Solid Waste Program Budgeting for Alaska Tribal Communities A Beginner's Guide Tamora Ablowaluk, Teller, Grade 6, Age 11 Step by step instructions on how to develop a budget for your solid waste utility SEPA United States Environmental Protection Agency ------- Where to find answers... 1 Why We Wrote This Guide and a Thank You Note 1 2 How to Use This Guide 2 3 Where Do We Start? 3 3.1 What is a solid waste budget? 3 3.2 Do we need a budget? 3 3.3 What if we already have a great solid waste program? 4 3.4 Community involvement — An absolute must! 4 3.5 Technical assistance 4 3.6 Organization 7 3.7 What does a budget look like, and what are cost categories and line items? 7 3.8 Decisions, decisions. Making tradeoffs is part of the job 8 3.9 Can I just pick and choose what I spend my money on? 9 3.10 Will this Guide teach me about paying for the budget I want? 9 3.11 What are we getting into with a budget process? 9 4 How Do I Make a Budget? 13 4.1 Before we start building a budget...Not comfortable with math? 13 4.2 Estimating your total program cost 13 4.3 Creating a more detailed budget 20 4.4 Customizing your budget 33 4.5 Replacement costs and expenses that don't happen every year? 34 4.6 What if I share my equipment or staff or office with another program? 42 4.7 How do I update my budget and costs? 44 4.8 Congratulations!! 45 5 Budgeting Considerations, A Happy Operator, and the Top Ten Tips to Improve Your Landfill!! 46 5.1 Training and experience are worth their weight in berries 46 5.2 Motivation is also worth a lot of berries 46 5.3 Other cost considerations 48 5.4 The top ten tips to improve your landfill 49 5.5 Ready to build your own waste utility budget? 49 6 What Does a Finished Budget Look Like? 50 ------- Chapter 1. Why We Wrote This Guide 1 Why We Wrote This Guide and a Thank You Note Protecting subsistence and health is the number one priority for Tribal peoples, and managing wastes as best as possible helps keep people safe and healthy. But paying for what you want is a challenge and involves a lot of tough decisions. In making those decisions, the first place to start is developing a budget. You need to know how much your program will cost before deciding what to cut and what to add. The U.S. Environmental Protection Agency funded Zender Environmental to write this Beginner's Guide to help rural Alaska Tribes make a budget for their community's waste management program. Anyone can use it, but we especially wrote it for Tribal Environmental Planners and Directors, General Assistance Program (SAP) Coordinators, and Solid Waste Managers. If your Tribe is like many Tribes, that's probably all the same person. And if you are reading this, it is probably you. If you have been in your job for many years, you may know enough about budgets. If that is the case, you may wish to just read the waste management information we learned in compiling this document. We also provide an online budget template in MS Excel and Word at https://www.epa.gov/tribal/solid-waste-program-budgeting-alaska-tribal-communities. We absolutely could not make this Guide without the amazing help we had from the fourteen Tribal Environmental Coordinators that we interviewed. They researched every little solid waste expense they had. Thank you so much for helping us! And this Guide would not look as good without the amazing artwork from the children featured here, as part of our artwork contest. Thank you so much too! The art is a reminder about why we wrote this Guide. We left the little feet in this picture as a way to say that budgeting for your solid waste utility is not about numbers. It is about community and our families, and protecting them for seven (and more) generations to come. "Recycling Man" by Riley Ablowaluk, Teller, Grade 5, Age 10 1 ------- Chapter 2: How To Use This Guide Back to TOC 2 How to Use This Guide We tried to write this guide for all levels of budgeting experience. The bolded text and the stories and notes that are highlighted in the boxes are intended to capture important points. Also look at what we call in this guide "Figures"— they contain a lot of information in a pretty easy to understand way. When you might need technical assistance, we tell you. We also provide details for people who have more technical budgeting experience and need less (or no) assistance from agencies or consultants. This way, they don't need to wait on the phone drumming their fingers. Instead, they can spend time drumming at Yuraq's! And instead of paying a consultant, they can pay for backhaul! There are a lot of Tables in this Guide that put all the information you need on a single page. Most of the Tables are harder to read than the "Figures." Tables are meant to be handy reference guides—they are packed full. Don't expect to understand them right away. Refer back to the Tables when you're ready to sit down with a cup of coffee and concentrate on numbers. In compiling this Guide, we talked to many villages to get their detailed budgets. We looked for patterns to see if there were tips we could share; we learned a lot. You will see our tips on what to spend money on, and how to spend it, in fireweed colored boxes throughout the guide. These are important. Here is our first tip: Don't just spend your money. Use it efficiently and effectively to get a landfill that protects your community. With the saved money and time, you can work on other problems! If you see a blueberry colored box, please read what is inside: Blue shaded text tells a story, describes an idea, or defines a word or phrase. Chilkat Blanket yellow shaded text shows examples: Annual operator salary = hours per week x hourly wage x 52 weeks On pages 30 and 40 you'll see our example numbers placed into a formal budget template, and on page 58, we provide you a blank budget template to copy and use. If you want an online programmed version, go to https://www.epa.gov/tribal/solid-waste-program-budgeting-alaska-tribal-communities. Finally, please keep in mind that costs change every year. If you are using the Guide in late 2017 or after, go to page 44 to learn how to update the costs provided in this tool. We at Zender Environmental hope this guide is useful. Please call us at 907-277-2111 or come by our Anchorage office, 400 D St. Ste. 200. Let us know how you like it and we'll buy the coffee. 2 ------- Back to TOC Chapter 3: Where Do We Start? 3 Where Do We Start? This Chapter provides you with the background information that you should know before you get started. It takes you through what a budget is, why you need it, how to get help, what the process entails, and what a completed budget looks like. 3.1 What is a solid waste budget? First things first. What is a solid waste budget? It is a detailed list of all the costs of your solid waste program. Your solid waste program is the strategy that your community chooses to manage its waste. Your program includes every planned aspect of how your waste is safely disposed or recycled. It includes features such as a solid waste committee, school outreach, ordinances, whether you have a collection program, etc. Some of these features cost money and need to be included in the budget, and some do not. But all of these features contribute to how much waste your workers must handle, how much time it takes them, and what equipment they need to perform their job properly and safely. 3.2 bo we need a budget? Does your electric utility have a budget? What about your water or wastewater utility (for those who are lucky enough to be plumbed)? YES! These public utilities need to maintain their services. For example, bulk fuel must be purchased every summer. So the utility needs to know how much it will cost them. But the fuel doesn't load itself, and the equipment doesn't run by itself either. So staff, training, billing time, and other costs also need to be calculated. Waste disposal is a utility, just like water and electricity. Your solid waste staff, equipment, landfill, recycling shed, and any other infrastructure form a utility that provides a very valuable service to its customers. You are a utility manager or utility planner. Without knowing how much it costs to provide your service, you will run into trouble. You can overspend and then not have any money left. You may need to lay off your landfill staff, stop operating equipment, or end your backhaul program. Like too many of our villages, you might end up with, or never get rid of, an open, spreading dump site, full of horrible risks for your community and subsistence. Without a budget, your utility could be a public health catastrophe waiting to happen instead of a shining service that represents community values. Even though our Tribal cultures vary throughout the State, we have several values in common with each other: thriftiness; disposal practices that respect the Tribe, Council, children, and Elders; responsibility for the land and its animals; and subsistence treated as the way of life it is. 3 ------- Chapter 3: Where Do We Start? Back to TOC Why have a budget? The berries are the picture worth a thousand words. See Figure 3-1 on page 6 for questions to ask yourself if you still wonder whether you need a budget. 3.3 What if we already have a great solid waste program? If you don't want to change anything, you still need a written, known budget that you can discuss with your community and point to for funding purposes. Figure 3-2 shows the steps to take in writing out a budget that accurately describes your program. If you want to change your program, or if your utility's past bookkeeping/ recordkeeping is so poor that reconstructing your costs would take a lifetime to determine, then stick with us — we can make sure you will end up with an estimated budget. 3.4 Community involvement — An absolute must! Warning! We cannot say enough about how important community involvement is. Talking with people in the community are the first and last steps, and at every step in-between. Your budget will affect people's lives and probably their wallets, too. People are more committed to making their own ideas work. So making the community part of the budget process can reduce the cost of enforcement and landfill maintenance. And it can be easier to get grant funding with community support. The more discussions you hold with folks about this process and what they want to see, the better! Community leaders need to lead, or get involved in, these discussions if that is how decisions are traditionally made. A successful budget reflects what the community wants, and how ready they are to pay for it. Rtfttfihr iotafe trash ] 3.5 Technical assistance You can't be an expert in everything. You want to protect your community from the serious health risks that can occur with a poorly operated landfill and/or poor community disposal practices. You need real solid waste management expertise to evaluate and select the best solid waste options for your community. And you need some experience with numbers. If you can't wear both hats, team up with experts in your village (like your operator or bookkeeper). It might be a good idea also to get input from a favorite agency or technical assistance organization. They can provide you with the Artwork from Tununak's Youth to Work Program from Youth Ages 14-17 in Grades 7-12 4 ------- Back to TOC Chapter 3: Where Do We Start? technical information you need. They can also help you define the technical "story" of your waste disposal situation and calculate costs. But they may not know your community, so you must help them define the details. That way, the solutions to your budget challenges will work. Don't know who to call? Call or email us at 907-277-2111 or info0zendergroup.org, and we can provide a list of contacts to choose from or help you ourselves. The table below also lists contact information for solid waste technical assistance & training providers in Alaska. Table 3-1 Statewide Technical Assistance <& Training Providers Organization and Contact Information Contact with Questions about: Solid Waste Alaska Taskforce (SWAT) Comprised of individuals from various agencies/organizations. Contact: 907SWAT@gmail.com Any solid waste questions (you will be referred to an expert based on your question) Zender Environmental, Contact: Simone Sebalo ssebalo@zendergroup.org 907-277-2111 www.zendergroup.org/ Solid waste program information, solid waste equipment, backhaul, budgeting, solid waste GAP workplans Trainings: Integrated Solid Waste Management Planning, Qualified Water and Soil Sampling, Backhaul, Composting, Special Topics Alaska Dept of Environmental Conservation Contact: Stephen Price stephen.price@alaska.gov 907-269-7467 http://dec.alaska.gov/eh/sw/ Solid waste program information, solid waste equipment, backhaul Trainings: Rural Alaska Landfill Operator, Rural Alaska Landfill Administration ANTHC, Contact: Desirae Roehl droehl@anthc.org 907-729-3496 http://anthc.org/ GAP workplans for solid waste Trainings: Seven Generations EPA Contact: Ted Jacobson, SSAI/SEE Tribal Solid Waste Liaison tjacobson@ruralcap.com 907-865-7363 Solid waste program information, solid waste equipment, backhaul Trainings: Rural Alaska Landfill Operator, Rural Alaska Landfill Administration Looking for a company or organization not on this list? We can help you contact regional organizations as well as recyclers that can also help with backhaul questions. 