Forecasting Long-Term Care Period for Landfills. SWANA 2015 NW Symposium

Size: px
Start display at page:

Download "Forecasting Long-Term Care Period for Landfills. SWANA 2015 NW Symposium"

Transcription

1 Forecasting Long-Term Care Period for Landfills SWANA 2015 NW Symposium

2 Forecasting Long-Term Care Period for Landfills Travis Pyle and Michelle Langdon, CH2M SWANA Northwestern Regional Symposium, Troutdale, OR April 2015

3 Burning Questions How can we evaluate landfill stability and progress made towards meeting post-closure care (PCC) requirements? How can we determine the expected PCC period as part of operations and financial assurance? What happens at the end of the PCC? Do nothing and walk-away? Custodial care? 3

4 Agenda Regulations Evaluation of PCC During the Post-Closure Period Stepping Down or Ending PCC Forecasting PCC During Active Operations for Financial Assurance Long-Term Care What Does that Look Like? Questions and Answers 4

5 Regulations 5

6 Federal Requirements 40 CFR Part Post-Closure Care Requirements: Owner/Operator of a MSWLF must conduct post-closure care. Post-Closure care must be conducted for 30 years and consist of at least the following: Maintaining the integrity and effectiveness of the final cover Maintaining and operating the LCRS Monitoring the groundwater Maintaining and operating the LFG system The length of the post-closure care period may be: Decreased by the State if the Owner/Operator demonstrates that the reduced period is sufficient to protect human health and the environment and its approved by the State. Increased by the State if it is determined that a lengthened period is necessary to protect human health and the environment. 6

7 Oregon Requirements Oregon Administrative Rules (OAR) Closure Requirements Post-Closure Care Requirements Financial Assurance 7

8 Oregon Requirements Closed in accordance with 40 CFR 258 Subpart F Post-Closure Care Requirements During the post-closure care period: Maintain grading and drainage Establish and maintain vegetation Operate and maintain leachate and gas collection, removal and treatment systems Operate and maintain each groundwater and surface water monitoring systems Post-Closure care must continue for 30 years after the date of completion of closure of the land disposal site, unless otherwise approved or required by the Department according to OAR (4) and (5). 8

9 Oregon Requirements Closed in accordance with 40 CFR 258 Subpart G Financial Assurance Required - Financial assurance plan must include cost of: Closure of landfill Post-Closure maintenance Contingency for corrective actions Period of 30 years unless exemptions are met Exemptions The landfill poses no significant threat of adverse impact on groundwater or surface water AND The landfill poses no significant threat of adverse impact on public health or safety AND No system requiring active operation and maintenance is necessary for controlling or stopping discharges to the environment. 9

10 Washington Requirements Chapter Washington Administrative Code (WAC) Criteria for Municipal Solid Waste Landfills Closure and Post-Closure Care Following closure, the owner/operator must conduct post-closure care for a period of 30 years or as long as necessary for the landfill to become functionally stable. A landfill is considered functionally stable when it no longer presents a threat to human health or the environment. Post-closure care must consist of at least maintaining the integrity and effectiveness of the final cover system, maintaining and operating the leachate collection system, monitoring groundwater, and maintaining and operating the landfill gas system. 10

11 Washington Requirements Chapter Washington Administrative Code (WAC) Criteria for Municipal Solid Waste Landfills Closure and Post-Closure Care The length of post-closure care period may be adjusted Increased or decreased Consider at least the following factors when determining if a landfill is functionally stable to increase or decrease the post-closure care period. Leachate production and quantity must be such that maintenance and operation of the system can be ceased without posing a threat to human health or the environment Landfill Gas production and composition must be such that maintenance and operation of the system can be ceased while meeting the explosive gas control operating criteria and not post a threat to human health and the environment Settlement and Cover Integrity cover system must attain geotechnical stability for slope and settlement. Vegetation and other erosion controls must prevent exposing the waste or otherwise threaten integrity of the cover system. Cover must be stabilized such that NO additional care is required beyond the post-closure care period. Groundwater Quality must remain in compliance with protection standards of groundwater quality standards. 11

12 Washington Requirements Financial Assurance During the active life of the landfill and during post-closure care, the post-closure cost estimate must be adjusted annually for inflation. The cost estimate for post-closure depends on the duration of the PCC as per the approved post-closure plan 12

13 Evaluation of PCC During the Post-Closure Period 13

14 Performance-Based Evaluation for Post-Closure Care (EPCC) Evaluation Systems (Modules): Leachate Landfill Gas Groundwater Cap/Physical Stability End Use Environmental covenants Reference: EREF (Environmental Research and Education Foundation), Project Summary - Performance-Based System for Post-Closure Care at MSW Landfills: A Procedure for Providing Long-Term Stewardship Under RCRA Subtitle D,

15 EPCC Module Evaluations Modules are evaluated in 5 steps: Step 1: Satisfy Prerequisites Step 2: Evaluate Change Step 3: Implement Change Step 4: Monitor Change Step 5: Module Complete 15

16 Example Landfill Gas Module Site stopped receiving waste in the 1980s, closed in mid-1990s, unlined, clay cap, passive gas venting. No gas hits for 10 years. City desires to construct a bike trail through site. Possible to revise PCC land use/environmental covenant to allow this? Sample gas and analyze, and perform ambient air modeling. Risk is acceptable, end use change OK from landfill gas perspective. Continue to monitor gas, monitoring confirms assumptions are valid. 16

17 Example Cap/Physical Stability Module Surveys As-Built 20 years into PCC Legend Pink 5 to 10 Blue 10 to 20 Yellow - >20 17

18 Stepping Down or Ending ng Post-Closure Care 18

19 Examples of Step-Down PCC Elimination/reduction in groundwater monitoring requirements Downgrading landfill gas active extraction to passive venting Reduction in landfill gas perimeter monitoring locations and/or frequency Convert from on-site leachate treatment to direct discharge to sewer system, if possible Reduced frequency of cap inspection and maintenance 19

