Federal Court of Australia
Federal Court of Australia
Section 1: Agency overview and resources
1.1 Strategic direction
The strategic direction statement for the Federal Court of Australia can be found in the 2013–14 Portfolio Budget Statements. There has been no change to the Federal Court’s strategic direction as a result of Additional Estimates.
1.2 Agency resource statement
The agency resource statement details the resourcing for the Federal Court at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2013–14 budget year, including variations through Appropriation Bill No.3.
Table 1.1: Agency resource statement—additional estimates for 2013–14 as at Additional Estimates February 2014
TotalEstimate / Proposed / estimate at / Total
as at / Additional / Additional / available
Budget / + / Estimates / = / Estimates / appropriation
2013–14 / 2013–14 / 2013–14 / 2012–13
$’000 / $’000 / $’000 / $’000
ORDINARY ANNUAL SERVICES1
Departmental appropriation
Prior year departmental
appropriation2 / 46,225 / – / 46,225 / 43,317
Departmental appropriation3 / 96,012 / 367 / 96,379 / 92,689
s 31 relevant agency receipts4 / 3,033 / – / 3,033 / 3,341
Total ordinary annual services / 145,270 / 367 / 145,637 / 139,347
Total available annual
appropriations / 145,270 / 367 / 145,637 / 139,347
SPECIAL ACCOUNTS
Opening balance / – / – / – / –
Appropriation receipts / – / – / – / –
Total special accounts / – / – / – / –
Total net resourcing for agency / 145,270 / 367 / 145,637 / 139,347
All figures are GST exclusive.
1. Appropriation Act (No. 1) 2013–14 and Appropriation Bill (No. 3) 2013–14.
2. Estimated adjusted balance carried forward from previous year for annual appropriations.
3. Includes an amount of $3.166m in 2013–14 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’.
4. Section 31 relevant agency receipts—estimate.
1.3 Agency measures table
Table 1.2 summarises new government measures taken since the 2013–14 Budget.
Table 1.2: Agency 2013–14 measures since Budget
2013–14 / 2014–15 / 2015–16 / 2016–17Programme / $’000 / $’000 / $’000 / $’000
Expense measures
Fire Services Levy—reduction1 / 1.1
Departmental expenses / (16) / (16) / (16) / (16)
Public service efficiencies2 / 1.1
Departmental expenses / (5) / (23) / (50) / (70)
Reform of Australia’s Protection Status Determination System3 / 1.1
Departmental expenses / – / – / – / –
Reforms to APS management and efficient procurement of agency software / 1.1
Departmental expenses / (138) / (157) / (184) / (69)
Temporary increase in the efficiency dividend / 1.1
Departmental expenses / – / (993) / (2,228) / (3,463)
Total expense measures / (159) / (1,189) / (2,478) / (3,618)
Prepared on a Government Finance Statistics (fiscal) basis.
1. Measure announced in the 2012–13 Budget but not previously reported.
2. Measure announced in the 2013–14 Budget but not previously reported in a portfolio statement.
3. This measure was originally announced in the 2013 Economic Statement and has been fully reversed by a cessation measure announced in the 2013–14 Mid-Year Economic and Fiscal Outlook. The dashes reflect that the measure has no fiscal impact as it has ceased.
1.4 Additional estimates and variations
The following tables detail the changes to the resourcing for the Federal Court at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2013–14 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 2013–14 Budget
Programme / 2013–14 / 2014–15 / 2015–16 / 2016–17impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Decrease in estimates (departmental)
Fire Services Levy—reduction / 1.1 / (16) / (16) / (16) / (16)
Public service efficiencies / 1.1 / (5) / (23) / (50) / (70)
Reform of Australia’s Protection Status Determination System / 1.1 / – / – / – / –
Reforms to APS management and efficient procurement of agency software / 1.1 / (138) / (157) / (184) / (69)
Temporary increase in the efficiency dividend / 1.1 / – / (993) / (2,228) / (3,463)
Net impact on estimates
for Outcome 1 (departmental) / (159) / (1,189) / (2,478) / (3,618)
Table 1.4: Additional estimates and variations to outcomes from other variations
Programme / 2013–14 / 2014–15 / 2015–16 / 2016–17impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Increase in estimates (departmental)
Supplementation for judicial and related offices salary increases (Remuneration Tribunal Determination 2013/12) / 1.1 / 526 / 520 / 515 / 509
Decrease in estimates (departmental)
Changes in wage and price indices1 / 1.1 / – / (214) / (356) / (428)
Net impact on estimates
for Outcome 1 (departmental) / 526 / 306 / 159 / 81
1. Consolidated into a single line item for internal consistency and to improve readability.
1.5 Breakdown of additional estimates by appropriation bill
Table 1.5 details the additional estimates sought for the Federal Court through Appropriation Bill No.3. The Federal Court has no additional estimates through Appropriation Bill No.4.
