and to maximise consumer benefits, and, in order to achieve this, the Commission may
also take account of prices available in comparable competitive markets.
(4) Where a licensee has an obligation regarding the cost orientation of the prices
of that licensee, the burden of proof that charges are derived from costs, including a
reasonable rate of return on investment, shall lie with the licensee concerned.
(5) For the purpose of calculating the cost of efficient provision of services, the
Commission may use cost accounting methods independent of those used by the licensee,
and the Commission may require a licensee to provide full justification for the prices of
that licensee and may, where appropriate, require prices to be adjusted.
(6) The Commission shall ensure that, where implementation of a cost accounting
system is mandated in order to support price controls, a description of the cost accounting
system is made publicly available, showing at least the main categories under which costs
are grouped and the rules used for the allocation of costs.
(7) Compliance with the cost accounting system shall, at the choice of the
Commission, be verified by the Commission, or by a suitably qualified independent body
approved by the Commission.
(8) The Commission shall cause to be published annually a statement concerning
compliance with a cost accounting system imposed under this section.
PART VI
UNIVERSAL SERVICE OBLIGATIONS
Availability of universal service.
29.
(1) The Commission, in consultation with the Minister, shall develop annual objectives
with the purpose of ensuring that the services mentioned in section 30 are made
available, at the quality specified, to all end-users in Swaziland including those with
disabilities, independently of geographical location, and, in the light of specific
national conditions, at an affordable price.
(2) The Commission shall determine the most efficient and appropriate approach
for ensuring the implementation of universal service as provided for in subsection (1).
(3) The Minister shall, on the recommendation of the Commission, appoint a
committee consisting of not less than five and not more than seven members to
implement the universal service and access obligations provided for in section 30.
(4) There shall be paid to the members of the committee appointed under
subsection (3), from the Universal Service Obligations Fund, such remuneration as the
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