ustralian Government Property Data Collection · Web viewThe following definitions apply for the purposes of the Australian Government Property Data Collection (PRODAC). Each data

Australian Government Property Data CollectionAttachment B: Cost Data Specifications Cost File 2014-15

All italicised words are defined terms, the definitions of which are provided in the PRODAC dictionary or in the data element specifications. These specifications are to be read in conjunction with the Property File specifications.

ScopeEach non-corporate entity must provide specified data for buildings in which the non-corporate entity leased or owned 500m2 or more of usable office area at any time during the reporting period, unless the building is located overseas or is an Exempt Military or Intelligence Property. This scope includes office properties, special purpose properties and other types of property located in Australia or Australia’s external territories.

The financial information reported is to be actuals, based on accrual accounting and exclusive of GST.

All data must be collected and collated in accordance with these specifications and submitted using PRODAC Online at http://prodac.c3hosted.com/.

Cost File

The Cost File is made up of two cost data sets – Cost and Administration Cost. Each non-corporate entity is to report the following data for the reporting period for each building.

Refer to the Property File for the building data elements that must be reported for each building.

Cost data set elements

E02: Building identifier C01: Rent expense C02: Lessor’s outgoings expense C03: Repair and maintenance expense C04: Energy expense C05: Water and sewerage expense C06: Cleaning and waste removal expense C07: Other operating expense C08: Relocation and minor refurbishments expense C09: Depreciation and amortisation expense C10: Write down and impairment of assets expense

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http://prodac.c3hosted.com/

C11: Net losses from disposal of asset expense C12: Revenue C13: Gains C14: Tenancy Area Variation

o Net Lettable area – July to Juneo Leased-out area – July to June

C15: Non-corporate entity comment

Note: E20: Tenancy identifier is no longer required.

Tenancy Area Variation: if the NLA or Leased-out area within a tenancy changed at any point during the reporting period (12 months), the non-corporate entity will need to report monthly NLAs and Leased-out areas for that property. This would only occur if a lease or sublease commenced, ended or was subject to an area variation during the reporting period.

Administration Cost data set elements

C16: Administration expense aggregated at the non-corporate entity levelo Average Staffing Level (ASL) – Graduate to SES3o Total costs – Graduate to SES3o Travel costso Training costso Property management serviceso Other contractors and consultantso PRODAC buildings – Total Net Lettable Area (NLA)o PRODAC buildings – Number of buildingso Non-PRODAC buildings – Total Net Lettable Area (NLA)o Non-PRODAC buildings – Number of buildingso Preferred allocation method

Derived Elements

Agencies are not required to provide data on the following list of elements. These derived elements are calculated by Finance using the data collected from agencies.

DC01: Total operating expenses

DC02: Total tenancy expenses

DC03: Net tenancy expenses

DC04: Tenancy type

DC05: Cost per square metre

DC06: Cost per workpoint

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DC07: Cost per occupied workpoint

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PRODAC Cost data specifications 2014-15 Attachment B

DictionaryThe following definitions apply for the purposes of the Australian Government Property Data Collection (PRODAC). Each data element and derived element is also a defined term, where the definition is contained within the data specifications for the element.

Definitions listed in the PRODAC property file specifications also apply for the purpose of these specifications.

Building assets

Include: Leasehold improvements, flooring, floor coverings, suspended ceilings, painting/finishing of surfaces, signage, window treatments, fit-out, fittings.

Lifts, HVAC systems, building control systems, lighting, electrical equipment (kitchen refrigerators, etc), built-in audio-visual equipment.

Partitioning, workstations, furniture (desks, tables, benches, chairs), cabinetry, owned indoor plants and owned art works.

Furniture and general cabinetry in data centres.

Exclude: Security equipment, building security systems, containers to store security classified material, safes, locks, keys and access cards.

ICT equipment, PCs, terminals, printers, peripherals, printing equipment, networking equipment, telecommunications equipment, multifunction devices, ICT materials, ICT accessories and ICT disaster recovery hardware.

