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Data Element Detail

Establishment-recurrent non-salary expenditure categories
Identifying and Definitional Attributes
QH 041761 v1
Data Element
Data Element
Draft
06-Mar-2015		Current
16-Sep-2015
Standard
01-Jul-2014
The categories of recurrent expenditure incurred by an establishment, excluding salaries and wages.
Public health establishment expenditure
Recurrent non-salary public hospital expenditure categories
Representational Attributes
Numeric
Code
N[N]
1
2
Permissible Values

Permissible_values

CodeDescription
1Administrative expenses - insurance
10Superannuation employer contributions
11Other on-costs
12Supplies - drug
13Supplies - food
14Supplies - medical and surgical
15Visiting medical officer payments
2Administrative expenses - other
3Depreciation - building
4Depreciation - other
5Domestic services
6Interest payments
7Lease costs
8Patient transport costs
88Not elsewhere recorded
9Repairs and maintenance
Supplementary Values

Supplemenary_values

-
Collection and Usage Attributes
Code 1 Administrative expenses - insurance
The expenditure incurred by an establishment for the purposes of insurance (excluding workers' compensation premiums and medical indemnity).

Code 2 Administrative expenses - other
The expenditure incurred by an establishment of a management expenses/administrative support nature such as any rates and taxes, printing, telephone, stationery but excluding insurance, workers' compensation premiums and medical indemnity.

Code 3 Depreciation - building
The expenditure incurred by an establishment on building depreciation.

A building is a rigid, fixed and permanent structure which has a roof (ABS 2011). Building depreciation includes depreciation charges for buildings and fixed fit-out such as items fitted to the building (e.g. lights, partitions etc.).

This item includes charges from public private partnerships (PPP) involving the supply and use of buildings. For this purpose, 'supply' is considered to be the interest payments on the building and 'use' is considered to be the expenditure through the special purpose vehicle. Maintenance and repairs are excluded and should be reported against Code 9.

A PPP contract may also include expense for other expenditure such as cleaning or security services. Expenditure relating to these services will be reported under the appropriate code such as Code 5 Domestic services. Only PPP Interest and Special Purposes Vehicle (SPV) expense should be reported in Code 3 Depreciation - building.

Building depreciation should be identified separately from other depreciation and other recurrent expenditure categories.

Code 4 Depreciation - other
The expenditure incurred by an establishment on other depreciation. Other depreciation should be identified separately from building depreciation and other recurrent expenditure categories.

Code 5 Domestic services
The expenditure incurred by an establishment on domestic services include electricity, other fuel and power, domestic services for staff, accommodation and kitchen expenses but not including salaries and wages, food costs or equipment replacement and repair costs.

Code 6 Interest payments
Payments made by or on behalf of an establishment in respect of borrowings (e.g. interest on bank overdraft) provided the facility is permitted to borrow. This does not include the cost of equity capital (i.e. dividends on shares) in respect of profit-making private facilities.

Code 7 Lease costs
The expenditure incurred by an establishment on lease costs. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.

Code 8 Patient transport costs
The expenditure incurred by an establishment on transporting patients, excluding salaries and wages of transport staff where payment is made by the establishment.

Code 9 Repairs and maintenance
The expenditure incurred by an establishment on maintaining, repairing, replacing and providing additional equipment, maintaining and renovating building and minor additional works.

Code 10 Superannuation employer contribution
Contributions paid in Australian dollars or (for an emerging cost scheme) that should be paid (as determined by an actuary) on behalf of establishment employees by the establishment to a superannuation fund providing retirement and related benefits to facility employees, for a financial year.

The definition specifically excludes employee superannuation contributions (not a cost to the establishment) and superannuation final benefit payments.

The following different funding bases are identified:
- paid by hospital to fully funded scheme;
- paid by Commonwealth Government or State government to fully funded scheme;
- unfunded or emerging costs schemes where employer component is not presently funded.

Fully funded schemes are those in which employer and employee contributions are paid into an invested fund. Benefits are paid from the fund. Most private sector schemes are fully funded.

Emerging cost schemes are those in which the cost of benefits is met at the time a benefit becomes payable; that is, there is no ongoing invested fund from which benefits are paid. The Commonwealth superannuation fund is an example of this type of scheme as employee benefits are paid out of general revenue.

