SANITARY LANDFILL OPERATION AGREEMENT
AND
RECOMMENDED STANDARDS
FOR
SANITARY LANDFILL
DESIGN AND CONSTRUCTION
DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE
Public Health Service

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SANITARY LANDFILL OPERATION AGREEMENT
AND
RECOMMENDED STANDARDS
FOR
SANITARY LANDFILL
DESIGN AND CONSTRUCTION
This publication (SW-20ts) was jointly prepared by
The National Solid Wastes Management Association
The Bureau of Solid Waste Management
U.S. DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE
Public Health Service
Consumer Protection and Environmental Health Service
Environmental Control Administration
Bureau of Solid Waste Management
1969

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Single copies of this publication
will be distributed as supplies permit.
Address requests to the Bureau of Solid Waste Management,
5555 Ridge Avenue, Cincinnati, Ohio 45213.

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FOREWORD
THE SANITARY LANDFILL is an acceptable and recommended method for the
ultimate disposal of solid wastes. This method is often maligned by
being mistaken for the open burning dumps that disfigure the countryside
of the United States, despite the fact that the sanitary landfill is an
engineering project requiring sound planning and careful construction with
detailed plans, specifications, and adequate agreements to assure proper
construction.
Both public and private organizations are deeply involved in the
management of solid wastes, by necessity, since the efforts of both
groups are needed to cope with the increasingly complex problems of solid
waste management. Where government chooses to utilize private enterprise
as an integral part of a total management system, mutually agreeable
arrangements must be developed to protect both.
The model sanitary landfill agreement and recommended standards were
developed jointly by the National Solid Wastes Management Association and
the Bureau of Solid Waste Management for the use of government and
industry in their negotiations. To this material has been appended An
Accounting System for Sanitary Landfill Operations, a Public Health
Service Publication (Nc. 2007). Because of the nature of any model,
individuals utilizing this model may have to modify the content to fit
their particular project. The purposes of the model agreement and
recommended standards are to provide the necessary framework to assure
satisfactory arrangements between government and industry; and proper
design and construction of the sanitary landfill.
—RICHARD D. VAUGHAN, Director
Bureau of Solid Waste Management
ii

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CONTENTS
Exhibit A: Instructions to Bidders 	 3
Exhibit B: Model Sanitary Landfill
Operation Agreement 	 7
Exhibit C: Recommended Standards
For Sanitary Landfill
Design and Construction 	 19
Exhibit D: Sanitary Landfill Cost
Accounting System 	 27
iii

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EXHIBIT A: INSTRUCTIONS TO BIDDERS
Suggested Provisions to be Included in the
Instructions to Bidders
Distributed by The City or Other Governmental
Agency to Prospective Bidders
1.	Intent and Purpose. It is the intent and purpose of this
contract on which bids are sought, to assure the healthful and aesthetic
operation of a sanitary landfill, at one or more sites, for the disposal
of solid waste originating within the City or for which the City has
accepted responsibility.
2.	Qualifications of Bidders. All bidders hereunder must furnish
satisfactory evidence to the City that they have operated or are presently
operating a sanitary landfill of the type and capacity involved here and
that they have successfully operated a sanitary landfill of the type
required by the specifications for a period of time that will insure
experience in operation under all weather conditions prevailing in this
area, or they must show sufficient experience in a comparable field, such
as excavation and grading, to demonstrate their ability to comply with
the requirements of this contract.
Bidders with the experience outlined above may list all completed or
existing sanitary landfill sites which they have operated, or are now
operating, all of which may be subject to inspection by personnel of the
City in order to determine the eligibility of the bidder selected.
In the event that bidders are not available with satisfactory
sanitary landfill experience the contract may be awarded to a bidder with
sufficient experience in a related field, as indicated above, in which
case he shall employ the services of consultants who are qualified to
assist in the engineering, planning, and supervision of the operations
contemplated in the specifications. The names and experience of all such
consultants shall be listed by all bidders without sanitary landfill
experience.
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All bidders shall supply detailed inventories of their equipment,
showing each type of same by model, year of manufacture, time used as of
the date of the inventory and all accessories for each piece of equipment
so listed. All leased equipment shall be separately listed, showing the
time remaining on each leased machine and options of renewal where
applicable.
All bidders shall be required to demonstrate to the satisfaction of
the City that they have adequate financial resources, experienced
personnel, and expertise to perform the services required by the
specifications and shall furnish such information and/or proof of these
qualifications. No agreement (contract) will be awarded to any bidder,
who, as determined by the City, is not qualified to perform satisfactory
service due to an unsatisfactory record or inadequate experience, or who
lacks the necessary capital, organization and equipment to conduct and
complete the services in strict accordance with the specifications.
All bidders shall be held to comply with the attached legislation,
including the Solid Waste Disposal Act of the State of 	,
the rules and regulations promulgated thereunder, the applicable
ordinances, rules and regulations of the City, the ordinances, rules and
regulations of the County (ies) of 	, and the
Recommended Standards for Sanitary Landfill Operations, hereinafter
referred to as the Standards. The contractor shall meet all requirements
of the above legislation, regulations and Standards including any
subsequent changes, copies of which are to be supplied to the contractor
by the City.
3. Compensation. Payment will be by ton, cubic yard or load
received for disposal as set forth in a schedule attached to the agreement.
While exact quantities of solid waste per contract year cannot be
specified, a minimum contract year compensation will be paid in the sum of
$	 based on an estimated weight per volume of 	
ton per yard.

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h. Inspection of Site. All bidders shall visit the site of the
proposed work and familiarize themselves with the work, including all
requirements of the plan. Submission of bid shall be deemed conclusive
by the City that site visit has been made and shall constitute a waiver
of all claims of error in bid, withdrawal of bid or payment of extras,
or any combination thereof, under the executed contract, or any revision
thereof.
5. Bonds. A performance bond will be required of the successful
bidder, to be executed by a surety company licensed to do business in
this State and in an amount equal to 50 percent of the estimated payment
of the first year of the contract and 50 percent of the compensation paid
in the past year for each succeeding year. Said bond shall be obtained
within 10 days of the execution of the contract.
A payment bond will be required of the successful bidder, to be
executed by a surety company licensed to do business in this State, in
an amount to be determined by the City, conditioned to guarantee the
payment of all wages, materials and supplies, including all insurance
premiums used by the contractor in fulfilling the terms of the contract.
Insurance premiums include, but are not limited to, workmen's
compensation, liability insurance and bond premiums. It is estimated
that such bond will not exceed the sums expended for wages, materials and
supplies and insurance premiums expended in one quarter of operation.
Bid Bond. All bidders shall furnish a bid bond executed by a
surety company licensed to do business in this State, binding itself to
indemnify the City against any loss, not to exceed the sum of the bond,
due to the failure of a bidder to execute the agreement. Said bond shall
be in the sum of $	.
A certified check, payable to the City, or other personal property
acceptable to the City, may be deposited in lieu of a bid bond. In such
event, the three low bidders' security will be held until the execution
of the agreement, at which time said security shall be returned to the
respective owners.