20 Step-Down Monitoring Step-Down procedure to reduce financial assurance requirements and long term financial obligations based on performance metrics Purpose is to provide an incentive for an owner/operator to perform thorough PCC maintenance and track progress Step-Down based on a four-part, performance-based criteria (EPCC) Why: A high-quality program during these years is anticipated to result in lower future maintenance and repair costs and fewer and less costly corrective actions (thereby reducing future risk and liability to the public). 20

21 Step-Down Monitoring Example Site Setting: 40-ha suburban property Operated for over 20 years Leachate pumped from 3 sumps Gas collection system Limited buffer zone 8 groundwater monitoring wells 10 ha geosynthetics cover, 20 ha clay cover Application of a Performance-Based Methodology to Evaluate Optimization and Completion of Post-Closure Care at a Municipal Landfill by Jeremy W.F. Morris, Michael D. Caldwell and Louis P. Bull,

22 Example- cont. Performance based approach (EPCC) Analyzed in year 18 of post-closure Analyzing statistical trends to demonstrate that leachate quality, gas production and settlement are stable and groundwater is not impacted. Approach shows how proactive monitoring can help forecast the level of effort and expected timeline for achieving functional stability and stepping down PCC. 22

23 Example cont. Results Groundwater/Leachate Module - Consistent sampling of leachate and groundwater showed downward trend in concentration of key constituents and showed sampling could drastically stepped down in year

24 Example cont. Results Landfill Gas Module Active gas collection originally planned for a minimum of 30 years due to proximity to neighbors. Gas data showed this could be completed in year 28 when gas production reached de minimus levels (10% of peak). Cap/Physical Stability Module De Minimus level of settlement (rate of 5%) reached in year

25 Forecasting Post-Closure Care Period During Active Operations for Financial Assurance 25

26 Forecasting PCC Period Some states have begun requiring that owners/operators determine the PCC period during active operations for financial assurance How do we do that? Consider step-down of PCC Evaluate: Physical stability (settlement) Leachate quantity and quality Gas production Groundwater quality 26

27 Cap/Physical Stability Cap/Physical Stability Geotechnical Settlement Modeling/Decomposition Field Surveys and Forecasting 27

28 Leachate Leachate Quantity HELP Modeling Field Testing/Calibration 28

29 Landfill Gas Quantity and Quality Estimates: LandGEM Field Testing/Calibration Ambient Air Modeling: Models - SCREEN3 or AERMOD Meet air quality standards at point of compliance NMOC Evaluation - De minimus levels 10% of Action limit 29

30 Strategies to Reduce PCC Period Proactive Strategies (During Active Waste Filling): Leachate Recirculation/ Bioreactor and/or Aeration Waste Screening and Waste Diversion Waste Removal/Landfill Mining 30

31 Financial Assurance Impacts $3.5 Million 40 Year PCC Period $150,000 Annual Cost 3% Rate of Return $3.0 Million 30 Year PCC Period $150,000 Annual Cost 3% Rate of Return $2.6 Million 30 Year PCC Period Step-Down Approach $150,000 Annual Cost for First 20 Years $75,000 Annual Cost for Last 10 years 3% Rate of Return 31

32 Long Term Care What Does That Look Like? 32

33 Long-Term Care Questions Do we really want post-closure care monitoring and maintenance forever? Probably not Who has the long term risks for the site? What type of care might be needed beyond the 30-year PCC period? Short-term extension of say 5-10 years to substantiate stability? Custodial care? How is that funded? 33

34 Custodial Care A Possibility? What is meant by Custodial Care (CC)? The proper and responsible management of the end-use obligations of your landfill, consistent with federal, state and local regulations and land use policies Requires de minimus site management Needs to consider beneficial reuse and land covenants Is Custodial Care a Real Possibility? Yes! 34

35 Final Take Aways There are means and methods to use to evaluate and step-down PCC To be eligible, a site must be well monitored and maintained with good, comprehensive data There are tools for forecasting PCC during active operations for financial assurance Questions remain on what happens after the regulated PCC period in terms of long term care what does it look like beyond 30 years? 35

36 Questions and Answers 36

37 Thank You Contacts: Travis Pyle, P.E. CH2M, Boise, ID Michelle Langdon, P.E. CH2M, Boise, ID

SOLID WASTE FINANCIAL ASSURANCE PROGRAM REPORT

SOLID WASTE FINANCIAL ASSURANCE PROGRAM REPORT SOLID WASTE FINANCIAL ASSURANCE PROGRAM REPORT OKLAHOMA DEPARTMENT OF ENVIRONMENTAL QUALITY WASTE MANAGEMENT DIVISION December 22, 2000 Chapter 5 Chapter 5 - Procedure for Calculating Final Closure and

More information

ASTSWMO Subtitle C and Subtitle D Post-Closure Care Period Final Survey Report

ASTSWMO Subtitle C and Subtitle D Post-Closure Care Period Final Survey Report [ COMPANY NAME] ASTSWMO Subtitle C and Subtitle D Post-Closure Care Period Final Survey Report Prepared by the ASTSWMO Post-Closure Care Workgroup March 2013 ASTSWMO http://astswmo.org ASTSWMO Subtitle

More information

Guidelines for Evaluating the Post-Closure Care Period for Hazardous Waste Disposal Facilities under Subtitle C of RCRA

Guidelines for Evaluating the Post-Closure Care Period for Hazardous Waste Disposal Facilities under Subtitle C of RCRA Guidelines for Evaluating the Post-Closure Care Period for Hazardous Waste Disposal Facilities under Subtitle C of RCRA Jeff Gaines Office of Resource Conservation and Recovery --- ASTSWMO Training Conference

More information

Assessing and Dealing with Environmental Liabilities of Local Governments. LGANT 2014 Dennis Kefalas, P. Eng. SAO City of Yellowknife

Assessing and Dealing with Environmental Liabilities of Local Governments. LGANT 2014 Dennis Kefalas, P. Eng. SAO City of Yellowknife Assessing and Dealing with Environmental Liabilities of Local Governments LGANT 2014 Dennis Kefalas, P. Eng. SAO City of Yellowknife Overview Obligations Environmental Liabilities Landfill Closure and

More information

Part Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities

Part Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities Part 265 Subpart A - General Part 265 - Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities Sec. 265.1 Purpose, scope, and applicability. 265.2-265.3

More information

SEPA Technical Guidance Note Estimate of Amount of Financial Provision for Landfill Sites

SEPA Technical Guidance Note Estimate of Amount of Financial Provision for Landfill Sites SEPA Technical Guidance Note Estimate of Amount of Financial Provision for Landfill Sites This guidance document has been developed to assist SEPA staff in assessing financial provision submissions made

More information

Action Financial Assurances

Action Financial Assurances Long-Term Post Closure & Corrective Action Financial Assurances An Overview of Issues Associated With the Term of Post Closure Care Presented by: Richard Castle, Research Program Specialist Financial Assurances

More information

Green Bay Packaging. Also included is a post-closure cost estimate that includes our new landfill Cell No. 5, as requested by Mr. Masoud Arjmandi.

