Family Court of Australia
Family Court of Australia
Section 1: Agency overview and resources
1.1Strategic direction
The strategic direction statement for the Family Court of Australia can be found in the 2011–12 Portfolio Budget Statements. There are no changes to the Family Court’s strategic direction as a result of Additional Estimates.
1.2Agency resource statement
The agency resource statement details the resourcing for the Family 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 2011–12 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 / 8,190 / – / 8,190 / 14,131
Departmental appropriation3 / 129,766 / 763 / 130,529 / 158,082
s 30 relevant agency receipts4 / – / – / – / 51
s 31 relevant agency receipts5 / 2,000 / – / 2,000 / 5,198
Total ordinary annual services / 139,956 / 763 / 140,719 / 177,462
Total available annual
appropriations / 139,956 / 763 / 140,719 / 177,462
SPECIAL ACCOUNTS
Opening balance / – / – / – / –
Receipts / – / – / – / –
Total special accounts / – / – / – / –
Total net resourcing for agency / 139,956 / 763 / 140,719 / 177,462
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. Includes an amount of $10.024m 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’. Also includes $0.251m for Adelaide Commonwealth Law Courts rent supplementation appropriated in 2011–12 and recognised in 2010–11.
4. Section 30relevant agency receipts—estimate.
5. 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 budget—savings / 1.1
Departmental capital / – / (1,620) / (1,634) / (1,739)
Total capital measures / – / (1,620) / (1,634) / (1,739)
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 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 / – / (1,620) / (1,634) / (1,739)
Net impact on estimates
for Outcome 1 (departmental) / – / (1,620) / (1,634) / (1,739)
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 / 1,056 / 630 / 622 / 614
Changes in wage and price indices / 1.1 / – / 100 / 200 / 99
Decrease in estimates (departmental)
Realignment of judicial officers—transfer from Family Court to Federal Magistrates Court / 1.1 / (293) / (708) / (713) / (718)
Net impact on estimates
for Outcome 1 (departmental) / 763 / 22 / 109 / (5)
1.5Breakdown of additional estimates by appropriation bill
Table 1.5 details the additional estimates sought for the Family Court through Appropriation Bill No.3. The Family 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
As Australia’s specialist superior family court, determine cases with complex law and facts, and provide national coverage as the appellate court in family law matters / 158,082 / 129,766 / 130,529 / 763 / –
Total departmental / 158,082 / 129,766 / 130,529 / 763 / –
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 Family 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: As Australia’s specialist superior family court, determine cases with complex law and facts, and provide national coverage as the appellate court in family law matters / 2011–122010–11 / Revised
Actual / estimated
expenses / expenses
$’000 / $’000
Program 1.1: Provision of a Family Court
Departmental expenses
Departmental appropriation1 / 151,097 / 122,254
Expenses not requiring appropriation in the budget year2 / 14,283 / 18,381
Total expenses for Outcome 1 / 165,380 / 140,635
2010–11 / 2011–12
Average staffing level (number) / 595 / 572
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 $8.963m, liabilities assumed by related entities of $9.328m and resources received free of charge of $0.090m.
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 / 151,097 / 122,254 / 116,108 / 116,156 / 115,132
Expenses not requiring appropriation in
the budget year1 / 14,283 / 18,381 / 18,379 / 18,379 / 17,911
Total program expenses / 165,380 / 140,635 / 134,487 / 134,535 / 133,043
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 Family 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
Litigants’ Fund Special Account— / 1 / 647 / 400 / 400 / – / 647
FMA Act s 20 (A)1 / 1 / 87 / 701 / 141 / – / 647
Total special accounts
2011–12 Budget estimate / 647 / 400 / 400 / – / 647
Total special accounts
2010–11 actual / 87 / 701 / 141 / – / 647
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 Family Court’s budgeted departmental income statement has been updated:
•to reflect the 2010–11operating result (an operating deficit of $1.268m)
•for the impact of judicial salary increases of approximately $1.056m in 2011–12 and $1.866m across the forward estimates (per Remuneration Tribunal Determinations 2011/05 and 2011/10)
•to reflect a decrease for the realignment of judicial officers between the Family Court and Federal Magistrates Court of $0.293m in 2011–12 and $2.139m across the forward estimates, and
•for indexation changes across the forward estimates.