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6.	Indemnity Clause. An indemnity clause, or alternatively,
liability insurance, will be required of the successful bidder, in which
the successful bidder will be required to hold harmless and indemnify the
City from all claims, legal or equitable, including court costs and
reasonable attorney's fees, arising out of the operation of the sanitary
landfill site.
7.	Insurance. Motor vehicle limits for property damage and personal
injury may be set by the City. Proof of all required insurance and policy
limits must be shown by certificates of insurance, issued to the City by
the respective companies and each policy shall have a minimum cancellation
period of not less than ten days, to become effective after delivery, in
writing, to the City at the address shown in the agreement.
While no minimum policy period will be required by the City, it is
expected that long term policies will be utilized in order to obtain lower
premiums. Insurance shall include all documents issued by all insurance
companies licensed to do business in this State.
8.	List of Officers and Stockholders. Bidders shall submit a list
of all officers and of all stockholders who own over 10 percent of their
respective companies.

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EXHIBIT B: MODEL SANITARY LANDFILL OPERATION AGREEMENT
This agreement made and entered into this 	 day of
19	, by and between 	 (a City or a
Village, County, etc.) organized under the laws of the State of
	, hereinafter referred to as the City (Village, etc.)
and	(a Corporation or a
Partnership, Proprietorship, etc.) organized under the laws of the
State of 	_____ anc* having its principal place of business
at 	 hereinafter
referred to as the Contractor.
WITNESSETH:
Whereas, the Contractor is qualified to operate a sanitary landfill
for the disposal of solid waste in accordance with the Instructions to
Bidders; and
Whereas, the City desires the Contractor to operate the area
designated to be used for a sanitary landfill operation;
Now therefore, in consideration of the mutual covenants and
agreements contained herein, and of the consideration paid by the City to
the Contractor, as hereinafter set forth, the City and the Contractor
hereby agree as follows:
1. Disposal Site. All solid waste shall be disposed of at the
location(s) specified herein, same being the property under the control
of the City (or Contractor), and more specifically described as follows:
[Insert Legal Description]
(It should be recognized that the site may be provided either by the
local government authority or the contractor).
7

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2.	Materials to be Disposed of. The Contractor shall accept all
solid waste created within the jurisdiction of the City or that for which
the City has accepted responsibility upon payment of fees as scheduled.
Toxic, volatile, and other hazardous materials must be clearly identified
to allow for special precautions to be taken during the disposal operation.
3.	Inspection. The City may make inspections of the sanitary
landfill site through designated personnel during business hours.
4.	Operation of Site. The Contractor shall have the exclusive
right and responsibility for the operation of the disposal site in
accordance with the provisions of this Agreement for the term of this
Agreement and any extension thereof.
5.	Compliance with Laws. The Contractor shall operate the disposal
site in compliance with all applicable laws, ordinances and regulations;
including the Solid Waste Disposal Act of the State of 	,
the rules and regulations of the State Board of Health and the City and/or
County Board of Health, and the Ordinances of the City and/or County,
copies of each being attached hereto and are hereby made a part of this
Agreement. Copies of all such laws, ordinances and regulations shall be
furnished to the Contractor by the City and shall include new legislation
and amendments to existing legislation.
In the event that there are no statutes and/or ordinances regulating
the disposal of wastes, then the Contractor shall design and operate
said disposal site in full compliance with the Recommended Standards for
Sanitary Landfill Operation, or revisions thereof (Exhibit C attached).
Said Standards for Sanitary Landfill Operation shall be revised by the
City only, but the Contractor is not hereby precluded from submitting
written recommendations thereon to the City.
6.	Labor and Equipment. The Contractor shall furnish all labor,
tools and equipment necessary for the operation of the site and shall be
responsible for all required maintenance thereof. Supervision by an
experienced and qualified person shall be provided at all times the
sanitary landfill is open for use or operation.

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7.	Service Facilities. The Contractor shall construct and maintain,
at his expense, any facilities, improvements and buildings within the site
necessary for the operation of the site.
([To be included if the site is City property:] The use of such
land within the site shall be made available to the Contractor free of
charge for the period of this Agreement or any extension thereof. At the
expiration of this Agreement all permanent structures and improvements
shall become the property of the City or shall be removed by the
Contractor at the option of the City. [If permanent structures and
improvements become the property of the City, there should be some
provision for compensation to the Contractor, such as book value or fair
market value. If the Contractor is required to remove such structures
and improvements then he should be paid to do so.])
8.	Offsite Improvements. The City at its expense agrees to
provide all required offsite improvements including any improvements
required on public streets or roads, drainage facilities, etc; and shall
provide to the site all required utilities including adequate power and
water supplies. (If any of this work is to be performed by the Contractor,
it should be included in a separate contract with detailed engineering
plans.)
9.	Charges For Utilities. The Contractor agrees to pay the normal
and standard charges for all water, electrical power, natural gas, and
phone service utilized at the site. (If any of the services are to be
provided free of charge by the City, this section should be modified
accordingly.)
10. Salvage. Neither scavenging nor salvage operations shall be
permitted at the operating face of the sanitary landfill. (If salvage
is permitted, then insert: Salvage operations shall be conducted at a
location separate from the operating face of the landfill by persons
licensed by the City so as not to interfere with the operation of the
sanitary landfill by the Contractor.)

