Federal Magistrates Court of Australia
Federal Magistrates Court of Australia
Section 1: Agency overview and resources
1.1Strategic direction
The strategic direction statement for the Federal Magistrates Court of Australia can be found in the 2011–12 Portfolio Budget Statements. There are no changes to the Federal Magistrates Court’s strategic direction as a result of Additional Estimates.
1.2Agency resource statement
The agency resource statement details the resourcing for the Federal Magistrates Court at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2011–12 budget year, including variations through Appropriation BillNo.3.
Table 1.1: Agency resource statement—additional estimates for 2011–12 as at Additional Estimates,February 2012
TotalProposed / estimate at / Total
Estimate as / Additional / Additional / available
at Budget / + / Estimates / = / Estimates / appropriation
2011–12 / 2011–12 / 2011–12 / 2010–11
$’000 / $’000 / $’000 / $’000
ORDINARY ANNUAL SERVICES1
Departmental appropriation
Prior year departmental
appropriation2 / 10,598 / – / 10,598 / 9,665
Departmental appropriation / 52,025 / 1,513 / 53,538 / 21,885
s 30 relevant agency receipts3 / – / – / – / 17
s 31 relevant agency receipts4 / – / – / – / 33,590
Total / 62,623 / 1,513 / 64,136 / 65,157
Administered expenses
Outcome 1 / 878 / – / 878 / 859
Total / 878 / – / 878 / 859
Total ordinary annual services / 63,501 / 1,513 / 65,014 / 66,016
Total available annual
appropriations / 63,501 / 1,513 / 65,014 / 66,016
SPECIAL ACCOUNTS
Opening balance / – / – / – / –
Receipts / – / – / – / –
Total special accounts / – / – / – / –
Total net resourcing for agency / 63,501 / 1,513 / 65,014 / 66,016
All figures are GST exclusive.
1. Appropriation Bills (No. 1 & No. 3) 2011–12.
2. Estimated adjusted balance carried forward from previous year for annual appropriations.
3. Section 30relevant agency receipts—estimate.
4. Section 31 relevant agency receipts—estimate.
1.3Agency measures table
Table 1.2 summarises new government measures taken since the 2011–12 Budget. The table shows new capital measures, with the affected program identified.
Table 1.2: Agency 2011–12measures since Budget
2011–12 / 2012–13 / 2013–14 / 2014–15Program / $’000 / $’000 / $’000 / $’000
Capital measures
Departmental capital budgets—savings / 1.1
Departmental capital / – / (24) / (60) / (202)
Total capital measures / – / (24) / (60) / (202)
Prepared on a Government Finance Statistics (fiscal) basis.
1.4Additional estimates and variations
The following tables detail the changes to the resourcing for the Federal Magistrates Court at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2011–12 Budget. 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 2011–12 Budget
Program / 2011–12 / 2012–13 / 2013–14 / 2014–15impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Decrease in estimates (departmental)
Departmental capital budgets—savings / 1.1 / – / (24) / (60) / (202)
Net impact on estimates
for Outcome 1 (departmental) / – / (24) / (60) / (202)
Table 1.4: Additional estimates and variations to outcomes from other variations
Program / 2011–12 / 2012–13 / 2013–14 / 2014–15impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Increase in estimates (departmental)
Supplementation for judicial and related offices salary increases (Remuneration Tribunal Determinations 2011/05 and 2011/10) / 1.1 / 1,220 / 991 / 978 / 966
Changes in wage and price indices / 1.1 / – / 28 / 57 / 28
Realignment of judicial officers—transfer from Family Court to Federal Magistrates Court / 1.1 / 293 / 708 / 713 / 718
Creation of departmental capital budget / 1.1 / – / 120 / 302 / 1,009
Decrease in estimates (departmental)
Creation of departmental capital budget—reduce operating appropriations1 / 1.1 / – / (477) / (476) / (476)
Net impact on estimates
for Outcome 1 (departmental) / 1,513 / 1,370 / 1,574 / 2,245
1. See section 3.2.1.
1.5Breakdown of additional estimates by appropriation bill
Table 1.5 details the additional estimates sought for the Federal Magistrates Court through Appropriation Bill No.3. The Federal Magistrates Court has no additional estimates through Appropriation Bill No.4.
