High Court of Australia
High Court of Australia
Section 1: Agency overview and resources
1.1Strategic direction statement
The High Court of Australia is the highest court in the Australian judicial system. It was established in 1901 by section 71 of the Constitution.
The Constitution confers both an appellate and an original jurisdiction upon the High Court. Appeals from the supreme courts of the states and territories, from the Federal Court of Australia and from the Family Court of Australia are heard pursuant to special leave granted. The High Court is also the final arbiter upon constitutional questions. These may come on appeal from a lower court or be initiated by an application to the High Court itself.
Beginning in 2012–13, there will be a change to the arrangements for funding and managing Commonwealth Law Courts buildings. Funds will be transferred from the tenants to allow the Department of Finance and Deregulation to take on greater responsibility for managing these buildings. In 2012–13, the High Court and other tenants will work closely with the Department of Finance and Deregulation to identify the whole-of-life costs for the buildings and to transfer management of the buildings.
1.2Agency resource statement
Table 1.1 shows the total resources from all sources.
Table 1.1: Agency resource statement—Budget estimates for 2012–13 as at Budget May 2012
Estimate ofprior year / Actual
amounts / + / Proposed / = / Total / available
available in / at Budget / estimate / appropriation
2012–13 / 2012–13 / 2012–13 / 2011–12
Source / $’000 / $’000 / $’000 / $’000
Opening balance/reserves at bank / 9,863 / – / 9,863 / 10,537
REVENUE FROM GOVERNMENT
Ordinary annual services¹
Outcome 1: To interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court in Australia2 / – / 15,903 / 15,903 / 17,040
Total ordinary annual services / – / 15,903 / 15,903 / 17,040
Other services3
Non-operating / – / 1,450 / 1,450 / 1,361
Total other services / – / 1,450 / 1,450 / 1,361
Total annual appropriations / – / 17,353 / 17,353 / 18,401
Total funds from government / – / 17,353 / 17,353 / 18,401
FUNDS FROM OTHER SOURCES
Interest / – / 510 / 510 / 610
Sale of goods and services / – / 165 / 165 / 165
Other / – / 55 / 55 / 55
Total / – / 730 / 730 / 830
Total net resourcing for agency / 9,863 / 18,083 / 27,946 / 29,768
All figures are GST exclusive.
The High Court is neither a prescribed agency under the Financial Management and Accountability Act1997 nor a statutory authority under the Commonwealth Authorities and Companies Act 1997. Consequently, tables for the High Court may differ from the standard tables for FMA Act or CAC Act bodies.
1. Appropriation Bill (No. 1) 2012–13.
2. Includes an amount of $2.420m in 2012–13 for the departmental capital budget (seeTable3.2.5 for further details). For accounting purposes this amount has been designated as 'contributions by owners'.
3. Appropriation Bill (No. 2) 2012–13.
1.3Budget measures
The government will change court fees from 1 January 2013 as outlined in Budget Paper No. 2. Revised revenue estimates will be included in the 2012–13 Portfolio Additional Estimates Statements.
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 programs are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programs that contribute to government outcomes over the budget and forward years.
The High Court’s outcome is described below together with its related program. The outcome does not include judicial salaries and allowances. These are administered by the Attorney-General’s Department through a drawing right on a special appropriation held by the Australian Public Service Commission.
Outcome 1: To interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court of AustraliaOutcome 1 expense statement
Table 2.1 provides an overview of the total expenses for Outcome 1, by program.
Table 2.1: Budgeted expenses for Outcome 1
Outcome 1: To interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court in Australia / 2011–12Estimated / 2012–13
actual / Estimated
expenses / expenses
$’000 / $’000
Program 1.1: High Court Business
Revenue from government
Ordinary annual services (Appropriation Bill No. 1) / 14,261 / 13,483
Revenues from other independent sources / 830 / 730
Expenses not requiring appropriation in the budget year¹ / 5,583 / 6,252
Total expenses for Outcome 1 / 20,674 / 20,465
2011–12 / 2012–13
Average staffing level (number) / 83 / 81
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change.
1. Expenses not requiring appropriation in the budget year are made up of $4.467m in depreciation and amortisation expenses and $1.785m in goods and services received free of charge.
