Australian Government Property Data Collection

Attachment B: Cost Data Specifications Cost File 2014-15

Page 1 of 21

PRODAC Cost data specifications 2014-15Attachment B

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.

Scope

Each 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

Cost File

The Cost File is made up of two cost datasets – Cost and Administration Cost. Eachnon-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
  • C11: Net losses from disposal of asset expense
  • C12: Revenue
  • C13: Gains
  • C14: Tenancy Area Variation
  • Net Lettable area – July to June
  • 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 areawithin 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 level
  • Average Staffing Level (ASL) – Graduate to SES3
  • Total costs – Graduate to SES3
  • Travel costs
  • Training costs
  • Property management services
  • Other contractors and consultants
  • PRODAC buildings – Total Net Lettable Area (NLA)
  • PRODAC buildings – Number of buildings
  • Non-PRODAC buildings – Total Net Lettable Area (NLA)
  • Non-PRODAC buildings – Number of buildings
  • 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
  • DC07: Cost per occupied workpoint

Dictionary

The 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 audiovisual 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 thenon-corporate entity expects to receive economic benefits during more than one financial year.

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

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

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

Minor asset means a low valueasset 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 periodmeans the 2014-15 financial year, from 1 July 2014 to 30 June 2015.

Tenancyis 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.

Data element specifications

The 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 annon-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 annon-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 annon-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 entitycode-][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.

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 AdviceBranch 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 Incentivesas published on

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 oflessor’s outgoings received in the samereporting 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.

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

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.

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 maintenancereceived 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.

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

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 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 supplyreceived 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.

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

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.

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

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.
  • (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.

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

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.
  • 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).

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

Relocation and minor refurbishments expense (C08)