Green Bay Packaging. Also included is a post-closure cost estimate that includes our new landfill Cell No. 5, as requested by Mr. Masoud Arjmandi. Green Bay Packaging Inc. April13, 2016 Susan Speake Solid Waste Management Division Arkansas Department of Environmental Quality 5301 Northshore Drive North Little Rock, AR 72118-5317 ARKANSAS KRAFT DIVISION

More information

Environmental Management Chapter ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - HAZARDOUS WASTE PROGRAM ADMINISTRATIVE CODE

Environmental Management Chapter ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - HAZARDOUS WASTE PROGRAM ADMINISTRATIVE CODE Environmental Management Chapter 335-14-6 ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - HAZARDOUS WASTE PROGRAM ADMINISTRATIVE CODE CHAPTER 335-14-6 INTERIM STATUS STANDARDS FOR OWNERS

More information

Part Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities

Part Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities Part 264 Subpart A - General Part 264 - Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities 264.1 Purpose, scope and applicability. 264.2 [Reserved] 264.3

More information

CORPORATION OF THE TOWNSHIP OF ADELAIDE METCALFE. Financial Statements. December 31, 2015

CORPORATION OF THE TOWNSHIP OF ADELAIDE METCALFE. Financial Statements. December 31, 2015 CORPORATION OF THE TOWNSHIP OF ADELAIDE METCALFE Financial Statements December 31, 2015 Financial Statements Table of Contents PAGE Independent Auditors' Report 1 Statement of Financial Position 2 Statement

More information

CORPORATION OF THE TOWNSHIP OF ADELAIDE METCALFE. Financial Statements. December 31, 2016

CORPORATION OF THE TOWNSHIP OF ADELAIDE METCALFE. Financial Statements. December 31, 2016 CORPORATION OF THE TOWNSHIP OF ADELAIDE METCALFE Financial Statements December 31, 2016 Financial Statements Table of Contents PAGE Independent Auditors' Report 1 Statement of Financial Position 2 Statement

More information

FLAGSTAFF REGIONAL SOLID WASTE MANAGEMENT ASSOCIATION

FLAGSTAFF REGIONAL SOLID WASTE MANAGEMENT ASSOCIATION Peggy Weinzierl, CPA, CA Scott St. Arnaud, CPA, CA Jolene P. Kobi, CPA, CA Justin J. Tanner, CPA, CA Eric A. Peterson, CPA, CA (Associate) Robert J. Krejci, CA (Associate) Barry D. Gitzel, CPA, CA (Associate)

More information

Environmental Management Chapter ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - SOLID WASTE PROGRAM ADMINISTRATIVE CODE

Environmental Management Chapter ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - SOLID WASTE PROGRAM ADMINISTRATIVE CODE Environmental Management Chapter 335-13-4 ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - SOLID WASTE PROGRAM ADMINISTRATIVE CODE CHAPTER 335-13-4 PERMIT REQUIREMENTS TABLE OF CONTENTS 335-13-4-.01

More information

Appendix C Council Resource Consents and CLCLR Information

Appendix C Council Resource Consents and CLCLR Information Appendix C Council Resource Consents and CLCLR Information Appendix C1 Resource Consents Appendix C2 Feedback from the CLCLR Team This page has been intentionally left blank. Appendix C1 Resource Consents

More information

1.0 INTRODUCTION... 4

1.0 INTRODUCTION... 4 ASTSWMO Remedial Action Focus Group April 2016 Contents EXECUTIVE SUMMARY. 4 1.0 INTRODUCTION... 4 1.1 BACKGROUND... 5 1.2 OVERVIEW OF THE CLEANUP PROCESS... 6 1.2.1 Removals... 6 1.3 OVERVIEW OF THE SUPERFUND

More information

Rulemaking Hearing Rules of Tennessee Department of Environment and Conservation Division of Solid Waste Management

Rulemaking Hearing Rules of Tennessee Department of Environment and Conservation Division of Solid Waste Management Rulemaking Hearing Rules of Tennessee Department of Environment and Conservation Division of Solid Waste Management Chapter 1200-01-07 Solid Waste Processing and Disposal Amendments Subpart (xix) of part

More information

Code of Federal Regulations

Code of Federal Regulations Page 1 of 278 Code of Federal Regulations Title 40 - Protection of Environment Volume: 26 Date: 2014-07-01 Original Date: 2014-07-01 Title: PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE

More information

Strategic Plan 2014 CONSOLIDATED FINANCIAL

Strategic Plan 2014 CONSOLIDATED FINANCIAL Strategic Plan 2014 CONSOLIDATED FINANCIAL statements 1 TABLE OF CONTENTS Auditor's Report... 1 Consolidated Statement of Financial Position... 2 Consolidated Statement of Operations and Accumulated Surplus...

More information

Slide 1. Slide 2. Slide 3. PSAB Implementation. Newfoundland and Labrador Municipalities. Overview. Who is PSAB and what do they do?

