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)

Checklist - Other required supporting information

  • general ledger rate
  • utilisation report (by asset, hours to-date & by year)
  • current asset value of depot
  • current total value of all fleet
  • administration cost for depot operations

Steps to update the Plant & Equipment assessment

  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. Finalise the Plant & Equipment assessment.
  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 CDO, EW, IRW and REPA submissions.

Required data template

DRFA Plant - required data template
(QRA Reference: CM DOC/22/75451) 157 KB

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/22/75451.
Last updated: October 2023.