Australian Government Property Data Collection
Attachment B: Cost Data Specifications Cost File 2013-14
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 agency must provide specified data for buildings in which the agency leased or owned 500
m2 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 datasets – Cost and Administration Cost. Each agency 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
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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
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Attachment B
C10: Write down and impairment of assets expense
C11: Net losses from disposal of asset expense
C12: Revenue
C13: Gains
C14: Tenancy area variation
o Net Lettable area – July to June
o Leased-out area – July to June
C15: Agency comment
Note: E20: Tenancy identifier is no longer required.
Tenancy area variation: if the NLA or Leased-out area in a tenancy changed at any point
during the reporting period, the agency 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 agency level
o Average Staffing Level (ASL) – Graduate to SES3
o Total costs – Graduate to SES3
o Travel costs
o Training costs
o Property management services
o Other contractors and consultants
o PRODAC buildings – Total Net Lettable Area (NLA)
o PRODAC buildings – Number of buildings
o Non-PRODAC buildings – Total Net Lettable Area (NLA)
o Non-PRODAC buildings – Number of buildings
o 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
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DC02: Total tenancy expenses
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DC03: Net tenancy expenses

DC04: Tenancy type
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DC05: Cost per square metre
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DC06: Cost per workpoint
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DC07: Cost per occupied workpoint
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Attachment B
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:
Exclude:
Notes:

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.

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.

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 agency 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 agency directly leases the
property. The lessor is either the owner of the property or the head lessee where the agency
leases the property under a sublease, memorandum of understanding or similar arrangement.
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Attachment B
Minimum lease payment means minimum lease payment as defined in AASB 117: Leases.
Minimum lease payments include base rent and fixed rent escalations.
Minor asset means a low value asset that the agency has expensed directly in the agency’s income
statement.
Reporting period means the 2013-14 financial year, from 1 July 2013 to 30 June 2014.
Tenancy is one building in which an agency 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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Attachment B
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 an agency owns or leases
as a lessee. This code contains the prefix “B” followed by a hyphen, the
agency 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 agency 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 agency’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.
Format:
[B-][Agency code-][agency assigned building number]
Rent expense (C01)
Definition:

Total rent expense incurred by the agency 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 expense accrued in the previous reporting period.

Rent expenses for all areas in the building, including office areas, nonoffice 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 agency staff in the building or people visiting agency staff in
the tenancy.

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.
Exclude:
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Attachment B
Note:

Rent expense for onerous leases need to be discussed with the Property
Framework 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

Accounting Guidance Note 2007/3: Accounting for Lease Incentives
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Lessor’s outgoings expense (C02)
Definition:

Total expense incurred by the agency 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 agency.

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.

Report all non-rent payments to the lessor irrespective of whether they
relate to the base building.

Report $0 for owned tenancies.

Positive value, whole Australian dollars [$nn,nnn,nnn]
Exclude:
Notes:
Format:
Repair and maintenance expense (C03)
Definition:

Total non-capitalised expenses incurred by the agency 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 agency.
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,
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PRODAC Cost File 2013-14
Attachment B
non-office areas and leased-out areas.
Exclude:
Format:

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 agency.

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.
Positive value, whole Australian dollars [$nn,nnn,nnn]
Energy expense (C04)
Definition:

Total expenses incurred by the agency in the reporting period for the
supply of electricity, gas or other energy.
Include:

All energy costs paid by the agency to a vendor other than the lessor.

Cost of HVAC electricity and any fuels used for back-up power generation
within the tenancy. It may also include energy supply to base building
facilities where a net or triple net lease is in place.

(As an offset) any discounts or reimbursements received for energy
supply received in the same reporting period in which the expenses were
paid by the agency.

Energy payments to the lessor. These are reported in C02: Lessor’s
Exclude:
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Attachment B
outgoings expense.
Format:

Reimbursement of any energy expenses incurred during previous
reporting periods. These receipts are reported in C12: Revenue.

Fuel costs for motor vehicles. These are not reported.

Recovered expenses from lessees or sublessees. That is, do not offset the
expenses by amounts received for energy supply. Any recovered
expenses are reported in C12: Revenue.
Positive value, whole Australian dollars [$nn,nnn,nnn]
Water and sewerage expense (C05)
Definition:

Total expenses incurred by the agency in the reporting period for the supply
of water and sewerage services.
Include:

All water and sewage costs paid by the agency 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 agency.

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.
Exclude:
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Cleaning and waste removal expense (C06)
Definition:

Total expenses incurred by the agency in the reporting period for cleaning
or removal of waste.
Include:

Cost of regular or incidental cleaning of the premises, including carpet
and window cleaning, sanitary supplies and services, recycling and the
removal of rubbish, green waste and security classified material.

Cost of cleaning consumables such as hand towels, soaps, etc.

