High Court of Australia
High Court of Australia
Section 1: Agency overview and resources
1.1Strategic direction
The strategic direction statement for the High Court of Australia can be found in the 2011–12 Portfolio Budget Statements. There are no changes to the High Court’s strategic direction as a result of Additional Estimates.
1.2Agency resource statement
The agency resource statement details the resourcing for the High 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 Bill No.3.
Table 1.1: Agency resource statement—additional estimates for 2011–12as at Additional Estimates,February 2012
TotalEstimate / Proposed / estimate at
as at / Additional / Additional / Total
Budget / + / Estimates / = / Estimates / resources
2011–12 / 2011–12 / 2011–12 / 2010–11
Source / $’000 / $’000 / $’000 / $’000
Opening balance/reserves at bank / 10,537 / – / 10,537 / 5,829
REVENUE FROM GOVERNMENT
Ordinary annual services1, 2
Outcome 1 / 17,018 / 22 / 17,040 / 16,020
Total ordinary annual services / 17,018 / 22 / 17,040 / 16,020
Other services3
Non-operating / 1,361 / – / 1,361 / 5,728
Total other services / 1,361 / – / 1,361 / 5,728
Total annual appropriations / 18,379 / 22 / 18,401 / 21,748
Total funds from government / 18,379 / 22 / 18,401 / 21,748
FUNDS FROM OTHER SOURCES
Interest / 200 / 250 / 450 / 570
Sale of goods and services / 143 / 2 / 145 / 160
Other / 55 / – / 55 / 129
Total / 398 / 252 / 650 / 859
Total net resourcing for agency / 18,777 / 274 / 19,051 / 22,607
All figures are GST exclusive.
The High Court of Australia is neither a prescribed agency under the Financial Management and Accountability Act1997 nor a statutory authority under the Commonwealth Authorities and Companies Act1997. Consequently, tables for the High Court may differ from the standard tables for FMA Act or CAC Act bodies.
1. Appropriation Bills (No. 1 & No. 3) 2011–12.
2. Includes an amount of $2.779m in 2011–12 for the departmental capital budget (seeTable 3.2.5 forfurther details). For accounting purposes this amount has been designated as ‘contributions by owners’.
3. Appropriation Bills (No. 2 & No.4) 2011–12.
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 / – / (607) / (848) / (653)
Total capital measures / – / (607) / (848) / (653)
Prepared on a Government Finance Statistics (fiscal) basis.
1.4Additional estimates and variations
The following tables detail the changes to the resourcing for the High 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 / – / (607) / (848) / (653)
Net impact on estimates
for Outcome 1 (departmental) / – / (607) / (848) / (653)
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 Determination 2011/10) / 1.1 / 11 / 11 / 11 / 11
Changes in wage and price indices / 1.1 / 11 / 16 / 107 / 101
Net impact on estimates
for Outcome 1 (departmental) / 22 / 27 / 118 / 112
1.5Breakdown of additional estimates by appropriation bill
Table 1.5 details the additional estimates sought for the High Court through Appropriation Bill No. 3. The High 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 interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court in Australia / 16,020 / 17,018 / 17,040 / 22 / –
Total departmental / 16,020 / 17,018 / 17,040 / 22 / –
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 High 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 interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court in Australia / 2011–122010–11 / Revised
Actual / estimated
expenses / expenses
$’000 / $’000
Program 1.1: High Court Business
Revenue from government
Ordinary annual services (Appropriation Bills No. 1 & No. 3) / 13,017 / 14,261
Revenues from other independent sources / 859 / 650
Expenses not requiring appropriation in the budget year1 / 5,682 / 5,629
Prior year appropriations / 412 / –
Total expenses for Outcome 1 / 19,970 / 20,540
2010–11 / 2011–12
Average staffing level (number) / 84 / 83
1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $4.329m and resources received free of charge of $1.300m.