ICT specific fit-out items such as ICT racks, LANs, etc.

Scientific equipment or measurement equipment other than building control systems.

Notes: An item is a building asset if it is included above, irrespective of whether it is used for an operational activity or is located in an office, non-office area or leased-out area.

Items of building assets are classified as either a minor asset or a capitalised asset.

Capitalised, in relation to an asset, means an asset from which the non-corporate entity expects to receive economic benefits during more than one financial year.

Contingent rent means contingent rent as defined in AASB 117: Leases. Contingent rents include variable rent escalations (such as CPI increases) and market rent reviews.

Integrated security system means a security system that forms part of the fixed building fit-out and is capitalised as part of that building’s fit-out cost.

Lessor in relation to a property, means the entity from which the non-corporate entity directly leases the property. The lessor is either the owner of the property or the head lessee where the non-corporate entity leases the property under a sublease, memorandum of understanding or similar arrangement.

Minimum lease payment means minimum lease payment as defined in AASB 117: Leases. Minimum lease payments include base rent and fixed rent escalations.

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Minor asset means a low value asset that the non-corporate entity has expensed directly in the non-corporate entity’s income statement.

Non-corporate entity (Non-corporate Commonwealth entity) as defined in the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

Reporting period means the 2014-15 financial year, from 1 July 2014 to 30 June 2015.

Tenancy is one building in which a non-corporate entity occupies or has a right to occupy space under one or more leases.

Where one or more buildings covered by a single lease; or a complex of owned buildings located on a single site, costs should be reported per building or apportioned based on the Net Lettable Area for each building covered by the lease.

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Data element specificationsThe following data elements are reported to the cost data set for the reporting period for each building.

Building identifier (E02)Definition: A unique code which identifies each building that an non-corporate entity

owns or leases as a lessee. This code contains the prefix “B” followed by a hyphen, the non-corporate entity code, followed by a hyphen, and then a unique building number eg, B-DNT-01.

Notes: If the building is reported in the Property File from September of the reporting period, the same building identifier reported in the Property File should be reported in the Cost File.

If an non-corporate entity has more than one building under a lease, the costs should be reported for each building. (‘Multiple’ is no longer used for this element).

All buildings that are included in an non-corporate entity’s Property File from September of the reporting period, should be reported in the Cost File.

Each building identifier should appear only once in the Cost File.

New buildings must provide the building data elements as per the Property File.

Maintain and use the same identifiers and consistency with previous collections by building.

Format: [B-][Non-corporate entity code-][non-corporate entity assigned building number]

Rent expense (C01)Definition: Total rent expense incurred by the non-corporate entity in the reporting

period for all areas within the tenancy, associated car parking and onsite storage.

Include: Minimum lease payments.

Aggregate cost of any incentives (cash or non-cash, eg: a rent free period or integrated fitout provision) recognised as a reduction of rental expense over the lease term on a straight line basis.

Contingent rent expenses accrued in the previous reporting period.

Rent expenses for all areas in the building, including office areas, non-office areas and leased-out areas.

Rent expenses for all onsite storage.

Rent expenses for onsite and offsite car parking facilities that have been acquired for non-corporate entity staff in the building or people visiting non-corporate entity staff in the tenancy.

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Exclude: Rent for offsite storage. This is not collected.

Rents received from subleasing arrangements. That is, do not offset the rent expenses by rent received. Rents received are reported in C12: Revenue.

Note: Rent expense for onerous leases need to be discussed with the Analysis and Reporting team within the Policy and Advice Branch at Finance before being reported.

References: AASB 117: Leases

AASB Interpretation 115: Operating Leases – Incentives

Accounting Guidance Note 2007/4: Accounting for Operating Lease Expenses; and

Accounting Guidance Note 2007/3: Accounting for Lease Incentives as published on www.finance.gov.au/publications/accounting-guidance-notes

Format: Positive value, whole Australian dollars [$nn,nnn,nnn]

Lessor’s outgoings expense (C02)Definition: Total expense incurred by the non-corporate entity in the reporting period

for all outgoings payable to the lessor.