The Family 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 an increase in equity of $1.780m 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 Family 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 / 71,550 / 73,754 / 74,827 / 76,158 / 76,497
Supplier expenses / 60,421 / 57,918 / 50,697 / 49,414 / 47,583
Depreciation and amortisation / 6,915 / 8,963 / 8,963 / 8,963 / 8,963
Write-down and impairment of assets / 4 / – / – / – / –
Losses from asset sales / 169 / – / – / – / –
Other / 26,321 / – / – / – / –
Total expenses / 165,380 / 140,635 / 134,487 / 134,535 / 133,043
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 3,228 / 640 / 640 / 640 / 640
Interest / 1 / – / – / – / –
Other / 1,027 / 1,360 / 1,360 / 1,360 / 1,360
Total own-source revenue / 4,256 / 2,000 / 2,000 / 2,000 / 2,000
Gains
Other / 7,368 / 9,418 / 9,416 / 9,416 / 8,948
Total gains / 7,368 / 9,418 / 9,416 / 9,416 / 8,948
Total own-source income / 11,624 / 11,418 / 11,416 / 11,416 / 10,948
Net cost of (contribution by)
services / 153,756 / 129,217 / 123,071 / 123,119 / 122,095
Revenue from government / 145,601 / 120,254 / 114,108 / 114,156 / 113,132
Surplus (deficit) / (8,155) / (8,963) / (8,963) / (8,963) / (8,963)
Surplus (deficit) attributable to
the Australian Government / (8,155) / (8,963) / (8,963) / (8,963) / (8,963)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves / (28) / – / – / – / –
Total other comprehensive income / (28) / – / – / – / –
Total comprehensive income / (8,183) / (8,963) / (8,963) / (8,963) / (8,963)
Total comprehensive income
attributable to the Australian
Government / (8,183) / (8,963) / (8,963) / (8,963) / (8,963)
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 / (8,183) / (8,963) / (8,963) / (8,963) / (8,963)
Plus non-appropriated expenses
Depreciation and amortisation
expenses / 6,915 / 8,963 / 8,963 / 8,963 / 8,963
Total comprehensive income
(loss) attributable to the agency / (1,268) / – / – / – / –
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 / 1,205 / 1,205 / 1,205 / 1,205 / 1,205
Trade and other receivables / 9,643 / 10,943 / 12,243 / 13,543 / 13,543
Other / 200 / 200 / 200 / 200 / 200
Total financial assets / 11,048 / 12,348 / 13,648 / 14,948 / 14,948
Non-financial assets
Land and buildings / 16,687 / 16,736 / 15,210 / 13,637 / 11,605
Property, plant and equipment / 12,774 / 13,471 / 12,641 / 11,897 / 11,407
Intangibles / 3,947 / 4,262 / 4,136 / 4,028 / 4,545
Inventories / 53 / 53 / 53 / 53 / 53
Other / 3,645 / 3,645 / 3,645 / 3,645 / 3,645
Total non-financial assets / 37,106 / 38,167 / 35,685 / 33,260 / 31,255
Total assets / 48,154 / 50,515 / 49,333 / 48,208 / 46,203
LIABILITIES
Payables
Suppliers / 2,540 / 2,540 / 2,540 / 2,540 / 2,540
Other / 2,207 / 2,207 / 2,207 / 2,207 / 2,207
Total payables / 4,747 / 4,747 / 4,747 / 4,747 / 4,747
Provisions
Employee provisions / 19,787 / 21,087 / 22,387 / 23,687 / 23,687
Other / 2,895 / 2,895 / 2,895 / 2,895 / 2,895
Total provisions / 22,682 / 23,982 / 25,282 / 26,582 / 26,582
Total liabilities / 27,429 / 28,729 / 30,029 / 31,329 / 31,329
Net assets / 20,725 / 21,786 / 19,304 / 16,879 / 14,874
EQUITY
Parent entity interest
Contributed equity / 704 / 10,728 / 17,209 / 23,747 / 30,705
Reserves / 17,148 / 17,148 / 17,148 / 17,148 / 17,148
Retained surplus
(accumulated deficit) / 2,873 / (6,090) / (15,053) / (24,016) / (32,979)
Total parent entity interest / 20,725 / 21,786 / 19,304 / 16,879 / 14,874
Total equity / 20,725 / 21,786 / 19,304 / 16,879 / 14,874
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 / 2,873 / 17,148 / 704 / 20,725
Adjustment for changes in
accounting policies / – / – / – / –
Adjusted opening balance / 2,873 / 17,148 / 704 / 20,725
