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Note: EPA no longer updates this information, but it may be useful as a reference or resource.

Arizona | Florida | Georgia | Indiana | Iowa | North Carolina | Texas | Wyoming

Arizona


"Public/Private Competition in the City of Phoenix, Arizona," Jim Flanagan and Susan Perkins, Government Finance Review, June 1995.

This article describes how Phoenix, Arizona, involved city departments in competition with private contractors in a public-bid situation. By using FCA to evaluate efficiency and customer satisfaction, Phoenix compared 13 service areas, developed creative approaches to equipment design, staffing, and costs, and saved a total of more than $27 million.

This document can be ordered by contacting:
Government Finance Officers Association
180 North Michigan Avenue, Suite 800
Chicago, IL 60601
Phone: 312 977-9700
E-mail: gfr@soa.org

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Florida

Municipal Solid Waste Management Full Cost Accounting Workbook for Local Governments in Florida (Workbook) (PDF) (56 pp, 214K, about PDF) Exit EPA Florida Department of Environmental Protection, Tallahassee, Florida, June 1997.

Florida's Department of Environmental Protection (DEP) prepared this workbook for use by local government solid waste managers and their staff. The primary purpose of the workbook is to serve as a tool for local governments to use in identifying, tracking, and analyzing the costs incurred in operating their integrated solid waste management systems. Forms and checklists in the workbook, and the procedures it describes, can help local governments report to their communities, and to DEP, the full cost of MSW management activities, including collection, disposal, recycling, and composting.


Full Cost Accounting for Municipal Solid Waste Management (PDF) (64 pp, 162K, about PDF) Exit EPA Florida Department of Environmental Protection, Tallahassee, Florida, and the U.S. Environmental Protection Agency (Region 4).

This brochure was designed by the Florida Department of Environmental Protection for local Florida counties and municipalities. It explains how FCA affects localities and presents the benefits of using FCA.


The Fundamentals of Full Cost Accounting, Florida Department of Environmental Protection, Tallahassee, Florida, and the U.S. Environmental Protection Agency.

This colorful cartoon-filled booklet explains the objectives and benefits of using FCA for solid waste collection, recycling, and disposal operations. Quizzes throughout the booklet help evaluate current knowledge of FCA and assist in identifying costs possibly overlooked in determining the full cost of solid waste management.

This document can be obtained by contacting:
Department of Environmental Protection
Twin Towers Office Building
2600 Blair Stone Road
Tallahassee, FL 32399-2400
Contact: Sandra M. Maddi
Phone: 850 921-9973

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Georgia

Solid Waste: Full Cost Accounting Manual for Georgia Local Governments, Georgia Department of Community Affairs, Atlanta, Georgia, May 1991

This manual assists local government officials in complying with the reporting requirements of the Georgia Comprehensive Solid Waste Management Act, which became effective January 1, 1992. The manual consists of ten forms, trial balance sheets, a list of definitions, and procedures designed to provide long-term, accurate cost data for local solid waste operations.

To order this manual, contact Ruben Burney at:
Department of Community Affairs
Planning, Information & Management Division
1200 Equitable Building, 100 Peachtree Street
Atlanta, GA 30303
Phone: 404 656-5527
Fax: 404 656-6644

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Indiana

State of Indiana Refuse/Recycling/Yard Waste Full Cost Report For Year Ending 12/31/97, Indiana Institute On Recycling, Terre Haute, Indiana.

All waste management, recycling, and yard trimmings service providers are required by Indiana state law to prepare an annual full cost report within each city or town. Data on current cost information are compiled so that communities throughout the state can evaluate the cost-effectiveness of the services they are providing.

This document can be ordered by contacting:
Indiana Institute On Recycling
Room 920-21, School of Education
Indiana State University
Terre Haute, IN 47809
Phone: 800 242-4467 or 812 237-3000
Fax: 812 237-4371

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Iowa

Municipal Solid Waste Services Full Cost Accounting Workbook, Iowa Department of Natural Resources, Des Moines, Iowa, June 1997.

