Courts output performance measures 2014-15

Brief description

The financial reports for each department assist assessments of forecast
financial performance, and its use of the parliamentary authority for
resources.

The total resources made available to a department are applied to three uses:

* provision of outputs;
* asset investment; or
* payments on behalf of the State.

The financial statements are presented in the format consistent with
Australian Accounting Standards. Controlled and administered items are
presented in separate statements.

Administered items are those resources over which a department does not
exercise direct control. Authority is provided through an appropriation for
payments made on behalf of the State.

The following tables are available for each department:

* controlled items statements: 
* comprehensive operating statement;
* balance sheet;
* cash flow statement; and
* statement of changes in equity.
* administered items statement;
* parliamentary authority for resources; and
* payments on behalf of the State (where applicable).

**Changes as a result of new legislation**

The _Court Services Victoria Act_ 2014 establishes Court Services Victoria as
a new body corporate from 1 July 2014, responsible for providing (or arranging
the provision of) administrative services and facilities for the courts, VCAT
and the Judicial College of Victoria (collectively, Courts).

This change has been reflected in the financial and performance statements of
both the Department of Justice and Courts. Because responsibility for
providing administrative services and facilities for Courts has transferred
from 1 July 2014, care should be taken when comparing financial statements
across financial years.