Table 1.5: Appropriation Bill (No. 3) 2011–12
2010–11 / 2011–12 / 2011–12 / Additional / ReducedAvailable1 / Budget / Revised / Estimates / Estimates
$’000 / $’000 / $’000 / $’000 / $’000
DEPARTMENTAL PROGRAMS
Outcome 1
To provide the Australian community with a simple and accessible forum for the resolution of less complex disputes within the jurisdiction of the Federal Magistrates Court
of Australia / 21,885 / 52,025 / 53,538 / 1,513 / –
Total departmental / 21,885 / 52,025 / 53,538 / 1,513 / –
1. 2010–11 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 agency resources and planned performance
2.1Outcomes and performance information
There are no changes to the Federal Magistrates Court’s outcome and performance information as reported in the 2011–12 Portfolio Budget Statements.
Outcome 1
Outcome 1 strategy
There are no changes to the strategy for Outcome 1 as reported in the 2011–12 Portfolio Budget Statements.
Table 2.1: Budgeted expenses and resources for Outcome 1
Outcome 1: To provide the Australian community with a simple and accessible forum for the resolution of less complex disputes within the jurisdiction of the Federal Magistrates Court of Australia / 2011–122010–11 / Revised
Actual / estimated
expenses / expenses
$’000 / $’000
Program 1.1: Provision of a Federal Magistrates Court
Administered expenses
Ordinary annual services (Appropriation Bill No.1) / 241 / 878
Departmental expenses
Departmental appropriation1 / 58,111 / 53,493
Expenses not requiring appropriation in the budget year2 / 38,289 / 42,870
Total expenses for Outcome 1 / 96,641 / 97,241
2010–11 / 2011–12
Average staffing level (number) / 219 / 234
1. Departmental appropriation combines ‘Ordinary annual services (Appropriation Bills No. 1 & No. 3)’ and ‘Revenue from independent sources (s 31)’.
2. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $1.081m, liabilities assumed by related entities of $0.695m and resources received free of charge of $41.094m.
Program 1.1 expenses
2011–12 / 2012–13 / 2013–14 / 2014–152010–11 / Revised / Forward / Forward / Forward
Actual / budget / year 1 / year 2 / year 3
$’000 / $’000 / $’000 / $’000 / $’000
Annual administered expenses
Primary dispute resolution / 241 / 878 / 879 / 880 / 893
Annual departmental expenses / 58,111 / 53,493 / 53,176 / 53,778 / 53,506
Expenses not requiring appropriation in
the budget year1 / 38,289 / 42,870 / 42,940 / 43,061 / 43,178
Total program expenses / 96,641 / 97,241 / 96,995 / 97,719 / 97,577
1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, liabilities assumed by related entities 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 Federal Magistrates Court. The corresponding table in the 2011–12 Portfolio Budget Statements is Table 3.1.2.
Table 3.1.1: Estimates of special account flows
Opening / Closingbalance / Receipts / Payments / Adjustments / balance
2011–12 / 2011–12 / 2011–12 / 2011–12 / 2011–12
2010–11 / 2010–11 / 2010–11 / 2010–11 / 2010–11
Outcome / $’000 / $’000 / $’000 / $’000 / $’000
Federal Magistrates Court
Litigants’ Fund Special / 1 / 844 / 200 / 200 / – / 844
Account—FMA Act s 20 (A)1 / 1 / 844 / 200 / 200 / – / 844
Total special accounts
2011–12 Budget estimate / 844 / 200 / 200 / – / 844
Total special accounts
2010–11 actual / 844 / 200 / 200 / – / 844
FMA Act = Financial Management and Accountability Act 1997.
(A) = Administered.
1. The Litigants’ Fund Special Account is a holding account for client moneys paid as a surety following the issuance of court orders.
3.2Budgeted financial statements
3.2.1Analysis of budgeted financial statements
Departmental
The Federal Magistrates Court’s budgeted departmental income statement has been updated:
•to reflect the 2010–11operating result (an operating deficit of $3.960m)
•for the impact of judicial salary increases of approximately $1.220m in 2011–12 and $2.935m across the forward estimates (per Remuneration Tribunal Determinations 2011/05 and 2011/10)
•to reflect an increase for the realignment of judicial officers between the Federal Magistrates Court and Family Court of $0.293m in 2011–12 and $2.139m across the forward estimates
•for the creation of a departmental capital budgetand the resulting reduction of operating appropriations across the forward estimates of $1.429m, and
•for indexation changes across the forward estimates.