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11.	Title to Waste. Title to waste shall vest in the owner of the
fee simple estate as it is deposited.
12.	Completion of the Site. Upon completion of disposal operations,
the site shall be contoured and finished in accordance with the Approved
Final Plan, which is attached hereto and is hereby made a part of this
Agreement and the Operating Standards. Any changes of the Approved Final
Plan must be agreed to by both the City and the Contractor. The liability
of the Contractor under this agreement shall cease upon acceptance of the
site by the City.
13.	Compensation. Compensation shall be paid pursuant to the
attached schedule. (A model schedule could be attached here and provide
for payment by weight or volume. A minimum charge should be set out.
Hazardous materials would be handled on a mandatory basis on fees paid
for each type and quantity handled. Experience should soon establish fees
for such materials.)
(If materials are to be accepted from users other than those paid for
by the City, a similar schedule of prices which the Contractor can charge
these users should be established. There should be clear provisions
regarding the distribution of such fees to the Contractor and/or the
City.)
14.	Change in Regulations. In the event that compliance with
subsequent statutes, ordinances and/or rules and regulations results in
change in operating costs, the parties hereto agree to renegotiate this
Agreement so that the compensation herein shall reflect such change.
15.	Change in Sanitary Landfill Site. In the event that the
parties hereto mutually agree to transfer said sanitary landfill
operations to another site, or additional sites, then this Agreement shall
be renegotiated to reflect any changes required by said transfer or
addition, including, but not limited to increases in compensation due to
increased operating costs.

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16.	Change In Cost of Doing Business. The fees and/or compensation
payable to the Contractor for the second and subsequent years of the term
hereof shall be adjusted upward or downward to reflect changes in the cost
of doing business, as measured by fluctuations in the consumer price index
published by the U.S. Department of Labor, Bureau of Labor Statistics, for
the 		 area. At the start of the second year
and every six (6) months thereafter, the fees and/or compensation to the
Contractor shall be increased or decreased in a percentage amount equal to
the net percentage change in the said consumer price index computed as
follows:
Beginning with the first month of the second year the net change shall
be the difference between the said consumer price index during the first
month of this Agreement and the last month of the first year.
Beginning with the seventh month of the second year of this Agreement
and every six months thereafter, the net change in the said consumer price
index shall be the change for the last preceding six month period.
17.	Term. The initial term of this Agreement shall be for the
	-year period beginning 	, 19	, and ending
	, 19 	. The initial 	 year term of this
Agreement shall be extended for successive additional 	-year
terms, unless either party notifies the other party in writing as
hereinafter provided, not less than ninety (90) days prior to the
expiration of the initial 		 year term or of any 	
year extension thereof of its intention to terminate this Agreement.
18.	Performance Bond. The Contractor shall furnish a Performance
Bond for the faithful performance of this Agreement, said bond to be
executed by a surety company licensed to do business in this State, and
to be in a penal sum equal to one-half the minimum fee to be paid to the
Contractor by the City for the first year of this Agreement, and for each
year thereafter to be in the penal sum of 	 percent of the total
compensation paid by the City to Contractor for the last preceding year of
this Agreement, but in no case to exceed 100 percent of the compensation
paid during the prior year of this Agreement. Said Performance Bond

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shall be furnished annually by the Contractor on the first day of each
year of this Agreement or any extension thereof, and shall indemnify the
City against any loss resulting from any failure of performance by the
Contractor, not exceeding, however, the penal sum of the bond.
19.	Payment Bond. The Contractor shall, within ten (10) days of
the execution of this agreement, deliver or cause to be delivered to the
City a bond in the amount of $	 executed by a surety company
licensed to do business in this State, guaranteeing payment of wages to
all employees of the Contractor at the site or sites and the cost of all
supplies, materials, and insurance premiums required in fulfilling this
Agreement.
20.	Indemnify. The Contractor hereby binds himself to indemnify
and hold harmless the City from all claims, demands and/or actions, legal
and/or equitable, arising from the Contractor's operation of all disposal
sites herein above described.
Proof of such insurance shall be furnished by the Contractor to the
City by certificates of insurance, with a minimum cancellation time of
ten (10) days, said time to commence after delivery of said notice to the
City at the address shown above.
(Liability insurance policies approved by the City as to type and
coverage, may be required by the City as a part of the indemnity
provisions of this Agreement. If policies such as automobile liability,
general liability or owner's protective liability are required, the type
and amount of coverage should be clearly spelled out in this section.
Proof of such insurance shall be furnished by the Contractor to the City
by certificates for each policy, with each policy having a minimum notice
of cancellation to the City of ten (10) days.)
21.	Workmen's Compensation. The Contractor shall carry in a
company authorized to transact business in the State of 	
a policy of insurance fulfilling all requirements of the Workmen's
Compensation Act of said State, including all legal requirements for
occupational diseases. (Would not apply in monopoly States.)

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22.	Standard of Performance. In the event that the Contractor
shall fail to dispose of materials herein provided to be disposed of for
a period in excess of five (5) consecutive days, and provided such failure
is not due to war, insurrection, riot, Act of God, or any other cause or
causes beyond the Contractor's control, the City may, at its option, after
written notice to the Contractor as provided hereinafter, take over and
operate any or all of the Contractor's equipment used in the performance
of this Agreement, and provide for such operation until such matter is
resolved and the Contractor is again able to carry out its operations
under this Agreement. Any and all operating expense incurred by the City
in so doing may be deducted by it from compensation to the Contractor
^hereunder.
During such period, the liability of the City to the Contractor
for loss or damage to such equipment so used shall be that of a bailee
for hire, ordinary wear and tear being specifically excepted from such
liability. The liability of the Contractor to third persons shall cease
and all claims or demands arising out of the operation ana/or control of
the site or sites shall be directed solely to the City.
Provided, however, if the Contractor is unable for any cause to
resume performance at the end of thirty (30) calendar days, all liability
of the City under this contract to the Contractor shall cease and the City
shall be free to negotiate with other contractors for the operation of
said site or sites. Such operation with another contractor shall not
release the Contractor herein of its liability to the City for such breach
of this agreement. In the event that this contract is negotiated with
another contractor(s), third-party liability of the Contractor herein
shall terminate insofar as same arises from tortious conduct in
operation and control of sites.
23.	Arbitration. Any controversy or claim arising out of or
relating to this Agreement, or breach thereof, shall be settled by
arbitration in accordance with the Rules of The American Arbitration
Association, and judgment upon the award rendered by the arbitrators

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may be entered in any court having jurisdiction thereof. Such controversy
or claim shall be submitted to one arbitrator selected from the National
Panel of The American Arbitration Association.
(Arbitration Statutes are in effect in the following States:
Arizona, California, Connecticut, Florida, Hawaii, Illinois, Louisiana,
Maryland, Massachusetts, Michigan, Minnesota, New Hampshire, New Jersey,
New York, Ohio, Oregon, Pennsylvania, Rhode Island, Texas, Washington,
Wisconsin, and Wyoming. Common law governs in all other States.)
24.	Landfill Inspection. To insure that the detailed
specifications, regulations, and laws for the operation of a sanitary
landfill are complied with, the landfill site and operation shall be
inspected a minimum of once a month during the term of this Agreement by
a representative of the City to assure compliance.
25.	Assignment. No assignment of this Agreement or any right
occurring under this Agreement shall be made in whole or part by the
Contractor without the express written consent of the City, and in event
of any assignment the assignee shall assume the liability of the
Contractor,
26.	Books and Records. The Contractor shall keep daily records of
wastes received and the City shall have the right to inspect the same
insofar as they pertain to the operation of the sanitary landfill site(s)
for the purpose of analysis of the financial condition of said operation.
The records should include the type, weight and volume of solid waste
received, the portion of the landfill used (determined by cross section
and survey) and any deviations made from the plan of operation and
equipment maintenance and cost records. The contractor shall submit a
proposed record and accounting system for approval. All information so
obtained shall be confidential and shall not be released by the City
unless expressly authorized in writing by the Contractor. A recommended
set of acceptable records is included in Exhibit D.

