qdts-camping-options-toolkit

Estimating the real cost and additional benefits
Fact sheet B
Full-cost attribution checklist for a
camping facility owned or managed by
local government
Full-cost attribution requires a local government to
identify all costs of providing a significant business
activity as if it were operating a stand-alone business that
does not enjoy any subsidy from its public ownership. This
includes costs that an entity does not actually incur, but
that private businesses do incur in the provision of the
same service (e.g. insurance, rates and taxes).
Table B.1 Estimating the costs of a camping facility (sample)
Expenses
Direct salaries
(project
management)
Indirect salaries
(project
administration)
Maintenance and
repairs
Total annual
cost associated
with the facility
($)
Proportion
attributable to
camping-related
activities (%)
Annual cost
attributable
to camping
at the site
($)
Operating costs
Guiding notes
[Insert value] [Insert value] [Insert value] Includes on-costs such as payroll tax and
superannuation. Consider all time allocated to the
management of the facility on a pro-rata basis.
Includes fee collection expenses.
[Insert value] [Insert value] [Insert value] Includes on-costs such as payroll tax and
superannuation. Consider all time allocated to the
administration of the facility on a pro-rata basis.
[Insert value] [Insert value] [Insert value] Maintenance may include toilet block, fencing,
roads, camping sites, garbage bins and other
infrastructure.
Electricity [Insert value] [Insert value] [Insert value] Includes operation of the amenities block
and lighting.
Rubbish collection [Insert value] [Insert value] [Insert value] Includes both collection and disposal of rubbish.
Water and sewerage [insert value] [insert value] [insert value] Use costs equivalent to those of a commercial
operator.
Gardening/
landscaping
[Insert value] [Insert value] [Insert value] Includes maintenance of the grounds of the
facility. This includes lawn mowing, pruning etc.
Consumables [Insert value] [Insert value] [Insert value] Toilet paper, bathroom supplies, cleaning
supplies.
Signage [Insert value] [Insert value] [Insert value] Includes the upkeep of signage and other visitor
information at the site.
Cleaning [Insert value] [Insert value] [Insert value]
Capital costs
Financing costs [Insert value] [Insert value] [Insert value] Based on the Reserve Bank of Australia’s 90-day
bank accepted bill rate (e.g. 7.5% of investment).
Depreciation [Insert value] [Insert value] [Insert value]
Opportunity cost
of capital
[Insert value] [Insert value] [Insert value] This is the opportunity cost of the capital
invested, calculated as a percentage (e.g. 6%).
Planning costs [Insert value] [Insert value] [Insert value] Costs associated with a development application.
Additional external
costs
[Insert value] [Insert value] [Insert value]
Competitive neutrality costs
(costs the facility would attract if it were owned and operated by the private sector as a stand-alone business)
Administration [Insert value] [Insert value] [Insert value] Includes any permits or regulatory compliance.
Land tax [Insert value] [Insert value] [Insert value]
Rates [Insert value] [Insert value] [Insert value]
Insurance [Insert value] [Insert value] [Insert value] General property and public liability of the site.
Total expenditure
Fact sheet B
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