Federal Court of Australia
Federal Court of Australia
Section 1: Entity overview and resources
1.1Strategic direction statement
The Federal Court of Australia is a superior court of record and a court of law and equity. It sits in all capital cities and elsewhere in Australia from time to time.
The Federal Court has jurisdiction to hear and determine any civil matter and some summary and indictable criminal matters arising under laws made by the Federal Parliament, as well as any matter arising under the Constitution or involving its interpretation. The court also has original jurisdiction in respect of specific subject matter conferred by over 150 statutes of the Federal Parliament.
The Federal Court has a substantial and diverse appellate jurisdiction. It hears appeals from decisions of single judges of the court, decisions of the Federal Circuit Court of Australia in non-family matters, decisions of the Supreme Court of Norfolk Island and certain decisions of state and territory supreme courts exercising federal jurisdiction.
The objectives of the Federal Court are to:
•decide disputes according to law—as quickly, inexpensively and efficiently as possible and, in so doing, to interpret the statutory law and develop the general law of the Commonwealth, so as to fulfil the role of a court exercising the judicial power of the Commonwealth under the Constitution
•provide an effective registry service for the community
•manage the resources allotted by Parliament efficiently.
The Federal Court will continue to develop and implement a range of e-services initiatives, in particular the Electronic Court File. The court’s e-services are designed to deliver quicker, less expensive access to justice for court users. Where practicable, the development of these initiatives will be in conjunction with other courts.
The government has proposed reforms under which the corporate functions of the Federal Court will be merged with those of the Family Court and Federal Circuit Court to form a single administrative body with a single appropriation under the Public Governance, Performance and Accountability Act2013from 1 July 2016. The proposed model will preserve the courts’ functional and judicial independence, while ensuring the ongoing efficient and effective delivery of shared services. As the timing of this proposed reform is subject to legislative change in the Parliament, the forward estimates do not yet reflect theamalgamation.
1.2Entity resource statement
Table 1.1 shows the total resources from all sources.
Table 1.1: Entity resource statement—Budget estimates for 2015–16 as at Budget May 2015
Actualavailable appropriation 2014–15
$’000 / Estimate of prior year amounts available in 2015–16 $’000 / Proposed at Budget 2015–16 $’000 / Total estimate 2015–16 $’000
ORDINARY ANNUAL SERVICES(a)
Departmental appropriation
Prior year appropriations(b) / 44,714 / 46,472 / – / 46,472
Departmental appropriation(c) / 96,742 / – / 98,998 / 98,998
s 74 retained revenue receipts(d) / 2,733 / – / 2,769 / 2,769
Total ordinary annual services / 144,189 / 46,472 / 101,767 / 148,239
Total available annual appropriations / 144,189 / 46,472 / 101,767 / 148,239
SPECIAL APPROPRIATIONS
Special appropriations limited by criteria/entitlement
Public Governance, Performance and Accountability Act 2013 s 77(e) / 600 / – / 600 / 600
Total special appropriations / 600 / – / 600 / 600
Total appropriations excluding special accounts / 144,789 / 46,472 / 102,367 / 148,839
SPECIAL ACCOUNTS(f)
Opening balance / – / – / – / –
Non-appropriation receipts to special accounts / – / – / – / –
Total special accounts / – / – / – / –
Total net resourcing for entity / 144,789 / 46,472 / 102,367 / 148,839
All figures are GST exclusive.
(a) Appropriation Bill (No. 1) 2015–16.
(b) Estimated adjusted balance carried forward from previous year.
(c) Includes an amount of $4.968m in 2015–16 for the departmental capital budget (see Table3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’.
(d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.
(e) 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.
(f) The estimated opening balance and budgeted receipts for special accounts exclude money held in trust for litigants and ‘special public money’ held in theServices for Other Entities and Trust Moneys Special Account. For further details on special accounts, see Table 3.1.2.