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27.	Bankruptcy. This Contract shall terminate in the case of
bankruptcy, voluntary or involuntary, or insolvency of the Contractor.
The time of termination in the event of bankruptcy shall be the day and
time of the filing of the petition in Bankruptcy.
28.	Number of Copies. This Agreement may be executed in any
number of counterparts, all of which shall have the full force and effect
of an original for all purposes.
29.	Law to Govern. This Agreement shall be governed by the laws of
the State of 	, both as to interpretation and performance.
30.	Modification. This agreement constitutes the entire agreement
and understanding between the parties hereto, and it shall not be
considered modified, altered, changed or amended in any respect unless
in writing and signed by the parties hereto.
31.	Right to Require Performance. The failure of the City at any
time to require performance by the Contractor of any provisions hereof,
shall in no way effect the right of the City thereafter to enforce same.
Nor shall waiver by the City of any breach of any provisions hereof be
taken or held to be a waiver of any succeeding breach of such provision
or as a waiver of any provision itself.
32.	Illegal Provisions. If any provision of this Agreement shall
be declared illegal, void, or unenforceable, the other provisions shall
not be effected, but shall remain in full force and effect.
33.	Notice. A letter addressed and sent by certified United States
mail to either party at its business address shown hereinafter shall be
sufficient notice whenever required for any purpose In this Agreement.
34.	Effective Date. This Contract shall become effective and the
City shall begin delivery of the solid waste to the Contractor 	
days after the date of execution hereof.
City: 	

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Contractor:
IN WITNESS WHEREOF, the City and Contractor have executed this
Agreement as of the day and year first above written.
Approved to Form 	
City Attorney
City of 	
A municipal corporation of the State of
By
By
By
(Name of Contractor)
By
By
(Sealed, witnessed, and/or notarized as required by the laws of
applicable State.)

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FEE SCHEDULE
(Alternate methods of charge)
1.	$	 per ton of solid waste
2.	$	 per yard of compacted solid waste
3.	$	per yard of uncompacted solid waste
4.	$	 minimum fee per load
5.	$	 per ton of solid waste consisting solely of
material such as bricks, concrete, dirt, etc.
6.	The city shall pay to the contractor a minimum fee of $	
for each year, or extension, of this agreement.
Toxic, volatile or other hazardous materials requiring special
handling shall be clearly marked by the City and, upon payment of
mutually agreed upon fees, shall be disposed of by the Contractor
pursuant to the terms of Item 2 of the Contract.
The Contractor shall submit billings to the City at the close of
business at the end of each month for all other waste placed in the
sanitary landfill and the City shall pay the Contractor on or before the
tenth day of the following month, payments to be mailed to the Contractor
at the address shown above.

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EXHIBIT C: RECOMMENDED STANDARDS
FOR SANITARY LANDFILL DESIGN AND CONSTRUCTION
I.	Site Location Requirements
II.	Site Design
III.	Operational Design Features
IV.	Personnel and Personnel Facilities
V.	Equipment
VI. Construction
1.	General
2.	Landfilling
3.	Special Waste Handling
4.	Supervision and Inspection
A sanitary landfill is defined as an engineering method of disposing
of solid waste on land by spreading the waste in thin layers, compacting
the waste to the smallest practical volume and covering the waste with
earth cover each day in a manner which prevents environmental pollution.
While a sanitary landfill is possible on nearly all topographies,
some land formations present more difficulty than others. Because
topographical considerations make each sanitary landfill somewhat
different, it would be impossible to delineate the technique required by
every potential configuration. However, these recommendations cover those
features and procedures that are intrinsic to most sanitary landfill
operations.
The disposal location site shall:
1.	be easily accessible by collection vehicles, private autos, and
where applicable, transfer vehicles;
2.	safeguard against water pollution originating from the disposal of
solid waste;
3.	have an adequate quantity of acceptable earth cover. The cover
material should be easily workable and compactible, should be free of
large objects that would hinder compaction, and should not contain organic
matter of sufficient quantity and distribution conducive to the harborage
and/or breeding of vectors.
4.	conform with the surrounding environment;
5.	conform with future development of the area.
I. Site Location Requirements
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II. Site Design
Where the site is being provided by the local government authority,
Items* II. 1, II. 2, and 11.3(a) through (d) and II. 4 shall be provided to
the contractor prior to submission of bids.
1.	Map or aerial photograph of the area showing land use and zoning
within 1/4 mile of the solid waste disposal site. The map or aerial
photograph shall be of sufficient scale to show all homes, industrial
buildings, wells, watercourses, dry runs, rock outcroppings , roads and
other applicable details and shall indicate the general topography.
2.	Plot plan of the site showing dimensions, location of soil
borings, proposed trenching plan or original fill face, winter cover
stock piles, and fencing. Cross sections shall be included on the plot
plan or on separate sheets showing both the original and proposed fill
elevations. The scale of the plot plan should not be greater than 200
feet per inch.
3.	A report shall accompany the plans indicating:
(a)	population and area to be served by the proposed site
(b)	anticipated type, quantity and source of solid waste to be
disposed of at the site
(c)	geological formations and groundwater elevations to a depth of at
least 10 feet below proposed excavations and lowest elevation of
the site. Such data shall be obtained by soil borings or other
appropriate means.
(d)	source and characteristic of cover material and method of
protecting cover material for winter operation
(e)	type and amount of equipment to be provided at the site for
excavating, earth moving, spreading, compaction and other
needs
(f)	persons responsible for actual operation and maintenance of the
site and intended operating procedures
4.	The design of the sanitary landfill shall include one or more
topographic maps at a scale of not over 200 feet to the inch with 5-foot