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 departmental expenses / 14,288 / 14,911 / 14,979 / 15,110 / 15,260
Expenses not requiring appropriation in
the budget year1 / 5,682 / 5,629 / 5,749 / 5,833 / 5,918
Total program expenses / 19,970 / 20,540 / 20,728 / 20,943 / 21,178
1. Expenses not requiring appropriation in the budget year are made up of depreciation 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
The High Court has no special accounts.
3.2Budgeted financial statements
3.2.1Analysis of budgeted financial statements
The High Court’s budgeted departmental income statement has been updated:
•to reflect the 2010–11 operating result (an operating deficit of $4.823m)
•for the impact of an increase in public office holder salaries of $0.011m in 2011–12 and $0.033m across the forward estimates (per Remuneration Tribunal Decision 2011/10), and
•for indexation changes across the forward estimates.
The High Court’s budgeted departmental balance sheet has been updated to reflect:
•the impact of the closing balances from 2010–11, which has resulted in an increase in equity of approximately $3.4m across the forward estimates. The change in equity is primarily the result of a revaluation of the High Court’s land and building assets, and
•the impact of the 20 per cent reduction to the departmental capital budget 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 / 7,865 / 8,380 / 8,490 / 8,620 / 8,710
Supplier expenses / 7,685 / 7,831 / 7,799 / 7,810 / 7,880
Depreciation and amortisation / 4,411 / 4,329 / 4,439 / 4,513 / 4,588
Write-down and impairment of assets / 7 / – / – / – / –
Losses from asset sales / 2 / – / – / – / –
Total expenses / 19,970 / 20,540 / 20,728 / 20,943 / 21,178
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 160 / 145 / 145 / 145 / 165
Interest / 570 / 450 / 410 / 360 / 360
Other / 129 / 55 / 55 / 55 / 60
Total own-source revenue / 859 / 650 / 610 / 560 / 585
Gains
Resources received free of charge / 1,271 / 1,300 / 1,310 / 1,320 / 1,330
Total gains / 1,271 / 1,300 / 1,310 / 1,320 / 1,330
Total own-source income / 2,130 / 1,950 / 1,920 / 1,880 / 1,915
Net cost of services / 17,840 / 18,590 / 18,808 / 19,063 / 19,263
Revenue from government / 13,017 / 14,261 / 14,369 / 14,550 / 14,675
Surplus (deficit) / (4,823) / (4,329) / (4,439) / (4,513) / (4,588)
Surplus (deficit) attributable to the
Australian Government / (4,823) / (4,329) / (4,439) / (4,513) / (4,588)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves / 3,702 / – / – / – / –
Total other comprehensive income / 3,702 / – / – / – / –
Total comprehensive income / (1,121) / (4,329) / (4,439) / (4,513) / (4,588)
Total comprehensive income
attributable to the
Australian Government / (1,121) / (4,329) / (4,439) / (4,513) / (4,588)
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
2010–11 / 2011–12 / 2012–13 / 2013–14 / 2014–15
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS
Financial assets
Cash and cash equivalents / 2,509 / 1,429 / 1,780 / 1,803 / 1,803
Trade and other receivables / 270 / 270 / 270 / 270 / 270
Investments / 8,028 / 6,180 / 5,830 / 5,565 / 5,565
Total financial assets / 10,807 / 7,879 / 7,880 / 7,638 / 7,638
Non-financial assets
Land and buildings / 192,132 / 193,635 / 192,120 / 191,704 / 190,424
Property, plant and equipment / 19,180 / 20,387 / 21,200 / 22,177 / 22,954
Intangibles / 267 / 317 / 357 / 357 / 332
Heritage and cultural assets / 3,034 / 3,034 / 3,134 / 3,134 / 3,134
Other / 149 / 150 / 150 / 159 / 169
Total non-financial assets / 214,762 / 217,523 / 216,961 / 217,531 / 217,013
Total assets / 225,569 / 225,402 / 224,841 / 225,169 / 224,651
LIABILITIES
Payables
Suppliers / 183 / 195 / 186 / 175 / 175
Other / 680 / 680 / 680 / 680 / 680
Total payables / 863 / 875 / 866 / 855 / 855
Provisions
Employee provisions / 1,886 / 1,896 / 1,906 / 1,916 / 1,926