Slide 1. Slide 2. Slide 3. PSAB Implementation. Newfoundland and Labrador Municipalities. Overview. Who is PSAB and what do they do? Slide 1 PSAB Implementation Newfoundland and Labrador Municipalities Department of Municipal Affairs 1 Slide 2 Overview Background on PSAB Who is PSAB and what do they do? Why move to PSAB? Key Changes

More information

DIVISION OF POLLUTION PREVENTION AND ENVIRONMENTAL ASSISTANCE

DIVISION OF POLLUTION PREVENTION AND ENVIRONMENTAL ASSISTANCE Full Cost Analysis Worksheet for Local Government Solid Waste Management Programs Introduction TECHNICAL ASSISTANCE NC DIVISION OF POLLUTION PREVENTION AND ENVIRONMENTAL ASSISTANCE 1639 MAIL SERVICE CENTER

More information

NEW HAMPSHIRE CODE OF ADMINISTRATIVE RULES

NEW HAMPSHIRE CODE OF ADMINISTRATIVE RULES (3) Constitute a safety hazard; (4) Constitute a nuisance; or (5) Violate any federal regulation or state rule. Env-Wm 2605.06 Transportation Requirements. Tires, either whole or processed, shall be transported

More information

Part 2. Key Issues with New NSPS and EG Rules for Landfills. SWANA Northwest Regional Symposium Pat Sullivan April 27, 2017

Part 2. Key Issues with New NSPS and EG Rules for Landfills. SWANA Northwest Regional Symposium Pat Sullivan April 27, 2017 Part 2. Key Issues with New NSPS and EG Rules for Landfills SWANA Northwest Regional Symposium Pat Sullivan April 27, 2017 New NSPS/EG Rules Industry group has been meeting with EPA both before and after

More information

[EPA-HQ-OAR and EPA-HQ-OAR ; FRL- ]

[EPA-HQ-OAR and EPA-HQ-OAR ; FRL- ] The EPA Administrator, E. Scott Pruitt, signed the following notice on 05/22/2017, and EPA is submitting it for publication in the Federal Register (FR). While we have taken steps to ensure the accuracy

More information

Ch. 265a INTERIM STATUS STANDARDS a.1

Ch. 265a INTERIM STATUS STANDARDS a.1 Ch. 265a INTERIM STATUS STANDARDS 25 265a.1 CHAPTER 265a. INTERIM STATUS STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE AND DISPOSAL FACILITIES Subchap. Sec. A. GENERAL... 265a.1

More information

Strategic Plan CONSOLIDATED FINANCIAL

Strategic Plan CONSOLIDATED FINANCIAL Strategic Plan 2017 CONSOLIDATED FINANCIAL statements 1 Table of Contents Independent Auditor's Report... 1 Consolidated Statement of Financial Position... 2 Consolidated Statement of Operations and Accumulated

More information

DEPARTMENT OF ENVIRONMENTAL PROTECTION Office of Program Integration

DEPARTMENT OF ENVIRONMENTAL PROTECTION Office of Program Integration DEPARTMENT OF ENVIRONMENTAL PROTECTION Office of Program Integration DOCUMENT NUMBER: 021-2100-001 TITLE: Policy for Implementing the Department of Environmental Protection (Department) Permit Review Process

More information

Office of the Deputy Under Secretary of Defense (Installations and Environment), ODUSD (I&E)

Office of the Deputy Under Secretary of Defense (Installations and Environment), ODUSD (I&E) Guidance For Recognizing, Measuring and Reporting Environmental Liabilities Not Eligible for Defense Environmental Restoration Program Funding Office of the Deputy Under Secretary of Defense (Installations

More information

Environment and Climate Protection Committee. Tax Supported Programs

Environment and Climate Protection Committee. Tax Supported Programs Environment and Climate Protection Committee Tax Supported Programs Tabled November 8, 2017 Table of Contents Environment and Climate Protection Committe - Tax Supported Briefing Notes... 1 Infrastructure

More information

FIELD SAMPLING SERVICES & LABORATORY ANALYSIS

FIELD SAMPLING SERVICES & LABORATORY ANALYSIS LOCATION: REQUEST FOR QUOTE FOR SURFACE WATER, GROUNDWATER, AND METHANE MONITORING SERVICES AND LANDFILL COVER INSPECTION AT THE CATE ROAD LANDFILL FOR GLYNN COUNTY BOARD OF COMMISSIONERS (Inactive) Cate

More information

BURK'S FALLS, ARMOUR AND RYERSON TRI R COMMITTEE

BURK'S FALLS, ARMOUR AND RYERSON TRI R COMMITTEE FINANCIAL STATEMENTS DECEMBER 31, 2015 CONTENTS Page Independent Auditor's Report 1-2 Statement of Financial Position Statements of Operations and Accumulated Deficit Statement of Change in Net Debt Statement

More information

44 CFR PARTS 59 & 60 MINIMUM REQUIREMENTS

44 CFR PARTS 59 & 60 MINIMUM REQUIREMENTS 44 CFR PARTS 59 & 60 MINIMUM REQUIREMENTS IMPACT ON LOCAL GOVERNMENT FLOODPLAIN ADMINISTRATORS ALAN M. ARMSTRONG, CFM, FPA HOW DID WE GET HERE? SOMETIMES PROACTIVE BUT GENERALLY REACTIVE PROACTIVE: DUE

More information

Spill Response What will you do? Jim Santino, May 12, 2011

Spill Response What will you do? Jim Santino, May 12, 2011 Spill Response What will you do? Jim Santino, May 12, 2011 Many facilities use chemicals or other materials in their daily business processes that if released into the work environment may cause risk to

More information

Environmental Management Chapter ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - HAZARDOUS WASTE PROGRAM ADMINISTRATIVE CODE

Environmental Management Chapter ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - HAZARDOUS WASTE PROGRAM ADMINISTRATIVE CODE ALABAMA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT LAND DIVISION - HAZARDOUS WASTE PROGRAM ADMINISTRATIVE CODE CHAPTER 335-14-5 STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND

More information

SUMMER VILLAGE OF SUNSET BEACH Consolidated Financial Statements Year Ended December 31, 2015

SUMMER VILLAGE OF SUNSET BEACH Consolidated Financial Statements Year Ended December 31, 2015 Consolidated Financial Statements Index to Consolidated Financial Statements INDEPENDENT AUDITOR'S REPORT 1 Page CONSOLIDATED FINANCIAL STATEMENTS Consolidated Statement of Financial Position 2 Consolidated

More information

5 SOLID WASTE MANAGEMENT RESERVE FUND

5 SOLID WASTE MANAGEMENT RESERVE FUND 5 SOLID WASTE MANAGEMENT RESERVE FUND The Solid Waste Management Committee recommends the adoption of the recommendations contained in the following report, August 31, 2004, from the Commissioner of Transportation

More information

BURK'S FALLS, ARMOUR AND RYERSON TRI R COMMITTEE

BURK'S FALLS, ARMOUR AND RYERSON TRI R COMMITTEE FINANCIAL STATEMENTS DECEMBER 31, 2013 CONTENTS Page Independent Auditor's Report 12 Statement of Financial Position Statements of Operations and Accumulated Deficit Statement of Change in Net Debt Statement

More information

SPILMAN THOMAS & BATTLE,.

