ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
Introduction
2
The spreadsheet provides unit rates for roads (sealed and unsealed) and bulk earthwors in thousand AUD per km.
3
4
All data is based on the public sources.
5
Values are taken from IPPE Note "Infrastructure, Property, Plant and Equipment" from audited General Purpose Financial Statements and Infrastructure Performance Report (previously, Special Schedule 7) for the year ended 30 June 2024.
6
Length of roads is taken from Transport for NSW and OLG web-sites.
7
8
Structure of the spreadsheet
9
10
Main data is in the tab "Benchmarking unit rates"
11
Columns in the spreadsheet are grouped by colours as follows:
12
13
Control Check
Here we performed reconciliation of total gross book values (replacement costs) of roads related assets between IPPE Note and Special Schedule 7. If there are differences then we made comments in the comment sections.
14
Year of last revaluation; name of the valuer; name of the council.
15
Length, km
Length of sealed and unsealed roads in km. Allocation of length b/w sealed and unsealed was done in a hidden area b/w columns "DJ" and "DO".
16
Values, $'000
Values of roads broken down by available groups which are common for most of the councils. Values are taken from IPPE Note and SS7 which is available in hidden area b/w columns "J" and "DH.
17
Unit rates, $'000/km
Unit rates in thousand AUD per km.
18
Unit rates by groups, $'000/km
Unit rates aggregated into value groups (for example, betweem $0 and $50 thousand per km)
19
20
Structure of the file
21
'Benchmarking unit rates'!A1
Main spreadsheet with original data and analytics (unit rates)
22
Pivots!A1
Different benchmarking pivot tables. Councils can make other tables as they want based on the data from spreadsheet "Benchmarking unit rates"
23
'Unit Rates Groups'!A1
Set up groups for unit rates for different types of assets (sealed roads, unsealed roads, bulk earthworks, roads in total (this may include kerb and gutter, drainage, etc).
24
'Local Roads'!A1
Original source of information about length of local roads
25
'Regional Roads'!A1
Original source of information about length of regional roads
26
27
Assumptions and limitations of scope
28
Regional roads are assumed to be sealed
29
Some councils include bulk earthworks into the line "roads" in the IPPE Note. But they separate it for the purposes of Special Schedule 7. In this case, if IPPE Note and SS7 are reconciled, we manually deducted value of bulk earthworks from the roads and posted it separately in the IPPE Note spreadsheet (column AD in the benchmarking spreadsheet)
30
Only small amount of councils split roads b/w regional, rural and urban in SS7. Majority split just by sealed and unsealed. Therefore for completeness of analysis for those small amount of councils we aggregated roads to sealed and unsealed.
31
Length of bulk earthworks is assumed to match the total length of the road network
32
Information about valuer in the column G "Valuer" is taken from the Note "Fair Value Measurement" to the General Purpose Financial Statements. Comment "N/A" means nothing is said about whether valuation was done internally or externally. Comment "External" means external valuer or expert did valuation but no name is provided.
33
34
Important note
35
36
44 councils did not disclose value of bulk earthworks in IPPE Note and in Special Schedule 7.
37
Note about this is available in column DZ of the spreadsheet in "benchmarking unit rates" tab.
38
As a result, those councils can be used for comparison of unit rates for roads in total (incl bulk earthworks) only.
39
For 6 councils, we could not locate their FS.
40
About 22 councils have significant reconciliation differences between FS and SS7 (this can be found by looking at column C in section CONTROL CHECK).
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100