Financial Statements 2017
Toowoomba Regional Council
Notes to the Financial Statements
for the year ended 30 June 2017
Note 25. 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
Aquatics and Indoor Sports
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 4,465
106,753
1,001
112,219
(78,539) 30,704
8,122
-
38,826
(38,274) -
6,044
-
6,044
(4,658) 36,561
1,046
-
37,607
(25,901)
Surplus/(Deficit) 33,680 1,386 11,706
$'000
Revenue for services provided to the Council
Revenue for services provided to external clients
Community service obligations
Building
$'000
Revenue for services provided to the Council
Revenue for services provided to external clients
Community service obligations
552
Aquatics & Quarry Cemetery
Certification Indoor Sports
$'000
$'000 Operations
$'000 Operations
$'000
1
699
459
1,158
(1,090)
Less : Expenditure 10
497
434
941
(619) 45
2,388
1,807
4,240
(4,768) -
-
-
-
(295)
Surplus/(Deficit) 322 (528) (295)
68
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