All such cleaning and waste costs are to be reported, irrespective of
whether they are in relation to an operational activity, non-office area,
office area or leased-out area.

Cleaning of base building facilities where the agency pays these costs, for
example, where a triple net lease is in place.

(As an offset) any discounts or reimbursements received for cleaning and
waste removal received in the same reporting period in which the
expenses were paid by the agency.

Expenditure on cleaning and waste removal that is paid to the lessor.
Exclude:
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Attachment B
These expenses are to be included in C02: Lessor’s outgoings expense

Reimbursement of any cleaning expenses incurred during previous
reporting periods. These receipts are reported in C12: Revenue.

The cost of disposing of biological, chemical, radioactive or hazardous
waste that is generated from the delivery of core functions of the agency.

The cost of disposing of ICT equipment or security equipment.

The cost of establishing or managing contracts for cleaning and waste
removal. These are reported in C16: Administration expense.
Note:

Where costs are incurred across more than one tenancy and the amount
attributable to each tenancy is not easily available, the costs are to be
apportioned between tenancies according to the NLA of each tenancy or a
more accurate method if one is available.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Other operating expense (C07)
Definition:

Other substantial expenses incurred in the reporting period by the agency
for the tenancy and onsite facilities to function as intended by the agency.
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 agency.

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.

This element is used to identify costs incurred by the agency that are not
Exclude:
Notes:
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PRODAC Cost File 2013-14
Attachment B
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’).
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Relocation and minor refurbishments expense (C08)
Definition:

Expenses incurred in the reporting period by the agency to undertake
non-capitalised refurbishments or refits and relocation expenses.
Include:

Cost of changes to fit-out or refurbishments that were not capitalised and
were directly expensed to the income statement in the reporting period.

Cost of make good, where this cost was not included in the depreciation
of assets.

Cost of removals and other relocation costs to enable refurbishment.

Cost of removals and relocation costs from normal churn or
organisational restructures.

(As an offset) any discounts or reimbursements received for relocation
and minor refurbishment received in the same reporting period in which
the expenses were paid by the agency.

Reimbursement of any expenses paid for relocation and minor
refurbishment incurred during previous reporting periods. These receipts
are reported in C12: Revenue.

Removal and relocation costs that are capitalised and expensed across
more than one financial year through depreciation of capitalised assets or
make good provision. This is reported in C09: Depreciation and
amortisation expense.

Costs of relocating ICT equipment.

Routine repair and maintenance. This is reported in C03: Repair and
maintenance expense.

Relocation and removal expenses that relate to movements from one
tenancy to another are to be attributed to the destination tenancy.

Where costs are incurred across more than one tenancy and the amount
attributable to each tenancy is not easily available, the costs are
apportioned between tenancies according to the NLA of each tenancy or a
more accurate method if one is available.
Exclude:
Notes:
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
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Attachment B
Depreciation and amortisation expense (C09)
Definition:

Total depreciation or amortisation expense incurred by the agency 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.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Write down and impairment of assets expense (C10)
Definition:

Total write down or impairment expense incurred by the agency in the
reporting period on the land, tenancy, capitalised building assets and
integrated security systems.
Include:

Write down and impairment of capitalised building assets, irrespective of
whether they are in relation to office areas, non-office areas or leased-out
areas.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Net losses from disposal of assets expense (C11)
Definition:

Aggregated net losses from disposal of assets incurred by the agency 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.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Revenue (C12)
Definition:

Total revenue raised by the agency in the reporting period from the use or
control of the tenancy or its onsite facilities.
Include:

Rent received from leasing or subleasing to other agencies or entities.

For lessors, financial settlements received from lessees for make good.

Fees received from staff or other parties for the use of car parks or other
facilities.

Revenue from other agencies or entities for the provision of
accommodation or accommodation services, for example, where
workpoints or other facilities within the tenancy are provided under a
service level agreement.

All recovered expenses in relation to the tenancy.
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Attachment B
Exclude:

Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Revenue raised from the core operations of the agency, such as recovery
service costs, budget appropriation or other agency funding sources.
Gains (C13)
Definition:

Total gains raised by the agency 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.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
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 agency in 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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Attachment B
Net Lettable Area (NLA): July to June
Definition:
Include:
Exclude:
Notes:
References:
Format:

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.

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.
Car parks.

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 agency considers that the NLA recorded in the lease is inaccurate,
report the NLA determined by a surveyor, architect or similarly qualified
professional.

PCA: Method of Measurement for Lettable Area, most recent version;

The lease or other relevant documents

Surveyor’s report.
Square metres [nn,nnn.nn]
Leased Out Area (LOA): July to June
 Total area within the reported NLA of the property which is leased-out to
Definition:
another agency or another entity, measured in accordance with the PCA:
Method of Measurement of Lettable Area.
Include:
Exclude:
Notes:

NLA of the leased-out area as indicated in the sub-lease, MOU, licence or
similar arrangement.