1.3Budget measures
Budget measures announced since the 2014–15 Mid-Year Economic and Fiscal Outlook(MYEFO) relating to the Federal Court are detailed in Budget Paper No.2 and are summarised in Part1 of Table1.2. MYEFO measures and other measures not previously reported in a portfolio statement are summarised in Part2.
Table 1.2: Entity 2015–16 Budget measures
Part 1: Measures announced since the 2014–15 MYEFO
Programme / 2014–15 $’000 / 2015–16 $’000 / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000Revenue measures
Streamlining and Improving the Sustainability of Courts / 1.1
Administered revenues / – / 4,255 / 4,331 / 4,400 / 4,752
Total revenue measures / – / 4,255 / 4,331 / 4,400 / 4,752
Expense measures
Streamlining and Improving the Sustainability of Courts / 1.1
Departmental expenses / – / 2,164 / 309 / 615 / 841
Total expense measures / – / 2,164 / 309 / 615 / 841
Capital measures
Streamlining and Improving the Sustainability of Courts / 1.1
Departmental capital / – / 687 / 567 / 324 / 368
Total capital measures / – / 687 / 567 / 324 / 368
Prepared on a Government Finance Statistics (fiscal) basis.
Part 2: MYEFO measures and other measures not previously reported in a portfolio statement
Programme / 2014–15 $’000 / 2015–16 $’000 / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000Measures
Communications and Public Affairs Functions—targeted savings / 1.1
Departmental expenses / (4) / (7) / (7) / (7) / –
Total / (4) / (7) / (7) / (7) / –
Prepared on a Government Finance Statistics (fiscal) basis.
Section 2: Outcomes and planned performance
2.1Outcomes 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 entities achieve the intended results of their outcome statements. Entities are required to identify the programmes that contribute to government outcomes over the budget and forward years.
The Federal 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 Federal Court in achieving government outcomes.
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 development and well-being of all AustraliansOutcome 1 strategy
The Federal Court’s key strategies for achieving Outcome 1 are set out in the strategic direction statement in section 1.1.
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 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 development and well-being of all Australians / 2014–15 Estimated actual expenses $’000 / 2015–16 Estimated expenses $’000Programme 1.1: Federal Court Business
Administered expenses
Special appropriations(a) / 600 / 600
Departmental expenses
Departmental appropriation(b) / 95,148 / 96,799
Expenses not requiring appropriation in the budget year(c) / 36,674 / 37,351
Total expenses for Outcome 1 / 132,422 / 134,750
2014–15 / 2015–16
Average staffing level (number) / 406 / 400
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change.
(a) Special appropriations consist of refunds of fees paid under section 77 of the Public Governance, Performance and Accountability Act 2013.
(b) Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue from independent sources (s 74)’.
(c) Expenses not requiring appropriation in the budget year are made up of $4.354m for depreciation and amortisation expenses and $32.997m for resources received free of charge and liabilities assumed by other entities.
Contributions to Outcome 1
Programme 1.1: Federal Court BusinessProgramme 1.1 objective
The primary objective of the Federal Court is to decide disputes according to law as quickly, inexpensively and efficiently as possible and, in so doing, interpret the statutory law and develop the general law of the Commonwealth, so as to fulfil the role of a court exercising the judicial power of the Commonwealth under the Constitution.
Programme 1.1 expenses
2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000
Annual administered expenses
Special appropriations
Public Governance, Performance and Accountability Act 2013 s 77 / 600 / 600 / 600 / 600 / 600
Annual departmental expenses
Programme support / 95,148 / 96,799 / 94,091 / 95,105 / 95,894
Expenses not requiring appropriation in the budget year(a) / 36,674 / 37,351 / 37,433 / 37,465 / 37,691
Total programme expenses / 132,422 / 134,750 / 132,124 / 133,170 / 134,185
(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, resources received free of charge and liabilities assumed by other entities.
Programme 1.1 componentsProgramme 1.1 is made up of two components:
•Component 1.1.1 is the exercise of the jurisdiction of the Federal Court.
