Recurrent non-salary expenditure data element cluster

Identifying and definitional attributes
Metadata item type:	Data Set Specification
METEOR identifier:	552346
Registration status:	Health, Superseded 04/08/2016
DSS type:	Data Element Cluster
Scope:	These data elements are used in conjunction with each other to describe recurrent non-salary expenditure by establishments. These data elements exclude expenditure relating to salaries and wages.

Collection and usage attributes

Guide for use:

The Recurrent non-salary expenditure data element cluster comprises three data elements that provide information on the categories of recurrent non-salary expenditure, the total amount of recurrent non-salary expenditure in Australian dollars and whether these data are estimated.

The Recurrent non-salary expenditure data element cluster describes the following information for an establishment:

Recurrent non-salary expenditure category	Total Australian Dollars	Estimated data indicator
Administrative expenses - insurance	N(8)	1. Yes 2. No
Administrative expenses - other	N(8)	1. Yes 2. No
Depreciation - building	N(8)	1. Yes 2. No
Depreciation - other	N(8)	1. Yes 2. No
Domestic services	N(8)	1. Yes 2. No
Interest payments	N(8)	1. Yes 2. No
Lease costs	N(8)	1. Yes 2. No
Patient transport costs	N(8)	1. Yes 2. No
Repairs and maintenance	N(8)	1. Yes 2. No
Superannuation employer contributions	N(8)	1. Yes 2. No
Other on-costs	N(8)	1. Yes 2. No
Supplies - drug	N(8)	1. Yes 2. No
Supplies - food	N(8)	1. Yes 2. No
Supplies - medical and surgical	N(8)	1. Yes 2. No
Visiting medical officer payments	N(8)	1. Yes 2. No
Not elsewhere recorded	N(8)	1. Yes 2. No

The reported expenditure must be prepared using accrual basis of accounting as per the Australian Accounting Standards Board, Standard 101.

Relational attributes

Related metadata references:

Implementation in Data Set Specifications:

All attributes +

Metadata items in this Data Set Specification

Seq No.	Metadata item	Obligation	Max occurs
-	Establishment—data estimated indicator, yes/no code N *DSS specific information:* This data element is used to indicate where financial data have been estimated rather than directly sourced from the general ledger, audited accounts or other financial systems. The PHE NMDS Working Group strongly supported the inclusion of a data element to indicate where data had been estimated or apportioned, as a way of informing data users of situations where the data do not reflect the actual items in the general ledger.	Mandatory	16
-	Establishment—recurrent non-salary expenditure categories, code N[N]	Mandatory	16
-	Establishment—recurrent non-salary expenditure, total Australian currency N[N(8)]	Mandatory	16

Recurrent non-salary expenditure data element cluster

Identifying and definitional attributes

Collection and usage attributes

Relational attributes

Metadata items in this Data Set Specification

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Recurrent non-salary expenditure data element cluster

Data Set Specification Attributes

Identifying and definitional attributes

Collection and usage attributes

Relational attributes

Metadata items in this Data Set Specification

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