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contour intervals. These maps shall show: the proposed fill area; any
borrow area; access roads; grades for proper drainage of each lift required
and a typical cross section of a lift; special drainage devices if
necessary; fencing; equipment shelter; existing and proposed utilities;
employee facilities; and all other pertinent information to clearly
indicate the orderly development, operations and completion of the
sanitary landfill.
5. The sanitary landfill shall be designed by a professional
engineer registered in the State of 	.
III. Operational Design Features
The disposal site should be provided with operational features and
appurtenances necessary to maintain a clean and orderly operation. These
minimum features are:
1.	operational plans to direct and control the use of the site;
2.	fencing of the site to control access;
3.	an all-veather access road to the site; in some cases it may be
more economical to provide a temporary landfill area adjacent to an
all-weather road for inclement weather operation;
4.	signs indicating traffic flow, hours of operation, and charges
for disposal (if any);
5.	scales for weight determination of the solid waste received at
the landfill; for small landfill operation, periodic weighing at public or
other scales is acceptable;
6.	dust control methods; these may require use of chemicals, oils,
or water sprays;
7.	litter control devices; portable fences, and other suitable
devices may be used;
8.	communication devices for emergency use and for operational
control;
9.	electrical service for operations and repairs;
10. fire protection and fire-fighting facilities adequate to insure
the safety of employees and provisions to deal with accidental burning of
solid waste within the sanitary landfill;

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22
11. emergency first aid equipment to provide adequate treatment of
accidents, especially those associated with hazardous wastes.
IV. Personnel and Personnel Facilities
In order to provide suitable staff to man and operate the site, the
following are recommended;
1.	a fully trained supervisor or foreman and fully trained
equipment operators;
2.	a shelter from inclement weather sufficient to accommodate
disposal site employees;
3.	a potable water supply for landfill personnel and collection
crews;
4.	sanitary toilets on or near the site;
5.	training in the proper and safe operation of all equipment and
first aid training for all employees.
V. Equipment
The operation of a sanitary landfill depends on mechanical
equipment. To assure adequate operation the following are recommended:
1.	equipment sufficient for the spreading, compacting and covering
operations;
2.	sufficient reserve equipment, or arrangements to provide alternate
equipment within 24 hours following equipment breakdown;
3.	safety devices on equipment to shield and protect the operators
from potential hazards during operation;
4.	equipment shelter for maintenance and storage of parts, equipment
and tools.
VI. Construction
Certain operations must be included to perform the basic functions
and objectives of a sanitary landfill. These follow.
1. General. (a) Controlled access to the site must be maintained to
keep unauthorized persons out and to assist the dumping operation. Access
to the site shall be limited to those times when an attendant is on duty

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23
and only to those authorized to use the site for the disposal of solid
waste.
(b)	Operational records shall be maintained daily. The records
should include the type, weight and volume of solid waste received, the
portion of the landfill used (determined by cross section and survey), and
any deviations made from the original plan of operation and equipment
maintenance and cost records. A monthly report shall be prepared that
describes the amounts of solid waste received, the area of the fill used,
the amount of the fill used, and the amount of cover material used and
submitted to the appropriate governmental agency.
(c)	Burning of waste material at the sanitary landfill site shall
not be permitted.
(d)	Blowing paper shall be controlled by providing a portable fence
near the working area. The entire area shall be policed daily or at more
frequent intervals as may be necessary to remove unsightly accumulations.
(e)	Salvaging and scavenging shall not be allowed at working face of
sanitary landfill.
(f)	Provisions shall be made for on-site control of potential gas
movement from the landfill.
(g)	Surface run-off in the drainage area of the site must be
diverted around the site to control infiltration and erosion.
(h)	Conditions unfavorable for the habitation and production of
insects and rodents should be maintained by carrying out sanitary landfill
operations promptly and in a systematic manner. The site shall be
regularly inspected by an independent pest control firm and certified
reports submitted to the appropriate government agency. Supplemental
vector control measures shall be instituted whenever necessary.
Domestic animals shall be excluded from the site and proper control
measures should be used to prohibit wildlife, when necessary.
(i)	A detailed description and a plat of the completed fill site
shall be recorded with the proper local agency responsible for
maintaining titles and records to land, to provide notice to future users

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24
and/or owners of the site. The detailed description should include but
not be limited to: type and location of all deposited solid waste; type
and number of lifts; type and location of pollution controls; original and
final terrain description.
(j) Continual training of personnel in the proper operation of a
sanitary landfill.
2. Landfilling. (a) Supervision shall be continuously available to
coordinate the unloading activities.
(b)	Special provisions shall be made for vehicles being unloaded by
hand so there is no impairment to the flow of mechanically unloading
vehicles.
(c)	A sloped working face shall be confined to as small an area as
the equipment can safely and efficiently operate.
(d)	The solid waste shall be spread and compacted in thin layers.
In the construction of each cell the solid waste should be spread into
layers not to exceed 2 feet prior to compaction. The number of layers
incorporated into a cell is dependent upon the design and configuration
of the site.
(e)	All solid waste shall be covered daily with a minimum of six
(6) inches compacted soil. Daily cover has three main functions: To
provide vector control, to provide fire breaks between cells, and to
offer an aesthetically pleasing site at the end of the day's operation.
(f)	Intermediate cover shall be applied where daily cover will be
exposed more than thirty (30) days. (Final cover, not intermediate,
should be used if future fill is not planned within a period of one (1)
year.) Compacted thickness of graded intermediate cover shall not be less
than one (1) foot and should have characteristics comparable to those of
daily cover.
(g)	Final cover shall be applied to any surface that represents the
final grade of the sanitary landfill. A minimum of two (2) feet of a
well-graded soil compacted and graded will usually fulfill the
requirements of final cover. In some cases, where other soils are used or
where trees are planted, etc., additional cover may be necessary. Suitable

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25
grasses, etc., should be planted to help minimize erosion and surface
deterioration. Final cover shall be placed over any completed section of
the fill within one (1) week following the placement of solid waste within
that portion.
(h) The grade of the final cover shall drain the surface runoff
water to predetermined points in the drainage system and prevent ponding.
For this reason, it is best to slightly overdesign initial grades so that
when settlement occurs the surface will be sufficient for good drainage.
3.	Special Waste Handling. (a) Disposal of waste sludges and
liquids shall be done with special consideration of water pollution, odors,
and the health and safety of employees. Appropriate provisions shall be
made for the handling of these waste materials.
(b)	Hazardous wastes shall be evaluated and appropriate provisions
shall be made accordingly before incorporation into the sanitary landfill.
(c)	Large bulky items shall be reduced in volume and covered daily.
If necessary for efficient operation, separate areas on the site may need
to be designated solely for the disposal of bulky items, but even in
separate areas daily cover is required.
4.	Supervision and Inspection. (a) Supervision of the operation
shall be the responsibility of a qualified individual who has experience
in the operation of a sanitary landfill.
(b)	Routine inspection and evaluation of landfill operations shall
be made by a representative of the State and/or local health department.
A notice of any deficiencies, together with any recommendations for their
correction, shall be provided to the owner or agent responsible for the
use of the land and the appropriate individual or firm or governmental
agency responsible for the landfill operation.
(c)	Inspection of the completed sanitary landfill shall be made by
a representative of the State or local health department, before the
earthmoving equipment is removed from the site. Any necessary corrective
work shall be performed before the landfill project is accepted as

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26
completed. Arrangements shall be made for the repair of all cracked,
eroded, and uneven areas in the final cover as required during the years
following completion of the fill.

