Released by the Department of Finance under the Freedom of Information Act 1982
OFFICIAL: Sensitive
FOI 25-26/087 - DOCUMENT 2
EM 2025/26 - Attachment B
i. This is not to be indexed over the forward years in the template as indexation will flow
through the indexation of base salary.
ii. These costs may increase with the classification of the employee, and this component
is expressed as a percentage of base salary rather than as a fixed amount.
s47D,
c. Human Resources support costs
per FTE, indexed over the forward years.
47E(d)
i. This includes recruitment (including related marginal costs such as advertising, legal,
etc.), induction, orientation, security vetting and payroll services.
s47D,
d. Organisational services costs:
per FTE, indexed over the forward years.
47E(d)
i. This includes office consumables, postage and courier services, legal costs covering
general legal services related to the agency's day-to-day functions (such as contract
review and drafting and routine legal advice on corporate and operational activities),
publishing and printing, management overheads, and travel costs (such as airfares,
taxi, car hire, etc).
ii. The amount is set at this level to accommodate other miscellaneous marginal costs of a
similar nature involved in implementing the New Policy Proposal (NPP).
e. Desktop information and communication technology services (operation and maintenance)
costs: s47D, per FTE, indexed over the forward years.
47E(d)
i. This includes desktop computer rental/lease costs, standard bulk software user licence
costs, standard help desk services, routine maintenance costs, and telecommunications
costs.
s47D,
f. Property operating expenses:
per FTE, indexed over the forward years.
47E(d)
i. This category includes building rent or lease, related utility service charges, routine
maintenance and building security services.
3. All other policy and program-specific departmental cost items
a. There is an underlying assumption that the standard departmental costing template will
apply to the majority of NPPs. In exceptional circumstances, alternative program-specific
costs may be agreed with Finance. However, these costs must be material in relation to
the cost of the NPP.
i. Examples might include the acquisition of specialist equipment to support a particular
project or a major post implementation evaluation of a significant new program.
ii. Regular travel to an entity’s national office is not considered an exceptional
circumstance.
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