5 ------- Chapter 3: Where Do We Start? Back to TOC Figure 3-1 Should I spend my time developing a budget? Answer these questions: Funding Problems? A budget is required to find more money or to change how utility resources are spent. Do you sometimes lack the money to do program tasks? Is your source of funds going away or getting smaller? Will you be seeking grants to improve or close your site? Community Involvement Problems? A budget affects people's wallets so they want to get involved. Do you have residents who don't care about the solid waste utility? Do some residents feel they shouldn't have to pay fees or wonder what they are getting for their fees? Do some residents dump their trash where they are not supposed to? Planning Problems? A budget provides a detailed listing of how your utility operates - what are the priorities and where can resources be changed, and by how much. Do you have battles about what is most important to fund for solid waste? Do you wonder where your money goes? Do you want to change operator hours or wages? Do you want to start a recycling center or expand backhaul? Do you want a new piece of equipment? Do you want your landfill permitted? If you answered YES to any of the above questions, you should probably keep reading about budgets. Figure 3-2 How do I make a budget for my existing program? 1 Write out your program in list form. Worry about the costs later. List out every effort, facility, equipment, worker, training, meeting, and event that your program depends on. 2 Group and organize the list like the budget template on page 58, https://www.epa.gov/tribal/solid- waste-program-budgeting-alaska-tribal-communities 3 If your city funds any solid waste work, list that too. Later, you can separate out who pays for what. But it is very handy to have the full community solid waste budget—for funders, for City/Tribe MOU's, and for future changes. 4 Identify "hidden costs"—what costs money but isn't a planned part of the program/utility? For example, do you pay council members to attend meetings? Who does the accounting and cuts the payroll checks? What about replacing A TV tires, or other costs that don't happen every year? 5 Sot it all down? Now write out your yearly costs for each line. If you have a great accounting system, sit down with the bookkeeper and they will give you the costs. If anything doesn't make sense - ask, or correct the way he/she organizes it. 6 ------- Back to TOC Chapter 3: Where Do We Start? 6 If you don't have a great accounting system, interview the operator, technicians, mechanics, educators, and others to find out the costs of each program line. For part-time and temp workers, write out all the hours they work each year. 7 Stuck on costs that don't happen each year, or costs that are shared - like accounting or heavy equipment use? Go to 42 learn how to account for these costs. 8 Have someone check your work. If you like, you can contact Zender staff and we will walk through it. 3.6 Organization Too many of our village projects fail because they are not organized. Going through all the budget steps will take time and it might get some council or community members upset. So you definitely want to end up with the right budget! Make sure that you have been given the official authority and time to: • Develop a full picture of all the components in your solid waste operation • Research costs • Develop your budget • Set up and facilitate meetings • Recalculate the budget numbers as needed 3.7 What does a budget look like, and what are cost categories and line items? Your budget will list each component of your program that costs money, like staff, supplies, training, and equipment. These are called budget line items because they each are written on a different budget line, and then added up. To better organize the budget, the line items are grouped into categories, sometimes called "cost categories." The cost categories for a federal grant are usually Personnel, Fringe, Travel, Supplies, Equipment, Contracting, Other and Indirect. Want to see what a finished budget looks like, with all its line items? Go to Section 6 at the end. We have included six real-life budgets from villages that have good landfills and programs. Each green-shaded row is a cost category. Each category has from one to several rows under it. Those rows are all line items for that cost category. Detailed budgets break down the cost categories into separate line items. The simplest budgets just list the total line item cost for the whole category on one line, like this: Personnel $22,000 Fringe @ 10% $2,200 Travel and Training $1,000 Supplies $2,000 Equipment $6,000 Other $7,500 Indirect @ 10% $4,070 Total $44,770 7 ------- Chapter 3: Where Do We Start? Back to TOC 3.8 Decisions, decisions. Making tradeoffs is part of the job... Like most things in life, settling on a program budget involves a lot of decisions, and each decision has a good side and a bad side. In settling on each budget line item, there are two things to consider: • What you want • What it costs You can't have everything you want if the cost is more than you have. If you increase spending on one thing, you need to decrease spending on something else. You trade the "good" you get from what you want, with the "bad" of what you gave up to afford it. This is called a "tradeoff." For example, to afford more conference travel, you may decide to allow residents to load the burnbox, so you can lower operator hours and the overall budget. Great, right? But allowing residents to load the burnbox is dangerous, and you are placing your community at risk in doing so. That's the tradeoff. And allowing residents to load the burnbox will make more landfill maintenance work for the operator. So if operator hours are not adjusted for more cleanup work, your site might expand, producing even more community risk and an even bigger tradeoff. As another example, you can design a program with all kinds of fancy equipment and high staff hours. But if total program costs are more than you can afford, you'll need to get the money from somewhere else. Otherwise, your program, and perhaps even the Tribe, gets into money trouble. In the worst case, you will need to pay back a lot of money - maybe through cutting out other programs, like helping out Elders, search and rescue, paying for funerals, etc. Effectiveness and Efficiency Sometimes to pay for everything you need, you can increase user fees, or the success rate of collecting those fees. But sometimes, that just does not work. It takes a long time to convince folks to pay more. Your budget should reflect the best choices for your community that you can afford. In other words, the Community is more likely to pay more for their waste service if your program spending is effective and efficient. Effective means that your landfill is protecting community health like it is supposed to. Efficient means that you are operating that landfill for a low cost. When you have low efficiency and low effectiveness, you may have a new landfill with all that fancy equipment and it might not even work! Your community would be better off choosing an old dump and a program that prioritizes a good operator and keeping residents away from the wastes. Anyone hungry? Budgeting is like serving pie. Designing a budget really is like slicing a berry pie. You or someone spent a lot of time picking berries and a lot of time making it. It's valuable. And it's delicious, but it is only as big as it is. Once it's eaten, there is not any more. You need to think out several different ways of cutting it before you find the option that works for your family. Similarly, you want a budget that best fits your community and divides the money (the pie) among staff, equipment, training, and other costs in the way that protects your community the most. Everyone wishes the pie was bigger, but it's not. Who should get the first slice? 8 ------- Back to TOC Chapter 3: Where Do We Start? Your first spending priority is a trained operator/technician who is dedicated to his/her job, passionate about protecting the community, and tries to do the best job possible in the time they have. After your technical staff, think about how you should slice the other pieces of the pie. Table 3-2 lists the common solid waste budget line items and sample considerations when deciding whether to include the items, and how much you should allot to them. You may have all of the line items or some. You may also call a line item a different name. We found a lot of different titles for the landfill staff, for example. We will be looking at the same Table 3-2 line items in Chapter 4. If you forget what the line item means when you are going through that Chapter, you can refer to the Table here. 3.9 Can I just pick and choose what I spend my money on? Yes and no. Yes, you can choose thoughtfully what system is best for your community with money you have. And no, there are some costs you will always have to pay. These line items cannot be cut to "zero." They have a minimum cost associated with them which is their "fixed cost." Office heat is an example. You can cut your staff down to one person at 10 hours a week. But one person still needs the office heated and a full-time phone and internet. If you are renting, you still need to pay the rent. That's why many financial advisors say to keep your fixed costs low. That way if you are low on funds to run the utility, the money you do have can be spent on things that count, like operator hours. So remember to think about fixed cost. 3.10 Will this Guide teach me about paying for the budget I want? No, this Guide focuses on how to develop a budget, which is the cost side of things, called your program outlays. The Guide doesn't provide information on finding resources to support your program, but we do provide a lot of tips to make your program outlays count! The more effective and efficient your budget outlays are, the easier it will be to find enough money to pay your program. See Chapter 5 and the top ten tips for a summary. 3.11 What are we getting into with a budget process? A big headache! But unless something is done about it, the concerns your dump causes won't go away. And they often get much worse. A temporary headache now is better than our lands and people being sick for years! Table 3-2 Budget Line Items, Their Role in a Waste Utility, and Cost Operations Item Role Options Personnel The people who make the utility work. That garbage isn't going to compact itself! The jobs listed below are the most common. Often, these jobs are shared and performed by a single person. The more staff, the less time they each need to do their jobs. If an operator has a waste collector who also serves as a landfill technician, the operator needs less hours to maintain the landfill. 