Service provider organisation—net recurrent housing expenses, total Australian currency N[N(8)].NN

Implementation start date: 01/07/2018

DSS specific information:

This metadata item records the net recurrent cost to the service provider organisation.

Record unknown values as ‘U’.

Includes:

Administration costs:

• Employee expenses, including:
  • wages and salaries
  • payroll tax
  • superannuation
  • compensation
  • accrued leave
  • training
• Supplies and service expenses, including:
  • stationery
  • postage
  • telephone
  • vehicle
  • office equipment
  • information technology
  • auditing and accounting
  • insurance;
• Office rent;
• General accounting and personnel function costs (for example, training costs or levies paid to community housing training authority or peak body);
• Grants and subsidies (excluding rental subsidies);
• Contracted community housing management services;

Operational costs:

• Repairs and maintenance:
  • day-to-day maintenance, reflecting general wear and tear
  • cyclical maintenance, which is maintenance performed as part of a planned maintenance program
  • other maintenance, for example, repairs due to vandalism.
• Strata-title or body corporate charges where the provide is responsible for payment;
• Rates (for example, water or council/shire) where the provider is responsible for payment;
• Cost of disposals, such as the cost of removal, sale or disposal of housing stock, including:
  • removal of stock to an alternative program
  • costs incurred in the sale of stock to private agencies or persons, such as agent and legal fees, inspection and building insurance, and public liability insurance
  • demolition costs in order to sell the land.
• Market rent paid (such as from head leasing)
• Interest expense (such as interest on loans).

Excludes:

• Capital costs, for example:
  • the purchase of housing stock; and
  • construction costs.

Implementation start date: 01/07/2018

DSS specific information:

This metadata item records the net recurrent cost to the service provider organisation.

Record unknown values as ‘U’.

Record total recurrent housing expenses less the following non-cash expenses:

• Grants and subsidies (excluding rental subsidies);
• Cost of disposals, such as the cost of removal, sale or disposal of housing stock, including:
  • removal of stock to an alternative program
  • costs incurred in the sale of stock to private agencies or persons, such as agent and legal fees, inspection and building insurance, and public liability insurance
  • demolition costs in order to sell the land.
• Loss on disposal of assets
• Loss on revaluation of assets
• Impairment expenses
• Assets and services provided free of charge

DSS specific information:

This data element is collected net expenditure over the financial year.

Net recurrent expenses include all administration and operational costs, such as:

employee expenses (e.g. wages and salaries, superannuation, compensation, accrued leave, payroll tax, training) housing maintenance property-related expenses (e.g. rates, costs of disposals) office supplies and services (e.g. stationery, postage, telephone, office equipment, vehicle expenses, insurance) borrowing costs (e.g. interest) depreciation and amortisation other expenses

Net recurrent expenses exclude:

depreciation on rental buildings (on tenancy rental units only, depreciation and amortisation on all other assets to be included) loss on disposal of assets loss on revaluation of assets unrealised losses on financial assets impairment expenses assets and services provided free of charge recoverable expenses cost of sale of inventory grants and subsidies

DSS specific information:

Net recurrent expenses include all administration and operational costs such as:

• employee expenses (e.g. wages and salaries, superannuation, compensation, accrued leave, payroll tax, training)
• housing maintenance property-related expenses (e.g. rates, costs of disposals)
• office supplies and services (e.g. stationery, postage, telephone, office equipment, vehicle expenses, insurance)
• borrowing costs (e.g. interest) depreciation and amortisation
• other expenses

Net recurrent expenses exclude:

• depreciation on rental buildings (on tenancy rental units only, depreciation and amortisation on all other assets to be included)
• unrealised losses on financial assets
• recoverable expenses

• Non-cash expenses, including:

            - loss on disposal of assets

            - loss on revaluation of assets

            - impairment expenses

            - assets and services provided free of charge

            - cost of sale of inventory

            - grants and subsidies

This data element collects net recurrent expenditure over the financial year. See inclusions and exclusions for details on how to count Other non-salary expenses.

Unknown dollar values are recorded as "U".

DSS specific information:

Net recurrent expenses include all administration and operational costs such as:

• employee expenses (e.g. wages and salaries, superannuation, compensation, accrued leave, payroll tax, training)
• housing maintenance property-related expenses (e.g. rates, costs of disposals)
• office supplies and services (e.g. stationery, postage, telephone, office equipment, vehicle expenses, insurance)
• borrowing costs (e.g. interest) depreciation and amortisation
• other expenses

Net recurrent expenses exclude:

• depreciation on rental buildings (on tenancy rental units only, depreciation and amortisation on all other assets to be included)
• unrealised losses on financial assets
• recoverable expenses

• Non-cash expenses, including:

            - loss on disposal of assets

            - loss on revaluation of assets

            - impairment expenses

            - assets and services provided free of charge

            - cost of sale of inventory

            - grants and subsidies

This data element collects net recurrent expenditure over the financial year. See inclusions and exclusions for details on how to count Other non-salary expenses.

Unknown dollar values are recorded as "U".

DSS specific information:

This data element collects net recurrent costs to the service provider organisation. Net recurrent expenses include all administration and operational costs such as:

• employee expenses (e.g. wages and salaries, superannuation, compensation, accrued leave, payroll tax, training)
• housing maintenance
• property-related expenses (e.g. rates, costs of disposals)
• office supplies and services (e.g. stationery, postage, telephone, office equipment, vehicle expenses, insurance)
• borrowing costs (e.g. interest)
• depreciation and amortisation
• other expenses.

