrease)
in cash held / (5,702) / – / – / – / –
Cash and cash equivalents at the
beginning of the reporting period / 6,940 / 1,238 / 1,238 / 1,238 / 1,238
Cash and cash equivalents at the
end of the reporting period / 1,238 / 1,238 / 1,238 / 1,238 / 1,238

Prepared on Australian Accounting Standards basis.

Table 3.2.5:Departmental capital budget statement

Revised / Forward / Forward / Forward
Actual / budget / estimate / estimate / estimate
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
NEW CAPITAL APPROPRIATIONS
Capital budget—Act No. 1 (DCB) / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Total new capital appropriations / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Provided for:
Purchase of non-financial assets / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Total items / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriation—DCB(1) / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Total amount spent / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases / 6,881 / 7,900 / 7,005 / 7,121 / 7,208
Total cash used to
acquire assets / 6,881 / 7,900 / 7,005 / 7,121 / 7,208

Consistent with information contained in the statement of asset movements and the budgeted statement of cash flows.

DCB = departmental capital budget.

(1) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

Table 3.2.6: Statement of asset movements (2014–15)

Other
property, / Computer
plant & / software &
Buildings / equipment / intangibles / Total
$’000 / $’000 / $’000 / $’000
As at 1 July 2014
Gross book value / 30,226 / 18,456 / 13,057 / 61,739
Accumulated depreciation/
amortisation and impairment / (5,203) / (4,407) / (7,495) / (17,105)
Opening net book balance / 25,023 / 14,049 / 5,562 / 44,634
CAPITAL ASSET ADDITIONS
Estimated expenditure on
new or replacement assets
By purchase—appropriation
ordinary annual services(1) / 3,780 / 2,720 / 1,400 / 7,900
Total additions / 3,780 / 2,720 / 1,400 / 7,900
OTHER MOVEMENTS
Depreciation/amortisation expense / (4,313) / (3,990) / (1,660) / (9,963)
Total other movements / (4,313) / (3,990) / (1,660) / (9,963)
As at 30 June 2015
Gross book value / 34,006 / 21,176 / 14,457 / 69,639
Accumulated depreciation/
amortisation and impairment / (9,516) / (8,397) / (9,155) / (27,068)
Closing net book balance / 24,490 / 12,779 / 5,302 / 42,571

Prepared on Australian Accounting Standards basis.

(1) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No.1) 2014–15 and Appropriation Bill (No. 3) 2014–15 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

Administered

Table 3.2.7: Schedule of budgeted income and expenses administered on behalf ofgovernment (for the period ended 30 June)

Revised / Forward / Forward / Forward
Actual / budget / estimate / estimate / estimate
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Suppliers / 189 / 884 / 893 / 899 / 907
Write-down and impairment of assets / 632 / – / – / – / –
Other expenses / 283 / 300 / 300 / 300 / 300
Total expenses administered
on behalf of government / 1,104 / 1,184 / 1,193 / 1,199 / 1,207
LESS:
OWN-SOURCE INCOME
Non-taxation revenue
Other revenue / 55,138 / 55,751 / 55,751 / 55,672 / 55,672
Total non-taxation revenue / 55,138 / 55,751 / 55,751 / 55,672 / 55,672
Total own-source income
administered on behalf of
government / 55,138 / 55,751 / 55,751 / 55,672 / 55,672
Net cost of (contribution by)
services / (54,034) / (54,567) / (54,558) / (54,473) / (54,465)
Surplus (deficit) / 54,034 / 54,567 / 54,558 / 54,473 / 54,465
Total comprehensive income (loss) / 54,034 / 54,567 / 54,558 / 54,473 / 54,465

Prepared on Australian Accounting Standards basis.

Table3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)

Revised / Forward / Forward / Forward
Actual / budget / estimate / estimate / estimate
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Cash and cash equivalents / 203 / 203 / 203 / 203 / 203
Trade and other receivables / 736 / 736 / 736 / 736 / 736
Total financial assets / 939 / 939 / 939 / 939 / 939
Total assets administered
on behalf of government / 939 / 939 / 939 / 939 / 939
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Total liabilities administered
on behalf of government / – / – / – / – / –
Net assets/(liabilities) / 939 / 939 / 939 / 939 / 939

Prepared on Australian Accounting Standards basis.

Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)

Revised / Forward / Forward / Forward
Actual / budget / estimate / estimate / estimate
2013–14 / 2014–15 / 2015–16 / 2016–17 / 2017–18
$’000 / $’000 / $’000 / $’000 / $’000
OPERATING ACTIVITIES
Cash received
Other / 54,384 / 55,751 / 55,751 / 55,672 / 55,672
Total cash received / 54,384 / 55,751 / 55,751 / 55,672 / 55,672
Cash used
Suppliers / 207 / 884 / 893 / 899 / 907
Other / 309 / 300 / 300 / 300 / 300
Total cash used / 516 / 1,184 / 1,193 / 1,199 / 1,207
Net cash from (used by)
operating activities / 53,868 / 54,567 / 54,558 / 54,473 / 54,465
Net increase (decrease) in
cash held / 53,868 / 54,567 / 54,558 / 54,473 / 54,465
Cash and cash equivalents at the
beginning of the reporting period / 165 / 203 / 203 / 203 / 203
Cash from Official Public Account for:
Appropriations / 517 / 884 / 893 / 899 / 907
Cash to Official Public Account for:
Transfers to other entities
(Finance—whole of government) / (54,347) / (55,451) / (55,451) / (55,372) / (55,372)
Cash and cash equivalents at the
end of the reporting period / 203 / 203 / 203 / 203 / 203

Prepared on Australian Accounting Standards basis.