Organisation file cluster (Indigenous community housing)

In the Indigenous Community Housing collection "Unfunded" was recorded as "0". However, in this data element "unfunded" has been recorded as "2" and should be mapped accordingly.

For the purposes of this collection 'funded' refers to an organisation that received government funding for the reference financial year, and 'unfunded' refers to an organisation that did not receive funding for the reference financial year.

In NSW, the ICH sector collects data from Aboriginal Community Housing Providers that are actively registered with the Aboriginal Housing Office, rather than by their funding status. For the purposes of this collection, active registration is used as a proxy for funding, but it should be noted that active registration does not guarantee funding.

In the Indigenous Community Housing collection, capital expenditure is defined according to the following parameters:

Include:

• Total expenditure on non-financial assets defined as net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Expenditure on non-financial assets includes:
  • Total expenditure on purchases of existing dwellings.
  • Total expenditure on purchases of new non-financial assets:
    • The purchase of assets intended to be used in the production proess for longer than a year. Includes: fixed assets constructed constructed on own account, valued at cost of materials, capitalised salaries and wages, reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies.
  • Total expenditure on purchases of second-hand non-financial assets:
    • The purchase of assets which have been previously used in production in the country.
  • Total expenditure on sales of non-financial assets:
    • The disposal of previously rented dwellings, non-residential buildings, used plant and equipment. Refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets and disposal of motor vehicles.
  • Total expenditure on assets acquired under finance leases defined as assets acquired under leases and other arrangements, which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee.

Exclude:

• Expenditure on the acquisition of financial assets
• Second-hand assets imported into the country for the first time which are regarded as new.
• Assets acquired under finance lease arrangements.
• From total expenditure on purchases of new non-financial assets:
  • Capitalised interest;
  • Houses built for sale; and
  • Assets acquired under finance lease arrangements.

Unknown dollar values are recorded as "U".

Includes all housing maintenance expenses from the organisation’s financial reporting statement. This includes: day-to-day maintenance reflecting general wear and tear; cyclical maintenance which is part of a planned maintenance program; and other maintenance (eg. repairs due to vandalism).

Net recurrent expenses include all administration and operational costs such as:

• employee expenses (e.g. wages and salaries, superannuation, compensation, accrued leave, payroll tax, training)
• housing maintenance property-related expenses (e.g. rates, costs of disposals)
• office supplies and services (e.g. stationery, postage, telephone, office equipment, vehicle expenses, insurance)
• borrowing costs (e.g. interest) depreciation and amortisation
• other expenses

Net recurrent expenses exclude:

• depreciation on rental buildings (on tenancy rental units only, depreciation and amortisation on all other assets to be included)
• unrealised losses on financial assets
• recoverable expenses

• Non-cash expenses, including:

- loss on disposal of assets

- loss on revaluation of assets

- impairment expenses

- assets and services provided free of charge

- cost of sale of inventory

- grants and subsidies

This data element collects net recurrent expenditure over the financial year. See inclusions and exclusions for details on how to count Other non-salary expenses.

Unknown dollar values are recorded as "U".

In community housing data collections the identifier should be reported by each community housing provider in conjunction with data collected as part of their reporting requirements each financial year. The identifier may only be unique within the state or territory and may be allocated by community housing providers, the state or territory housing authority or the state or territory community housing administrator.

Unknown dollar values are recorded as "U".

Unknown dollar values are recorded as "U".

Unknown dollar values are recorded as "U".