Include: All expenses payable to the lessor under the relevant lease/s, other than rent, such as: landscaping, cleaning, maintenance, after hours AC.

Lessor’s outgoings for all leased areas in the tenancy, including office areas, non-office areas and leased-out areas.

(As an offset) reimbursement of lessor’s outgoings received in the same reporting period in which the outgoings were paid by the non-corporate entity.

Exclude: Reimbursement of lessor’s outgoings incurred during previous reporting periods. These receipts are reported in C12: Revenue.

Outgoings that are included in the rent and not separately charged by the lessor. These costs are in C01: Rent expense.

Outgoings paid to vendors other than the lessor. These expenses are reported in C03 to C07.

Notes: Report all non-rent payments to the lessor irrespective of whether they relate to the base building.

Report $0 for owned tenancies.


Repair and maintenance expense (C03)Definition: Total non-capitalised expenses incurred by the non-corporate entity in the

reporting period to keep the tenancy, car parks, onsite areas and building assets in a condition needed for the tenancy to function as intended by the non-corporate entity.

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http://www.finance.gov.au/publications/accounting-guidance-notes

http://www.finance.gov.au/publications/accounting-guidance-notes


Include: Cost of parts and labour for repair or maintenance of building assets, HVAC systems, fire protection systems, lighting, electrical wiring, electrical goods, plumbing, doors, windows, footpaths, gardens and grounds.

Cost of equipment testing and pest and vermin control.

Payments made to body corporate sinking funds.

Repair and maintenance for all areas in the tenancy, including office areas, non-office areas and leased-out areas.

Repair and maintenance to the base building if it is payable to a vendor other than the lessor (as per some triple net leases).

(As an offset) any discounts or reimbursements received for repair or maintenance received in the same reporting period in which the expenses were paid by the non-corporate entity.

Exclude: Repair and maintenance costs that are capitalised and expensed across more than one financial year through depreciation of capitalised assets or make good provision. This is reported in C09: Depreciation and amortisation expense.

Repair and maintenance costs payable to the lessor. These are reported in C02: Lessor’s outgoings expense.

Reimbursement of any repair and maintenance expenses incurred during previous reporting periods. These receipts are reported in C12: Revenue.

Professional or consultancy fees to obtain specialist advice on building condition. These are reported in C16: Administration expense.

Cost of establishing and managing contracts for repair and maintenance, coordinating repair and maintenance activities or paying accounts for repairs and maintenance. These are reported in C16: Administration expense.

General payments made to bodies corporate for property management services. These are reported in C16: Administration expense.

Repair and maintenance of security and ICT equipment. These are not reported.

Cleaning, rest room services or waste removal. These are reported in C06: Cleaning and waste removal expense.

Cost of non-capitalised refurbishments or minor works. These are reported in C08: Relocation and minor refurbishments expense.


Energy expense (C04)Definition: Total expenses incurred by the non-corporate entity in the reporting

period for the supply of electricity, gas or other energy.

Include: All energy costs paid by the non-corporate entity to a vendor other than the lessor.

Cost of HVAC electricity and any fuels used for back-up power generation

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within the tenancy. It may also include energy supply to base building facilities where a net or triple net lease is in place.

(As an offset) any discounts or reimbursements received for energy supply received in the same reporting period in which the expenses were paid by the non-corporate entity.

Exclude: Energy payments to the lessor. These are reported in C02: Lessor’s outgoings expense.

Reimbursement of any energy expenses incurred during previous reporting periods. These receipts are reported in C12: Revenue.

Fuel costs for motor vehicles. These are not reported.

Recovered expenses from lessees or sublessees. That is, do not offset the expenses by amounts received for energy supply. Any recovered expenses are reported in C12: Revenue.


Water and sewerage expense (C05)Definition: Total expenses incurred by the non-corporate entity in the reporting period

for the supply of water and sewerage services.