SPILMAN THOMAS & BATTLE,. SPILMAN THOMAS & BATTLE,. ATTORN EYS AT LAW James D. Elliott (717) 791-2012 jelliott@spilmanlaw.com Docket Management Facility (M-30) U.S. Department of Transportation West Building Ground Floor, Room

More information

Ch. 264a OWNERS AND OPERATORS 25. CHAPTER 264a. OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE AND DISPOSAL FACILITIES

Ch. 264a OWNERS AND OPERATORS 25. CHAPTER 264a. OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE AND DISPOSAL FACILITIES Ch. 264a OWNERS AND OPERATORS 25 CHAPTER 264a. OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE AND DISPOSAL FACILITIES Subchap. A. GENERAL... 264a.1 B. GENERAL FACILITY STANDARDS... 264a.11

More information

FINAL TECHNICAL MEMORANDUM AWD FLOWS THROUGH FLOOD DAMAGE REDUCTION AREA July 16, 2012

FINAL TECHNICAL MEMORANDUM AWD FLOWS THROUGH FLOOD DAMAGE REDUCTION AREA July 16, 2012 FINAL TECHNICAL MEMORANDUM AWD-00002 FLOWS THROUGH FLOOD DAMAGE REDUCTION AREA July 16, 2012 Table of Contents TABLE OF CONTENTS Table of Contents... 1 Executive Summary... 2 1 Objective... 4 2 Study Approach...

More information

Lake Erie Source Protection Region Policy Applicability Pre-Screening Tool Tutorial Aug 2014

Lake Erie Source Protection Region Policy Applicability Pre-Screening Tool Tutorial Aug 2014 Lake Erie Source Protection Region Policy Applicability Pre-Screening Tool Tutorial Aug 2014 Interpreting Source Protection Policies and the Provincial Circumstance Tables 1 st Section: Step by step overview

More information

Town of Slave Lake. Consolidated Financial Statements. For the Year Ended December 31, 2015

Town of Slave Lake. Consolidated Financial Statements. For the Year Ended December 31, 2015 Consolidated Financial Statements December 31, CONTENTS Consolidated Financial Statements Management Report 1 Independent Auditors' Report 2 Statement of Changes in Financial Position 3 Consolidated Statement

More information

5.0 FINANCIAL ANALYSIS

5.0 FINANCIAL ANALYSIS 5.0 FINANCIAL ANALYSIS 5.1 LANDFILL FINANCIAL ASSURANCE REVIEW 5.1.1 Overview The objective of this task is to review the City financial assurance calculation and determine the adequacy of the annual payments

More information

TOWNSHIP OF SOUTH GLENGARRY FINANCIAL STATEMENTS

TOWNSHIP OF SOUTH GLENGARRY FINANCIAL STATEMENTS FINANCIAL STATEMENTS December 31, 2017 December 31, 2017 CONTENTS Page INDEPENDENT AUDITORS' REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Financial Activities 3 Statement

More information

Consolidated Financial Statements. City of Camrose. December 31, 2016

Consolidated Financial Statements. City of Camrose. December 31, 2016 Consolidated Financial Statements City of Camrose December 31, 2016 December 31, 2016 Contents Consolidated Financial Statements Management's Responsibility for Financial Reporting 1 Independent Auditors'

More information

Incomplete submissions will be declined

Incomplete submissions will be declined SITE SPECIFIC POLLUTION LIABILITY APPLICATION REQUIREMENTS 1. Environmental Impairment Liability application - complete all questions in full. (If the insured has already completed another similar site

More information

Corporation of the Municipality of Red Lake Consolidated Financial Statements For the year ended December 31, 2017

Corporation of the Municipality of Red Lake Consolidated Financial Statements For the year ended December 31, 2017 Corporation of the Municipality of Red Lake Consolidated Financial Statements For the year ended December 31, 2017 Contents Management's Responsibility for the Financial Statements 2 Independent Auditor's

More information

Fordham Environmental Law Review

Fordham Environmental Law Review Fordham Environmental Law Review Volume 9, Number 3 2017 Article 6 The U.S. EPA 40 C.F.R. Part 258 Financial Test/Corporate Guarantee-New Environmentally Protective, Cost-Effective Mechanisms for the Demostration

More information

Applicant/Parent Company Address: 2. Requested Coverages: Proposed Limits/Retention. Onsite Cleanup Only. Other

Applicant/Parent Company Address: 2. Requested Coverages: Proposed Limits/Retention. Onsite Cleanup Only. Other New Business Application for Environmental Impairment Liability Answer all questions, use separate sheets if necessary. NOTE: There are two sections to this application (1-9) and (A - Q) 1. Applicant/Parent

More information

Mark Spafford, General Manager Department of Solid Waste Services #DoSomething. October 18 and 19, 2018

Mark Spafford, General Manager Department of Solid Waste Services #DoSomething. October 18 and 19, 2018 MUNICIPALITY OF ANCHORAGE ENTERPRISE AND UTILITY OVERSIGHT COMMITTEE AND ASSEMBLY WORK SESSION FOR INTEGRATED SOLID WASTE MASTER PLAN, PLAN OF FINANCE AND PROPERTY ACQUISITION Mark Spafford, General Manager

More information

Facility Name, Address, State & Zip Code

Facility Name, Address, State & Zip Code New Business Application for Environmental Impairment Liability Answer all questions, use separate sheets if necessary. NOTE: There are two sections to this application (1-9) and (A - Q) 1. Applicant/Parent

More information

RLI ENVIRONMENTAL INSURANCE Environmental Solutions for a Greener World

RLI ENVIRONMENTAL INSURANCE Environmental Solutions for a Greener World SITE SPECIFIC ENVIRONMENTAL LIABILITY APPLICATION RLI ENVIRONMENTAL INSURANCE Environmental Solutions for a Greener World INSTRUCTIONS: Please print or type clearly. Please answer all questions completely.