Code 11 Other on-costs
The expenditure incurred by an establishment on employee-related expenses, excluding salaries, wages and superannuation employer contributions, paid on behalf of the establishment either by the establishment, or another organisation such as a state health authority.

The definition specifically excludes:
- salaries, wages and supplements for all employees of the organisation (including contract staff employed by an agency, provided staffing data are also available)
- superannuation employer contributions paid or for an emerging cost scheme, that should be paid (as determined by an actuary) on behalf of establishment employees either by the establishment or another organisation such as a state health authority, to a superannuation fund providing retirement and related benefits to establishment employees.
- workers' compensation premiums
- all paid leave (recreation, sick and long-service).

The definition includes:
- salary and wage payments relating to workers' compensation leave
- payroll tax, fringe benefits tax and redundancy payments.

Code 12 Supplies - drug
The expenditure incurred by an establishment on all drugs including the cost of containers.

Code 13 Supplies - food
The expenditure incurred by an establishment on all food and beverages but not including kitchen expenses such as utensils, cleaning materials, cutlery and crockery.

Code 14 Supplies - medical and surgical
The expenditure incurred by an establishment on all consumables of a medical or surgical nature (excluding drug supplies) but not including expenditure on equipment repairs.

Code 15 Visiting medical officer payments
The expenditure incurred by an establishment to visiting medical officers for medical services provided to hospital (public) patients on an honorary, sessionally paid, or fee for service basis.

All payments made by an institutional health care establishment to visiting medical officers for medical services provided to hospital (public) patients on an honorary, sessionally paid, or fee for service basis.

A visiting medical officer is a medical practitioner appointed by the hospital board to provide medical services for hospital (public) patients on an honorary, sessionally paid, or fee for service basis. This category includes the same Australian and New Zealand Standard Classification of Occupations codes as the salaried medical officers category.

Code 88 Not elsewhere recorded
The expenditure incurred by an establishment on all other recurrent expenditure not elsewhere recorded. Gross expenditure should be reported with no revenue offsets (except for inter-hospital transfers).

Includes expenditure by the establishment on contracted care arrangements.
Excludes salary and wage payments and premiums relating to workers' compensation leave.
Is part of the Recurrent non-salary expenditure data element cluster health standard. The Recurrent non-salary expenditure data element cluster comprises three data elements that provide information on the categories of recurrent non-salary expenditure, the total amount of recurrent non-salary expenditure in Australian dollars and whether these data are estimated.
Relational Attributes
Related Metadata References

Related Metadata References_IR

  • 1 - 5
ViewRelationshipMetadata Item TypeMetadata Item SubtypeNameIdentifier & VersionApproval Status
Is used in conjunction withData ElementData ElementEstablishment-data estimated indicatorQH 041760 Version 1Current
Is used in conjunction withData ElementData ElementEstablishment-recurrent non-salary expenditure, AU$QH 041762 Version 2Draft
Is used in conjunction withData ElementData ElementEstablishment-recurrent non-salary expenditure, AU$QH 041762 Version 1Current
Relates toData ElementData Element ConceptEstablishmentQH 041755 Version 1Current
Relates toData ElementData Element ConceptFacilityQH 041826 Version 1Superseded
Implementation in Metadata Sets

Implemented

  • 1 - 2
ViewMetadata Item TypeMetadata Item SubtypeNameIdentifer & VersionObligationApproval StatusEffective FromEffective To
Information AssetData CollectionFinancial and Residential Activity Collection (FRAC)QH 020005 Version 2MandatoryCurrent01-Jul-2019
Information AssetData CollectionFinancial and Residential Activity Collection (FRAC)QH 020005 Version 1MandatorySuperseded01-Jul-201430-Jun-2019
Source and Reference Attributes
Australia Institute of Health and Welfare
METeOR data element: Establishment-recurrent non-salary expenditure categories, code N[N], Identifier 542106, Health standard 11/04/2014 https://meteor.aihw.gov.au/content/index.phtml/itemId/542106/meteorItemView/long
Establishments reporting; Expenditure; Non-salary;