Include: All water and sewage costs paid by the non-corporate entity to a vendor other than the lessor.

(As an offset) any discounts or reimbursements received for water and sewerage received in the same reporting period in which the expenses were paid by the non-corporate entity.

Exclude: Water and sewerage costs that are covered by rent.

Water and sewerage costs payable to the lessor. These are reported in C02: Lessor’s outgoings expense.

Reimbursement of any water and sewerage expenses incurred during previous reporting periods. These receipts are reported in C12: Revenue.


Cleaning and waste removal expense (C06)Definition: Total expenses incurred by the non-corporate entity in the reporting

period for cleaning or removal of waste.

Include: Cost of regular or incidental cleaning of the premises, including carpet and window cleaning, sanitary supplies and services, recycling and the removal of rubbish, green waste and security classified material.

Cost of cleaning consumables such as hand towels, soaps, etc.

All such cleaning and waste costs are to be reported, irrespective of whether they are in relation to an operational activity, non-office area, office area or leased-out area.

Cleaning of base building facilities where the non-corporate entity pays these costs, for example, where a triple net lease is in place.

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(As an offset) any discounts or reimbursements received for cleaning and waste removal received in the same reporting period in which the expenses were paid by the non-corporate entity.

Exclude: Expenditure on cleaning and waste removal that is paid to the lessor. These expenses are to be included in C02: Lessor’s outgoings expense

Reimbursement of any cleaning expenses incurred during previous reporting periods. These receipts are reported in C12: Revenue.

The cost of disposing of biological, chemical, radioactive or hazardous waste that is generated from the delivery of core functions of the non-corporate entity.

The cost of disposing of ICT equipment or security equipment.

The cost of establishing or managing contracts for cleaning and waste removal. These are reported in C16: Administration expense.

Note: Where costs are incurred across more than one tenancy and the amount attributable to each tenancy is not easily available, the costs are to be apportioned between tenancies according to the NLA of each tenancy or a more accurate method if one is available.


Other operating expense (C07)Definition: Other substantial expenses incurred in the reporting period by the non-

corporate entity for the tenancy and onsite facilities to function as intended by the non-corporate entity.

Include: Indoor plant hire.

Fire warden and emergency evacuation supplies.

Increases to an initial estimate of make good provision that is directly expensed in the income statement and interest expenses from unwinding of discounts associated with the provision of make good.

Other substantial operating expenses not included or excluded elsewhere in these specifications.

(As an offset) any discounts or reimbursements received in relation to other substantial operating expenses received in the same reporting period in which the expenses were paid by the non-corporate entity.

Exclude: Reimbursement of any other operating expenses incurred during previous reporting periods. These receipts are reported in C12: Revenue.

Cost of ICT services, ICT equipment or telecommunications.

Cost of office consumables, such as paper, stationery, ad hoc cleaning product purchases.

Cost of first aid training, equipment or supplies.

Cost of mailroom or courier services, offsite storage or archiving.

Disaster recovery costs.

Insurance costs.

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Transport costs.

Security costs.

Notes: This element is used to identify costs incurred by the non-corporate entity that are not identified in the other cost data elements.

Where costs are incurred across more than one tenancy and the amount attributable to each tenancy is not easily available, the costs are apportioned between tenancies according to the NLA of each tenancy or a more accurate method if one is available.

References: Accounting Guidance Note 2010/1: Accounting for Decommissioning, Restoration and Similar Provisions (‘Make Good’) (Revised).


Relocation and minor refurbishments expense (C08)Definition: Expenses incurred in the reporting period by the non-corporate entity to

undertake non-capitalised refurbishments or refits and relocation expenses.

Include: Cost of changes to fit-out or refurbishments that were not capitalised and were directly expensed to the income statement in the reporting period.

Cost of make good, where this cost was not included in the depreciation of assets.

Cost of removals and other relocation costs to enable refurbishment.

Cost of removals and relocation costs from normal churn or organisational restructures.