More information

REGIONAL MUNICIPALITY OF WOOD BUFFALO

REGIONAL MUNICIPALITY OF WOOD BUFFALO Consolidated Financial Statements of REGIONAL MUNICIPALITY OF WOOD BUFFALO Consolidated Financial Statements of REGIONAL MUNICIPALITY OF WOOD BUFFALO Management's Responsibility for the Consolidated Financial

More information

THE CORPORATION OF THE CITY OF SAULT STE. MARIE

THE CORPORATION OF THE CITY OF SAULT STE. MARIE Consolidated Financial Statements of THE CORPORATION OF THE CITY OF SAULT STE. MARIE Consolidated Financial Statements Page Management s Responsibility for the Consolidated Financial Statements... 1 Independent

More information

LOST PINES GROUNDWATER CONSERVATION DISTRICT OPERATING PERMIT

LOST PINES GROUNDWATER CONSERVATION DISTRICT OPERATING PERMIT LOST PINES GROUNDWATER CONSERVATION DISTRICT OPERATING PERMIT District Well Number: 58-55-5-0032 Permit Approved: Permittee: Lower Colorado River Authority P.O. Box 220 Austin, Texas 78767-0220 Location

More information

Minimum Standards For USACE Evaluation of Levee Systems For the National Flood Insurance Program

Minimum Standards For USACE Evaluation of Levee Systems For the National Flood Insurance Program Minimum Standards For USACE Evaluation of Levee Systems For the National Flood Insurance Program Christopher N. Dunn, P.E., Director Hydrologic Engineering Center ASCE Water Resource Group 20 October,

More information

APPLICATION FORM BMP 2: Tree and shrub planting

APPLICATION FORM BMP 2: Tree and shrub planting OFFICE USE ONY OSCIA # Application ID Date Received Level Application Allocation Notes Status / Initials APPLICATION FORM BMP 2: Tree and shrub planting 2018 BadgerWay Program STEP 1 CONTACT INFORMATION

More information

CONTRACTOR S RESPONSIBILITY FOR PROJECT SAFETY [Major Construction Category]

CONTRACTOR S RESPONSIBILITY FOR PROJECT SAFETY [Major Construction Category] CONTRACTOR S RESPONSIBILITY FOR PROJECT SAFETY [Major Construction Category] RFP Language Contract Language 1. Contractor recognizes the importance of performing the Work in a safe and responsible manner

More information

Final Budget. Eastern Laramie County Solid Waste Disposal District

Final Budget. Eastern Laramie County Solid Waste Disposal District FY 7/1/18-6/30/19 Eastern Laramie County Solid Waste Disposal District PO Box 310 Burns, WY 82053 307-547-3791 Laramie County Budget Hearing Information Location: 4990 County Road 216 Burns, WY 82053 Date:

More information

Site Specific Pollution Liability Application

Site Specific Pollution Liability Application Email: info@eiains.com Phone: (800) 977-3335 Mail: PO Box 23605 Portland, OR 97281 Fax: (503) 977-3334 Site Specific Pollution Liability Application NOTICE: If a policy is issued, the limit of liability

More information

THE CORPORATION OF THE TOWN OF MONO

THE CORPORATION OF THE TOWN OF MONO CONSOLIDATED FINANCIAL STATEMENTS INDEX TO THE FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2015 Page INDEPENDENT AUDITOR'S REPORT 3 FINANCIAL STATEMENTS Consolidated Statement of Financial Position 4

More information

Floodplain Development Permits A Technical Guidance Document

Floodplain Development Permits A Technical Guidance Document Floodplain Development Permits A Technical Guidance Document To Prevent Loss of Life, Reduce Property Damage and to Protect and Enhance the Natural and Beneficial Functions of Floodplains Iredell County

More information

SUPPORTING INFORMATION FOR THE OPERATION OF TRANSFER STATIONS ON SALT SPRING ISLAND

SUPPORTING INFORMATION FOR THE OPERATION OF TRANSFER STATIONS ON SALT SPRING ISLAND SUPPORTING INFORMATION FOR THE OPERATION OF TRANSFER STATIONS ON SALT SPRING ISLAND Prepared by the Salt Spring Island Transfer Station Regulation Committee (SSITS) This document provides supportive information

More information

FRANKLIN TOWNSHIP MUNICIPAL SANITARY AUTHORITY SERVICE AGREEMENT

FRANKLIN TOWNSHIP MUNICIPAL SANITARY AUTHORITY SERVICE AGREEMENT FRANKLIN TOWNSHIP MUNICIPAL SANITARY AUTHORITY SERVICE AGREEMENT INDUSTRIAL SEWER USE SERVICE AGREEMENT This Service Agreement, dated as of the day of,, by and between the Franklin Township Municipal Sanitary

More information

FY Annual Budget: Mobility Solutions, Infrastructure, & Sustainability

FY Annual Budget: Mobility Solutions, Infrastructure, & Sustainability FY 2018-19 Annual Budget: Mobility Solutions, Infrastructure, & Sustainability City Council Briefing August 15, 2018 Majed Al-Ghafry, Assistant City Manager Overview FY 2018-19 Budget by Strategic Priority

More information

Issue. Background. Options and Recommendation

Issue. Background. Options and Recommendation Date: March 3, 2016 To: Public Works Commission Members From: Heather Buchanan, Support Systems Sr. Manager Subject: FY2017 O&M Budget Issue Public Works is proposing its FY 2017 operations and maintenance

More information

Railroad-DOT Mitigation Strategies (R16) Resurfacing Agreements

Railroad-DOT Mitigation Strategies (R16) Resurfacing Agreements Railroad-DOT Mitigation Strategies (R16) Resurfacing Agreements Resurfacing projects are among the most common and routine types of projects regularly conducted by highway agencies. When resurfacing projects