Comprehensive income
Surplus (deficit) for the period / (8,963) / – / – / (8,963)
Total comprehensive income / (8,963) / – / – / (8,963)
Transactions with owners
Contributions by owners
Departmental capital budget / – / – / 10,024 / 10,024
Sub-total transactions with owners / – / – / 10,024 / 10,024
Estimated closing balance
as at 30 June 2012 / (6,090) / 17,148 / 10,728 / 21,786
Closing balance attributable to the
Australian Government / (6,090) / 17,148 / 10,728 / 21,786
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 / 3,833 / 640 / 640 / 640 / 640
Appropriations / 159,595 / 118,951 / 112,804 / 112,856 / 113,132
Interest / 1 / – / – / – / –
Net GST received / 6,484 / 4,867 / 4,867 / 4,867 / 4,867
Other / – / 1,360 / 1,360 / 1,360 / 1,360
Total cash received / 169,913 / 125,818 / 119,671 / 119,723 / 119,999
Cash used
Employees / 63,944 / 62,909 / 63,233 / 65,318 / 67,639
Suppliers / 77,062 / 58,042 / 51,571 / 49,538 / 47,493
Net GST paid / – / 4,867 / 4,867 / 4,867 / 4,867
Other / 27,565 / – / – / – / –
Total cash used / 168,571 / 125,818 / 119,671 / 119,723 / 119,999
Net cash from (used by)
operating activities / 1,342 / – / – / – / –
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment / 12 / – / – / – / –
Total cash received / 12 / – / – / – / –
Cash used
Purchase of property, plant
and equipment / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
Total cash used / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
Net cash from (used by)
investing activities / (5,794) / (10,024) / (6,481) / (6,538) / (6,958)
FINANCING ACTIVITIES
Cash received
Contributed equity / 4,290 / 10,024 / 6,481 / 6,538 / 6,958
Total cash received / 4,290 / 10,024 / 6,481 / 6,538 / 6,958
Net cash from (used by)
financing activities / 4,290 / 10,024 / 6,481 / 6,538 / 6,958
Net increase (decrease)
in cash held / (162) / – / – / – / –
Cash and cash equivalents at the
beginning of the reporting period / 1,367 / 1,205 / 1,205 / 1,205 / 1,205
Cash and cash equivalents at the
end of the reporting period / 1,205 / 1,205 / 1,205 / 1,205 / 1,205
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) / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
Total capital appropriations / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
Total new capital appropriations
Represented by:
Purchase of non-financial assets / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
Total items / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriation—DCB1 / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
Total / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
Total cash used to
acquire assets / 5,806 / 10,024 / 6,481 / 6,538 / 6,958
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 property,plant and
Buildings / equipment / Intangibles / Total
$’000 / $’000 / $’000 / $’000
As at 1 July 2011
Gross book value / 20,120 / 15,848 / 7,618 / 43,586
Accumulated depreciation/
amortisation and impairment / 3,433 / 3,074 / 3,671 / 10,178
Opening net book balance / 16,687 / 12,774 / 3,947 / 33,408
CAPITAL ASSET ADDITIONS
Estimated expenditure on
new or replacement assets
By purchase—appropriation
ordinary annual services1 / 3,836 / 5,023 / 1,165 / 10,024
Total additions / 3,836 / 5,023 / 1,165 / 10,024
Other movements
Depreciation/amortisation expense / 3,787 / 4,326 / 850 / 8,963
As at 30 June 2012
Gross book value / 23,956 / 20,871 / 8,783 / 53,610
Accumulated depreciation/
amortisation and impairment / 7,220 / 7,400 / 4,521 / 19,141
Closing net book balance / 16,736 / 13,471 / 4,262 / 34,469
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bills (No.1 & No.3) 2011–12 for departmental capital budgets.