(As an offset) any discounts or reimbursements received for relocation and minor refurbishment received in the same reporting period in which the expenses were paid by the non-corporate entity.

Exclude: Reimbursement of any expenses paid for relocation and minor refurbishment incurred during previous reporting periods. These receipts are reported in C12: Revenue.

Removal and relocation costs that are capitalised and expensed across more than one financial year through depreciation of capitalised assets or make good provision. This is reported in C09: Depreciation and amortisation expense.

Costs of relocating ICT equipment.

Routine repair and maintenance. This is reported in C03: Repair and maintenance expense.

Notes: Relocation and removal expenses that relate to movements from one tenancy to another are to be attributed to the destination tenancy.

Where costs are incurred across more than one tenancy and the amount attributable to each tenancy is not easily available, the costs are apportioned between tenancies according to the NLA of each tenancy or a more accurate method if one is available.


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Depreciation and amortisation expense (C09)Definition: Total depreciation or amortisation expense incurred by the non-corporate

entity in the reporting period on the land, tenancy capitalised building assets. and integrated security systems.

Include: All such expenses, irrespective of whether they are in relation to office areas, non-office areas or leased-out areas.

Annual expense related to the initial estimate of make good where it was included as a component of the cost of the asset being depreciated.


Write down and impairment of assets expense (C10)Definition: Total write down or impairment expense incurred by the non-corporate

entity in the reporting period on the land, tenancy, capitalised building assets and integrated security systems.

Include: Write down and impairment of capitalised building assets, irrespective of whether they are in relation to office areas, non-office areas or leased-out areas.


Net losses from disposal of assets expense (C11)Definition: Aggregated net losses from disposal of assets incurred by the non-

corporate entity in the reporting period on the land, tenancy, capitalised building assets and integrated security systems.

Include: Expenses associated with capitalised building assets, irrespective of whether they are in relation to office areas, non-office areas or leased-out areas.


Revenue (C12)Definition: Total revenue raised by the non-corporate entity in the reporting period

from the use or control of the tenancy or its onsite facilities.

Include: Rent received from leasing or subleasing to other agencies or entities.

For lessors, financial settlements received from lessees for make good.

Fees received from staff or other parties for the use of car parks or other facilities.

Revenue from other agencies or entities for the provision of accommodation or accommodation services, for example, where workpoints or other facilities within the tenancy are provided under a service level agreement.

All recovered expenses in relation to the tenancy.

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Exclude: Revenue raised from the core operations of the non-corporate entity, such as recovery service costs, budget appropriation or other non-corporate entity funding sources.


Gains (C13)Definition: Total gains raised by the non-corporate entity in the reporting period from

the use or disposal of the tenancy, its onsite facilities or any building assets.

Include: Gains from the sale of leasehold improvements or building assets.

Any decrease in the make good provision which reverses a previous revaluation decrease of the related asset recognised as an expense.


Tenancy Area Variation (C14)Definition: Whether the NLA or the Leased-out area in the tenancy changed during the

reporting period.

Notes: This element is used to determine whether the area leased or leased-out by the non-corporate entity within the tenancy changed. This could only occur if, during the reporting period, a lease or form of sublease in the tenancy commenced or ended or if a lease or form of sublease was varied to increase or decrease the NLA or Leased-out area.

This element is used to work out which method to use to calculate the cost per square metre (see DC05).

The gain or loss of a whole lease as the result of a machinery of government change is not regarded as an area change and is coded as ‘Not changed’.

Format: Code Meaning

Not changed The NLA and the Leased-out area in the tenancy stayed

the same throughout the reporting period.

Changed The NLA and/or the Leased-out area in the tenancy

changed during the reporting period.

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Net Lettable Area (NLA): July to June

Definition: For leased property, the total NLA covered by the lease measured in

accordance with the PCA: Method of Measurement for Lettable Area.

For owned property, the total NLA of the building measured in accordance with the PCA: Method of Measurement for Lettable Area.

Include: The total NLA in the lease if it is considered accurate.