Table 1.5: Appropriation Bill (No. 3) 2013–14
2012–13 / 2013–14 / 2013–14 / Additional / ReducedAvailable1 / Budget / Revised / Estimates / Estimates
$’000 / $’000 / $’000 / $’000 / $’000
DEPARTMENTAL PROGRAMMES
Outcome 1
Through its jurisdiction, the Court will apply and uphold the rule of law to deliver remedies and enforce rights and in so doing, contribute to the social and economic well-being of all Australians / 92,689 / 96,012 / 96,379 / 526 / (159)
Total departmental / 92,689 / 96,012 / 96,379 / 526 / (159)
1. 2012–13 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
2.1 Outcome and performance information
There are no changes to the Federal Court’s outcome and performance information as reported in the 2013–14 Portfolio Budget Statements.
Outcome 1
Outcome 1 strategy
There are no changes to the strategy for Outcome 1 as reported in the 2013–14 Portfolio Budget Statements.
Table 2.1: Budgeted expenses and resources for Outcome 1
Outcome 1: Through its jurisdiction, the Court will apply and uphold the rule of law to deliver remedies and enforce rights and in so doing, contribute to the social and economic well-being of all Australians / 2013–142012–13 / Revised
Actual / estimated
expenses / expenses
$’000 / $’000
Programme 1.1: Federal Court Business
Administered expenses
Expenses not requiring appropriation in the budget year / (180) / –
Departmental expenses
Departmental appropriation1 / 92,361 / 96,246
Expenses not requiring appropriation in the budget year2 / 33,048 / 36,674
Total expenses for Outcome 1 / 125,229 / 132,920
2012–13 / 2013–14
Average staffing level (number) / 416 / 422
1. Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 & Bill 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 $4.134m, liabilities assumed by other agencies of $12.820m and resources received free of charge of $19.720m.
Programme 1.1 expenses
2013–14 / 2014–15 / 2015–16 / 2016–172012–13 / Revised / Forward / Forward / Forward
Actual / budget / year 1 / year 2 / year 3
$’000 / $’000 / $’000 / $’000 / $’000
Annual administered expenses
Expenses not requiring appropriation in
the budget year / (180) / – / – / – / –
Annual departmental expenses
Programme support / 92,361 / 96,246 / 94,947 / 94,118 / 93,484
Expenses not requiring appropriation in
the budget year1 / 33,048 / 36,674 / 36,786 / 36,893 / 36,976
Total programme expenses / 125,229 / 132,920 / 131,733 / 131,011 / 130,460
1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, liabilities assumed by other agencies and resources received free of charge.
Section 3: Explanatory tables and budgeted financial statements
3.1 Explanatory tables
Estimates of special account flows
There are no changes to the estimates for the Federal Court’s special accounts as reported in the 2013–14 Portfolio Budget Statements.
3.2 Budgeted financial statements
3.2.1 Analysis of budgeted financial statements
The Federal Court’s departmental income statement has been updated:
• to reflect the 2012–13 operating result (operating surplus of $2.118m excluding depreciation costs)
• for the impact of judicial salary increases of $0.526m in 2013–14 and $1.544m across the forward years (per Remuneration Tribunal Determination 2013/12)
• to reflect the savings from the government’s public service efficiencies measure ($0.005m in 2013–14 and $0.143m across the forward years)
• to reflect the Fire Services Levy reductions ($0.016m in 2013–14 and $0.048m across the forward years)
• to reflect the savings from the temporary increase in the efficiency dividend ($6.684m across the forward years)
• to reflect the savings from the reforms to APS management and efficient procurement of agency software ($0.138m in 2013–14 and $0.410m across the forward years)
• for indexation changes across the forward years.
