Plant and Equipment - Eligibility assessment

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Costs for eligible actual expenditure for the completion of approved scope or eligible activities are reimbursable through the DRFA.

To facilitate the reimbursement of costs for the use of Council Plant & Equipment, the actual incurred cost to Council must demonstrated. The Plant & Equipment assessment reviews Council’s rates to confirm the reimbursable actual costs (eligible component). The Plant and Equipment assessment directly affects the reimbursable costs to Council where Council owned Plant and Equipment is utilised.

This Assessment review will remove the non-reimbursable (ineligible) portion of Council charged rates (e.g. Profit Margin, Risk Allowance).

The whole-of-life cost elements include profit, fixed costs, and variable costs. Please note that fixed costs are incurred regardless of plant use, and variable costs are incremental costs.

Category

 

ComponentDescriptionCDOEmergency WorksREPASupporting information required

Profit

 

Opportunity costs (profit) & risk allowanceFinancial gain established by Council
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Fixed costsFinanceCost of interest (where purchased through finance), proportioned per hour
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Finance costs (per year)
Fixed costsRegistration & CTPRegistration & CTP costs per asset
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Registration & CTP costs (per year)
Fixed costsInsuranceInsurance costs per asset, proportioned per hour
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Insurance costs (per year)
Fixed costsGaragingCosts of 'rental space' for garaging fleet,
proportioned per hour
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Garaging costs (per year)
Fixed costsAdministration overheadCost of fleet administration,
proportioned per hour
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Fleet administration costs (per year)

Variable costs

 

Operational depreciationDepreciation of plant based on use, proportioned per hour
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Purchase date, purchase cost, written down value, residual value, asset life (hours / years), depreciation to-date
Variable costsFuelFuel usage costs per asset,
proportioned per hour
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Fuel consumption costs (per year)
Variable costsTyresReplacement of tyres or tracks,
proportioned per hour
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Tyre / track costs (per year)

Variable costs

 

Engine oil consumption

 

Engine oil consumption costs per asset,
proportioned per hour
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Oil consumption costs (per year)
Variable costsScheduled maintenanceScheduled maintenance,
proportioned per hour
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Scheduled maintenance costs (per year)
  • Eligible internal plant and equipment costs, 
  • Ineligible internal plant and equipment costs

*Category B Emergency Works (EW), Immediate Reconstruction Works (IRW) and Reconstruction of Essential Public Assets (REPA)

* Eligibility of internal plant and equipment costs under Category C and D is dictated by the approved Category C or D Program Guidelines. Where not specified in the Program Guidelines, the above table applies.

Checklist – Rate review supporting information:

 

QRA assessors will ask for all of the following for at least one (1) random item per plant category, please ensure this information is available ahead of time (All empty cells in the form/template are filled where possible, including depot, fleet, and admin costs. Cells with no data are left blank):

  • plant descriptions match general ledger descriptions
  • evidence of recent general ledger rate matching the charge rate
  • evidence of vehicle odometer readings at purchase date and at current date
  • vehicle registration certificate / invoice
  • insurance certificates / invoice
  • administration cost general ledger listings
  • asset registers including annual depreciation calculations
  • vehicle petrol prices
  • tyre prices / quotes
  • oil prices / quotes
  • historic data or planned maintenance, servicing and repairs.

Steps to update the Plant & Equipment rate review

  1. Download, complete and save the Plant Information Template (below).
  2. Email the completed template to QRAPlantAssessments@qra.qld.gov.au and Cc your Regional Liaison Officer
  3. Respond to any queries for additional data or clarification requests.
  4. QRA to finalise the Plant & Equipment rate review and agree the outcome with council.
  5. Once the rate eligibility has been established, it is used to assess reimbursement rates for the use of council owned Plant & Equipment as claimed in eligible DRFA submissions.  Please note that the outcome is based on the rates provided at the time of submission assessment.  The outcome at submission stage may vary if rates provided differ from the initial rate review.
     

Required data template

DRFA Plant - required data template
(QRA Reference: CM DOC/26/53060) 5 MB

More information

  • For DRFA guidance material please refer to the DRFA Toolbox resources
  • For queries about doing the Plant & Equipment eligibility assessment please contact your Regional Liaison Officer

 

QRA Reference: DOC/26/52847.
Last updated: 19 August 2026