The sum of all types of NLA including office NLA, storage NLA, cafe NLA and other types of NLA, except car parks.

Exclude: Car parks.

Notes: Only complete these data elements for buildings where the NLA or the LOA changed at some point in the reporting period.

Record the area at the end of the month for the Building. For example, if building NLA was 1000 m2 and the lease was varied to increase by 500 m2 in November, then report 1000; 1000; 1000; 1000; 1500; 1500; etc.

If the lease does not have an area figure or the lease contains a GLA figure, determine the total NLA in accordance with the PCA: Method of Measurement for Lettable Area.

If the non-corporate entity considers that the NLA recorded in the lease is inaccurate, report the NLA determined by a surveyor, architect or similarly qualified professional.

References: PCA: Method of Measurement for Lettable Area, most recent version;

The lease or other relevant documents

Surveyor’s report.

Format: Square metres [nn,nnn.nn]

Leased Out Area (LOA): July to June

Definition: Total area within the reported NLA of the property which is leased-out to

another non-corporate entity or another entity, measured in accordance with the PCA: Method of Measurement of Lettable Area.

Include: NLA of the leased-out area as indicated in the sub-lease, MOU, licence or

similar arrangement.

Exclude: Arrangements where the non-corporate entity to provides workpoints for

staff of another non-corporate entity or entity where control of the space is not relinquished.

Areas that are shared with the sublessee.

Notes: Only complete these data elements for buildings where the NLA or the LOA

changed at some point in the reporting period.

Record the area at the end of the month for the Building. For example, if building LOA was 1000 m2 and a further 200 m2 was leased out in November, then report 1000; 1000; 1000; 1000; 1200; 1200; etc.

This element is used to work out the area that the non-corporate entity does

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not retain full control of due to sub-letting space.

If the sub-lease, MOU, licence or similar arrangement does not have a figure, determine the leased-out area in accordance with the PCA: Method of Measurement of Lettable Area.

If the non-corporate entity considers that the area in the sub-lease, MOU, licence or similar arrangement is inaccurate, report the leased-out area determined by a surveyor, architect or similarly qualified professional.

References: PCA: Method of Measurement for Lettable Area, most recent version;

Sub-lease or other relevant documents.

Surveyor’s report.

Format: Square metres [nn,nnn.nn]

Non-corporate entity comments (C15)Definition:

Any comments the non-corporate entity would like to make in relation to the cost information provided.

Notes: Agencies may use this field to record, report or communicate any information about costs for the tenancy it considers relevant. This information may include reasons for unusually high or low costs or significant changes to costs.

This element can be left blank or contain an ‘n/a’.

Format: Text

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The following data elements are reported to the administrative cost data set for the reporting period for each building.

Administration expense (C16)Definition: Total expenses incurred by the non-corporate entity over the reporting

period to manage and administer the non-corporate entity’s tenancies.

Include: Average Staffing Level (ASL) cost of property services delivered from within the non-corporate entity, such as development, management or administration of building operations, building enhancements or refurbishment projects, property planning, property performance, environmental sustainability, property procurement, building emergency procedures, property-specific financial functions, PRODAC and other property-related reporting.

ASL cost includes salary and Human Resource overheads such as superannuation, leave, recruitment and corporate training costs.

Cost of training for property staff.

Fire/emergency warden training costs.

Cost of property related travel.

Cost of external service providers, contractors or consultants procured to assist with property administration or management or provide specialist property advice.

Exclude: Cost of staff providing security, ICT, communications or legal services.

ASL of staff who do property tasks on an ad hoc basis or relatively insubstantial basis. As a general guide, exclude staff who spend less than 20 per cent of their time on property tasks.

Notes: ASL is the amount of full-time equivalent time spent on property related tasks. If a staff member spends 75 per cent of their time on property tasks and the remainder on security tasks, the ASL is 0.75. This is then multiplied by the average staff cost for a person at that staff member’s level to determine the ASL cost.