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EXHIBIT D Reprinted from Public Health Service
Publication No. 2007
^OOOXJISTTIlSrO-
SYSTEM
for
sanitary leincLfill operations
Erie R Zausner
The increasing costs and complexities of solid waste hand-
ling require new, more sophisticated management tech-
niques Data on performance and the costs of operation and
ownership are essential for the use of these management
tools. Hence, an adequate information system is a prerequi-
site to effective management. Although cost accounting
represents only one part of the total information system, its
design, installation, and utilization can represent the most
significant step in the development of effective solid waste
management.
Present information on landfill activities and associated
costs is both inadequate and nonstandardized. The proposed
system provides a guide to the type and quantity of informa-
tion to be collected, its classification, and the method of
collection. It is intended to be of use to municipal or private
personnel involved in landfill operation and ownership.
Installation of a cost accounting system can aid the land-
fill manager in controlling the costs and performance of the
operation, and also in planning for the future.
27

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28
System Benefits
Implemenlalion of a system such as ihe one described
herein has several important advantages, as follows:
1.	It facilitates the orderly and efficient collection and trans-
mission of all relevant data. In fact, much of the recom-
mended data is probably already being collected, although
haphazardly and inefficiently. Hence, the added cost of
implementing the system is minimal.
2.	Reports are clear and concise, presenting only data re-
quired for effective control and analysis. Because they can
be completed and understood by landfill personnel, opera-
tion of the system can be made almost foolproof.
3.	The data is grouped in standard accounting classifications.
This simplifies interpretation of results and comparison with
data from previous years or other operations. In turn, this
allows analysis of relative performance and operational
changes.
4.	The system accounts for all relevant costs of operations.
5.	Accumulated data from ihe system can over a period of
lime lead to standards of performance and efficiency. These
standards are used to control costs. They indicate what costs
are high and what is causing them. The landfill supervisor
may then take corrective action.
6.	The system includes automatic provisions for accounta-
bility. Cost control becomes more effective when the in-
dividual responsible for cost increases can be pinpointed.
7.	The collected data aids in short-range and long-range
forecasting of operating and capital budgets. This facilitates
estimation of future requirements for equipment, manpower,
land, cash, etc., which, in turn, aids planning at all levels
of management The data is also available for later evalua-
tion and analysis, using operations research techniques.
8.	With only minor modifications, the system is flexible
enough to meet the varying requirements of landfills of
different size and scope.

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29
Reports and Information Flow
The cost system is designed for medium-size sanitary land-
fills. It assumes that the community or private firm has an
accounting section or department to aid in preparation of
the summary reports. The system also assumes that a scale
is on-site. Actual measurement of solid waste quantities is
possible only with scaled weights. Due lo the system's flexi-
bility, however, neither of these assumptions is critical. Only
minor modifications are required to adopt the system to sig-
nificantly larger or smaller operations Due to the diversity
of disposal operations no attempt will be made to suggest
all of the possible variations.
The flow of information through the cost system is by
means of reports (Diagram I). The eight reports transmit in-
DIAGRAM I
INFORMATION FLOW DIAGRAM
MANAGER


FORM 81
Total
- cost j
Feedback
T0RM5\
Operat- )
vjng cost J
Total calculated
depreciation
ACCOUNTING DEPT
FORM 4
Daily
activity
FORM 6
Equip
cost
FORM
Facility
cost
FORM 2
Weekly
labor
FORM 3
Equip
maint
Billing of
external
expenses and
charges
Verbal and visual
information for
Forms 2, 3, 4
LANDFILL SUPERVISOR
X
/FORM l\
I Truck J
N^weight J
I
LANDFILL OPERATIONS
Determination
of facility and
equipment
costs
KEY.
Direction
of flow
Report

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30
formation from the field where data is recorded to the poinl
of data use — various levels of supervision and management.
The reports are most easily classified as those that are pre-
pared daily and those that are prepared at less frequent
intervals. Cost control, responsibility accounting, and the
preparation of periodic summary statements cannot be accom-
plished without the daily recording of all pertinent activity
and cost information Data not recorded daily is not retriev-
able at some later date.
Daily Iruck weight record (Form 1). This form records the
quantities, sources, and types of solid wastes delivered to the
site. Cover material, if it is delivered from off-site, may be
recorded on this form. If the cover material is acquired on the
site, the "cover material" column may be deleted or a daily
estimate of cubic yards may be recorded. The information
is recorded manually on this form for the entire day If the
landfill has a scale that automatically records the weight
data, that part of the form would be replaced by the weight
ticket. Each delivery is recorded separately by the weigh-
master. A second weighing of the empty iruck may be taken,
or the vehicle's tare weight (as determined by a licensing
agency, etc.) may be substituted
Truck identification, load weight, and solid waste type are
useful in billing private concerns and others for the privilege
of using the landfill. The record of truck delivery times and
frequency, along with Iruck identification, load weight, and
waste type, are an important aid to operation and control of a
municipal collection system.
Weekly labor ticket (Form 2). This record of labor activity
is recorded in duplicate at the landfill. One copy is for-
warded to the payroll department for determining weekly
wages. The other copy is used by the landfill supervisor for
computing total labor hours and the assignment of these
hours to the landfill's various activities.
Monthly equipment maintenance record (Form 3). This
form facilitates the detailed collection of equipment opera-
tion and associated cost data. A separate sheet is used for
each piece of equipment at the site. Daily entries are made
as appropriate. The form is used for an entire month.

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DAILY TRUCK WEIGHT RECORD
FORM 1
SITE 		DATE	/	i
SIGNATURE.
	