9 ------- Chapter 3: Where Do We Start? Back to TOC Item Role Options Heavy Equipment Operator A trained, often certified, person that operates typically larger heavy equipment for occasional compaction and consolidation, or digging new trenches. In most communities there is no separate heavy equipment operator. When there is, they are often paid at higher wages than the main landfill operator (see below). Heavy equipment operators are sometimes shared between departments/projects. For example, they may work for the city and the main landfill operator works for the tribe. Landfill Operator/ Technician The main person(s) that manages the landfill. If they have heavy equipment, they are the ones that use it to consolidate and compact. Additionally, or instead, some communities have specific heavy equipment operators that might work on the landfill occasionally. Landfill Operators are often the "burnbox" operator, whether it's a stacked purchased model, burncage, old fuel tank, or barrels, and they may direct visitors to the correct location in the landfill for discarding recyclables and trash. They maintain and inspect the fence and evaluate if there is runoff. They organize the scrap/salvage yard. To reduce operator hours, the landfill should be closed to public. Less mess is less mess to organize and cleanup. Waste Collector/ Hauler/ Landfill Technician Primary duties are waste collection and disposal at landfill, may include burn box operation, and other maintenance duties at the landfilll. Usually under the direction of the operator, but not always. The more the community does to discard their wastes properly, the less hours your technicians need. For example, it takes less hours to collect waste from shared dumpsters than from each household. On the other hand, residents may pay more for household collection - so more collection hours might mean you can pay for more. Recycling Manager/ Technician Assists or manages inventory, collecting, packaging, shipping bachaul More recycling/backhaul work hours might mean that you will need to reduce critical landfill operation hours. You could have a great backhaul program and horrible environmental risks if you build up your recycling program more or faster than you have funding for. Consider temporary hire for your recycling project if you have trouble paying for your landfill operator. Temporary Laborer: Site cleanup/ Spring Cleanup Helps the operator and/or landfill techician with occasional landfill cleanup or other duties Temporary hire sometimes can be difficult to find at the right time. 10 ------- Back to TOC Chapter 3: Where Do We Start? Item Role Options Manager/ Planner/ Coordinator This person is often the supervisor to the program staff, but they most often find funding, conduct outreach, develop budgets, draft ordinances, organize and run community SWM committees, etc. They often are the lead Recycler/Backhaul Coordinator, or at least arrange for backhaul shipping. Duties are critical, but must be weighed against ensuring the landfill operator and technician positions are adequately funded. But without someone finding funds and conducting outreach, nobody will work! Bookkeeping/ administration The bookkeeper usually handles accounting, payroll, and taxes. An administrator may handle some of these duties if a bookkeeper isn't available, or may just oversee staff and projects and ensure that reporting is carried out. Bookkeepers and administrators are often shared between departments/ projects. Miscellaneous Positions Other SWM jobs include Mechanic, Youth Corps, SWM Committee These might be temporary positions, or very part-time hire, or may take the form of stipends for meeting attendance. Travel and Training Training staff can motivate them and ensure they are doing the job correctly. A trained operator might need less hours to do a better job. A trained planner/technician can save money as well, and reduce potential liability risks. However, travel is expensive. While landfill operator, backhaul, and HAZWOPER training is best done in-person, some types of staff training can be done on online. RALO, the landfill operator training, is recommended every 2-3 years. Supplies Safety gear keeps staff safe. Proper desks, chairs, computers, can save backs and save time. Do not skimp on safety gear. You might find good deals online for office supplies and computers should they need to be replaced if they are broken, or even deals in person when you are in Anchorage (faster than ordering online). Equipment, Fuel, and Maintenance The right piece of equipment for the job is key. It can save personnel time and reduce health and environmental risk. Look for the smallest equipment that will do the job. Otherwise fuel will cost more and performance is often not optimal, e.g., a large burner might overheat a building or require more used oil than your village has. A large baler will take too long to load and switch to another waste type, and make bales that you can't move. Try purchasing used equipment. For A TV's and snowmachines, look at something that will last - and don't purchase just because it's the latest model. 11 ------- Chapter 3: Where Do We Start? Back to TOC Item Role Options Rent, Utilities, Other Overhead The right space for the job. A separate location for recyclables can really improve participation. A place for landfill staff while recordkeeping to get warm can keep them from quitting. Really nice spaces help staff morale, but can cost a lot. These are part of your fixed costs (see Section 3-9). Fixed costs are hard to sell/leave/ change when needed. And again, your first spending priority is funding the operator/technician, and arming them with "good enough" equipment to keep wastes from harming your community. 12 ------- Back to TOC Chapter 4: How Do I Make A Budget? 4 How Do I Make a Budget? This Chapter shows you how to build your utility's budget. You can make a simple budget that is a ballpark estimate of your costs, or you may want a detailed budget. We start with a simple budget estimate, and then show how to create a more detailed budget. Why keep it simple? Sometimes you just need an estimate of what you are spending. When you are planning out a program, or choosing between different options, a ballpark cost estimate of each is often better when you don't have the time or information to get more detailed. Why detail your budget? Grants often request detailed budgets. Your council or community might want to see exactly how you are spending your money. You might want to know exactly how you are spending it too. It is easier to justify user fees. 4.1 Before we start building a budget... Not comfortable with math? If you're not used to working with lots of numbers, estimating the cost of the program you want can be confusing. You'll need to devote several hours, or more likely, days. Try skimming the text and tables to get a rough idea of your costs and what budget considerations are important, then: • Grab a pen or a computer, • Make some coffee, and • Turn off the phone and shut the door. You will be able to do it!! And don't hesitate to ask for help from one of the nice technical experts listed in section 3.5. 4.2 Estimating your total program cost Drumroll please! A budget estimate is actually just a best guess at the total cost for your utility. An estimate doesn't give you any idea about how to budget for each Cost Category (i.e. Personnel, Supplies, Travel, etc.). But it's still a budget because it tells you how much you will spend and how much revenue you will need to make! The following Table lists the annual program costs for 14 villages to give you an idea of the range of waste utility budgets across the state. To give you an idea of what their program is like, we also list their region, a brief program description, staff hours, population, and Waste Index Score. The Waste Index is essentially a grade for your landfill, and it is explained more on page 18, after the Table. You can use the Table to estimate a rough program cost. We'll walk you through the steps over the next few pages. 13 ------- Chapter 4: How Do I Make A Budget? Back to TOC Table 4-1 Comparison of YR 2016 Annual Program Costs and Waste Index Scores for 14 Villages I.D. Region Population Utility Description GAP Staff Solid Waste Time (Hours per Week) Other staff Time (Hours per Week) Annual Utility Cost, Includes Staff Time, Equipment Maintenance, Training, Overhead Waste Index 1 Central Yup'ik 642 Voluntary household collection, wetland tundra, moderate equipment use, alternating operators collect waste and do some separation, GAP staff do basic backhau l/recyc li ng 75 58 $162,902 31% 2 Inupiaq 483 Voluntary household and business collection for fee, moderate equipment use, regular landfill maintenance and collection by operator, GAP staff do basic backhaul/ recycling 14 22 $53,072 34% 3 Central Yup'ik 368 Voluntary household collection (will be starting fee soon), wetland tundra, landfill technician collects and separates waste, carries out some landfill maintenance, heavy equipment operator available to empty burnbox and cover, GAP staff do basic backhaul/ recycling 9 13 $57,367 42% 4 Central Yup'ik 1230 Voluntary household collection, wetland tundra, minimal heavy equipment use, GAP staff carry out annual backhaul 20 20 $73,978 42% 14 ------- Back to TOC Chapter 4: How Do I Make A Budget? I.D. Region Population Utility Description GAP Staff Solid Waste Time (Hours per Week) Other staff Time (Hours per Week) Annual Utility Cost, Includes Staff Time, Equipment Maintenance, Training, Overhead Waste Index 5 Central Yup'ik 477 Voluntary household collection, wetland tundra, moderate equipment use, alternating operators collected waste and do some separation, GAP staff do basic backhau l/recyc li ng 57 96 $177,602 45% 6 Central Yup'ik 130 Mandatory collection program (for fee), regular operator collects waste, controls access, and operates burnbox, regular heavy equipment operator maintains the landfill and grades the roads, GAP staff are highly involved in solid waste and work with Council on fees, protocols, backhau l/recyc li ng 8 60 $109,547 60% 7 Central Yup'ik 247 Voluntary household collection for fee, wetland tundra, minimal heavy equipment use, regular landfill maintenance, and basic backhaul/ recycling 9 20 $55,366 62% 8 Central Yup'ik 464 Voluntary household collection, wetland tundra, moderate equipment use, regular operator, GAP staff do some waste technician work, and basic backhaul/ recycling 36 28 $102,179 68% 15 ------- Chapter 4: How Do I Make A Budget? Back to TOC I.D. Region Population Utility Description GAP Staff Solid Waste Time (Hours per Week) Other staff Time (Hours per Week) Annual Utility Cost, Includes Staff Time, Equipment Maintenance, Training, Overhead Waste Index 9 Athabascan 256 Mostly self-haul, voluntary collection for a fee, daily part-time landfill maintenance & burnbox management, wet forest land, minimal heavy equipment use, and basic backhaul/ recycling, GAP staff does some waste tech work 36 12 $81,316 77% 10 Athabascan 99 Voluntary household collection to all homes but only every 3 weeks, wet forest, some heavy equipment, heavy backhaul / recycling, mostly in- kind transport with seasonal workers 5 7 $60,092 73% 11 Inupiaq 294 Voluntary household collection for fee, seasonal landfill laborers, coastal community, heavy equipment use is limited, fairly advanced backhaul/ recycling, GAP staff serve partly as waste techs 50 13 $106,048 89% 12 Alutiiq 258 Mandatory collection program (for fee), coastal community, fairly frequent heavy equipment use, fairly advanced backhaul/ recycling — 106 $184,434 91% 16 ------- Back to TOC Chapter 4: How Do I Make A Budget? I.D. Region Population Utility Description GAP Staff Solid Waste Time (Hours per Week) Other staff Time (Hours per Week) Annual Utility Cost, Includes Staff Time, Equipment Maintenance, Training, Overhead Waste Index 13 Inupiaq 207 No collection program (community members self-haul to well-maintained landfill), wetland tundra, advanced heavy equipment use, advanced backhaul/ recycling. Residents pay a monthly fee for solid waste 9 7 $42,511 94% 14 Inupiaq 205 Voluntary household collection, wetland tundra, heavy equipment use, and basic backhaul/ recycling. Resident pays a monthly fee for solid waste 3 3 $21,541 104% 1 The most recent landfill score is inaccurate due to changes since last inspection. 