Contributions to Outcome 1
Program 1.1: High Court BusinessProgram 1.1 objective
The program objective is to interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate court in Australia.
Program 1.1 expenses
The expenses attributable to the High Court’s program will decrease in 2012–13 by a net $0.214m and will remain relatively constant across the forward estimates. The decrease comprises a reduction in annual departmental expenses of $0.845m and an increase in expenses not requiring appropriation of $0.631m. The net decrease relates to changes in the management and funding of Commonwealth Law Courts buildings.
2011–12 / 2013–14 / 2014–15 / 2015–16
Revised / 2012–13 / Forward / Forward / Forward
budget / Budget / year 1 / year 2 / year 3
$’000 / $’000 / $’000 / $’000 / $’000
Annual departmental expenses
Departmental item / 15,091 / 14,213 / 14,271 / 14,356 / 14,511
Expenses not requiring appropriation in
the budget year1 / 5,583 / 6,252 / 6,320 / 6,422 / 6,471
Total program expenses / 20,674 / 20,465 / 20,591 / 20,778 / 20,982
1. Expenses not requiring appropriation in the budget year are made up of $4.467m in depreciation and amortisation expenses and $1.785m in goods and services received free of charge.
Program 1.1 deliverablesThe High Court decides cases arising in its original and appellate jurisdictions.
Section 3: Explanatory tables and budgeted financial statements
Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 2012–13budget year. It explains how budget plans are incorporated into the financial statements.
3.1Explanatory tables
3.1.1Movement of administered funds between years
The High Court has not moved any administered funds between years.
3.1.2Special accounts
The High Court has no special accounts.
3.1.3Australian Government Indigenous expenditure
The High Court has no Indigenous-specific expenses.
3.2Budgeted financial statements
3.2.1Differences in agency resourcing and financial statements
There is no material difference between the agency resourcing and financial statements.
3.2.2Analysis of budgeted financial statements
Budgeted departmental income statement
The net cost of services for the High Court is expected to be $17.950m in 2012–13. Revenue from government for 2012–13 is budgeted at $13.483m, a decrease of $0.778m. The decrease is primarily due to changes in the management and funding of Commonwealth Law Courts buildings. The changed arrangements will result in a reduction in annual departmental expenses and an increase in expenses not requiring appropriation.
Total own-source income in 2012–13 is expected to be $0.730m, a decrease of $0.100m from the estimate for 2011–12. The decrease reflects a decline in interest revenue due to a reduction in the High Court’s cash holdings from the finalisation of major capital works in the High Court precinct.
Budgeted departmental balance sheet
The value of the High Court’s net assets will decrease by $0.597m to $222.080m in 2012–13. The decrease is the net result of the 2012–13 operating deficit of $4.467m and the equity injection of $3.870m for capital purchases.
3.2.3Budgeted financial statements tables
Departmental
Table 3.2.1: Comprehensive income statement (showing net cost of services)
(for the period ended 30June)
actual / estimate / estimate / estimate / estimate
2011–12 / 2012–13 / 2013–14 / 2014–15 / 2015–16
$’000 / $’000 / $’000 / $’000 / $’000
EXPENSES
Employee benefits / 8,405 / 8,515 / 8,645 / 8,735 / 8,825
Supplier expenses / 7,986 / 7,483 / 7,429 / 7,441 / 7,538
Depreciation and amortisation / 4,283 / 4,467 / 4,517 / 4,602 / 4,619
Total expenses / 20,674 / 20,465 / 20,591 / 20,778 / 20,982
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 165 / 165 / 165 / 165 / 170
Interest / 610 / 510 / 410 / 360 / 360
Other / 55 / 55 / 55 / 60 / 60
Total own-source revenue / 830 / 730 / 630 / 585 / 590
Gains
Resources received free of charge / 1,300 / 1,785 / 1,803 / 1,820 / 1,852
Total gains / 1,300 / 1,785 / 1,803 / 1,820 / 1,852
Total own-source income / 2,130 / 2,515 / 2,433 / 2,405 / 2,442
Net cost of (contribution by)
services / 18,544 / 17,950 / 18,158 / 18,373 / 18,540
Revenue from government / 14,261 / 13,483 / 13,641 / 13,771 / 13,921
Surplus (deficit) attributable to the
Australian Government / (4,283) / (4,467) / (4,517) / (4,602) / (4,619)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation surplus / – / – / – / – / –
Total other comprehensive income / – / – / – / – / –
Total comprehensive income (loss) / (4,283) / (4,467) / (4,517) / (4,602) / (4,619)
Total comprehensive income (loss)
attributable to the Australian
Government / (4,283) / (4,467) / (4,517) / (4,602) / (4,619)
Note: Impact of net cash appropriation arrangements
2011–12 / 2012–13 / 2013–14 / 2014–15 / 2015–16
$’000 / $’000 / $’000 / $’000 / $’000
Total comprehensive income (loss)
less depreciation/amortisation
expenses previously funded through
revenue appropriations / – / – / – / – / –
Plus depreciation/amortisation expenses
previously funded through revenue
appropriations1 / (4,283) / (4,467) / (4,517) / (4,602) / (4,619)
Total comprehensive income (loss)
as per the statement of
comprehensive income / (4,283) / (4,467) / (4,517) / (4,602) / (4,619)
Prepared on Australian Accounting Standards basis.