Truck
ident
Time*
Wastes
Weight in
Weight out
(tare weight)
Amount delivered
Source)
Type*
Solid waste
Cover mat'l








































































































































Totals
X
X
X
X
X










Instructions To be completed by weighmaster for each truck, each time it
makes a delivery If scales are not available, an estimate of cubic yards is
acceptable
* Only record tirr.d at 15-minute intervals
t Sources R = residential, I = industrial, C = commercial, A = agricul-
tural, etc
t Types H = household refuse, D = demolition/construction wastes, T =
tires, B = bulky waste — furniture, refrigerators, etc
BSWM (7/69)
31

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FORM 2
WEEKLY LABOR TICKET
SITE	DATE.	/	/
SIGNATURE: 	










Employee
ident.
Day 1
Day 2
DAY 3
DAY 4
DAY 5
DAY 6
DAY 7
Indiv-
idual
totals
Note causes of
absences, extra hrs
to be paid, etc
Job
Hrs
Job
Hrs
Job
Hrs
Job
Hrs.
Job
Hrs
Job
Hrs
Job
Hrs























































































































w











































































































































































Totals
X

X

X

X

X

X

X




XXXXXXXXXXXXXXXXXX



















Instructions- Landfill supervisor to complete this form daily List all employees separately including temporary help.
"Hrs" refers to hours worked daily "Job" refers to the job description* At the end of each week, forward one copy
to the payroll department and retain the original for further use
*TD = tractor driver, W = weightmaster, ME = equip maint, MB = building maint, etc Tractor driver activity
may be divided into spread and compact refuse(s) and cover operation (c)
BSWM (7/69)

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FORM 3
MONTHLY EQUIPMENT MAINTENANCE REPORT
SITE 		PERIOD from	to
EQUIP IDENT-	




Day
Hours
operated
Fuel
cost
Maintenance
Type of repair
or service
Hours
down
Labor
hours
Labor
cost
Parts
cost
External
cost
Total
cost










1









2









3









4









5









6









7









8









9









10









11









12









13









14









15









16









17









18









19









20









21









22









23









25









24









26









27









28









29









30









31



















Totals


XXXX
















Instructions To be completed by the landfill supervisor at the end of each
day Entries under maintenance should be made only as they occur This sheet
is only for one piece of equipment
BSWM (7/69)
33

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34
Daily activity summary (Form 4). This form summarizes
the truck deliveries, solid waste quantity disposed of, man-
hours worked, machine hours utilized, cover material used
(if measured or estimated), and miscellaneous expenses in-
curred. Since this provides a continuous cover material in-
ventory, it is useful in keeping the landfill supervisor advised
as to his present status and when more cover material will
be required. The form is used for an entire month. It is com-
pleted at the end of each day by the landfill supervisor. At
the end of the month, it is forwarded to the accounting
department.
Less Frequently Prepared Reports
These reports may be prepared as often as desired. The
Operating Cost Report is used for control purposes. Hence,
the more frequently it is prepared (perhaps even weekly),
the more useful it would be. The remaining reports are
summary reports (preparation quarterly would be sufficient)
Landfill operating cost report (Form 5). This report sum-
marizes the landfill's operations. It is compiled from all the
daily tickets. As a summary of the landfill's total operating
costs, it may be used to hold the supervisor responsible for
any adverse trends in costs. In addition, the calculated unit
cost and efficiency factors are helpful to the supervisor in
analyzing these adverse cost trends and controlling them.
This is more fully discussed under system utilization.
If most of the expenses incurred in operating the facility
are billed directly to the municipality, the necessary cost
data required for preparation of this form would not normally
be available to the supervisor. Under these circumstances,
the supervisor should forward the information he has col-
lected (the daily tickets) to the accounting department. This
department will then compile the complete Operating Cost
Report and send a copy back to the landfill supervisor.
A more detailed breakdown of the expenses that should
be included under each category is in Form 5a. Form 5a
need not be prepared,- it is only shown to indicate the rele-
vant cost groupings.

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1
2
3
4
5
6
7
8
9
10
11
12
~13~
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
FORM 4
DAILY ACTIVITY SUMMARY
SITE 		DATE:	 /	/	
SIGNATURE	
Solid waste
Loads
Tons
Cover material
Begin
Rec'd
Used Remain
Man
hrs.
Machine
hrs
Expense*
Use Down
$ Type
Site
hrs.
Instructions To be completed by landfill supervisor at the end of each day
Some of data is to be summarized from Forms 1 and 2 Record cover material in
either tons or cubic yards Today's beginning cover material equals yesterday's
remaining
* Record only miscellaneous expenses that would not be recorded by the
accounting department and are incurred at the site
BSWM (7/69)
35

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LANDFILL OPERATING COST REPORT
FORM 5
SITE 		PERIOD OF REPORT from	 to







Data
Actual
this period
% var
from
budget
% var.
from last
period
% var
this period
last year






Totals
Total tons received




Total operating cost




Total operating
cost/ton










Unit
costs*
Labor/ton




Cover material/ton




Equip operation/ton




Overhead/ton











Cover material util




Efficiency
factors*
Overtime hours/total
labor hours




Labor efficiency




Equip % downtime




Equipment utilization




Equipment efficiency










Instructions To be completed by accounting department from Forms 1, 2, and
3 One copy to landfill supervisor
* Calculations Unit cost = aggregate cost — tons solid waste received Note
that cover material unit cost is cover material - tons of solid
waste received
Cover material utilization = cover material used — tons of solid
waste received
Labor efficiency = tons received - labor hours
Equipment utilization = tons received — equipment hours
Equipment efficiency = equipment cost - equipment hours
Equipment % downtime = total hours down — total equipment
hours
BSWM (7/69)
36

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37
FORM 5a
OPERATING COST CLASSIFICATIONS
Labor costs
Include all wages at base pay, plus all overtime pay,
and labor fringe benefits.*
Cover material costs
Include all costs for the delivery of cover material. This
category may be excluded if cover material is not de-
livered from off the site. The cost of labor, equipment,
and overhead required to obtain on-site cover may be
substituted.
Machine operating costs
Include oil, gasoline, grease, equipment repairs, and
maintenance.
Overhead costs
Include all utilities, supervisor's salary, building re-
pairs and maintenance, liability and property insurance,
and charges from other departments.
'Labor fnng« benefits include group insurance, pension costs, social security
contributions, vacation costs, etc, whether actually budgeted to the operating
agency or absorbed in municipal general funds