17 ------- Chapter 4: How Do I Make A Budget? Back to TOC What are "GAP staff" and "Other staff"? Table 4-1 lists the weekly hours spent on solid waste for both GAP staff and non-SAP staff. What's the difference? If you are reading this Guide, you are likely GAP staff, and already know the answer. Throughout this Guide, "GAP staff" refer to the Coordinator and/or Assistant who are paid by their Tribe's EPA General Assistance Program (GAP) grant to perform the GAP workplan, not just to perform solid waste management duties. If they are not working on waste, they are working on other environmental problems, like air and water. Just like in most villages, your operator and technician staff may be paid by GAP funds, but are not called GAP staff. We note the difference in this Guide because it may help villages in compiling their GAP workplan to know how much time other GAP staff spend on solid waste. What is a Waste Index score? The last column in Table 4-1 lists the community landfill's Waste Index score. The friendly Solid Waste Program staff at the Alaska Department of Environmental Conservation (DEC) evaluate rural landfills as often as they can — typically every 1-5 years. They use a checklist of different landfill operation and program features, called the Waste Index. They assign each feature from 0 to 5 points depending on its relative merit. You can access your Waste Index score at http://dec.alaska.gov/eh/sw/ (See the left side of the page where it says "Search SWIMS Database.") A score of 70% is considered passing. Some Index features may not relate directly to community health and environment. It is not an exact measure, but it is easy to access and easy to understand. And an Index score can be a relative estimate of how well a utility protects community health. In Chapter 5 we bring up the Waste Index as a tool to assess and increase your staff's effectiveness in achieving a health-protective waste utility. What costs does an annual utility budget include? The budgets listed in Table 4-1, and the budgets that you will see throughout this Guide include all outlays for a solid waste program. That means that even if a Tribe pays for their operator and equipment fuel with GAP, those outlays (i.e. expenses or costs) are still there. And even if the City pays the operator, the outlay is still there. Why did we include outlays that grants or the City already cover? Because you never know when your source of funding may dry up. Your Council may want to use GAP for climate change activities, your city may go broke, or bingo might be voted out. You can use Table 4-1 to calculate a ballpark estimate of your utility's cost. With that estimate, you can start calculating your user fees, and how much other money, like GAP, bingo, city funds, etc. you'll need for any shortfall. See the yellow-shaded example on the next page. However, solid waste costs are very village- specific. As Table 4-1 shows, some villages are able to get a great score on a low budget, regardless of region, population, or circumstances. Others have low scores on a high budget. Cathy Okbaok, Teller, Grade 6, Age 11 18 ------- Back to TOC Chapter 4: How Do I Make A Budget? Does more solid waste spending always mean a better landfill? NO!!! Table 4-1 shows there is not a strong relationship between spending and a good landfill. The communities are arranged in order of increasing Waste Index scores. As you can see, the last two communities are able to achieve the highest Waste Index scores, despite having the lowest annual program costs! We can tell you that they have a couple of things in common. They have a really dedicated, thrifty, and knowledgeable operator. The operators are dedicated to making their communities safe, thrifty in using the hours they have to do a really good job, and knowledgeable about what to do. They also both have a supportive regional backhaul partner. What else? You can access their full budgets, and the budgets of the other villages with the top six scores, in Section 6. We also provide a brief description of their landfill program. Look up the ID number in the first column of Table 4-1, and then view that budget in the Section 6. How to Create a Rough Estimate of Your Solid Waste Program Costs Use Table 4-1 to find a Waste Index score you want to achieve, and match as best as possible your size and region to the villages that have similar scores. This will give you a range for your program budget. If you want an exact estimate, choose the middle of that range. For example, suppose I want to improve my existing Waste Index score to 60%. A Central Yup'ik community of 110 people is spending $109,547 to achieve that score. They employ landfill staff for 60 hours per week. That sounds like a good fit. But there is a central Yup'ik village that spends only $55,366.1 can see that their weekly staff hours are only 20 hours for landfill and 9 hours for GAP staff. I think we need more staff time than that, but maybe we can operate our utility halfway between these two costs: ($109,547 + $55,366) / 2 = $82,456 That cost is your first rough estimate of how much money you need to run your utility! It includes the GAP Coordinator and GAP Assistant's time spent on Solid waste activities. If you want an estimate without GAP staff time, then subtract the portion of salary that is spent on the waste program. Get comfortable with estimating. You won't know the exact number unless you have quotes for every line item. That is nearly impossible when you start a program. A Simplified Way to Create a Rough Estimate: Looking for just a real ballpark number for operating a waste program? The mean average total cost for operating a village solid waste utility is: $194.15/resident excluding GAP staff or other management type positions. For example, on average, for a population of 400 people: Each resident costs $194.15 to operate a waste utility: 400 folks x $194.15 dollars each = $77,660 This is the cost excluding wages paid through the GAP grant for the GAP coordinator and/or GAP assistant. That is because we found that how many hours the GAP staff works doesn't depend on the number of residents they serve. You already know how much is spent by GAP staff working on waste components of their workplan. So you can add that cost to get a fuller ballpark estimate of the value of your program. Use this quick average cost calculation with caution. It will be a better rough estimate for medium sized villages, 200 to 800 or so. Large villages typically will have a lower cost per resident to operate a program, and a small village might have a bit higher cost per resident. 19 ------- Chapter 4: How Do I Make A Budget? Back to TOC Now that you have a program budget estimate, what does it mean? Yikes!!! These waste utilities are expensive! Does $77,660 mean that each 4-person household pays about $64,71 each month for solid waste? Well, sort of. It means the value of the program is worth that much, and that much is being paid to carry out the program. Most Alaska Villages use GAP funds to pay for all or part of their landfill staff time, equipment fuel, office overhead, and other items. Other funding might be general funds, city taxes, bingo revenue, and other miscellaneous grants. What is left is covered by homes and businesses through user fees. The average user fee is only about $20/month, so households and businesses are receiving a great deal. How can you use this information? You can show your community what a good deal they are getting. Maybe they will be more willing to pay a fee increase. Being dependent on grant money is scary. Grants are never sure things. As a planner/manager, your job is to reform your program as much as possible to cover your costs mostly by user fees and other sources of local revenue. Your goal is to save GAP funds for program administration and management, and not use them for operation. You want a program that doesn't rely on grant funds and still protects the community from serious health risks. What does that look like? How can you get there? What fees can you charge and what changes can you make to lower program costs? What responsibilities might community members take on? It might take a few years to get there, but your community will then have the capacity to protect their people and lands forever. 4.3 Creating a more detailed budget If you have a decent sense of where your program might be compared to other programs, there is a way to develop cost estimates for each budget category. Remember how we said that we researched the actual cost of village programs throughout Alaska? We used the information collected to make charts showing the cost range for each main budget category described in Table 3-2. For each separate budget category, you can use these charts to estimate where your program is along the spectrum of lowest cost to highest cost. We'll walk through how to do that here. Keep in mind that it is always better to use your actual cost for any line item. You will have a more accurate budget. A more accurate budget will help you plan your program that much better, You may end up without money at the end of the year to run your program if your estimated budget doesn't reflect your actual expenses. So in Section 4.4, we talk about using actual costs or quotes you've obtained for different line items, and incorporating them into your budget. Overview of Using the Range Charts There are three Range Charts on the following pages that show the range of costs for operating a solid waste utility in a rural Alaska village. For each main category, evaluate where your program is compared to the descriptions on the low-end and high-end. Then select a cost that is proportionate to where you fall on that range. Alonza Topkok, Teller, Grade 3, Age 8 20 ------- Back to TOC Chapter 4; How Do I Make A Budget? If you aren't familiar with other programs, we recommend getting help in evaluating how your program compares to others. You can always contact one of the technical assistance resources in Table 3-1. Looking at the Range Charts might seem a bit complicated, but it is really just using your common sense, and then choosing a cost. The resulting budget won't be exact, but it should be a good starting point. Be careful with your estimates when you're unsure. Choose a cost that is a bit higher than you think it might be, so you will be budgeting enough money. If you end up with extra funds, you can revise your estimates for next year. What if you don't know anything yet about what your program will look like? You can use the average cost for each category. The upside-down triangles in the Range Charts mark the average cost of personnel, equipment, backhaul, etc. In this case, the average means that half of the programs had higher costs, and half lower costs. If you feel that your program is about average in all the cost categories, or you want to build a program that is somewhere in the middle of other programs, the quickest way to get a cost estimate is to follow the page down along the triangles and choose the middle value. Refer to the examples in the yellow boxes for additional guidance. Using Range Charts 1 and 2 for Estimating Personnel Costs The following two range charts are based on real information from 14 communities around the state, and will help you estimate your personnel costs. Chart 1, on page 22 and 23, lists the low-end and high end number of weekly hours for each position. Chart 2, on page 24, lists the range of hourly wages for each position. To estimate the cost of each position, multiply the estimated number of hours by the estimated wage. An example is given in the yellow-shaded box after Chart 2. Please see charts on the following pages. "Keep our river clean" by Talisa Komok, Teller, Grade 2, Age 7 21 ------- Chapter 4: How Do I Make A Budget? Back to TOC Chart 1 Range of weekly personnel hours for a Rural Solid Waste Utility Manager/Planner Positions, Hours per Week GAP Staff Hours Per Week (Total for Coordinator and Assistant) Management done by other Tribal/ City staff, or established good program makes low need for GAP staff 3 Half of programs have less hours, half more hours than: 19 ~ All or nearly all of the GAP workplan is solid waste related. SWM outreach, planning, management, recycling, and significant travel. Bookkeeping and collection fee processing, household subscriptions and managing will-call garbage pickup, etc. Larger community/program 75 SWM Manager Planning, grantwriting, billing, collecting duties done done by GAP or other staff or small community 20 30 ~ Manages and helps with backhaul, true supervisor, writes grants, plans, tracks performance, outreach, orders supplies, education for medium to larger community, or lead in fully developed recycle center 4Q Total Management/ Outreach Type Hours1 23 49 ~ 115 Operator/Technician Staff Positions, Hours Per Week Landfill Equipment Operator2 Good access control, involved community, the right equipment for the job, or small community 1 5 ~ Poor access control, larger community, untrained operator, inadequate equipment, and operator also does waste haul, tundra wetland, or other landfill circumstance needing more hours 25 Landfill Technician/ Operator Good access control, easy burnbox, the right equipment, little waste separation required 1 20 ~ Inadequate equipment, poor access control, non-involved community, large community, tundra wetland, or duties also include other tasks such as recycle center management 64 22 ------- Back to TOC Chapter 4: How Do I Make A Budget? Chart 1 Range of weekly personnel hours for a Rural Solid Waste Utility Operator/Technician Staff Positions, Hours Per Week Waste Hauler/ Landfill Technician A few dumpsters, working vehicles, low collection program use 2 14 ~ House to house for full village, long landfill road & route, poor equipment 25 Recycling Technician/ Laborer 3 14 ~ 20 Temp landfill Laborers: Site Cleanup, Other Occasional Projects Landfill under control, fenced, adequate equipment 3 M 14 ~ Uncontrolled landfill, tundra wetland, poor equipment 20 Mechanic/ Public Works/ Handyman Small community, good equipment 1 4 ~ Large community, a lot of poor equipment 7 Total Technical Staff 9 59 ~ 148 Administration Bookkeeper/Clerk/ Payroll3 Responsible only for simple bookkeeping/ Payro11 5 Half more, half less 10 ~ Responsible for billing, fee collection, bookkeeping for program, and payroll for large community (mandatory household participation) or not highly trained 20 1 You don't need to have both GAP staff and Manager positions. Just be sure the total hours are within range so you have someone to manage the program, plan, write grants, and conduct outreach. 