•Component 1.1.2 is the provision of support to the National Native Title Tribunal.
2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000
Component 1.1.1
Annual administered expenses
Special appropriations
Public Governance, Performance and Accountability Act 2013 s 77 / 600 / 600 / 600 / 600 / 600
Annual departmental expenses
Programme support / 84,058 / 85,839 / 83,257 / 84,218 / 84,972
Expenses not requiring appropriation in the budget year / 36,674 / 37,351 / 37,433 / 37,465 / 37,691
Total component expenses / 121,332 / 123,790 / 121,290 / 122,283 / 123,263
Component 1.1.2
Annual departmental expenses
Programme support / 11,090 / 10,960 / 10,834 / 10,887 / 10,922
Total component expenses / 11,090 / 10,960 / 10,834 / 10,887 / 10,922
Total programme expenses / 132,422 / 134,750 / 132,124 / 133,170 / 134,185
Programme 1.1 deliverables
The Federal Court will decide cases according to law as quickly, inexpensively and efficiently as possible.
The Federal Court will provide staff and resources to the National Native Title Tribunal to enable the tribunal to carry out its functions.
Programme 1.1 key performance indicators
The Federal Court’s key performance indicators are:
•timely completion of cases: dispose of 85% of cases within 18 months of commencement (excluding native title cases)
•reduction in the number of incomplete matters over 18 months old.
Key performance indicators / 2014–15 Estimated actual / 2015–16 Budget / 2016–17 Forward estimate / 2017–18 Forward estimate / 2018–19 Forward estimate
Timely disposal of cases / 85% / 85% / 85% / 85% / 85%
Reduction in number of matters over 18months old / 20% / 19.50% / 19% / 18.50% / 18%
Section 3: Explanatory tables and budgeted financial statements
Section 3 presents explanatory tables and budgeted financial statements that provide a comprehensive snapshot of entity finances for the 2015–16budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses, special accounts and government Indigenous expenditure.
3.1Explanatory tables
3.1.1Movement of administered funds between years
The Federal Court has not moved any administered funds between years.
3.1.2Special 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 section 78 of the Public Governance, Performance and Accountability Act 2013 or under separate enabling legislation. Table3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by the Federal Court.
Table 3.1.2: Estimates of special account flows and balances
Outcome / Opening balance $’000 / Receipts $’000 / Payments $’000 / Closing balance $’000Services for Other Entities and Trust Moneys—Public Governance, Performance and Accountability Act2013 s78 (D) / 1
2015–16 / – / 250 / 250 / –
2014–15 / – / 250 / 250 / –
Litigants’ Fund Special Account—Public Governance, Performance and Accountability Act 2013 s 78 (D) / 1
2015–16 / 2,303 / 5,000 / 5,000 / 2,303
2014–15 / 2,303 / 5,000 / 5,000 / 2,303
Total special accounts
2015–16 Budget estimate / 2,303 / 5,250 / 5,250 / 2,303
Total special accounts
2014–15 estimated actual / 2,303 / 5,250 / 5,250 / 2,303
(D) = Departmental.
3.1.3Australian Government Indigenous expenditure
The Federal Court has jurisdiction under the Native Title Act 1993 to hear and determine native title applications, compensation applications, claim registration applications, applications to remove agreements from the Register of Indigenous Land Use Agreements and applications for transfers of records. The Federal Court also hears appeals from the National Native Title Tribunal and matters under the Administrative Decisions (Judicial Review) Act 1977 involving native title.
The Federal Court provides staff and resources to the National Native Title Tribunal to support the tribunal in performing its functions pursuant to the Native Title Act 1993.