In the ‘Total cost per ASL’ column report the full year average cost for 1 ASL per the particular level. The formula will calculate the actual cost for the non-corporate entity by multiplying the ALS reported by the Total cost per ASL reported.


o Average Staffing Level (ASL) – Graduate to SES3o Total costs – Graduate to SES3o Travel costso Training costso Property management serviceso Other contractors and consultantso PRODAC buildings – Total Net Lettable Area (NLA)o PRODAC buildings – Number of buildingso Non-PRODAC buildings – Total Net Lettable Area (NLA)o Non-PRODAC buildings – Number of buildings

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o Preferred allocation method

ASL: Graduate to SES 3

Definition: Combined FTE (Full Time Equivalent) of property staff at each Average Staffing Level (ASL)

Include: Combined FTE of all staff delivering property administration and management, for all agencies properties, regardless of whether they are reported to PRODAC or not.

Exclude: FTE of staff providing security, ICT, communications or legal services.

FTE of staff who do property tasks on an ad hoc basis or relatively insubstantial basis. As a general guide, exclude staff who spend less than 20 per cent of their time on property tasks.

Notes: If a staff member spends 75 per cent of their time on property tasks and the remainder on security tasks, the ASL should be reported as 0.75.

FTE at the same ASL should be summed up, eg. for three full time property officers at APS 6, you should report 3.00 against APS 6.

Format: Positive value, 2 decimal places [n.nn]

Total costs: Graduate to SES 3

Definition: An average full year cost for each ASL, including HR overheads such as superannuation, leave, recruitment and corporate training.

Include: ASL cost of property services delivered from within the non-corporate entity, such as development, management or administration of building operations, building or refurbishment projects, property planning, property performance, environmental sustainability, property procurement, building emergency procedures, property-specific financial functions, PRODAC and other property related reporting.


Notes: Report the full year average cost for 1 ASL per the particular level and do not multiply for multiple staff at the same ASL.

These should be average costs provided by your HR or similar area, not the actual salary and overheads for people in the property area.


Travel costs

Definition: Total travel costs for property related activities.

Include: Cost of travel related to leased or owned properties regardless of whether the property is reported to PRODAC or not.


Travel costs incurred by external property service providers, contractors

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and consultants


Training costs

Definition: Total costs incurred by training property staff.

Include: Any outsourced training costs provided to non-corporate entity property staff. These training do not necessary need to be related to property management.

Fire/emergency warden training costs.

Exclude: Cost of in-house delivered training as this would be included in Total Costs per ASL.

Cost of training delivered to any external property management providers, contractors or consultants.


Property management services

Definition: Total cost of external property service providers for the agencies property portfolio.

Include: Total actual cost for external property service providers delivering portfolio property management for the non-corporate entity.

Exclude: Other contractors and consultants delivering ad hoc property services during the reporting period.


Other contractors and consultants

Definition: Total cost for contractors or consultants procured to assist with property administration or management or provide specialist property advice.

Include: Total actual cost for contractors and consultants delivering ad hoc property related services in the reporting period.

Exclude: Any costs of contractors and consultants that has been capitalised through the capital work project budget.


PRODAC buildings – Total NLA

Definition: Total NLA of non-corporate entity buildings, leased or owned, reported to PRODAC.

Note Unless Building Area Variation = Changed, this figure should match the total NLA reported to PRODAC in the Lease Table in the September reporting

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period for the relevant financial year..

Format: Square metres [nn,nnn]

PRODAC buildings – Number of buildings

Definition: Total number of non-corporate entity buildings, leased or owned, reported to PRODAC.

Notes: Number of buildings reported in this element should match number of buildings reported to PRODAC in the Building Table in the September reporting period for the relevant financial year, unless a new building has been obtained or a building has been released since the September reporting period for the relevant financial year.

Format: [nn]

Non-PRODAC buildings – Total NLADefinition: Total NLA of non-corporate entity buildings, leased or owned, that are not

reported to PRODAC.