2 Landfill operator/waste haulers, laborers, recycling technicians generally share jobs - each community does it differently. You don't need every technical position, just ensure your total staff time is within the normal range. 3 Unnecessary if your tribe's indirect pays for these functions. 23 ------- Chapter 4: How Do I Make A Budget? Back to TOC Chart 2 Ranges and Median Values for Rural Waste Utility Staff Hourly Wages Manager/Planner Positions GAP Coordinator $17 M $22 ~ $32 GAP Assistant $15 ^8 $25 SWM Manager $15 M $25 Operator/Technician Staff Pos tions Landfill Equipment Operator $15 M $23 ~ $35 Landfill Technician/Operator $13 M $20 ~ $35 Waste Hauler/Landfill Technician $13 $19 ~ $24 Recycling Technician/Laborer $15 $19 ~ $24 Temp Landfill Laborers: site cleanup, other occasional projects $10 $14 ~ $16 Mechanic/ Public Works/ Handyman $10 M $15 ~ $20 Total Technical Staff $76 $110 ~ $149 Administration Bookkeeper/Clerk/Payroll $15 M $20 ~ $25 Using Range Charts to estimate your budget is all about comparing your utility with others. Visualize how you want your program to look. Think about your waste situation. How much work effort is it? What do you want it to look like? Can staff do what they need without increasing hours, or is our staff overworked? Do they seem like they are often not occupied with tasks or could they do their tasks more efficiently? Then decrease your hours. Be comfortable using your best guess. The example below is just one out of thousands on how you might decide the right hours and wages for you and your staff. Sit back, talk it over with others, and give it a try! 24 ------- Back to TOC Chapter 4: How Do I Make A Budget? Using Chart 1 and 2 to Calculate Personnel Expenses. GAP staff hours. Let's assume you aren't new and have attended at least one 3-day solid waste training so you know what the health risks are, what the issues are, and the different options for collection and landfill operation. On the very low end, GAP staff spend 3 hours each week on solid waste activities. Their utilities have no problems for them to work on. Or the utility might have problems— but the GAP staff is not who works on them. The high end of 75 hours per week for GAP staff is for large villages, extreme conditions, brand new GAP staff that need to learn everything, etc. There is no "right" number, but small communities who know their issues and how to solve them are likely in the lower range between 3 and 19 hours. Suppose you already do the basics. You present to council, community, and school regularly, and run Flying Cans. But you want to supervise your landfill staff better, and also find funding for a new landfill. Choose closer to 19 hours per week— try 16 hours. You work 12 hours and your assistant works 4 hours a week organizing cans, and conducting outreach. If you make $18 per hour, your cost is: 16 hours x $18/hr x 52 weeks = $14,976 Technical staff. You talk with your technical staff and experts like those in Table 3-1. You decide your landfill situation is better than most and it is mostly under control. You don't have much backhaul since you took care of several battery batches last year. Look at Chart 1. The total technical staff hours range from 9 to 59 hours. You are in a pretty good situation, so 20 hours total for your operator and waste technician each week is a reasonable place to start. If the waste technician collects and unloads wastes for 12 hours each week (two 6-hour days), the operator can easily compact and consolidate in just 4 hours per week, and use 2 hours to alternate each week with inspecting the fence, picking up litter, and conducting equipment maintenance. You worry about having time for them to do an annual e-waste event, and add 5 days of work (40 hours) for both staff: Technician: (12 hrs x 52 weeks) + (40 hrs x 1 week) = 664 hours per year. Look up technician pay ranges from $13 to $35. Select a wage to keep them at their job. Let's say $16/hr. So your technician will cost: 664 hrs x $16/hr = $10,624/yr Operator: 4 hrs x 52 weeks for heavy equipment operation + 2 hrs per week x 52 weeks for maintenance/inspection + 40 hrs x 1 week= 352 hrs/yr Let's pay our operator the average wage of $23/hr: 352 hours x $23 /hr = $8,096/yr Total Personnel = GAP Staff + Technician + Operator = $33,696/yr 25 ------- Chapter 4: How Do I Make A Budget? Back to TOC Want to see how these costs would look in a formal budget? Go to page 32 - we stuck the costs in a budget table so you can see! The rest of the budget is filled by numbers obtained from the other yellow-shaded example boxes further down. So in the end, you can see how a complete budget is built. Estimating Other Category Line Items Using the Range Charts So now you have an estimated Personnel budget for your utility that is fair and keeps your staff in their job. Let's move on to the other line items you need to build your budget. Chart 3 lists the ranges for Fringe, Supplies, Travel, Equipment, Rent and Utilities, Backhaul, and Indirect. An example follows the Table in the yellow shaded box. Data is based primarily on 14 village program budgets throughout the State. A median average value is the point where half of the programs have a smaller value and half of the programs have a larger value. A mean average value is the mathematical middle of the programs. We provide the median value because the program budgets are all different in how they address waste issues and how well they address them. If your program wants to hit at around the middle mark in all budget categories compared with other programs, use the median value as a starting basis. Chart 3 Range and median value of yearly expenses for common budget line items Item Low-end Value of Range and Example Scenario(s) Median Value High End Value and Example Scenario(s) Fringe Fringe Minimal, mostly required taxes like unemployment insurance, SSI. Retirement benefits, health benefits, possibly other perks 14% 23% ~ 45% Travel and Training Travel & Training Total Expense (Airfare, lodging, per diem, incidentals) Operator & technicians gets RALO training every 3 years, Manager goes to ATCEM or AFE or management related training, bookkeepper gets Quickbooks. Total 1 to 2 trips per year SAP staff both go to ATCEM/ AFE and another conference, plus water quality training. Operator & technicians go to RALO, Council goes to AFE or ATCEM, miscellaneous other training. Potential for inappropriate use of funds at this high-end. More travel than needed $3,000 $10,960 ~ $19,000 26 ------- Back to TOC Chapter 4: How Do I Make A Budget? Item Low-end Value of Range and Example Scenario(s) Median Value High End Value and Example Scenario(s) 3- 5 day Alaska Training, per person Achievable for most of AK with exception of Aleutians, and some rarely served villages with complex routing. Federal meals per diem and hotel stay is conference rate or better (or stay at cheaper hotel), advance non-refundable fares. No car rental. PURCHASE EARLY and SHOP AROUND Higher per diem rate policy, complex or remote routing, high- end hotels, non-advance tickets, refundable versus non-refundable tickets, etc. Car rental when one isn't really needed, etc. purchase $1,000 M $2,112 ~ $3,220 Supplies Safety Gear For Landfill Staff Some programs spent $0 which is not recommended. ALWAYS protect your workers. Low-end would be minimal landfill staff hours with new working heavy equipment, little manual tasks that force staff to come into contact with wastes. Hard to spend too much on safety gear, but the high end is typically larger villages with more staff positions. Very dirty jobs can demand more with more wear and tear. $240 $1,000 ~ $5,000 Misc (items under $5,000 e.g. backhaul supplies, tools) Examples - hand tools, litter bags, landfill signs , visqueen, bander Examples - bags of lime for septage,concrete for post shoring, pallet jacks, connexes, pallets $46 M $523 ~ $1,000 Office Supplies (desk, chair, computer, etc.) 1 office staff, small community, furniture and computer treated well, minimum infrastructure, or larger staff and more office equipment but refurbished, older models used (these should be acceptable for a SWM program as long work is productive and ergonomics are safe). 2-3 office staff, reasonably new furnishings and computers adequate for the job OR 1-2 office staff with high-end equipment and furnishings possibly more than is needed to do the job (inappropriate use of funds) $240 $2,400 ~ $3,185 27 ------- Chapter 4: How Do I Make A Budget? Back to TOC Item Low-end Value of Range and Example Scenario(s) Median Value High End Value and Example Scenario(s) Supplies Total (All supplies together) Small population with a small to medium size program, 1 landfill staff position Larger population, more landfill staff positions, and medium to large program $240 $1,200 ~ $8,400 Equipment Fuel Heavy Equipment - Diesel, Gallons Used Small landfill under control Large landfill under some control or medium landfill out of control $30 M $365 ~ $1,114 Heavy Equipment - Diesel -Total Cost $216 * $2,304 ~ $7,798 ATV & Snow/machine - Gasoline - Gallons Used Use is minimal for errands, occasional will call, backhaul, household surveys, etc. Heavy house to house collection, or cart collection with multiple trips to landfill, distant landfill, many errands $60 $^0 $1,040 ATV & Snow/machine - Gasoline -Total Cost $146 $1,468 ~ $7,280 Truck (not a waste collection vehicle) Gasoline, Gal used Small landfill, occasional use by staff for SWM, landfill errands, recyclables transport to airport. Medium to large landfill, comprehensive program with regular truck use for errands, backhaul, supplies, many landfill trips $86 $283 ~ $480 Landfill Truck Gasoline, Total Cost $516 $1,984 ~ $3,451 Equipment Maintenance, Repair and Replacement, Insurance ATV & Snowmachine - Repair & Replacement See description of ATV/ snomachine use min fuel category above. Assumes average care of equipment. See description of ATV/ snomachine fuel use above. Note - misuse of equipment or outside storage increases this cost. A good lube gun is "golden" to keep costs down. 148 $1,020 T $1,500 28 ------- Back to TOC Chapter 4: How Do I Make A Budget? Item Low-end Value of Range and Example Scenario(s) Median Value High End Value and Example Scenario(s) Heavy Equipment - Parts & Maintenance See description of heavy equipment use above. Assumes average care of equipment. Note - Older equipment may have slightly higher maintenance requirements, but parts might be cheaper (if available). See description of heavy equipment use above. Note - misuse of equipment or storing it outside will increase this cost. A good lube gun is worth its weight in gold to keep the parts costs down. $286 $500 ~ $3,000 Insurance for Heavy Equipment (Total) Often insurance policy covers all the Tribe's equipment together, which makes it cheaper. Also, smaller equipment is less costly, and any safety features help. SHOP AROUND. Multiple pieces, larger equipment, no bulk pricing. Shop around. $245 $2,205 ~ $4,164 Office Operation Phone, Fax, Internet Small office, 1 phone, good bundled pricing, proportional share for full Tribal office 2 phones or poor pricing, separate service from rest of Tribal office may also be higher cost. $279 $1,800 ~ $4,560 Utilities (electric & heat) Dependent on fuel prices mostly. Smaller offices might be lower. Dependent on fuel prices mostly. Larger offices might be higher. $240 $2,598 ~ $3,660 Office Space Rent Rent is typically part of the Tribal Building rent, so depends on what share of the building rent is owed and the total rent of building. Rent is typically part of Tribal Building rent. Depends on what share of the building rent is owed and the total rent of building. If separate, high-end rent tends to be larger, newer, or scarcer office spaces. $570 $1,800 ~ $4,200 29 ------- Chapter 4: How Do I Make A Budget? Back to TOC Item Low-end Value of Range and Example Scenario(s) Median Value High End Value and Example Scenario(s) Backhaul Transportation and Vendor Costs (Freight and fees) Maintenance Backhaul of E-Wastes, Batteries, Lights Smaller village, or med- larger village that uses in- kind transport donations Larger village $1,250 $3,361 ~ $8,500 Administration Bookkeeper/Clerk/ Payroll Responsible only for simple bookkeeping/Payroll Responsible for billing, fee collection, bookkeeping for program, and payroll for large community (mandatory household participation) or not highly trained. $720 $1,500 ~ $12,375 The process of using these numbers to estimate the rest of your budget is basically the same as creating your Personnel budget. Follow along in the yellow-shaded example below to get more practice at visualizing your program and estimating where it falls in the range of other programs. After you're finished, or