This workbook provides Iowa municipalities with a system for collecting cost data and establishing rates reflecting the full costs of providing solid waste services. An outline of direct and indirect costs and other revenue is provided along with a diagram of the steps leading from costs and revenues to solid waste service rates. Fourteen forms and detailed instructions (methodologies) for allocating "part-time" costs, as well as direct costs, revenues, and additional services, are included in this workbook.

To order this document, contact Bill Blum at:
Iowa Department of Natural Resources
Waste Management Assistance Division
Wallace State Office Building
502 East Ninth Street
Des Moines, Iowa 50319-0034
Phone: 515 281-8382
Fax: 515 281-8895

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North Carolina

Analysis of the Full Costs of Solid Waste Management for North Carolina Local Government (PDF) (16 pp, 332K, about PDF) Exit EPA North Carolina Department of Environment, Health, and Natural Resources, Raleigh, North Carolina, February 1997.

This study presents the results of FCA for a sample of North Carolina local governments. The budgets of 15 local government solid waste programs were examined to gather benchmark data on the cost of solid waste collection, disposal, and recycling services. These data show the cost-effectiveness of a recycling program (compared to solid waste collection and disposal) correlates with local government recycling rates. For example, local governments achieving high recycling rates are more likely to operate recycling programs that are less expensive per ton than solid waste collection and disposal.

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Texas

Municipal Solid Waste Services Full Cost Accounting Workbook for Texas Local Governments, Texas Natural Resources Conservation Commission, Austin, TX, April 1995.

This workbook provides Texas municipalities with a system for collecting cost data and establishing rates reflecting the full costs of providing solid waste services. An outline of direct and indirect costs is provided along with a diagram of the steps leading from costs and revenues to solid waste service rates. Fourteen forms and detailed instructions (methodologies) for allocating "part-time" costs, as well as direct costs, revenues, and additional services, are included in this workbook.

This document (Rg 127) can be ordered by contacting:
Texas Natural Resource Conservation Commission
P.O. Box 13087
Austin, TX 78711-3087
Contact: Kimberly Muth
Phone: 512 239-0028
Fax: 512 239-4488

"Full Cost Accounting in Texas," David S. Yanke, Reed-Stowe & Co., Texas Town and City, February 1995.

This six-page article describes two FCA methods: a modified cash basis and an accrual basis. The difference between the systems is that principal payments and cash capital outlays are used to recover capital costs instead of depreciation expenses. The author explains that Texas has chosen to use the modified cash basis because it can help cities prepare and evaluate solid waste rates by recovering the cash costs associated with these services. Through examples and exhibits, the author also addresses the cost components involved when developing cost-based rates, allocating costs among programs, allocating program costs among customer types, and developing user fees.

This document can be ordered by contacting:
Texas Municipal League
1821 Rutherford Lane, Suite 400
Austin, TX 78754
Contact: Karla Vining
Phone: 512 719-6300

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Wyoming

Full Cost Accounting for Solid Waste Services in Wyoming, Wyoming Department of Environmental Quality Solid & Hazardous Waste Division, Lander, Wyoming.

This document is a supplement to the FCA methodology presented in the Wyoming Integrated Solid Waste Management Handbook. The document presents a series of worksheets illustrating the costs associated with a sample collection system. Blank worksheets are available to determine the true and full cost of solid waste collection, disposal, recycling, composting, and other programs.

To order this document, contact the Wyoming Recycling Coordinator at:
State of Wyoming
Department of Environmental Quality Solid & Hazardous Waste Division
250 Lincoln Street
Lander, WY 82520
Phone: 307 332-6924
Fax: 307 332-7726


Full Cost Accounting: A Manual for Wyoming Communities, Lander, Wyoming.

This workbook provides Wyoming municipalities with a system for collecting cost data and establishing rates reflecting the full costs of providing solid waste services. An outline of direct and indirect costs and other revenue is provided along with a diagram of the steps leading from costs and revenues to solid waste service rates. Fourteen forms and detailed instructions (methodologies) for allocating "part-time" costs, as well as direct costs, revenues, and additional services, are included in this workbook.

To order this document, contact:
State of Wyoming
Department of Environmental Quality Solid & Hazardous Waste Division
250 Lincoln Street
Lander, WY 82520
Phone: 307 332-6924
Fax: 307 332-7726

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