Total provisions / 1,886 / 1,896 / 1,906 / 1,916 / 1,926
Total liabilities / 2,749 / 2,771 / 2,772 / 2,771 / 2,781
Net assets / 222,820 / 222,631 / 222,069 / 222,398 / 221,870
EQUITY
Parent entity interest
Contributed equity / 66,742 / 70,882 / 74,759 / 79,601 / 83,661
Reserves / 162,771 / 162,771 / 162,771 / 162,771 / 162,771
Retained surplus
(accumulated deficit) / (6,693) / (11,022) / (15,461) / (19,974) / (24,562)
Total parent entity interest / 222,820 / 222,631 / 222,069 / 222,398 / 221,870
Total equity / 222,820 / 222,631 / 222,069 / 222,398 / 221,870
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 / (6,693) / 162,771 / 66,742 / 222,820
Adjustment for changes in
accounting policies / – / – / – / –
Adjusted opening balance / (6,693) / 162,771 / 66,742 / 222,820
Comprehensive income
Surplus (deficit) for the period / (4,329) / – / – / (4,329)
Total comprehensive income / (4,329) / – / – / (4,329)
Of which:
Attributable to the Australian
Government / (4,329) / – / – / (4,329)
Transactions with owners
Contributions by owners
Appropriation (equity injection) / – / – / 1,361 / 1,361
Departmental capital budget / – / – / 2,779 / 2,779
Sub-total transactions with owners / – / – / 4,140 / 4,140
Estimated closing balance
as at 30 June 2012 / (11,022) / 162,771 / 70,882 / 222,631
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
Goods and services / 165 / 145 / 145 / 145 / 165
Appropriations / 13,017 / 14,261 / 14,369 / 14,550 / 14,675
Interest / 481 / 450 / 410 / 360 / 360
Net GST received / 906 / 768 / 770 / 770 / 770
Other / 129 / 55 / 55 / 55 / 60
Total cash received / 14,698 / 15,679 / 15,749 / 15,880 / 16,030
Cash used
Employees / 7,943 / 8,370 / 8,480 / 8,610 / 8,700
Suppliers / 5,925 / 6,319 / 6,498 / 6,510 / 6,560
Net GST paid / 945 / 969 / 770 / 770 / 770
Total cash used / 14,813 / 15,658 / 15,748 / 15,890 / 16,030
Net cash from (used by)
operating activities / (115) / 21 / 1 / (10) / –
INVESTING ACTIVITIES
Cash received
Investments / 2,899 / 3,849 / 350 / 482 / –
Total cash received / 2,899 / 3,849 / 350 / 482 / –
Cash used
Purchase of property, plant
and equipment / 3,909 / 7,089 / 3,877 / 5,074 / 4,060
Investments / 6,759 / 2,001 / – / 217 / –
Total cash used / 10,668 / 9,090 / 3,877 / 5,291 / 4,060
Net cash from (used by)
investing activities / (7,769) / (5,241) / (3,527) / (4,809) / (4,060)
FINANCING ACTIVITIES
Cash received
Contributed equity / 8,731 / 4,140 / 3,877 / 4,842 / 4,060
Total cash received / 8,731 / 4,140 / 3,877 / 4,842 / 4,060
Net cash from (used by)
financing activities / 8,731 / 4,140 / 3,877 / 4,842 / 4,060
Net increase (decrease)
in cash held / 847 / (1,080) / 351 / 23 / –
Cash and cash equivalents at the
beginning of the reporting period / 1,662 / 2,509 / 1,429 / 1,780 / 1,803
Cash and cash equivalents at the
end of the reporting period / 2,509 / 1,429 / 1,780 / 1,803 / 1,803
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) / 3,003 / 2,779 / 2,427 / 3,392 / 2,610
Equity injections—Bill 2 / 5,728 / 1,361 / 1,450 / 1,450 / 1,450
Total capital appropriations / 8,731 / 4,140 / 3,877 / 4,842 / 4,060
Total new capital appropriations
Represented by:
Purchase of non-financial assets / 8,731 / 4,140 / 3,877 / 4,842 / 4,060
Total items / 8,731 / 4,140 / 3,877 / 4,842 / 4,060
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations / 2,673 / 4,458 / 1,450 / 1,450 / 1,450
Funded by capital appropriation—DCB1 / 1,324 / 2,631 / 2,427 / 3,392 / 2,610
Total / 3,997 / 7,089 / 3,877 / 4,842 / 4,060
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases / 3,997 / 7,089 / 3,877 / 5,074 / 4,060
Less additions by accruals / (88) / – / – / – / –
Total cash used to
acquire assets / 3,909 / 7,089 / 3,877 / 5,074 / 4,060
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’ departmental capital budgets.