More information

CENTRAL REGIONAL SERVICE BOARD (Operating as Central Newfoundland Regional Waste Management Authority) Financial Statements Year Ended December 31,

CENTRAL REGIONAL SERVICE BOARD (Operating as Central Newfoundland Regional Waste Management Authority) Financial Statements Year Ended December 31, Financial Statements Index to Financial Statements MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL REPORTING 1 Page INDEPENDENT AUDITOR'S REPORT 2 FINANCIAL STATEMENTS Statement of Financial Position 3 Statement

More information

THE CORPORATION OF THE VILLAGE OF ALERT BAY FINANCIAL STATEMENTS DECEMBER 31, 2013

THE CORPORATION OF THE VILLAGE OF ALERT BAY FINANCIAL STATEMENTS DECEMBER 31, 2013 THE CORPORATION OF THE VILLAGE OF ALERT BAY FINANCIAL STATEMENTS DECEMBER 31, 2013 THE CORPORATION OF THE VILLAGE OF ALERT BAY 2013 ELECTED OFFICIALS Councilor D. Aberley Councilor K. Gordon Mayor M. Berry

More information

Corporation of the Municipality of Red Lake Consolidated Financial Statements For the year ended December 31, 2017

Corporation of the Municipality of Red Lake Consolidated Financial Statements For the year ended December 31, 2017 Corporation of the Municipality of Red Lake Consolidated Financial Statements For the year ended December 31, 2017 Contents Management's Responsibility for the Financial Statements 2 Independent Auditor's

More information

6.0 MONITORING AND CONTINGENCY PLANS

6.0 MONITORING AND CONTINGENCY PLANS 6.0 MONITORING AND CONTINGENCY PLANS 6.1 MONITORING The primary objective of compliance and effects monitoring is to confirm whether mitigation and protective measures are effectively implemented and to

More information

CORPORATE RISK 2017 ANNUAL REPORT

CORPORATE RISK 2017 ANNUAL REPORT CORPORATE RISK 07 ANNUAL REPORT The City of Saskatoon, like all municipal governments, faces many types of risk, including strategic, operational, financial and compliance risks. If not effectively managed,

More information

Waste Management. Project Title

Waste Management. Project Title Project Title Page Cell 8 Closure 265 Cell 9 Disposal Area 263 Chg Agst SW Closed Projects 261 Landfill Buffer Exp 264 MLF Cell 567 Replace Cap 268 MLF Compost Pad Phase 2 267 MLFRRF Subcell 9.2 266 Solid

More information

Fremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2013

Fremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2013 Fremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2013 TABLE OF CONTENTS Page REPORT OF INDEPENDENT AUDITOR 1-2 MANAGEMENT'S DISCUSSION

More information

PREMISES POLLUTION LIABILITY APPLICATION

PREMISES POLLUTION LIABILITY APPLICATION ace westchester specialty group PREMISES POLLUTION LIABILITY APPLICATION PREMISES POLLUTION LIABILITY COVERAGE APPLICATION CLAIMS MADE Answer ALL questions completely, leaving no blanks. If any questions,

More information

The Corporation of the Town of Hanover Financial Statements For the year ended December 31, 2006

The Corporation of the Town of Hanover Financial Statements For the year ended December 31, 2006 The Corporation of the Town of Hanover Financial Statements For the year ended The Corporation of the Town of Hanover Financial Statements For the year ended Contents The Corporation of the Town of Hanover

More information

Proposed 2015 Budget. Board Budget Workshop October 16, 2014

Proposed 2015 Budget. Board Budget Workshop October 16, 2014 Proposed 2015 Budget Board Budget Workshop October 16, 2014 10320532 Introduction 2015 Budget Process Budget process initiated in 2013 with further enhancements for developing 2015 Budget Development of

More information

New Business Application for Environmental Impairment Liability (EIL) Insurance

New Business Application for Environmental Impairment Liability (EIL) Insurance New Business Application for Environmental Impairment Liability (EIL) Insurance Answer all questions, use separate sheets if necessary. NOTE: There are two sections to this application (1-9) and (A - Q)

More information

2017 Budget In Brief June 2017

2017 Budget In Brief June 2017 2017 Budget In Brief June 2017 TABLE OF CONTENTS INTRODUCTION 201 7 BUDGET General Overview... 2-3 Financial Overview... 4-7 SUPPLEMENTARY INFORMATION Where the Money Comes From... 8 Where We Spend the

More information

CHAPTER 17. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey:

CHAPTER 17. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey: CHAPTER 17 AN ACT concerning clean energy, amending and supplementing P.L.1999, c.23, amending P.L.2010, c.57, and supplementing P.L.2005, c.354 (C.34:1A-85 et seq.). BE IT ENACTED by the Senate and General

More information

CENTRAL REGIONAL SERVICE BOARD (Operating as Central Newfoundland Regional Waste Management Authority) Financial Statements Year Ended December 31,

CENTRAL REGIONAL SERVICE BOARD (Operating as Central Newfoundland Regional Waste Management Authority) Financial Statements Year Ended December 31, Financial Statements Index to Financial Statements MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL REPORTING 1 Page INDEPENDENT AUDITOR'S REPORT 2 FINANCIAL STATEMENTS Statement of Financial Position 3 Statement

More information

City of Kamloops Consolidated Financial Statements For the year ended December 31, 2016

City of Kamloops Consolidated Financial Statements For the year ended December 31, 2016 Consolidated Financial Statements For the year ended Tel: 250 372 9505 Fax: 250 374 6323 www.bdo.ca BDO Canada LLP 300 275 Lansdowne Street Kamloops BC V2C 6J3 Independent Auditor's Report To the Members

More information

SUMMER VILLAGE OF BONDISS Consolidated Financial Statements Year Ended December 31, 2017

SUMMER VILLAGE OF BONDISS Consolidated Financial Statements Year Ended December 31, 2017 Consolidated Financial Statements Index to Consolidated Financial Statements INDEPENDENT AUDITOR'S REPORT 1 Page CONSOLIDATED FINANCIAL STATEMENTS Consolidated Statement of Financial Position 2 Consolidated