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 / 2,313 / – / – / – / –
Other / – / 3,672 / 3,672 / 3,672 / 3,672
Total non-taxation revenue / 2,313 / 3,672 / 3,672 / 3,672 / 3,672
Total revenues administered
on behalf of government / 2,313 / 3,672 / 3,672 / 3,672 / 3,672
Total income administered
on behalf of government / 2,313 / 3,672 / 3,672 / 3,672 / 3,672
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Other / 20 / – / – / – / –
Total expenses administered
on behalf of government / 20 / – / – / – / –
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 / 31 / 31 / 31 / 31 / 31
Total financial assets / 31 / 31 / 31 / 31 / 31
Total assets administered
on behalf of government / 31 / 31 / 31 / 31 / 31
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
Sales of goods and rendering
of services / 2,313 / – / – / – / –
Other / – / 3,672 / 3,672 / 3,672 / 3,672
Total cash received / 2,313 / 3,672 / 3,672 / 3,672 / 3,672
Cash used
Other / 20 / – / – / – / –
Total cash used / 20 / – / – / – / –
Net cash from (used by)
operating activities / 2,293 / 3,672 / 3,672 / 3,672 / 3,672
Net increase (decrease) in
cash held / 2,293 / 3,672 / 3,672 / 3,672 / 3,672
Cash and cash equivalents at
beginning of reporting period / 25 / 31 / 31 / 31 / 31
Cash from Official Public Account for:
– Appropriations / 44 / – / – / – / –
Cash to Official Public Account for:
– Transfers to other entities
(Finance—whole of government) / 2,331 / 3,672 / 3,672 / 3,672 / 3,672
Cash and cash equivalents at
end of reporting period / 31 / 31 / 31 / 31 / 31
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.
Departmental
Revenue from government
Appropriations for departmental programs (adjusted for any formal additions and reductions) are recognised as revenue, except for certain amounts which relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.
Income—resources received free of charge
Resources received free of charge are recorded as either revenue or gains depending on their nature, that is, whether they have been generated in the course of ordinary activities.
Expenses—resources provided free of charge
The Family Court provides resources free of charge to the Federal Magistrates Court of Australia in accordance with sections 90, 92 and 99 of the Federal Magistrates Act 1999. Resources provided free of charge include:
•court staff, who perform work on behalf of the Federal Magistrates Court, and
•accommodation, including access to courtrooms.
It is estimated that the cost of resources provided free of charge by the Family Court to the Federal Magistrates Court during 2011–12 will be $32.204m.
Employee expenses
Employee expenses consist of wages and salaries, superannuation, leave and other entitlements, separations and redundancies and other employee benefits.
Supplier expenses
Supplier expenses consist of administrative expenses including operating lease rentals and supply of goods and services to the Family Court.
Assets
Assets are made up of cash, receivables, prepayments, intangibles (computer software), inventories, land and buildings, infrastructure, plant and equipment.
Liabilities
The Family Court’s liabilities are made up of employee salaries, superannuation and leave entitlements, property lease make-good provisions and amounts owed to creditors.
Administered
Administered cash transfers to and from Official Public Account
Revenue collected by the Family Court for use by the government rather than the Family Court is administered revenue. Collections are transferred to the Official Public Account maintained by the Department of Finance and Deregulation. Conversely, cash is drawn from the Official Public Account to make payments under parliamentary appropriation on behalf of government. These transfers to and from the Official Public Account are adjustments to the administered cash held by the Family Court on behalf of the government and reported as such in the statement of cash flows.
Revenue
All administered revenues are revenues relating to the core operating activities performed by the Family Court on behalf of the Australian Government.
Fees are charged for access to the Family Court’s services. Administered fee revenue is recognised when an application for service is lodged with the Family Court. It is recognised at its nominal amount. Collectability of debts is reviewed at balance date. Allowances are made when collection of a debt is no longer probable.
1