The Federal Magistrates Court’s budgeted departmental balance sheet has been updated to reflect the impact of the closing balances from the 2010–11 financial year, which has resulted in a decrease in equity of $0.879m for 2010–11 and 2011–12. The forward estimates have been updated to reflect the impact of the 20 per cent reduction to the departmental capital budget.
Administered
The Federal Magistrates 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 respective results and closing balances from the 2010–11 financial year. This update has resulted in 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)
Revised / Forward / Forward / ForwardActual / budget / estimate / estimate / estimate
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
EXPENSES
Employee benefits / 35,951 / 39,140 / 40,280 / 40,821 / 41,168
Supplier expenses / 58,926 / 56,142 / 54,788 / 54,942 / 54,323
Depreciation and amortisation / 1,464 / 1,081 / 1,048 / 1,076 / 1,193
Losses from asset sales / 57 / – / – / – / –
Finance costs / 2 / – / – / – / –
Total expenses / 96,400 / 96,363 / 96,116 / 96,839 / 96,684
LESS:
OWN-SOURCE INCOME
Own-source revenue
Other / 33,473 / – / – / – / –
Total own-source revenue / 33,473 / – / – / – / –
Gains
Other / 36,823 / 41,789 / 41,892 / 41,985 / 41,985
Total gains / 36,823 / 41,789 / 41,892 / 41,985 / 41,985
Total own-source income / 70,296 / 41,789 / 41,892 / 41,985 / 41,985
Net cost of (contribution by)
services / 26,104 / 54,574 / 54,224 / 54,854 / 54,699
Revenue from government / 22,144 / 53,493 / 53,176 / 53,778 / 53,506
Surplus (deficit) / (3,960) / (1,081) / (1,048) / (1,076) / (1,193)
Surplus (deficit) attributable to
the Australian Government / (3,960) / (1,081) / (1,048) / (1,076) / (1,193)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves / – / – / – / – / –
Total other comprehensive income / – / – / – / – / –
Total comprehensive income / (3,960) / (1,081) / (1,048) / (1,076) / (1,193)
Total comprehensive income
attributable to the Australian
Government / (3,960) / (1,081) / (1,048) / (1,076) / (1,193)
Prepared on Australian Accounting Standards basis.
Note: Reconciliation of comprehensive income attributable to the agency2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
Total comprehensive income
(loss) attributable to the
Australian Government / (3,960) / (1,081) / (1,048) / (1,076) / (1,193)
Plus non-appropriated expenses
Depreciation and amortisation
expenses / – / 1,081 / 1,048 / 1,076 / 1,193
Total comprehensive income
(loss) attributable to the agency / (3,960) / – / – / – / –
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
Revised / Forward / Forward / ForwardActual / budget / estimate / estimate / estimate
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS
Financial assets
Cash and cash equivalents / 724 / 724 / 724 / 724 / 724
Trade and other receivables / 10,349 / 10,349 / 10,349 / 10,349 / 10,349
Total financial assets / 11,073 / 11,073 / 11,073 / 11,073 / 11,073
Non-financial assets
Land and buildings / 6,149 / 5,327 / 4,557 / 3,786 / 3,177
Property, plant and equipment / 1,515 / 1,305 / 1,132 / 1,038 / 1,216
Intangibles / 66 / 17 / 8 / 39 / 84
Other / 572 / 572 / 572 / 572 / 572
Total non-financial assets / 8,302 / 7,221 / 6,269 / 5,435 / 5,049
Total assets / 19,375 / 18,294 / 17,342 / 16,508 / 16,122
LIABILITIES
Payables
Suppliers / 912 / 912 / 912 / 912 / 912
Other / 221 / 221 / 221 / 221 / 221
Total payables / 1,133 / 1,133 / 1,133 / 1,133 / 1,133
Provisions
Employee provisions / 8,824 / 8,824 / 8,824 / 8,824 / 8,824
Other / 290 / 290 / 290 / 290 / 290
Total provisions / 9,114 / 9,114 / 9,114 / 9,114 / 9,114
Total liabilities / 10,247 / 10,247 / 10,247 / 10,247 / 10,247
Net assets / 9,128 / 8,047 / 7,095 / 6,261 / 5,875
EQUITY
Parent entity interest
Contributed equity / 8,209 / 8,209 / 8,305 / 8,547 / 9,354
Reserves / 2,532 / 2,532 / 2,532 / 2,532 / 2,532
Retained surplus
(accumulated deficit) / (1,613) / (2,694) / (3,742) / (4,818) / (6,011)
Total parent entity interest / 9,128 / 8,047 / 7,095 / 6,261 / 5,875
Total equity / 9,128 / 8,047 / 7,095 / 6,261 / 5,875
Prepared on Australian Accounting Standards basis.
Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2011–12)
Asset / ContributedRetained / revaluation / equity/ / Total
earnings / reserve / capital / equity
$’000 / $’000 / $’000 / $’000
Opening balance as at 1 July 2011
Balance carried forward from
previous period / (1,613) / 2,532 / 8,209 / 9,128
Adjustment for changes in
accounting policies / – / – / – / –
Adjusted opening balance / (1,613) / 2,532 / 8,209 / 9,128
Comprehensive income
Surplus (deficit) for the period / (1,081) / – / – / (1,081)
Total comprehensive income / (1,081) / – / – / (1,081)
Transactions with owners
Contributions by owners
Departmental capital budget / – / – / – / –
Sub-total transactions with owners / – / – / – / –
Estimated closing balance
as at 30 June 2012 / (2,694) / 2,532 / 8,209 / 8,047
Closing balance attributable to the
Australian Government / (2,694) / 2,532 / 8,209 / 8,047
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 / ForwardActual / budget / estimate / estimate / estimate
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
OPERATING ACTIVITIES
Cash received
Appropriations / 20,318 / 53,493 / 53,176 / 53,778 / 53,807
Net GST received / 1,825 / – / – / – / –
Other / 37,758 / – / – / – / –
Total cash received / 59,901 / 53,493 / 53,176 / 53,778 / 53,807
Cash used
Employees / 32,927 / 38,445 / 39,585 / 40,126 / 40,774
Suppliers / 26,028 / 15,048 / 13,591 / 13,652 / 13,033
Total cash used / 58,955 / 53,493 / 53,176 / 53,778 / 53,807
Net cash from (used by)
operating activities / 946 / – / – / – / –
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment / 2 / – / – / – / –
Total cash received / 2 / – / – / – / –
Cash used
Purchase of property, plant
and equipment / 1,578 / – / 96 / 242 / 807
Total cash used / 1,578 / – / 96 / 242 / 807
Net cash from (used by)
investing activities / (1,576) / – / (96) / (242) / (807)
FINANCING ACTIVITIES
Cash received
Contributed equity / – / – / 96 / 242 / 807
Total cash received / – / – / 96 / 242 / 807
Net cash from (used by)
financing activities / – / – / 96 / 242 / 807
Net increase (decrease)
in cash held / (630) / – / – / – / –
Cash and cash equivalents at the
beginning of the reporting period / 1,354 / 724 / 724 / 724 / 724
Cash and cash equivalents at the
end of the reporting period / 724 / 724 / 724 / 724 / 724
Prepared on Australian Accounting Standards basis.
Table 3.2.5:Departmental capital budget statement
Revised / Forward / Forward / ForwardActual / budget / estimate / estimate / estimate
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
CAPITAL APPROPRIATIONS
Capital budget—Bill 1 (DCB) / – / – / 96 / 242 / 807
Total capital appropriations / – / – / 96 / 242 / 807
Total new capital appropriations
Represented by:
Purchase of non-financial assets / 1,578 / – / 96 / 242 / 807
Total items / 1,578 / – / 96 / 242 / 807
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriation—DCB1 / – / – / 96 / 242 / 807
Funded internally from
departmental resources2 / 1,578 / – / – / – / –
Total / 1,578 / – / 96 / 242 / 807
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases / 1,578 / – / 96 / 242 / 807
Total cash used to
acquire assets / 1,578 / – / 96 / 242 / 807
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.
