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

Identifying and definitional attributes
Metadata item type:	Data Element
Short name:	Recurrent total expenditure
METEOR identifier:	464844
Registration status:	Housing assistance, Standard 01/05/2013
Definition:	The total recurrent expenses incurred by a service provider organisation over a financial year to maintain the operation of government funded stock, expressed in dollars and cents.
Data Element Concept:	Service provider organisation—total recurrent housing expenses

Value domain attributes

Representation class:

Total

Data type:

Currency

Format:

N[N(8)].NN

Maximum character length:

Unit of measure:

Australian currency (AU$)

Unit of measure precision:

Guide for use:

Total expenditure includes 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
and other expenses
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.

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).

Submitting organisation:

National Housing Data Development Committee

Origin:

Indigenous community housing 2009-10 jurisdictional manual.

Related metadata references:

Implementation in Data Set Specifications:

Implementation start date: 01/07/2018

DSS specific information:

Includes:

Employee expenses, including:

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.

Other non-salary expenses:

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;
Property-related expenses:
- Strata-title or body corporate charges where the provider 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)
Borrowing costs (such as interest on loans)
Depreciation and amortisation
Loss on disposal of assets
Loss on revaluation of assets
Impairment expenses
Assets and services provided free of charge
Borrowing costs (such as interest on loans)