1.From 2010–11, the government introduced net cash appropriation arrangements where Bill 1 revenue appropriations for the depreciation and amortisation expenses of agencies were replaced with a separate capital budget provided through Bill 1 equity appropriations. See Table 3.2.5 for more information on the departmental capital budget.
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
Estimated / Budget / Forward / Forward / Forwardactual / estimate / estimate / estimate / estimate
2011–12 / 2012–13 / 2013–14 / 2014–15 / 2015–16
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS
Financial assets
Cash and cash equivalents / 1,429 / 1,780 / 1,803 / 1,803 / 1,803
Trade and other receivables / 272 / 272 / 271 / 271 / 271
Investments / 8,434 / 6,493 / 5,995 / 5,597 / 5,535
Total financial assets / 10,135 / 8,545 / 8,069 / 7,671 / 7,609
Non-financial assets
Land and buildings / 191,370 / 191,203 / 190,572 / 189,977 / 188,695
Property, plant and equipment / 20,430 / 21,178 / 22,440 / 22,927 / 23,515
Intangibles / 331 / 644 / 790 / 746 / 951
Heritage and cultural assets / 3,034 / 3,134 / 3,134 / 3,134 / 3,134
Other non-financial assets / 150 / 150 / 160 / 170 / 180
Total non-financial assets / 215,315 / 216,309 / 217,096 / 216,954 / 216,475
Total assets / 225,450 / 224,854 / 225,165 / 224,625 / 224,084
LIABILITIES
Payables
Suppliers / 195 / 186 / 175 / 175 / 175
Other payables / 682 / 682 / 682 / 682 / 682
Total payables / 877 / 868 / 857 / 857 / 857
Provisions
Employee provisions / 1,896 / 1,906 / 1,916 / 1,926 / 1,936
Total provisions / 1,896 / 1,906 / 1,916 / 1,926 / 1,936
Total liabilities / 2,773 / 2,774 / 2,773 / 2,783 / 2,793
Net assets / 222,677 / 222,080 / 222,392 / 221,842 / 221,291
EQUITY
Parent entity interest
Contributed equity / 70,882 / 74,752 / 79,581 / 83,633 / 87,701
Reserves / 162,771 / 162,771 / 162,771 / 162,771 / 162,771
Retained surplus
(accumulated deficit) / (10,976) / (15,443) / (19,960) / (24,562) / (29,181)
Total parent entity interest / 222,677 / 222,080 / 222,392 / 221,842 / 221,291
Total equity / 222,677 / 222,080 / 222,392 / 221,842 / 221,291
Prepared on Australian Accounting Standards basis.
Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2012–13)
Asset / ContributedRetained / revaluation / equity/ / Total
earnings / reserve / capital / equity
$’000 / $’000 / $’000 / $’000
Opening balance as at 1 July 2012
Balance carried forward from
previous period / (10,976) / 162,771 / 70,882 / 222,677
Adjustment for changes in
accounting policies / – / – / – / –
Adjusted opening balance / (10,976) / 162,771 / 70,882 / 222,677
Comprehensive income
Surplus (deficit) for the period / (4,467) / – / – / (4,467)
Total comprehensive income / (15,443) / 162,771 / 70,882 / 218,210
Of which:
Attributable to the Australian
Government / (15,443) / 162,771 / 70,882 / 218,210
Transactions with owners
Contributions by owners
Equity injection—appropriation / – / – / 1,450 / 1,450
Departmental capital budget / – / – / 2,420 / 2,420
Sub-total transactions with owners / – / – / 3,870 / 3,870
Estimated closing balance
as at 30 June 2013 / (15,443) / 162,771 / 74,752 / 222,080
Closing balance attributable to the
Australian Government / (15,443) / 162,771 / 74,752 / 222,080
Prepared on Australian Accounting Standards basis.
Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
Estimated / Budget / Forward / Forward / Forwardactual / estimate / estimate / estimate / estimate
2011–12 / 2012–13 / 2013–14 / 2014–15 / 2015–16
$’000 / $’000 / $’000 / $’000 / $’000
OPERATING ACTIVITIES
Cash received
Appropriations / 14,261 / 13,483 / 13,641 / 13,771 / 13,921
Sale of goods and rendering of services / 165 / 165 / 165 / 165 / 170
Interest / 610 / 510 / 410 / 360 / 360
Net GST received / 770 / 770 / 770 / 770 / 800
Other / 55 / 55 / 55 / 60 / 60
Total cash received / 15,861 / 14,983 / 15,041 / 15,126 / 15,311
Cash used
Employees / 8,395 / 8,505 / 8,635 / 8,725 / 8,815
Suppliers / 6,320 / 5,707 / 5,646 / 5,631 / 5,696
Net GST paid / 970 / 770 / 770 / 770 / 800
Total cash used / 15,685 / 14,982 / 15,051 / 15,126 / 15,311
Net cash from (used by)
operating activities / 176 / 1 / (10) / – / –
INVESTING ACTIVITIES
Cash received
Investments / – / 1,941 / 498 / 398 / 62
Total cash received / – / 1,941 / 498 / 398 / 62
Cash used
Purchase of property, plant
and equipment / 4,835 / 5,461 / 5,294 / 4,450 / 4,130
Investments / 561 / – / – / – / –
Total cash used / 5,396 / 5,461 / 5,294 / 4,450 / 4,130
Net cash from (used by)
investing activities / (5,396) / (3,520) / (4,796) / (4,052) / (4,068)
FINANCING ACTIVITIES
Cash received
Contributed equity / 4,140 / 3,870 / 4,829 / 4,052 / 4,068
Total cash received / 4,140 / 3,870 / 4,829 / 4,052 / 4,068
Net cash from (used by)
financing activities / 4,140 / 3,870 / 4,829 / 4,052 / 4,068
Net increase (decrease)
in cash held / (1,080) / 351 / 23 / – / –
Cash and cash equivalents at the
beginning of the reporting period / 2,509 / 1,429 / 1,780 / 1,803 / 1,803
Cash and cash equivalents at the
end of the reporting period / 1,429 / 1,780 / 1,803 / 1,803 / 1,803
Prepared on Australian Accounting Standards basis.
Table 3.2.5: Departmental capital budget statement
Estimated / Budget / Forward / Forward / Forwardactual / estimate / estimate / estimate / estimate
2011–12 / 2012–13 / 2013–14 / 2014–15 / 2015–16
$’000 / $’000 / $’000 / $’000 / $’000
NEW CAPITAL APPROPRIATIONS
Capital budgets—Bill 1 (DCB) / 2,779 / 2,420 / 3,379 / 2,602 / 2,618
Equity injections—Bill 2 / 1,361 / 1,450 / 1,450 / 1,450 / 1,450
Total new capital appropriations / 4,140 / 3,870 / 4,829 / 4,052 / 4,068
Provided for:
Purchase of non-financial assets / 4,140 / 3,870 / 4,829 / 4,052 / 4,068
Total items / 4,140 / 3,870 / 4,829 / 4,052 / 4,068
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations1 / 2,441 / 3,467 / 1,450 / 1,450 / 1,450
Funded by capital appropriation—DCB2 / 2,394 / 1,994 / 3,844 / 3,000 / 2,680
Total / 4,835 / 5,461 / 5,294 / 4,450 / 4,130
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases / 4,835 / 5,461 / 5,294 / 4,450 / 4,130
Total cash used to
acquire assets / 4,835 / 5,461 / 5,294 / 4,450 / 4,130
Prepared on Australian Accounting Standards basis.