2. Includes annual and prior year appropriations.
Table 3.2.6: Statement of asset movements (2011–12)
Other property,plant and
Buildings / equipment / Intangibles / Total
$’000 / $’000 / $’000 / $’000
As at 1 July 2011
Gross book value / 7,253 / 1,938 / 314 / 9,505
Accumulated depreciation/
amortisation and impairment / 1,104 / 423 / 248 / 1,775
Opening net book balance / 6,149 / 1,515 / 66 / 7,730
Other movements
Depreciation/amortisation expense / 822 / 210 / 49 / 1,081
As at 30 June 2012
Gross book value / 7,253 / 1,938 / 314 / 9,505
Accumulated depreciation/
amortisation and impairment / 1,926 / 633 / 297 / 2,856
Closing net book balance / 5,327 / 1,305 / 17 / 6,649
Prepared on Australian Accounting Standards basis.
Administered
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf ofgovernment (for the period ended 30 June)
Revised / Forward / Forward / ForwardActual / budget / estimate / estimate / estimate
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
INCOME ADMINISTERED ON
BEHALF OF GOVERNMENT
Revenue
Non-taxation revenue
Other / 30,495 / 22,695 / 22,744 / 22,802 / 22,802
Total non-taxation revenue / 30,495 / 22,695 / 22,744 / 22,802 / 22,802
Total revenues administered
on behalf of government / 30,495 / 22,695 / 22,744 / 22,802 / 22,802
Total income administered
on behalf of government / 30,495 / 22,695 / 22,744 / 22,802 / 22,802
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Supplier expenses / 110 / 878 / 879 / 880 / 893
Write-down and impairment of assets / 5 / – / – / – / –
Other / 126 / – / – / – / –
Total expenses administered
on behalf of government / 241 / 878 / 879 / 880 / 893
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 / ForwardActual / budget / estimate / estimate / estimate
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Cash and cash equivalents / 405 / 405 / 405 / 405 / 405
Receivables / 1 / 1 / 1 / 1 / 1
Total financial assets / 406 / 406 / 406 / 406 / 406
Total assets administered
on behalf of government / 406 / 406 / 406 / 406 / 406
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Total liabilities administered
on behalf of government / – / – / – / – / –
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 / ForwardActual / budget / estimate / estimate / estimate
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
OPERATING ACTIVITIES
Cash received
Net GST received / 7 / – / – / – / –
Other / 30,533 / 22,695 / 22,744 / 22,802 / 22,802
Total cash received / 30,540 / 22,695 / 22,744 / 22,802 / 22,802
Cash used
Suppliers / 122 / 878 / 879 / 880 / 893
Other / 162 / – / – / – / –
Total cash used / 284 / 878 / 879 / 880 / 893
Net cash from (used by)
operating activities / 30,256 / 21,817 / 21,865 / 21,922 / 21,909
Net increase (decrease) in
cash held / 30,256 / 21,817 / 21,865 / 21,922 / 21,909
Cash and cash equivalents at
beginning of reporting period / 269 / 405 / 405 / 405 / 405
Cash from Official Public Account for:
– Appropriations / 284 / 878 / 878 / 878 / 892
Cash to Official Public Account for:
– Transfers to other entities
(Finance—whole of government) / 30,404 / 22,695 / 22,743 / 22,800 / 22,801
Cash and cash equivalents at
end of reporting period / 405 / 405 / 405 / 405 / 405
Prepared on Australian Accounting Standards basis.
3.2.3Notes 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.
Revenue from government
Appropriations for departmental programs are recognised as revenue. Appropriations receivable are recognised at their nominal amount. The Federal Magistrates Court also receives resources free of charge from the Family Court, the Federal Court and the Australian National Audit Office. These are included in the budgeted departmental income statement based on estimates.
Employee expenses
Employee expenses consist of salaries, leave entitlements, superannuation and other employee entitlements.
Supplier expenses
Supplier expenses consist of office expenses, travel expenses, consultant and contractor costs, and administrative costs.
Cash
Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.
Property, plant and equipment, and intangibles
Property, plant and equipment, and intangibles include purchases of leasehold improvements, computer equipment, office equipment, furniture and software which have been capitalised.
Provisions
Employee provisions are for annual leave and long service leave. Other provisions are for make-good costs.
1