Table 3.1.3: Australian Government Indigenous expenditure (AGIE)
Approp Bill No. 1 $’000 / Approp Bill No. 2 $’000 / Special approp $’000 / Total approp $’000 / Other $’000 / Total $’000 / ProgrammeOutcome 1
Departmental 2015–16 / 22,461 / – / – / 22,461 / – / 22,461 / 1.1
Departmental 2014–15 / 22,712 / – / – / 22,712 / – / 22,712 / 1.1
Total AGIE 2015–16 / 22,461 / – / – / 22,461 / – / 22,461
Total AGIE 2014–15 / 22,712 / – / – / 22,712 / – / 22,712
3.2Budgeted financial statements
3.2.1Differences in entity resourcing and financial statements
The most significant difference between the entity resourcing table and the financial statements is that resources received free of charge and liabilities assumed by other entities are not recognised in Tables 1.1 and 2.1 as revenue. The reader should note this difference when comparing the figures presented in Tables 1.1 and 2.1 to the budgeted financial statements following. These revenue sources are notional only and do not reflect any cash received. The notional revenue recognised in the financial statements is offset by notional expenditure.
3.2.2Analysis of budgeted financial statements
Comprehensive income statement
The Federal Court is forecasting a small surplus for 2014–15. This is primarily due to lower than expected judicial and staff remuneration costs. Appropriation revenue from government increases in 2015–16 compared to that reported in the 2014–15 Portfolio Additional Estimates Statements due to an increase in base fundingarising from the Streamlining and Improving the Sustainability of Courtsbudget measure identified in Table 1.2. As the courts work towards the proposed amalgamation of corporate functions, the FederalCourt will ensure costs in each year do not exceed funding over the forward estimates.
Schedule of budgeted income and expenses administered on behalf of government
The administered revenue of the Federal Court will increase consistent with the budget measure identified in Table 1.2.
3.2.3Budgeted financial statements tables
Table 3.2.1: Comprehensive income statement (showing net cost of services)
for the period ended 30June
EXPENSES
Employee benefits / 78,332 / 80,243 / 79,415 / 78,993 / 79,783
Suppliers / 48,177 / 49,467 / 47,603 / 49,054 / 49,069
Depreciation and amortisation / 4,696 / 4,354 / 4,436 / 4,468 / 4,701
Finance costs / 17 / 86 / 70 / 55 / 32
Write-down and impairment of assets / 600 / – / – / – / –
Total expenses / 131,822 / 134,150 / 131,524 / 132,570 / 133,585
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 2,733 / 2,769 / 2,428 / 2,477 / 2,527
Total own-source revenue / 2,733 / 2,769 / 2,428 / 2,477 / 2,527
Gains
Other / 32,997 / 32,997 / 32,997 / 32,997 / 32,997
Total gains / 32,997 / 32,997 / 32,997 / 32,997 / 32,997
Total own-source income / 35,730 / 35,766 / 35,425 / 35,474 / 35,524
Net cost of (contribution by) services / 96,092 / 98,384 / 96,099 / 97,096 / 98,061
Revenue from government / 92,415 / 94,030 / 91,663 / 92,628 / 93,360
Surplus (deficit) attributable to the Australian Government / (3,677) / (4,354) / (4,436) / (4,468) / (4,701)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation surplus / – / – / – / – / –
Total other comprehensive income / – / – / – / – / –
Total comprehensive income (loss) / (3,677) / (4,354) / (4,436) / (4,468) / (4,701)
Total comprehensive income (loss) attributable to the Australian Government / (3,677) / (4,354) / (4,436) / (4,468) / (4,701)
Note: Impact of net cash appropriation arrangements
2014–15 $’000 / 2015–16 $’000 / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000
Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations / 1,019 / – / – / – / –
Less depreciation/amortisation expenses previously funded through revenue appropriations / 4,696 / 4,354 / 4,436 / 4,468 / 4,701
Total comprehensive income (loss) as per the statement of comprehensive income / (3,677) / (4,354) / (4,436) / (4,468) / (4,701)
Prepared on Australian Accounting Standards basis.