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Equipment and facility cost reports (Forms 6 & 7) These
two reports are compiled at the landfill site or wherever the
data is available. They are then updated only when addi-
tional equipment or facilities are acquired The periodic
depreciation charges are then computed and posted by the
accounting department.
Landfill total cost summary (Form 8). This report summar-
izes all the activities and costs incurred by the landfill during
the period. It is compiled from data available in present and
past Operating Cost Reports and the depreciation data avail-
able on the Facility and Equipment Cost Reports.
Report Flow Summary
A brief summary may help to put the system in perspec-
tive. Operating reports are generated daily at the landfill
site and transmitted periodically to the accounting depart-
ment. The accounting department combines these reports
with additional information it accumulates to produce total
operating costs.
System Utilization
Now that the actual system has been described and one
possible set of forms illustrated, utilization must be discussed.
Only with efficient and intensive utilization of the informa-
tion generated, can the additional time, effort, and money
required to implement and maintain the system be justified.
All the factors which affect the quality and effectiveness
of sanitary landfill operations can be translated into costs.
Extent of cover material use, the size of the face, degree of
compaction, litter control and dust control, among others,
determine how good a job of sanitary landfilling is performed,
and they are more costly than simple operation of an un-
attended open dump. Cost control at a landfill does not
call for economizing at the expense of quality. To the con-
trary, once a level of acceptable operation has been determ-
ined along with the attendant costs, the cost control system
can help the supervisor maintain that level of operation.
The routine control of costs is slightly more complicated
Effective cost control has two prerequisites recognition of

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FORM 6
LANDFILL EQUIPMENT COST REPORT
SITE 		DATE:	/	/




tg dept. only)



















Type
Model
no
Model
year
Mfg
name
Date
of
purch.
Cost
Est
life
% Time
used by
other dept


Annual
depreciation
Monthly
depreciation















































































^0







































































































Totals
X
X
X
X

X
X





l










Instructions To be filled out by accounting dept or supervisor "Est life" should be based on supervisor's esti-
mate of remaining life Use of equipment by other dept should be based on percent of time (working day) equipment
is away from the landfill Depreciation may be on a straight-line or accelerated basis.
BSWM (7/69)

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FORM 7
LANDFILL FACILITY COST REPORT
SITE:		DATE:	/ /




dept. only)

















Item
or
category
Descrip-
tion
Date
put in
use
New
cost
Est
total
life
Other
comments


Annual
depreciation
Monthly
depreciation












All land







XXXXXX
XXXXXX

OV
Improvements
1
Roads










Lights










Fences










Surveys










Other
































Facilities
Scales










Garages










Buildings










Other






















































Totals
X
X

X
X
















Instructions: To be completed by supervisor or accounting dept., if they have data available "Est total life" should
be based on remaining life as estimated by the supervisor Land purchased subsequent to the original land purchase
should be included Depreciation may be either straight-line or on an accelerated basis
BSWM (7/69)

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FORM 8
LANDFILL TOTAL COST REPORT
SITE:		PERIOD OF REPORT: from	to









Data

For this
period

Budget —this
period

Year
to date

Budget —year
to date









Tons of solid waste received

















Total operating cost








Total depreciation cost
.0








i—•








Total cost








Operating cost per ton








Depreciation cost per ton

















Total cost per ton

















Instructions To be completed by the accounting department, when requested or periodically, from data available
in operating cost report or capital cost reports Copies sent to the city manager (or his equivalent).
BSWM (7/69)

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42
excessive cosls and identification of responsibility for the
increased cosls. By comparing present unit cosls with the
currently budgeted unit costs and the actual unit cosls of
the previous period and the same period lasl year, some
determination can be made of whether present costs are
excessive. The determination of responsibility is facilitated
by the efficiency factors. The system described allows both
of these critical factors to be determined. Corrective action
may then be effectively initiated.
At the highest level of management, the Total Cost Report
indicates whether costs are excessive, in which case the
supervisor of the particular sanitary landfill can be held
responsible. The supervisor, in turn, can use the cost system
to determine the cause of increased cosls. He may trace
the increased costs to the particular cost element, and pos-
sibly to the employee, piece of equipment, or method of
operation responsible. All of the needed data is in Form 5
(the Operating Cost Report). To aid the supervisor in the
analysis of Form 5, a decision tree may be used (Diagram II).
It illustrates the methodology required to analyze the cause
of increased cosls. For clarity, a hypothetical situation will
be examined.
Let us assume that the landfill supervisor receives his copy
of the Operating Cost Report from the accounting department.
His analysis of the data starts at ihe extreme left of Diagram
II. Quite obviously, the first question to be answered is
whether any analysis is required. If total operating cos! per
ton is less lhan or equal to ihe budget, the answer is No.
However, if tolal cost per ion is greater lhan ihe budget,
additional analysis is indicated. Next, it is desirable to iso-
late the cost element which is abnormally high. It may be
one or more of the four shown (labor, cover material, equip-
ment, or overhead). Let us assume that only labor cost per
ton is higher than its budgeted amount. (We are now on the
uppermosl branch.) We must determine why labor cost per
ion increased, so that corrective action can be taken Several
factors are listed which may be relevanl. Assume "overtime
hours per tolal labor hours" is excessive This implies lhal
either scheduling is poor, there is a temporary peak load, the

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DIAGRAM II
DECISION TREE FOR SANITARY LANDFILL
COST VARIANCE ANALYSIS
	 labor efficiency
— overtime/total hr
Why7
$/ton
Labor
	cover mat'l util
0-
Why?
$/ton
	cover mat'l cost
Cover
mat'l.
What
type of
cost?
r©~
Total
cost
	 equip, util.
_ equip, efficiency
ton
0-
analysis
needed?
Why?
$/ton
— Equip.
no
0-
Why? — tons received
$/ton
Over-
head
KEY
B, = Total cost/ton budgeted
Bj = Labor cost /ton budgeted
Bs = Cover mat'l cost/ton budgeted
B^ = Equip cost/ton budgeted
Bs = Overhead cost/ton budgeted
employees are working overtime when nol required, or per-
haps more regular employees are required. Under any of
these circumstances, corrective action could be initialed by
the supervisor
This example is an over-simplificalion of actual operations
Nevertheless, it does illustrate the use of the decision tree
(Diagram II) and more importantly, the methodology needed
43
BSWM (7/69)

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44
to pinpoint and correct factors which might have caused
increased costs.
In addition to routine cost control, the data collected is
useful in doing special analyses of trends in composition and
quantity of wastes, peak load hours, on-site waiting limes,
and equipment evaluations These and other quantitative
evaluations can improve performance and reduce the costs
of operation.

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