Grindwald Council receives its revenue from central government grants and from taxation paid by local residents. It provides services to local residents which are free at the point of delivery.

Which of the following is most likely to be a secondary objective for Grindwald Council as a not for profit organisation?

A. To provide services to public beneficiaries

B. To maximize the surplus of revenues over costs

C. To minimise the costs of service provision

D. To maximize return on capital employed