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000ASSETS
Financial assets
Cash and cash equivalents / 576 / 576 / 576 / 576 / 576
Trade and other receivables / 48,145 / 47,970 / 48,062 / 48,062 / 48,062
Total financial assets / 48,721 / 48,546 / 48,638 / 48,638 / 48,638
Non-financial assets
Land and buildings / 14,942 / 13,522 / 11,827 / 11,146 / 11,071
Property, plant and equipment / 7,626 / 10,891 / 12,817 / 14,153 / 14,508
Intangibles / 4,796 / 5,340 / 5,152 / 4,278 / 3,633
Other non-financial assets / 957 / 957 / 957 / 957 / 957
Total non-financial assets / 28,321 / 30,710 / 30,753 / 30,534 / 30,169
Total assets / 77,042 / 79,256 / 79,391 / 79,172 / 78,807
LIABILITIES
Payables
Suppliers / 1,407 / 1,407 / 1,407 / 1,289 / 1,289
Other payables / 75 / 75 / 75 / 75 / 75
Total payables / 1,482 / 1,482 / 1,482 / 1,364 / 1,364
Interest-bearing liabilities
Leases / 51 / 1,512 / 1,112 / 737 / 362
Total interest-bearing liabilities / 51 / 1,512 / 1,112 / 737 / 362
Provisions
Employee provisions / 22,897 / 23,036 / 23,195 / 23,313 / 23,313
Other provisions / 254 / 254 / 254 / 254 / 254
Total provisions / 23,151 / 23,290 / 23,449 / 23,567 / 23,567
Total liabilities / 24,684 / 26,284 / 26,043 / 25,668 / 25,293
Net assets / 52,358 / 52,972 / 53,348 / 53,504 / 53,514
EQUITY
Parent entity interest
Contributed equity / 42,861 / 47,829 / 52,641 / 57,265 / 61,976
Reserves / 7,074 / 7,074 / 7,074 / 7,074 / 7,074
Retained surplus (accumulated deficit) / 2,423 / (1,931) / (6,367) / (10,835) / (15,536)
Total parent entity interest / 52,358 / 52,972 / 53,348 / 53,504 / 53,514
Total equity / 52,358 / 52,972 / 53,348 / 53,504 / 53,514
Prepared on Australian Accounting Standards basis.
Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015–16)
Retained earnings $’000 / Asset revaluation reserve $’000 / Contributed equity/capital
$’000 / Total equity $’000
Opening balance as at 1 July 2015
Balance carried forward from previous period / 2,423 / 7,074 / 42,861 / 52,358
Adjustment for changes in accounting policies / – / – / – / –
Adjusted opening balance / 2,423 / 7,074 / 42,861 / 52,358
Comprehensive income
Surplus (deficit) for the period / (4,354) / – / – / (4,354)
Total comprehensive income / (4,354) / – / – / (4,354)
Of which:
Attributable to the Australian Government / (4,354) / – / – / (4,354)
Transactions with owners
Contributions by owners
Departmental capital budget / – / – / 4,968 / 4,968
Sub-total transactions with owners / – / – / 4,968 / 4,968
Estimated closing balance
as at 30 June 2016 / (1,931) / 7,074 / 47,829 / 52,972
Closing balance attributable to the AustralianGovernment / (1,931) / 7,074 / 47,829 / 52,972
Prepared on Australian Accounting Standards basis.
Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000OPERATING ACTIVITIES
Cash received
Appropriations / 90,661 / 94,212 / 92,006 / 92,635 / 93,360
Sale of goods and rendering of services / 2,733 / 2,769 / 2,428 / 2,477 / 2,527
Total cash received / 93,394 / 96,981 / 94,434 / 95,112 / 95,887
Cash used
Employees / 64,603 / 65,658 / 65,448 / 65,779 / 66,638
Suppliers / 28,774 / 30,587 / 28,874 / 29,278 / 29,217
Borrowing costs / 17 / 86 / 70 / 55 / 32
Total cash used / 93,394 / 96,331 / 94,392 / 95,112 / 95,887
Net cash from (used by) operating activities / – / 650 / 42 / – / –
INVESTING ACTIVITIES
Cash used
Purchase of property, plant and equipment / 3,968 / 5,243 / 4,479 / 4,249 / 4,336
Total cash used / 3,968 / 5,243 / 4,479 / 4,249 / 4,336
Net cash from (used by) investing activities / (3,968) / (5,243) / (4,479) / (4,249) / (4,336)
FINANCING ACTIVITIES
Cash received
Contributed equity / 4,327 / 4,968 / 4,812 / 4,624 / 4,711
Total cash received / 4,327 / 4,968 / 4,812 / 4,624 / 4,711
Cash used
Repayments of borrowings / 359 / 375 / 375 / 375 / 375
Total cash used / 359 / 375 / 375 / 375 / 375
Net cash from (used by) financing activities / 3,968 / 4,593 / 4,437 / 4,249 / 4,336
Net increase (decrease) in cash held / – / – / – / – / –
Cash and cash equivalents at the beginning of the reporting period / 576 / 576 / 576 / 576 / 576
Cash and cash equivalents at the end of the reporting period / 576 / 576 / 576 / 576 / 576
Prepared on Australian Accounting Standards basis.
Table 3.2.5: Departmental capital budget statement (for the period ended 30June)
2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000NEW CAPITAL APPROPRIATIONS
Capital budget—Bill 1 (DCB) / 4,327 / 4,968 / 4,812 / 4,624 / 4,711
Total new capital appropriations / 4,327 / 4,968 / 4,812 / 4,624 / 4,711
Provided for:
Purchase of non-financial assets / 3,968 / 4,593 / 4,437 / 4,249 / 4,336
Annual finance lease costs / 359 / 375 / 375 / 375 / 375
Total items / 4,327 / 4,968 / 4,812 / 4,624 / 4,711
PURCHASE OF NON-FINANCIAL ASSETS
Funded by capital appropriation—DCB(a) / 3,968 / 4,929 / 4,437 / 4,249 / 4,336
Funded by finance leases / – / 1,500 / – / – / –
Funded internally from departmental resources(b) / – / 314 / 42 / – / –
Total purchases of non-financial assets / 3,968 / 6,743 / 4,479 / 4,249 / 4,336
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE
Total purchases / 3,968 / 6,743 / 4,479 / 4,249 / 4,336
Less additions by finance lease / – / (1,500) / – / – / –
Plus annual finance lease costs / 359 / 375 / 375 / 375 / 375
Total cash used to acquire assets / 4,327 / 5,618 / 4,854 / 4,624 / 4,711
Prepared on Australian Accounting Standards basis.
DCB = departmental capital budget.
(a) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.
(b) Includes funding from current Bill 1 and prior year Act 1 appropriations (excluding amounts from theDCB).
Table 3.2.6: Statement of asset movements (budget year 2015–16)
Buildings $’000 / Other property, plant & equipment $’000 / Computer software & intangibles $’000 / Total $’000As at 1 July 2015
Gross book value / 17,120 / 10,822 / 8,442 / 36,384
Accumulated depreciation/amortisation and impairment / (2,178) / (3,196) / (3,646) / (9,020)
Opening net book balance / 14,942 / 7,626 / 4,796 / 27,364
CAPITAL ASSET ADDITIONS
Estimated expenditure on new or replacement assets
By purchase—appropriation ordinary annual services(a) / 650 / 3,043 / 1,550 / 5,243
By finance lease / – / 1,500 / – / 1,500
Total additions / 650 / 4,543 / 1,550 / 6,743
Other movements
Depreciation/amortisation expense / (2,070) / (1,278) / (1,006) / (4,354)
Total other movements / (2,070) / (1,278) / (1,006) / (4,354)
As at 30 June 2016
Gross book value / 17,770 / 15,365 / 9,992 / 43,127
Accumulated depreciation/amortisation and impairment / (4,248) / (4,474) / (4,652) / (13,374)
Closing net book balance / 13,522 / 10,891 / 5,340 / 29,753
Prepared on Australian Accounting Standards basis.