More information

2017 NIAGARA REGION ANNUAL FINANCIAL REPORT STATISTICAL

2017 NIAGARA REGION ANNUAL FINANCIAL REPORT STATISTICAL 2017 NIAGARA REGION ANNUAL FINANCIAL REPORT For the year ended December 31, 2017 The Regional Municipality of Niagara Ontario, Canada niagararegion.ca Prepared by Enterprise Resource Management Services

More information

AREAWIDE WATER QUALITY MANAGEMENT PLAN AMENDMENT PROCESS

AREAWIDE WATER QUALITY MANAGEMENT PLAN AMENDMENT PROCESS AREAWIDE WATER QUALITY MANAGEMENT PLAN AMENDMENT PROCESS (Revised and Approved June 28, 2007) The Areawide Water Quality Management Plan (Regional Plan) adopted by the North Front Range Water Quality Planning

More information

Environmental Appeal Board

Environmental Appeal Board Environmental Appeal Board APPEAL NO. - 95/32 WASTE In the matter of an appeal under section 28 of the Waste Management Act, S.B.C. 1982, c. 41 BETWEEN: Peter and Nancy Van Der Wal APPELLANT AND: Deputy

More information

CITY OF PORT ORCHARD DEPARTMENT OF PUBLIC WORKS REQUEST FOR QUALIFICATION (RFQ) Pavement Repair Projects Ad Ready Design (PS&E) August 2018

CITY OF PORT ORCHARD DEPARTMENT OF PUBLIC WORKS REQUEST FOR QUALIFICATION (RFQ) Pavement Repair Projects Ad Ready Design (PS&E) August 2018 CITY OF PORT ORCHARD DEPARTMENT OF PUBLIC WORKS REQUEST FOR QUALIFICATION (RFQ) 2018 2019 Pavement Repair Projects Ad Ready Design (PS&E) August 2018 INTRODUCTION In conformance with RCW 39.80, the City

More information

Vapor Intrusion Bases for Legal Liability and Defenses

Vapor Intrusion Bases for Legal Liability and Defenses Vapor Intrusion Bases for Legal Liability and Defenses Jay A. Tufano Attorney Ring Bender LLLP What is Vapor Intrusion? Vapor intrusion is the general term given to migration of hazardous vapors from any

More information

2017 Rate Supported Budgets - Solid Waste Management Services and Recommended 2017 Waste Rates

2017 Rate Supported Budgets - Solid Waste Management Services and Recommended 2017 Waste Rates EX20.23 REPORT FOR ACTION 2017 Rate Supported Budgets - Solid Waste Management Services and Recommended 2017 Waste Rates Date: November 15, 2016 To: Budget Committee, Executive Committee From: General

More information

Yukon Mine Site and Reclamation Closure Policy Financial and Technical Guidelines

Yukon Mine Site and Reclamation Closure Policy Financial and Technical Guidelines Yukon Mine Site and Reclamation Closure Policy Financial and Technical Guidelines September 2013 Table of Contents EXPLANATORY NOTES... 1 GUIDELINES SUMMARY... 2 FINANCIAL GUIDELINES... 5 CASH... 6 LETTER

More information

Town of New Sampleford. Financial Statement Presentation for December 31, Introduction and Sample

Town of New Sampleford. Financial Statement Presentation for December 31, Introduction and Sample Financial Statement Presentation for December 31, Introduction and Sample Applicable Accounting Standards The Municipal Government Act requires a municipality to prepare annual audited financial statements

More information

Fremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2017

Fremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2017 Fremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2017 TABLE OF CONTENTS Page REPORT OF INDEPENDENT AUDITOR 1-2 MANAGEMENT'S DISCUSSION

More information

John P. O Donnell, J.:

John P. O Donnell, J.: IN THE COURT OF COMMON PLEAS CUYAHOGA COUNTY, OHIO BELLAIRE CORPORATION ) ) Plaintiff, ) ) vs. ) ) AMERICAN EMPIRE SURPLUS ) LINES, et al. ) ) Defendants. ) CASE NO. CV 13 816172 JUDGE JOHN P. O DONNELL

More information

Stormwater Utility Agency Overview

Stormwater Utility Agency Overview Stormwater Utility Agency Overview Agency Mission The mission of the Stormwater Utility is to provide stormwater management services to the City of Madison with an equitable rate structure. Agency Overview

More information

Stormwater Utility Agency Overview

Stormwater Utility Agency Overview Agency Overview Agency Mission The mission of the Stormwater Utility is to provide stormwater management services to the City of Madison with an equitable rate structure. Agency Overview The Stormwater

More information

Nasdaq Future Australian Sustainability Leaders Index Methodology

Nasdaq Future Australian Sustainability Leaders Index Methodology Nasdaq Future Australian Sustainability Leaders Index Methodology Index Description An increasing number of Australian investors are seeking a passively managed portfolio of Australian-listed stocks which

More information

NOTE 1: SIGNIFICANT ACCOUNTING POLICIES These financial statements of Rocky View County (the County ) are the representations of management prepared in accordance with generally accepted accounting principles

More information

Chester County Solid Waste Authority (A Component of the County of Chester, Pennsylvania)

Chester County Solid Waste Authority (A Component of the County of Chester, Pennsylvania) (A Component of the County of Chester, Pennsylvania) Financial Statements and Supplementary Information December 31, 2016 and 2015 (with Independent Auditor s Report Thereon) The report accompanying these

More information

CITY OF KAMLOOPS. Financial Statements for the Year-Ended 2013 December 31. Page 1 of 66

CITY OF KAMLOOPS. Financial Statements for the Year-Ended 2013 December 31. Page 1 of 66 CITY OF KAMLOOPS Financial Statements for the Year-Ended 2013 December 31 Page 1 of 66 CONSOLIDATED FINANCIAL STATEMENTS TABLE OF CONTENTS 2 Independent Auditor's Report 3-4 Management's Responsibility

More information

City of Fayetteville, Arkansas Page 1 of 1

City of Fayetteville, Arkansas Page 1 of 1 City of Fayetteville, Arkansas 113 West Mountain Street Fayetteville, AR 72701 (479) 575-8323 Legislation Text File #: 2018-0267, Version: 1 STORMWATER UTILITY STUDY CONTRACT: A RESOLUTION TO AUTHORIZE

More information