as you go along, see how we place these numbers into the Sample Budget in Table 4-2. What's the next step? Well, if you know any actual costs or quotes and you want your budget more accurate, you can add in these. The next Section discusses how and gives you a number of costs for a range of solid waste items. Using Chart 3 to Build the Rest of Your Budget You are a small community and your landfill staff is moderately experienced. Your administrator says that expenses for solid waste are too high. You want to estimate what an average program would spend. Then you customize that budget to reflect your actual, known costs. Fringe: Obtain your fringe rate from your bookkeeper and multiply that by your personnel total. Be sure your fringe includes workers compensation insurance. Let's use the average 23% on our personnel total salary of $33,696. Fringe = 23% x $33,696 = $7,750 Travel and Training: You haven't been keeping track of travel costs and they seem to always change, so you use the average of $2,112 per trip for the one operator training, two ATCEM, and one AFE trips your staff makes. Travel = $2,112 x 4 = $8,448 Supplies: You are a pretty small village, so you select a cost in the lower half range of Supplies, between $240 and $1,000 for safety gear. If you haven't purchased any for a while and need to restock, $800 is a decent estimate. For miscellaneous supplies like tools and backhaul - you have no idea. So you can go with the median $523. Office supplies - you have what you need, so select the 30 ------- Back to TOC Chapter 4: How Do I Make A Budget? low-end value of $240. Your total supplies add up to $1,563. It's over the median of $1,200, but a lot less than $8,400. So it is reasonable. Fuel: Let's say you have just a dozer. Let's select halfway between the median and low range for gallons used. You're a small program, but don't know enough about your costs yet to budget for the lowest cost. Dozer gallons of fuel used= (median value + low-end value)-^ 2 = (365+30) ^ 2 - 395-^2 = 197.50 gal. or about 198 gal. Your village's diesel costs $6 per gal so your fuel=198 gal x $6/gal = $l,188/year Heavy Equipment Parts and Maintenance: Let's select the halfway point between the lowest cost $286 and the mid-range cost of $500, which is $393/year. Insurance: If costs are about mid-lower range, it would cost $1,225 (halfway between $245 and $2,205) Office Operation: Your office has two phone lines and internet. Each month you pay $75 for internet and $100 for the phone/fax lines. Select $2,100 for phone, internet, and fax ($175 x 12 months). That value fits the range well, so you can move on. For utilities, you heard that the barge might not make it this year and you will have to fly in fuel. So choose at the very high end, utilities = $3,660. For office rent, your Tribe owns the building, so your rent is $0. Backhaul Transportation and Recycling Charges (Freight): You're not at all sure about this one, but since you just started your program and don't think you'll get much to backhaul this year, you choose the lower end = $1,250 Bookkeeping: You must account for the person that processes payroll and tracks your expenses. Let's say they don't have to collect fees or bill. They work for the full Tribe, and mostly on other programs. Select the middle range, $1,500. Total: $7,750+ $8,448 + $1,563 +$1,188 + $393+ 1,225+ $2,100+ $3,660+$0 +$1,250 +$1,500 =$29,077. Table 4-2 incorporates all of these line items plus the personnel costs in the prior example. 31 ------- Chapter 4: How Do I Make A Budget? Back to TOC Table 4-2. Sample Budget Using Yellow Shaded Example Numbers Item Unit Cost Units Quantity Annual Personnel GAP Coordinator/Director presents to community regularly, and runs Flying Cans. Supervising landfill staff, finding funding for a new landfill. $18 hour 624 $11,232 SAP Assistant works 4 hours a week organizing cans, conducting outreach $18 hour 208 $3,744 Solid Waste Technician: Collects and unloads wastes each week, assists operator, annual backhaul e-waste event, for 5 days of work $16 hour 664 $10,624 Operator: compact and consolidate each week, inspects the fence, picks up litter, and conducts equipment maintenance, backhaul and annual e-waste event for 5 days of work $23 hour 352 $8,096 Total Personnel (without fringe) $33,696 Total Fringe, including FICA, workers compensation, benefits 23% $7,750 Travel and Training Rural Landfill Operator Training (operator and technician, alternate years) $2,112 people 2 $2,112 ATCEM & AFE (Coordinator goes to both, Assistant to one) $2,112 3 $7,496 Training & Travel Total $8,448 Supplies Office supplies $240 lump 1 $240 Miscellaneous $523 lump 1 $523 Safety gear for Solid Waste Technicians $800 lump 1 $800 Supplies Total $1,563 Equipment Fuel and Maintenance Equipment Fuel Dozer fuel $6 gallon 198 $1,188 Equipment Maintenance & Equipment Insurance Dozer - Parts & Maintenance (Be sure to read 3.5 on this value!) $393 yearly 1 $393 Insurance $1,225 yearly 1 $1,225 Equipment Fuel and Maintenance Total $2,806 Rent & Utilities Phone, fax, internet Phone & fax $100 month 12 $1,200 Internet $75 month 12 $900 32 ------- Back to TOC Chapter 4: How Do I Make A Budget? Item Unit Cost Units Quantity Annual Public Utilities and Rent Utilities $3,660 year 1 $3,660 Rent $0 year 1 $0 Rent and Utilities Total $5,760 Backhaul Shipping and Vendor Costs Freight and Fees, backhaul $1,250 year 1 $1,250 Total Backhaul Shipping and Vendor Costs $1,250 Indirect Administrative and Overhead Costs Administration (payroll, bookkeeping) $1,500 year 1 $1,500 Total Indirect Overhead Expenses $1,500 Total Annual Expense $62,773 4.4 Customizing your budget In the Range Charts, we provide examples of staff time and wages for programs throughout the State. In designing a more specific budget for your program, estimate as best you can, and then test it out. How you test and what to look for is beyond the scope of this Guide, but here are the types of questions to ask. How is your utility working? Can you cut any personnel hours (including yours)? Do you need more management hours to make sure the landfill staff is working on the tasks that will help community health? Need more administration hours to get your collection rate up? Need more landfill staff hours because they don't have the time to pick up the trash outside the fence? Developing just the right mix of personnel hours for your system and your community is a process, and what is right will change over time. What about the other line items? In Chart 3 above, we provided typical fuel usage and maintenance costs for common waste equipment and vehicles. But there are many different supplies and other needs that might be part of your budget one year, and not the next. Table 4-3 lists costs for many types of waste utility supplies, equipment, and services. See anything that you need? Then add it as a line item in your budget. An example is included in yellow- shade after the Table. Important notes about Table 4-3: 1. The costs listed do not include shipping. Don't forget to call your transport companies to get shipping quotes to include in your budget. 2. The "M" superscript on an item means that it is a maintenance item and the cost will be typically incurred each year. Items without an "M" are things that typically are purchased less frequently. See Section 4.6 on time-averaging those costs, so that you are budgeting enough to pay for them when time comes to replace goods or purchase services. 33 ------- Chapter 4: How Do I Make A Budget? Back to TOC 4.5 Replacement costs and expenses that don't happen every year? Accounting for costs over time is actually quite simple. We will demonstrate the most basic way that assumes you can't make interest from any savings in your bank account. This would be true of any grant funds anyway. Item Cost / Number of years it lasts = Yearly cost The Good news! This formula works for both replacement costs and for averaging an expense. We give you are example of how to calculate these costs on page 41. Always have a replacement cost line item in your budget for equipment that you are unable to finance through a grant. Table 4-3 Costs of Various Solid Waste Supplies and Equipment Note: Costs do not include freight. Vendors listed are those most commonly used by villages and their inclusion is not intended as an endorsement. Item Approximate Cost in 2016 (costs listed here do not include shipping costs) Comments, Where to Purchase, Resources BACKHAUL SUPPLIES AND FEES For more information on these items and vendors, see http://www. zendergroup.org/docs/backhaul_supplies.pdf Totes $400-$550 each, with lids For a list of companies that sell totes, see: http:// www.zendergroup.org/docs/backhaul_supplies.pdf Connex (for storing hazardous wastes or recyclables). $2,500 and up. The price will depend on the shipping companies cost for the Connex. Chances are you can get a free one for your backhaul use from the barge company, so call first. Call your barge company and ask first if they have any you can use in the community or if they can drop one off (for free). If not, ask if there are any connexes in your community for purchase. If there are some, they will give you the identifying numbers on the outside of the connex. You can check them out to see if you'd want to purchase them if they have any available in your community to use, or can drop one off for you to fill. Pallets"1 $5.00-$8.50 each. Some regional airlines have provided communities with free pallets but communities pay the shipping. Please see http://www.zendergroup.org/docs/ backhaul_supplies.pdf for information on how to purchase. Some villages buy their pallets locally from companies that have projects going on (usually for $5 - $10 per pallet). Shrink wrapM $20 for a roll, and $75 for a case of 4 34 ------- Back to TOC Chapter 4: How Do I Make A Budget? Item Approximate Cost in 2016 (costs listed here do not include shipping costs) Comments, Where to Purchase, Resources Polypropylene strapping (for securing wrapped pallets and tying down pallets within a connex) $285 for an 8x8 roll See this factsheet for additional information on how to purchase, http://www.zendergroup.org/ docs/backhaul_supplies.pdf Freon removal equipment About $2,500 See http://www.zendergroup.org/docs/Freon_ removal.pdf ALPAR bags for community litter cleanup"1 $10 for 200 bags from ALPAR Contact Mary Fisher at ALPAR, 907-644-7968 alpar@gci.net Banding kits Banding machine: $375 See this factsheet for additional information on how to purchase, http://www.zendergroup.org/ docs/backhaul_supplies.pdf Steel 3/4" banding: $130 for a 2,000 foot roll. Tensioner: $210 Sealer: $70 Seals: $80 for a box of 2,500 Cutters: $60 Total for all listed above = $875 for the kit. Lead Acid Battery supplies"1 Plasti-dip spray (for insulating Lead Acid Battery terminals): $11 See this factsheet for additional information on how to purchase, http://www.zendergroup.org/ docs/backhaul_supplies.pdf Spray foam (for filling cracks/ holes in broken batteries): $10 Bag of vermiculite (for neutralizing battery acid in a tote): $65 per bag Full Battery Acid Spill Kit $175 Kit items can be purchased separately from a number of vendors and combined for a spill kit. Some vendors sell assembled kits. See backhaul supplies factsheet for item list and vendors, http://www.zendergroup.org/docs/backhaul_ supplies.pdf Field Mercury Spill Kit $63 Kit items can be purchased separately from a number of vendors and combined for a spill kit. Some vendors sell assembled kits. See backhaul supplies factsheet for item list and vendors, http://www.zendergroup.org/docs/backhaul_ supplies.pdf 35 ------- Chapter 4: How Do I Make A Budget? Back to TOC Item Approximate Cost in 2016 (costs listed here do not include shipping costs) Comments, Where to Purchase, Resources Absorbent pads for spills Just Oil Pads - white pads (15x19): $125 For more information see http://www.zendergroup. org/docs/Safety_gear.pdf Universal Absorbent Pads, 100 count (15"x 19"): $125 Pallet Jack $450 for a pallet jack that can lift up to 5,500 lbs See this factsheet for additional information on how to purchase, http://www.zendergroup.org/ docs/backhaul_supplies.pdf $2,700 for a pallet jack with a built in scale that can lift up to 5,000 lbs Boxes for shipping lights"1 Available free from your Alaska recycler See this factsheet for additional information on how to obtain, http://www.zendergroup.org/docs/ backhaul_supplies.pdf Tools and supplies for preparing vehicles for backhaul(cars, A TVs, sno-go's, etc) • Punches (3/16" Steel): $35 In the summer of 2012, Hooper Bay prepared a large amount of scrap metal for backhauling. All of the supplies and equipment they needed for the preparation are shown in the invoice at this link: www.zendergroup.org/docs/scrap_metal_ supplies.pdf