Table 3.2.6: Statement of asset movements (2011–12)
Other / Heritageproperty, / and
plant and / cultural
Land / Buildings / equipment / assets / Intangibles / Total
$’000 / $’000 / $’000 / $’000 / $’000 / $’000
As at 1 July 2011
Gross book value / 8,925 / 183,272 / 20,491 / 3,034 / 826 / 216,548
Accumulated depreciation/
amortisation and impairment / – / (65) / (1,311) / – / (559) / (1,935)
Opening net book balance / 8,925 / 183,207 / 19,180 / 3,034 / 267 / 214,613
CAPITAL ASSET
ADDITIONS
Estimated expenditure on
new or replacement assets
By purchase—appropriation
equity1 / – / 2,972 / 1,428 / – / 58 / 4,458
By purchase—appropriation
ordinary annual services2 / – / 1,956 / 583 / – / 92 / 2,631
Total additions / – / 4,928 / 2,011 / – / 150 / 7,089
Other movements
Depreciation/amortisation
expense / – / (3,425) / (804) / – / (100) / (4,329)
As at 30 June 2012
Gross book value / 8,925 / 188,200 / 22,502 / 3,034 / 976 / 223,637
Accumulated depreciation/
amortisation and impairment / – / (3,490) / (2,115) / – / (659) / (6,264)
Closing net book balance / 8,925 / 184,710 / 20,387 / 3,034 / 317 / 217,373
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation equity’ refers to equity injections provided through Appropriation Bills (No. 2 & No. 4)
2011–12.
2. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bills (No.1 & No.3) 2011–12 for depreciation/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 / 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
Sale of goods and rendering
of services / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
Total non-taxation revenue / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
Total revenues administered
on behalf of government / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
Total income administered
on behalf of government / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Total expenses administered
on behalf of government / – / – / – / – / –
Prepared on Australian Accounting Standards basis.
Table3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)
The High Court has no assets or liabilities administered on behalf of government.
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
Sales of goods and rendering
of services / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
Total cash received / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
Net cash from (used by)
operating activities / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
Net increase (decrease) in
cash held / 1,430 / 1,367 / 1,369 / 1,372 / 1,375
Cash and cash equivalents at
beginning of reporting period / – / – / – / – / –
Cash to Official Public Account for:
– Other / (1,430) / (1,367) / (1,369) / (1,372) / (1,375)
Cash and cash equivalents at
end of reporting period / – / – / – / – / –
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 ordinary annual services are recognised as revenue.
Appropriations for the departmental capital budget are recognised as equity injections.
Sale of goods and services
Sale of goods and services consists of subscriptions to High Court judgments and transcripts, room hire to legal practitioners, and other minor revenue.
Employee expenses
Employee expenses consist of salaries, leave entitlements, allowances and superannuation.
Supplier expenses
Supplier expenses consist of travel expenses, communications, consultant and contractor costs and other administrative costs.
Cash
Cash includes funds on deposit and highly liquid investments that are readily convertible to a known amount of cash.
Assets and liabilities
Assets include land and buildings, interest receivable on cash reserves, sundry debtors and prepaid expenses. Liabilities include creditors and payables, unearned income and employee provisions.
Administered revenue
Administered revenue comprises fees and charges collected in accordance with Schedule 1 of the High Court of Australia (Fees) Regulations 2004. The fees and charges collected are transferred to consolidated revenue.
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