That the fees charged in relation to the importation and quarantining of horses be reviewed and fixed without delay having regard to the following factors:
(a) the cost of the drafting, preparation, printing, distribution, publishing, collection, checking, recording and filing of all documents, questionnaires, certificates and forms concerning the importation and quarantining of horses
(b) the cost of employing all people paid by the Commonwealth and engaged in work concerning the importation and quarantining of horses, including the Inspector General and the officer responsible for the importation of horses and their staff
(c) a risk factor that has regard to risks to the Commonwealth, its employees, contractors and all other people, things and animals arising out of, or such as could arise out of, any act or omission for which the Commonwealth might be held liable concerning the importation and quarantining of horses and to the costs that might be incurred by an event or events of the kind that occurred in August 2007
(d) the costs of all drugs, implements, tools, laboratories, establishments, lands, places, buildings and things used or held, licensed or leased or owned by the Commonwealth for or in respect of the importation or quarantining of horses. Depreciation, amortisation, holding and all other costs should be taken into account in calculating these costs
(e) costs and fees charged by other individuals (if any) carrying out the same or similar work to that done by AQIS
(f) any costs of preparing, auditing, reviewing, checking or training in relation to the work instructions and standard operating procedures
(g) an additional and reasonable cost for contingencies of not less than 10 per cent of the sum of all other costs.

Recommendation 37