You can view this invoice for an exact list of equipment purchased, and the amounts and prices of each • Brass Punches (for Fuel Tanks): $70 • 2-3 lb sledge Drilling hammers: $28 • Sawzall or Hackzall Kit (battery operated): $42 Extra 18 volt Li-Ion Battery: $140 • Sawzall Blades - 6", 12-18 TPI (5-packs): $35 • Hand Pumps for removing Fluids: $21 • Extra Hose (3/4", 5/8", 1/2") 3 ft lengths": $42 • Jack Stands (3-Ton, 2-pack): $53 • 3-Ton Floor Jack: $350 • Diagonal Cutters (Dikes) - 7-8 inch: $35 • Steel Drain Pans: $13 • Plastic Funnels: $9 • 5-galIon Buckets w/screw top lids: $7 • Hand Scrub/wipes (self-cleanup): $35 • Socket Set-148 piece-both Metric and American: $145 • 4-way Tire Iron: $25 36 ------- Back to TOC Chapter 4: How Do I Make A Budget? Item Approximate Cost in 2016 (costs listed here do not include shipping costs) Comments, Where to Purchase, Resources Backhaul shipping costsM Transportation costs vary throughout the state. Contact your local barge or air company for quotes. If you are shipping by barge, you can ask your barge company for a quote for shipping a 20 container - they will usually give you a minimum weight price which means that you can fill the connex with as many materials as you have for the set price. A good placeholder cost would be: $6,000 Tip: It doesn't hurt to ask if the barge company can provide any free or reduced cost transportation. Many communities have received free shipping or additional connex shipping for free, or reduced cost shipping just by asking. If you are shipping by plane, ask the air companies for a similar donation, or reduced rate, or if you have a hub organization that you work with, ask if they have a lower negotiated rate. Safety gear Average costs for safety gear: For more information about safety gear and companies that sell it, go to: http://www. zendergroup.org/docs/Safety_gear.pdf Neoprene gloves: $ 11/pair Cut resistant work gloves: $21/pair Emergency medical bag: $90 Field first aid kit: $35 Nylon apron: $22 each Anti-fog goggles: $3-$12 each Ear plugs (box of 200): $46 Tyvek suit: $7 each Half mask respirator: $26 each P-100 particulate cartridge: $9 each Recycling feesM Call the recycling company that you are shipping to. Everyone has different pricing and different materials they will accept. As an estimate, 2016 recycling fees are listed here: See this document for a list of other recycling companies in Alaska and Seattle area http://www. zendergroup.org/docs/recycling_buyback.pdf CRT monitors: $18 each LCD TV's & monitors: $15 each All electronics: $0.20/lb Can't find what you are looking for? Contact Zender Environmental or any of the resources listed on page 5. CRT TV's: $10-$50each Refrigerators: $25 each Appliances: $10 each Lead acid batteries: no charge Mixed batteries: $3.50/lb Fluorescent bulb tubes: $ 1.14/lb Mercury devices: $ 15/lb To recycle used tires, estimate tires for $150 per 2,000 pounds of tires 37 ------- Chapter 4: How Do I Make A Budget? Back to TOC Item Approximate Cost in 2016 (costs listed here do not include shipping costs) Comments, Where to Purchase, Resources RECYCLING EQUIPMENT Recycling baler Cost depends on the type and size of baler purchased but range from $10,000-$15,000. For more information about recycling balers and companies that sell them, go to: http://www. zendergroup.org/docs/baler_recyc.pdf Recycling bins Cost depends on the type and size of bins/containers purchased. For more information about recycling bins/ containers and companies that sell them, go to: http://www.zendergroup.org/docs/Recycling bins, pdf WOTEC (used oil blender) $24,000-$54,000 depending on the size. For more information about WOTEC's, go to: http://www.zendergroup.org/docs/WOTEC print, pdf Used oil burner $8,000-$12,000 depending on the size and model For more information about used oil burners and companies that sell them, go to: http://www. zendergroup.org/docs/oil_burners_print.pdf Antifreeze recycling unit Smaller units cost between $1,500 and $3,000. Note that on an annual basis you will also need to purchase coolant additives to add to the recycled antifreeze as well as filters, so an annual amount to add to your budget might be about $300 per 80 gallons of antifreeze recycled, or $3.75/gal. For more information about antifreeze recyclers and companies that sell them, go to: http://www. zendergroup.org/docs/Antifreeze Recycling print, pdf Drum crusher Costs vary depending on type and size but can range from $10,000- $16,000. For more information about drum crushers and companies that sell them, go to: http://www. zendergroup.org/docs/drums.pdf Glass crushers or palletizers Costs vary depending on type and size. $11,000 for a medium sized unit (call to update) For more information about glass crushers and companies that sell them, go to: http://www. zendergroup.org/docs/Glass_Crushers.pdf LANDFILL EQUIPMENT Fencing Cost of fencing varies too much to give an average estimate (depends on how much is needed, the layout, the terrain etc.). See the document to the right for tips on getting quotes for fencing. For tips on getting quotes for fencing and fencing company contact information, go to: http://www. zendergroup.org/docs/fencing.pdf 38 ------- Back to TOC Chapter 4: How Do I Make A Budget? Item Approximate Cost in 2016 (costs listed here do not include shipping costs) Comments, Where to Purchase, Resources Garage for heavy equipment See line item for connexes. Connexes can store equipment. A skid steer can fit in a regular 20' connex. For bigger equipment, some communities have stacked connexes and joined them together, or built lean-tos or roofs on top. You can also purchase Fabric Structure buildings to store equipment. Search the internet for Fabric Structures for Equipment Storage and you will find companies and their pricing for these types of structures. Landfill Signs Cost depends on the size of the sign and its properties. Costs of a basic 4x4 metal sign with posts start at about $600 per sign. For tips on getting quotes for landfill signs and companies that sell them, go to: http://www. zendergroup.org/docs/lf_signs.pdf Burnbox Skid mounted Burn Unit for $35,000 and a trailer mounted Burn Unit for $32,000 For more information about burnboxes and companies that sell them, go to: http://www. zendergroup.org/burnbox.html Heavy Equipment for the landfill For an exact quote you will need to call equipment companies but average costs are: Ted Jacobson from EPA is a great, free resource for information about landfill equipment (researching, purchasing, maintaining, etc.). Give him a call or email at 907-865-7363 tjacobson© ruralcap.com Skid steer New skid steer with and auxiliary hydraulics and tracks is ~$52,000, using the government G5A rate that tribes are eligible for (see www.gsa.gov) Used:~$40,000 It is recommended to get one that has auxiliary hydraulics hooked up on the mast and one that has solid rubber tires, or tracks (tracks are preferred). Below are some examples of companies that sell heavy equipment. Used equipment can be a good option and can save you a lot of money. When looking for used equipment, contact companies that sell AND rent heavy equipment (companies that rent equipment usually have high maintenance standards, so the used equipment they sell are generally in good condition). Fall is often a good time to buy as rented equipment is back from the field and companies are anxious to get rid of it. Setting the best price is a matter of waiting for just for the right piece to make its way from Lower-48 distributors or Southcentral construction projects. Dozer Cost of a user dozer that is sized smaller than a D5 or JD450 and has around 4,000-10,000 hours on it ranges from $60,000-$80,000. Call equipment companies for a more exact quote. 39 ------- Chapter 4: How Do I Make A Budget? Back to TOC Item Approximate Cost in 2016 (costs listed here do not include shipping costs) Comments, Where to Purchase, Resources COLLECTION EQUIPMENT Trash carts A 4x8 trash haul trailer costs $2,900 to $3,500 See this document for more information about trash collection carts and companies that sell them http://www.zendergroup.org/docs/collection carts, pdf A stationary trash bin costs about $1,950 Dumpsters Costs of dumpsters vary too much to give an average estimate (depends on the type of dumpsters, size, etc). See the document to the right for the types of dumpsters available and companies that sell them. See this document for tips on getting quotes for dumpsters and dumpster company contact information, http://www.zendergroup.org/docs/ Dumpsters.pdf TRAINING HAZWOPER Training There are several companies in Anchorage that provide HAZWOPER training (both in Anchorage and on-site). See document to the right for more information. See this document for information about HAZWOPER training and companies that provide training http://www.zendergroup.org/docs/ HAZWOPER.pdf Freon Removal Training See document to the right for a list of companies that provide Freon removal training both on-site and in Anchorage. Call for quotes. See this document for information about Freon removal and training and companies that provide training http://www.zendergroup.org/docs/Freon_ removal.pdf M An "M" superscript denotes that the item is typically a maintenance item, and the cost is typically incurred each year. 40 ------- Back to TOC Chapter 4: How Do I Make A Budget? Customizing Your Budget Example Let's say you've built your budget using all median values in the Range Charts. But 1) You want to be sure you have all the supplies your program needs for backhaul, 2) You realize that you need a pallet jack, and 3) Your used oil burner needs replacing in 5 years. Leave the other categories the way they are and refine your Supplies and Equipment Repair, Maintenance, and Insurance categories. 1) Look at the list of backhaul supplies on pages 34-36 and add up all of the item costs. Let's say you have lots of vermiculite and all the banding supplies you'll need for a while. But you need more plastic wrap, and insulator spray and foam for lead acid batteries. Also, you need to purchase a mercury spill kit. So, for this year you'll add those line items under Miscellaneous Supplies, along with any other items you might have, like ALPAR bags or a hammer and drill. Let's assume that this is all you need: Miscellaneous Supplies Plasti-dip spray: $11 Spray foam: $10 Polypropylene strapping: $285 Mercury Spill kit: $63 Total: $369 The total $369 is different from the $523 that is listed as median for the Misc. Supplies in Chart 3. If you start tracking your budgets now, in a few years you will know your own average Supplies cost and can use that in your future budgets. 2) Add the $2,700 pallet jack cost under the Supplies category. The range of Supplies costs does not include larger one-time purchases such as pallet jacks. The Supplies category cost in Chart 3 only accounts for items that are generally purchased each year. For most grants and budgets, items under $5,000 are still considered supplies. If they are in continued need after their lifespan is up, they need to be replaced. If you think you need to save up each year to replace a supply, then add a replacement cost every year after the purchase year. 3) Add a repair & replacement fund for the used oil burner. You should have made one when you purchased the burner, but it is never too late! To calculate the annual cost for your repair and replacement fund, divide the cost of the burner (see Table 4-3, page 38) by how soon you'll need to replace it (5 years in this case). ($10,000 average burner cost + $1,000 freight estimate) 5 years = $2,200. 