Housing assistance agency—recurrent expenditure (employee expenses), total Australian currency N[N(9)]
Data Element Attributes
Identifying and definitional attributes | |
Metadata item type: | Data Element |
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Short name: | Recurrent expenditure (employee expenses) |
METEOR identifier: | 270115 |
Registration status: | Housing assistance, Retired 01/05/2013 |
Definition: | Total employee expenses (Economic Type Framework Classification code 121). |
Data element concept attributes | |
Identifying and definitional attributes | |
Data element concept: | Housing assistance agency—recurrent expenditure (employee expenses) |
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METEOR identifier: | 269579 |
Registration status: | Housing assistance, Standard 01/03/2005 |
Definition: | Employee expenses relate to compensation of employees and reflect those expenses accrued as a result of services provided by employees in the current period. They include wages and salaries, annual leave, long service leave and superannuation. |
Context: | To enable analysis of welfare expenditure at the national level. There is a considerable interest in expenditure data at the national level from many different potential users. This metadata item is based on relevant sections of the Economic Type Framework Classification (ETF) within the Australian Bureau of Statistics (ABS) Australian System of Government Finance Statistics (GFS). The GFS summarises the broad reporting requirements of government bodies for Public Sector Accounts. As part of these reporting requirements, governments need to obtain certain information from funded organisations. This metadata item is presented in the interests of facilitating reporting. The ETF is based on established accounting principles and specifies an operating statement, cash flow statement, reconciliation statement, supplementary statement, intra-unit transfers other than revaluations and accrued transactions, revaluations and other changes in the volume of assets and, a balance sheet. |
Object class: | Housing assistance agency |
Property: | Recurrent expenditure |
Source and reference attributes | |
Origin: | Australian Bureau of Statistics 2005. Australian System of Government Finance Statistics: Concept, Sources and Methods (Cat. no. 5514.0). Viewed 13 October 2005. |
Value domain attributes | |
Identifying and definitional attributes | |
Value domain: | Total Australian currency N[N(9)] |
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METEOR identifier: | 270772 |
Registration status: | Health, Standard 04/08/2016 Housing assistance, Standard 01/03/2005 |
Definition: | Total number of Australian dollars. |
Representational attributes | ||
Representation class: | Total | |
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Data type: | Currency | |
Format: | N[N(9)] | |
Maximum character length: | 10 | |
Unit of measure: | Australian currency (AU$) |
Data element attributes | |
Collection and usage attributes | |
Guide for use: | Employee expenses include:
|
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Collection methods: | Measurement on an accrual accounting basis is preferred to measurement on a cash accounting basis. Expenditure is usually measured for an accounting period, typically a financial year (1 July to 30 June the following year). |
Source and reference attributes | |
Origin: | Australian Bureau of Statistics 2005. Australian System of Government Finance Statistics: Concept, Sources and Methods (Cat. no. 5514.0). Viewed 13 October 2005. |
Relational attributes | |
Related metadata references: | Is used in the formation of Housing assistance agency—recurrent expenditure, total Australian currency N[N(9)] Housing assistance, Superseded 01/05/2013 Is used in the formation of Service provider organisation—total recurrent housing expenses, total Australian currency N[N(8)].NN Housing assistance, Standard 01/05/2013 |