DCB = departmental capital budget.
1. Includes both current and prior Bill 2, 4 and 6 appropriations and special capital appropriations.
2. 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 (2012–13)
Otherproperty, / Computer
plant & / Heritage / software &
Land / Buildings / equipment / & cultural / intangibles / Total
$’000 / $’000 / $’000 / $’000 / $’000 / $’000
As at 1 July 2012
Gross book value / 8,925 / 185,889 / 22,545 / 3,034 / 990 / 221,383
Accumulated depreciation/
amortisation and impairment / – / (3,444) / (2,115) / – / (659) / (6,218)
Opening net book balance / 8,925 / 182,445 / 20,430 / 3,034 / 331 / 215,165
CAPITAL ASSET ADDITIONS
Estimated expenditure on
new or replacement assets
By purchase—appropriation
equity1 / – / 2,017 / 1,450 / – / – / 3,467
By purchase—appropriation
ordinary annual services2 / – / 1,186 / 285 / 100 / 423 / 1,994
Total additions / – / 3,203 / 1,735 / 100 / 423 / 5,461
Other movements
Depreciation/amortisation
expense / – / (3,370) / (987) / – / (110) / (4,467)
Total other movements / – / (3,370) / (987) / – / (110) / (4,467)
As at 30 June 2013
Gross book value / 8,925 / 189,092 / 24,280 / 3,134 / 1,413 / 226,844
Accumulated depreciation/
amortisation and impairment / – / (6,814) / (3,102) / – / (769) / (10,685)
Closing net book balance / 8,925 / 182,278 / 21,178 / 3,134 / 644 / 216,159
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation equity’ refers to equity injections or administered assets and liabilities appropriations provided through Appropriation Bill (No. 2) 2012–13.
2. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1)
2012–13 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.
Administered
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)
Estimated / Budget / Forward / Forward / Forwardactual / estimate / estimate / estimate / estimate
2011–12 / 2012–13 / 2013–14 / 2014–15 / 2015–16
$’000 / $’000 / $’000 / $’000 / $’000
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Total expenses administered
on behalf of government / – / – / – / – / –
LESS:
OWN-SOURCE INCOME
Own-source revenue
Non-taxation revenue
Sale of goods and rendering
of services / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Total non-taxation revenue / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Total own-source revenue
administered on behalf of
government / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Total own-source income
administered on behalf of
government / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Net cost of (contribution by)
services / (1,367) / (1,369) / (1,372) / (1,375) / (1,380)
Surplus (deficit) / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Total comprehensive income (loss) / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Prepared on Australian Accounting Standards basis.
Table 3.2.8: 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)
Estimated / Budget / Forward / Forward / Forwardactual / estimate / estimate / estimate / estimate
2011–12 / 2012–13 / 2013–14 / 2014–15 / 2015–16
$’000 / $’000 / $’000 / $’000 / $’000
OPERATING ACTIVITIES
Cash received
Sales of goods and rendering
of services / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Total cash received / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Net cash from (used by)
operating activities / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Net increase (decrease) in
cash held / 1,367 / 1,369 / 1,372 / 1,375 / 1,380
Cash and cash equivalents at the
beginning of the reporting period / – / – / – / – / –
Cash to Official Public Account for:
– Other / (1,367) / (1,369) / (1,372) / (1,375) / (1,380)
Cash and cash equivalents at the
end of the reporting period / – / – / – / – / –
Prepared on Australian Accounting Standards basis.
3.2.4Notes to the financial statements
Basis of accounting
The budgeted financial statement have been prepared on an accrual 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.
Gains—resources free of charge
Resources free of charge are recognised as gains when the service would have been purchased if it had not been donated.Use of those resources is recognised as an expense.
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, allowances, superannuation and leave entitlements.
Supplier expenses
Supplier expenses consist of travel expenses, communications, consultant and contractor costs and other administrative costs.
Cash
Cash includes cash on hand and demand deposits in bank accounts with an original maturity of two months or less that are readily convertible to known amounts 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) Regulations2004. The fees and charges collected are transferred to consolidated revenue.
1