Toowoomba Regional Council
Notes to the Financial Statements
for the year ended 30 June 2016
Note 23. National Competition Policy
Business activities to which the code of competitive conduct is applied
Toowoomba Regional Council applies the competitive code of conduct to the following activities:
Water and Wastewater
Other Roads
Private Works
Fleet and Plant Services
Building Certification
Aquatic Facilities
Quarry Operations
Cemetery Operations
Refuse Collection
Waste Management
Aerodromes
Laboratory Services
This requires the application of full cost pricing, identifying the cost of community service obligations (CSO) and
eliminating the advantages and disadvantages of public ownership within that activity.
The CSO value is determined by Council, and represents an activities cost(s) which would not be incurred if the
primary objective of the activities was to make a profit. The Council provides funding from general revenue to the
business activity to cover the cost of providing non-commercial community services or costs deemed to be CSO's
by the Council.
The following activity statements are for activities subject to the competitive code of conduct:
Water &
Other
Private
Fleet & Plant
Wastewater
$'000
Roads
$'000
Works
$'000
Services
$'000
Less : Expenditure
2,565
94,438
805
97,808
(71,638)
32,994
5,792
38,786
(38,173)
6,398
6,398
(4,630)
36,612
115
36,727
(25,103)
Surplus/(Deficit)
26,170
1,768
11,624
$'000
Revenue for services provided to the Council
Revenue for services provided to external clients
Community service obligations
613
Building
Aquatic
Quarry
Cemetery
Certification
$'000
Facilities
$'000
Operations
$'000
Operations
$'000
Less : Expenditure
11
383
427
821
(511)
1,376
1,777
3,153
(3,387)
(302)
679
451
1,130
(1,262)
Surplus/(Deficit)
310
(234)
(302)
(132)
$'000
Revenue for services provided to the Council
Revenue for services provided to external clients
Community service obligations
page 41
TOOWOOMBA REGIONAL COUNCIL Annual Report 2015 - 2016
Financial report CHAPTER 6
177