Most Councils use budgeted cost, some use actual cost and one uses the commercial rate. Comment Courier charges are often treated as part of internal services and some Councils noted that they do not use external suppliers. Some Councils regard it as part of IT or Finance cost. Several Councils remarked that this is regarded as an insignificant cost. Components Recruitment, occupational health and safety, Pre-employment medicals and other HR are commonly charged out.
Corporate training is slightly less likely to be charged out.
The majority of Councils use budgeted cost as the basis. Rather fewer use actual cost. Corporate training and pre-employment medicals use either EFT or direct charge. Some Councils noted that some HR charges are regarded as corporate but are charged on a percentage or negotiated basis rather than use distinct categories. Other remarked that HR charges are grouped with Finance, Payroll or Risk Management functions.