Net recurrent expenses exclude:

• depreciation on rental buildings (on tenancy rental units only, depreciation and amortisation on all other assets to be included)
• loss on disposal of assets
• loss on revaluation of assets
• unrealised losses on financial assets
• impairment expenses
• assets and services provided free of charge
• cost of sale of inventory
• recoverable expenses
• grants and subsidies.

Also excluded are unfunded organisations - ICHOs who received funding in previous financial years (i.e prior to 1 July in the reference year).

Unknown dollar values are recorded as "U".

DSS specific information:

This item records the net recurrent cost to the service provider organisation.

Includes:

Employee expenses (e.g. wages and salaries, payroll tax, superannuation, compensation, accrued leave, and training); Supplies and service expenses (e.g. stationery, postage, telephone, vehicle, office equipment, information technology, auditing and accounting); Office rent; General accounting and personnel function costs (e.g. training costs or levies paid to community housing training authority or peak body); Grants and subsidies (excluding rental subsidies); Contracted community housing management services; Repairs and maintenance (e.g. day to day, cyclical or other); Rates (e.g. water or council/shire) where the provider is responsible for payment; Strata-title or body corporate charges; Costs of removal, sale or disposal of properties and inspections and building insurance where the provider is responsible for payment and public liability insurance; and Market rent paid (such as from head leasing) and interest expense (e.g. interest on loans).

Excludes:

Costs used for the purposes of capital (stock provision); The purchase of dwellings; and Construction costs.

DSS specific information:

Unknown dollar values are recorded as "U".

This item records the net recurrent cost to the service provider organisation.

Includes:

• Employee expenses (e.g. wages and salaries, payroll tax, superannuation, compensation, accrued leave, and training);
• Supplies and service expenses (e.g. stationery, postage, telephone, vehicle, office equipment, information technology, auditing and accounting);
• Office rent;
• General accounting and personnel function costs (e.g. training costs or levies paid to community housing training authority or peak body);
• Grants and subsidies (excluding rental subsidies);
• Contracted community housing management services;
• Repairs and maintenance (e.g. day to day, cyclical or other);
• Rates (e.g. water or council/shire) where the provider is responsible for payment;
• Strata-title or body corporate charges;
• Costs of removal, sale or disposal of properties and inspections and building insurance where the provider is responsible for payment and public liability insurance; and
• Market rent paid (such as from head leasing) and interest expense (e.g. interest on loans).

Excludes:

• Costs used for the purposes of capital (stock provision);
• The purchase of dwellings; and
• Construction costs.

DSS specific information:

Unknown dollar values are recorded as "U".

This item records the net recurrent cost to the service provider organisation.

Includes:

• Employee expenses (e.g. wages and salaries, payroll tax, superannuation, compensation, accrued leave, and training);
• Supplies and service expenses (e.g. stationery, postage, telephone, vehicle, office equipment, information technology, auditing and accounting);
• Office rent;
• General accounting and personnel function costs (e.g. training costs or levies paid to community housing training authority or peak body);
• Grants and subsidies (excluding rental subsidies);
• Contracted community housing management services;
• Repairs and maintenance (e.g. day to day, cyclical or other);
• Rates (e.g. water or council/shire) where the provider is responsible for payment;
• Strata-title or body corporate charges;
• Costs of removal, sale or disposal of properties and inspections and building insurance where the provider is responsible for payment and public liability insurance; and
• Market rent paid (such as from head leasing) and interest expense (e.g. interest on loans).

Excludes:

• Costs used for the purposes of capital (stock provision);
• The purchase of dwellings; and
• Construction costs.

DSS specific information:

Unknown dollar values are recorded as "U".

This item records the net recurrent cost to the service provider organisation.

Includes:

• Employee expenses (e.g. wages and salaries, payroll tax, superannuation, compensation, accrued leave, and training);
• Supplies and service expenses (e.g. stationery, postage, telephone, vehicle, office equipment, information technology, auditing and accounting);
• Office rent;
• General accounting and personnel function costs (e.g. training costs or levies paid to community housing training authority or peak body);
• Grants and subsidies (excluding rental subsidies);
• Contracted community housing management services;
• Repairs and maintenance (e.g. day to day, cyclical or other);
• Rates (e.g. water or council/shire) where the provider is responsible for payment;
• Strata-title or body corporate charges;
• Costs of removal, sale or disposal of properties and inspections and building insurance where the provider is responsible for payment and public liability insurance; and
• Market rent paid (such as from head leasing) and interest expense (e.g. interest on loans).

Excludes:

• Costs used for the purposes of capital (stock provision);
• The purchase of dwellings; and
• Construction costs.

DSS specific information:

Unknown dollar values are recorded as "U".

This item records the net recurrent cost to the service provider organisation.

Includes:

• Employee expenses (e.g. wages and salaries, payroll tax, superannuation, compensation, accrued leave, and training);
• Supplies and service expenses (e.g. stationery, postage, telephone, vehicle, office equipment, information technology, auditing and accounting);
• Office rent;
• General accounting and personnel function costs (e.g. training costs or levies paid to community housing training authority or peak body);
• Grants and subsidies (excluding rental subsidies);
• Contracted community housing management services;
• Repairs and maintenance (e.g. day to day, cyclical or other);
• Rates (e.g. water or council/shire) where the provider is responsible for payment;
• Strata-title or body corporate charges;
• Costs of removal, sale or disposal of properties and inspections and building insurance where the provider is responsible for payment and public liability insurance; and
• Market rent paid (such as from head leasing) and interest expense (e.g. interest on loans).

Excludes:

• Costs used for the purposes of capital (stock provision);
• The purchase of dwellings; and
• Construction costs.