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 23