Format: Square metres [nn,nnn]

Non-PRODAC buildings – Number of buildingsDefinition: Total number of non-corporate entity building, leased or owned, that are not

reported to PRODAC.

Format: [nn]

Preferred allocation method

Definition: The method used to apportion administration costs between PRODAC and non-PRODAC property to determine the administration cost for PRODAC buildings.

Format: Code

"apportion on number of properties only" if your non-corporate entity's property portfolio is mainly made up of small buildings that are not captured by PRODAC but these small buildings require similar administrative effort to the larger buildings.

"apportion on NLA only" if your non-corporate entity's property portfolio is mainly made up of PRODAC buildings or the amount of administrative effort required for each buildings is in proportion to the size of the buildings.

"apportion on both NLA and number of tenancies " if neither of the two statements above seem true of your non-corporate entity's property portfolio.

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Derived Elements and Performance IndicatorsThe following data elements are derived elements and performance indicators. Agencies are not required to provide data on these elements. These derived elements are calculated using the data submitted by agencies.

Total operating expenses (DC01)Derivation: For each of an non-corporate entity’s tenancies:

Repair and maintenance expense plus energy expense plus water and sewerage expense plus cleaning and waste removal expense plus other operating expense.

Formula: DC01 = C03 + C04 + C05 + C06 + C07

Format: Whole Australian dollars [$nn,nnn,nnn]

Total tenancy expenses (DC02)

Derivation: For each of an non-corporate entity’s tenancies:

Rent expense plus lessor’s outgoings expense plus total operating expenses plus relocation and minor refurbishments expense plus depreciation and amortisation expense plus write down and impairment of assets expense plus net losses from disposal of asset expense.

Formula: DC02 = C01 + C02 + DC01 + C08 + C09 + C10 + C11

Units/Format: Whole Australian dollars [$nn,nnn,nnn]

Net tenancy expenses (DC03)


Total tenancy expenses minus revenue minus gains

Formula: DC03 = DC02 – C12 – C13

Units/Format: Whole Australian dollars [$nn,nnn,nnn]

Tenancy type (DC04)

Derivation: Each tenancy is allocated a tenancy type based on the ratio of usable office area.

D03: Ratio of usable office area DC04: Tenancy type

Less than 0.5 mainly operational

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0.5 to 0.8 mixed

Greater than 0.8 mainly office

Notes: This element classifies tenancies into broad categories to help analyse cost data.

The ratio boundaries of 0.5 and 0.8 are indicative only and may be reviewed.

Units/Format: [Tenancy type]

Cost per square metre (DC05)


Net tenancy expenses divided by average controlled area

Where average controlled area is either:

If controlled area for the tenancy has not changed in the reporting period, the average controlled Area is the controlled area reported at 30 September 2014 (i.e. in the 2014 Property File data collection).

or

If the controlled area for the tenancy has changed in the reporting period, the average Controlled area is the sum of the monthly controlled Areas in the reporting period divided by 12.

Formulas: If C14 = ‘Not changed’, D01avg = D01September 2014.

If C14 = ‘Variation’, D01avg = ∑ D01all months ÷ 12

DC05 = DC03 ÷ D01avg

Units/Format: Australian dollars per square metre ($nnnn/m2)

Cost per workpoint (DC06)

Derivation: For each of an non-corporate entity’s ‘mainly office’ tenancies:

Net tenancy expenses divided by workpoints

Formulas: DC06 = DC03 ÷ E11

Notes:

Format: Australian dollars per workpoint ($nnnnn/WP)

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Cost per occupied workpoint (DC07)

Derivation: For each of an non-corporate entity’s ‘mainly office’ tenancies:

Net tenancy expenses divided by occupied workpoints

Formulas: DC07 = DC03 ÷ E12

Notes:

Format: Australian dollars per workpoint ($nnnnn/OWP)

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Documents

ustralian Government Property Data Collection · Web viewThe following definitions apply for the purposes of the Australian Government Property Data Collection (PRODAC). Each data