Courts output performance measures 2014-15

The financial reports for each department assist assessments of forecastfinancial performance, and its use of the parliamentary authority forresources.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 withAustralian Accounting Standards. Controlled and administered items arepresented in separate statements.Administered items are those resources over which a department does notexercise direct control. Authority is provided through an appropriation forpayments 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 asa new body corporate from 1 July 2014, responsible for providing (or arrangingthe provision of) administrative services and facilities for the courts, VCATand the Judicial College of Victoria (collectively, Courts).This change has been reflected in the financial and performance statements ofboth the Department of Justice and Courts. Because responsibility forproviding administrative services and facilities for Courts has transferredfrom 1 July 2014, care should be taken when comparing financial statementsacross financial years.

各部门的财务报告有助于评估预期财务业绩，以及部门对议会资源授权（parliamentary authority for resources）的使用情况。
拨付给某一部门的全部资源可用于三类用途：
* 产出提供；
* 资产投资；
* 代表国家进行支付。

财务报表的编制格式符合澳大利亚会计准则（Australian Accounting Standards）。受控项目与受托管理项目分别列报于不同报表中。
受托管理项目指部门无法直接行使控制权的资源。代表国家进行支付的权限通过拨款（appropriation）获得。

各部门可使用以下报表：
* 受控项目报表：
* 综合运营报表（comprehensive operating statement）；
* 资产负债表（balance sheet）；
* 现金流量表（cash flow statement）；
* 所有者权益变动表（statement of changes in equity）。
* 受托管理项目报表；
* 议会资源授权报表；
* 代表国家支付报表（如适用）。

**新立法带来的变更**
《2014年维多利亚州法院服务局法案》（Court Services Victoria Act 2014）规定，自2014年7月1日起，维多利亚州法院服务局（Court Services Victoria）成为新的法人团体，负责为法院、维多利亚民事与行政仲裁庭（Victorian Civil and Administrative Tribunal, VCAT）以及维多利亚州司法学院（Judicial College of Victoria）（统称"法院系统"）提供（或安排提供）行政服务与设施。
此项变更已反映在司法厅与法院系统的财务及业绩报表中。由于自2014年7月1日起，法院系统行政服务与设施的提供职责已发生转移，在对不同财年的财务报表进行对比时需格外谨慎。