Arrangements where the agency to provides workpoints for staff of another
agency or entity where control of the space is not relinquished.

Areas that are shared with the sublessee.

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 agency does not retain full
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PRODAC Cost File 2013-14
Attachment B
control of due to sub-letting space.
References:
Format:

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 agency 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.

PCA: Method of Measurement for Lettable Area, most recent version;

Sub-lease or other relevant documents.

Surveyor’s report.
Square metres [nn,nnn.nn]
Agency comments (C15)
Definition: 
Any comments the agency would like to make in relation to the cost
information provided.

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’.
Notes:
Format:
Text
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PRODAC Cost File 2013-14
Attachment B
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 agency in the reporting period to manage
and administer the agency’s tenancies.
Include:

Average Staffing Level (ASL) cost of property services delivered from
within the agency, 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.

ASL cost includes salary and HR 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.

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.

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 agency by multiplying the ALS reported by the Total cost per ASL
reported.
Exclude:
Notes:
Format:
o
o
o
o
o
o
o
o
o
o
Positive value, whole Australian dollars [$nn,nnn,nnn]
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
Page 15 of 21
PRODAC Cost File 2013-14
o
Attachment B
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.

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.
Notes:
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 agency, 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.
Exclude:
Cost of staff providing security, ICT, communications or legal services.
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.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Travel costs
Definition:
Total travel costs for property related activities.
Include:
Cost of travel related to leased or owned properties regardless of whether
the property is reported to PRODAC or not.
Page 16 of 21
PRODAC Cost File 2013-14
Exclude:
Format:
Attachment B

Cost of staff providing security, ICT, communications or legal services.

Travel costs incurred by external property service providers, contractors
and consultants
Positive value, whole Australian dollars [$nn,nnn,nnn]
Training costs
Definition:
Total costs incurred by training property staff.
Include:

Any outsourced training costs provided to agency property staff. These
training do not necessary need to be related to property management.

Fire/emergency warden training costs.

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.
Exclude:
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
Property management services
Definition:
Total cost of external property service providers for the agencies property
portfolio.
Include:
Total actual cost for external property service providers delivering portfolio
property management for the agency.
Exclude:
Other contractors and consultants delivering ad hoc property services during
the reporting period.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
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.
Format:
Positive value, whole Australian dollars [$nn,nnn,nnn]
PRODAC buildings – Total NLA
Definition:
Total NLA of agency buildings, leased or owned, reported to PRODAC.
Page 17 of 21
PRODAC Cost File 2013-14
Attachment B
Note
Unless Building Area Variation = Changed, this figure should match the total
NLA reported to PRODAC in the Lease Table in the September reporting
period for the relevant financial year..
Format:
Square metres [nn,nnn]
PRODAC buildings – Number of buildings
Definition:
Total number of agency 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 NLA
Definition:

Format:
Square metres [nn,nnn]
Total NLA of agency buildings, leased or owned, that are not reported to
PRODAC.
Non-PRODAC buildings – Number of buildings
Definition:
Total number of agency 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:
text
 "apportion on number of buildings only"
if your agency'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 agency'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 buildings "
if neither of the two statements above seem true of your agency's property
portfolio.
Page 18 of 21
PRODAC Cost File 2013-14
Attachment B
Derived Elements and Performance Indicators
The 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 agency’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 agency’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 [$nn,nnn,nnn]
Net tenancy expenses (DC03)
Derivation:
For each of an agency’s tenancies:
Total tenancy expenses minus revenue minus gains
Formula:
DC03 = DC02 – C12 – C13
Units/Format: Whole Australian dollars [$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
Page 19 of 21
PRODAC Cost File 2013-14
Notes:
Attachment B
Less than 0.5
mainly operational
0.5 to 0.8
mixed
Greater than 0.8
mainly office

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]
Page 20 of 21
PRODAC Cost File 2013-14
Attachment B
Cost per square metre (DC05)
Derivation:
For each of an agency’s tenancies:
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 2012
(i.e. in the 2012 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 = D01March2012.
If C14 = ‘Variation’, D01avg = ∑ D01all months ÷ 12
DC05 = DC03 ÷ D01avg
Units/Format: Australian dollars per square metre ($nnnn/m2)
Cost per workpoint (DC06)
Derivation:
For each of an agency’s ‘mainly office’ tenancies:
Net tenancy expenses divided by workpoints
Formulas:
DC06 = DC03 ÷ WP
Notes:
Format:
Australian dollars per workpoint ($nnnnn/WP)
Cost per occupied workpoint (DC06)
Derivation:
For each of an agency’s ‘mainly office’ tenancies:
Net tenancy expenses divided by occupied workpoints
Formulas:
DC07 = DC03 ÷ OWP
Notes:
Format:
Australian dollars per workpoint ($nnnnn/OWP)
Page 21 of 21