3.2.2 Budgeted 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
2012–13 / 2013–14 / 2014–15 / 2015–16 / 2016–17
$’000 / $’000 / $’000 / $’000 / $’000
EXPENSES
Employee benefits / 73,798 / 80,657 / 79,254 / 76,753 / 75,435
Suppliers / 46,714 / 48,085 / 48,216 / 49,904 / 50,589
Depreciation and amortisation / 4,265 / 4,134 / 4,246 / 4,354 / 4,436
Finance costs / 72 / 44 / 17 / 1 / –
Write-down and impairment of assets / 560 / – / – / – / –
Total expenses / 125,409 / 132,920 / 131,733 / 131,012 / 130,460
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 3,341 / 3,033 / 2,334 / 2,380 / 2,428
Total own-source revenue / 3,341 / 3,033 / 2,334 / 2,380 / 2,428
Gains
Other gains / 30,901 / 32,540 / 32,540 / 32,540 / 32,540
Total gains / 30,901 / 32,540 / 32,540 / 32,540 / 32,540
Total own-source income / 34,242 / 35,573 / 34,874 / 34,920 / 34,968
Net cost of (contribution by)
services / 91,167 / 97,347 / 96,859 / 96,092 / 95,492
Revenue from government / 89,020 / 93,213 / 92,613 / 91,738 / 91,056
Surplus (deficit) / (2,147) / (4,134) / (4,246) / (4,354) / (4,436)
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) / (2,147) / (4,134) / (4,246) / (4,354) / (4,436)
Note: Impact of net cash appropriation arrangements
2012–13 / 2013–14 / 2014–15 / 2015–16 / 2016–17
$’000 / $’000 / $’000 / $’000 / $’000
Total comprehensive income (loss)
excluding depreciation/amortisation
expenses previously funded through
revenue appropriations / 2,118 / – / – / – / –
Less depreciation/amortisation expenses
previously funded through revenue
appropriations / 4,265 / 4,134 / 4,246 / 4,354 / 4,436
Total comprehensive income (loss)
as per the statement of
comprehensive income / (2,147) / (4,134) / (4,246) / (4,354) / (4,436)
Prepared on Australian Accounting Standards basis.
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
Revised / Forward / Forward / ForwardActual / budget / estimate / estimate / estimate
2012–13 / 2013–14 / 2014–15 / 2015–16 / 2016–17
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS
Financial assets
Cash and cash equivalents / 279 / 279 / 279 / 279 / 279
Trade and other receivables / 47,702 / 48,167 / 48,306 / 48,445 / 48,584
Total financial assets / 47,981 / 48,446 / 48,585 / 48,724 / 48,863
Non-financial assets
Land and buildings / 11,999 / 11,889 / 11,776 / 11,536 / 11,310
Property, plant and equipment / 7,966 / 7,111 / 6,414 / 6,815 / 7,284
Intangibles / 2,851 / 2,453 / 2,983 / 2,727 / 2,330
Other non-financial assets / 522 / 624 / 625 / 625 / 625
Total non-financial assets / 23,338 / 22,077 / 21,798 / 21,703 / 21,549
Total assets / 71,319 / 70,523 / 70,383 / 70,427 / 70,412
LIABILITIES
Payables
Suppliers / 1,895 / 1,895 / 1,895 / 1,895 / 1,895
Other payables / 219 / 219 / 219 / 219 / 219
Total payables / 2,114 / 2,114 / 2,114 / 2,114 / 2,114
Interest-bearing liabilities
Leases / 812 / 417 / 59 / 20 / –
Total interest-bearing liabilities / 812 / 417 / 59 / 20 / –
Provisions
Employee provisions / 21,960 / 22,527 / 22,666 / 22,805 / 22,964
Other provisions / 252 / 252 / 252 / 252 / 252
Total provisions / 22,212 / 22,779 / 22,918 / 23,057 / 23,216
Total liabilities / 25,138 / 25,310 / 25,091 / 25,191 / 25,330
Net assets / 46,181 / 45,213 / 45,292 / 45,236 / 45,082
EQUITY
Parent entity interest
Contributed equity / 35,368 / 38,534 / 42,859 / 47,157 / 51,439
Reserves / 1,584 / 1,584 / 1,584 / 1,584 / 1,584
Retained surplus (accumulated deficit) / 9,229 / 5,095 / 849 / (3,505) / (7,941)
Total parent entity interest / 46,181 / 45,213 / 45,292 / 45,236 / 45,082
Total equity / 46,181 / 45,213 / 45,292 / 45,236 / 45,082
Prepared on Australian Accounting Standards basis.