41 ------- Chapter 4: How Do I Make A Budget? Back to TOC So remember Table 4-2, the sample budget? Using the yellow shaded numbers from the budget customization example, your Supplies and Equipment categories now look like this: Item Unit Cost Units Quantity Annual Cost Supplies Office supplies $240 lump 1 $240 Miscellaneous: Plastic strap, insulator spray, foam for lead acid batteries, mercury spill kit $369 lump 1 $369 Safety gear for Solid Waste Technicians $800 lump 1 $800 Pallet jack (this year only) $2,700 Supplies Total $4,109 Equipment Fuel, Repair and Replacement, Insurance Equipment Fuel Dozer fuel $6 gallon 198 $1,188 Equipment Maintenance & Equipment Insurance Used oil burner replacement $2,200 lump 1 $2,200 Heavy Equipment - Parts & Maintenance (see Section 4.5) $500 year ly 1 $1,300 Insurance $1,225 year ly 1 $1,225 Equipment Fuel and Maintenance Total $5,913 Okay, let's continue with Section 4.5. We included a replacement cost in the yellow shaded example on page 41, but in case you skipped that and are just reading the main text right now, here is what we are talking about. Replacement Cost Example: You purchase an A TV for $12,000 in Year 2016 dollars. It lasts for 5 years before it needs to be replaced. You will plan to be using your GAP grant by then to work on your Indoor Air Program, so you need to cover the cost through your utility revenue. Your yearly replacement cost is: $12,000 / 5 years = $2,400 Expense Example: A backhaul every 2 years costs $5,000. Your annual backhaul costs are: $5,000 / 2 years = $2,500 For heavy equipment, Tribes and cities usually get those from grant monies. They are really expensive to purchase, and would add a substantial amount of repair and replacement costs to your annual budget. There is varying advice on this matter. The bottom line, it never hurts to add a replacement fund for your heavy equipment. We recommend you do add it. Your user fees and other revenue might not be able to cover it, but at least you can make saving for a new dozer a goal. 4.6 What if I share my equipment or staff or office with another program? Sharing items and staff with other programs and projects is a great idea for our small communities. It helps reduce the cost. It is common to share the dozer with a construction 42 ------- Back to TOC Chapter 4; How Do I Make A Budget? project or the water utility. Our waste utilities benefit because we can share the costs of insurance and repair. If we share the dozer with the City or an outside project, we can even earn revenue to pay for the program. It is common to share the payroll clerk with every other Tribal program. Otherwise the Tribe needs to hire ten people for 2 hours a week and train all of them in bookkeeping. Sometimes referred to as "proportional" or "allocated" costs, shared costs must be calculated. The good news? It is easy to do. 1. Find out the total cost of the item. 2. Determine or estimate the percent of time you use the item for solid waste. 3. Multiply these two numbers together. Shared Costs Example 1. You share your dozer with the City water utility. They let you borrow it for 4 hours each week. You find out that they use the dozer an average of 416 hours each year for their construction work. That is an average of 8 hours each week. It costs the City $3,000 to insure and maintain the dozer. What is the your shared cost for the dozer? 1. The total cost is $3,000. 2. The total time the dozer is used is 4 hours (solid waste) + 8 hours (City) per week, or 12 hours each week. The percent of time the dozer is used is: 4 hours / 12 hours = 1/3 or 33% 3. The solid waste cost is 33% of $3,000 = $1,000 Example 2. You share your bookkeeper with the rest of the Tribal programs. She works fulltime - 40 hours each week. She makes $32,000 each year. You ask her how much time she spends processing the checks for your solid waste time, other solid waste staff time, and tracking expenses in Quickbooks. She tells you about 4 hours each week. 1. The total cost is $32,000. 2. The total percent time is 4 hours / 40 hours = 10% 3. The solid waste cost is 10% of $32,000 = $3,200 fi+uke«K|«^ ~ I "Do throw your trash away, think about what we are provided from the land." Youth to Work Group, Tununak, 8th Grade 43 ------- Chapter 4: How Do I Make A Budget? Back to TOC Even if the Tribe doesn't pay their share of the costs, it is important to include the cost in your program budget. As a planner/manager you need to know the full costs of your program. If the City stops loaning their dozer and starts charging, you will be prepared. Also, in applying for solid waste grants, you need to show the full program cost. 4.7 How do I update my budget and costs? Costs usually change over time (mostly they go up, but sometimes down). In the Range Charts and Table 4-2, we provide cost information that reflects the year we wrote this Guide - 2016. If you are reading this Guide past July 2017, and you want a rough estimate for any budget item increase, you can use the change in the Anchorage Consumer Product Index (CPI)1. To calculate this, the Alaska Department of Labor has a great site. Go to: http://live.laborstats.alaska.gov/cpi/calc.cfm You will see something like the following figure. Note, because the page updates each year, when you look at this page in 2017, the button will say "Get 2017 value" and the green shade will say "Anchorage 2017 value". On the site, simply enter 2016 in the blank white box as the year you want to compare, and the Guide cost you want to update as the "$ value". Click on the "Get value" button. Your cost will appear in the green shaded box. Use the Anchorage value, not the U.S. value. Consumer Price Index - Inflation and Deflation Calculators Inflation Calculator for Anchorage and the U.S. Find out what your prior year's dollar values were equivalent to in 2016 Enter the year you want to compare Enter the $ value Get 2016 value Anchorage 2016 value U.S. 2016 value Looking for more accuracy in your updating? Read on! Wages: Wages in our villages depend more on local conditions than the CPI. That is because there are only so many jobs and so many people to fill them. In updating the wages in Chart 2, be aware that you should always just choose the wage that will hire and retain the right worker. Applying the CPI to the salary ranges might make them more accurate, but be aware that it might not. How much have wages in your community gone up in the past 5 or 10 years? In most villages, it is not nearly as much as the CPI. Transportation, Travel, Utilities, and Fuel: In rural Alaska, airfares, shipping costs, electricity, and heat are tied to fuel prices. If you are reading this Guide after July 2017, and you want a more exact update, look up the most recent average fuel price here: https://www.commerce.alaska.gov/ web/Portals/4/pub/Heating_Fuel_Prices_by_Region_2005-2016_Source_DCRA.xlsx and calculate the percent change from the 2016 January price of $4.71. The most recent average price will be at the far right end of row 7. Let's say it is $5.00. To calculate the percent change: (5.00 - 4.71) * 4.71 = 0.062 (this is a 6.2% increase) Apply this percentage to your fuel cost. For example, in Chart 3, page 29, the low end cost for utilities is $240. Simply multiply by 1.062: $240 x 1.062 =$254.88, or rounded up, $255. 44 ------- Back to TOC Chapter 4; How Do I Make A Budget? 1. The CPI isn't provided for villages, and since most goods and services are purchased there, this CPI is best. 4.8 Congratulations!! You've completed the budget calculations Chapter. Hopefully, you have a pretty good sense of what it takes to make a budget. The next Chapter provides some critical information related to the budget decisions you make. After that, you'll be armed with everything you need to build a budget that works for your community. Rebekah Oquilluk, Teller, Grade 7, Age 12 45 ------- Chapter 5: Budgeting Considerations Back to TOC 5 Budgeting Considerations, A Happy Operator, and the Top Ten Tips to Improve Your Landfill!! Keeping within a budget is hard, whether it's for your family or your solid waste utility. This Chapter gives you some budgeting tips. We'll discuss how important your landfill staff are, and how to make a budget that supports them. We'll conclude with a summary list of everything we learned from reviewing solid waste budgets throughout Alaska. 5.1 Training and experience are worth their weight in berries. In analyzing 14 village waste utility budgets, we found that wage levels don't depend on what region you're from, they depend on your community. It's up to you decide what wage will retain a good operator/technician in your community. Why be concerned about keeping them in their job? We did find that Utilities with high Waste Index scores had experienced and trained operators and/ or technicians. What does that mean? Don't make the mistake of skimping on operator training. Utilities with experienced and trained staff have the best operated landfills. A good landfill staff protects your community and lands from the effects of landfill contaminants. What makes a trained and experienced landfill staff? You can have a trained staff by sending them to the Rural Alaska Landfill Operator's course. As your utility develops, send them to other trainings that can help them with backhaul, reuse sheds, and monitoring for any landfill contamination. See Table 3-1 for training contacts. It is critical to have trained staff, but why do you need landfill staff with experience? Because training won't cover all the situations that your operator and technicians will face. They also need experience in what works and what doesn't for your utility and community. Experience is critical. But they can't get experience if they quit. It is important for the staff to know how to do their job, and for them to show up at work!! You'll need to budget enough money to fairly compensate them for their work. You need experienced staff. Be sure to offer your landfill and waste collection staff a wage that will keep a good worker working for your community. If your operator or technicians quit because of low-wages, it may take weeks or months to find someone to replace them. Meantime, your landfill may become a real public health threat. 5.2 Motivation is also worth a lot of berries. What else does the budget have to do with good staff? Training and experience mean staff know how to do their job. Remember our discussion about effectiveness and efficiency? Knowing how to do their job means they can be effective. Motivation is something that makes them efficient. If staff are motivated, they will be efficient. They will work hard to get a lot done in the time they have. How do you motivate them? Consider an incentive for operators and technicians that improves your utility's ability to protect public health. Maybe you can budget enough money to give them a raise in their wages. 46 ------- Back to TOC Chapter 5: Budgeting Considerations Budgeting means making tradeoffs to accomplish your priority goals. If giving your technical staff a higher wage to keep them— or enough hours to properly do their job— means cutting the budget somewhere else, do it. There are lots of ways. • Purchase used and smaller equipment instead of new and larger-than-you-need. • Cut out a conference trip for Council and/or GAP staff or other travel that is not truly critical. • Decrease GAP solid waste time. Get a volunteer to do spring cleanup or school carnival, write a shorter plan, purchase a refurbished instead of new computer, make do with an older A TV, and look at other innovative ways to save money in your utility program. You may not need to cut your budget. You save money by not training someone new. You save a lot of money by having someone who can do their job in less time. When we looked at Landfill scores and operator time, it was very clear that in Alaska villages: A good operator can do a great job with just a few hours per week. An unmotivated or untrained operator can do a lousy job with a full 40 hours. And if your budget doesn't allow a raise to reward your staff, you can throw a party, give out gift cards, or the store can donate a new net. Or what about declaring a community pot luck in honor of the staff? All of these things can help to motivate and retain staff without costing a lot. How do I know if my staff is improving the landfill and protecting health? When do you give that reward to staff? We suggest using the Waste Index for at least one evaluation tool. In general, the better score you have, the more your solid waste health risks are reduced. You can select a category(ies) that most improves your landfill's ability to protect public health. When you or your staff attain a "5", or even move up one point, it's community potluck time! The actions listed in the Waste Index that landfill staff can take to most reduce community risks are listed on the next page. The bottom line is that the number of hours and the kind of work you have for your utility staff affects your landfill performance as a public health utility, AND it affects your budget bottom line. Your Personnel structure is the most important decision you'll make when developing a budget. So take your time, ask questions, discuss your options with experts, and don't be afraid to adjust your decisions once you test them out. Top Waste Index Categories that your Operator and Technicians can work on so that your personnel budget is better at protecting community health: Access Control - Controlling who goes to the site and where they can access. Burn Management - Control when you burn, what you burn, and where the smoke goes. See Burning Tips at http://www.zendergroup.org/burning.html Collection Program - Keep people out of the landfill so they don't come in contact with wastes and they don't discard or burn wastes improperly. See collection resources at http://www.zendergroup. org/collection.html Operator Training - A knowledgeable operator knows how to manage the landfill safely. See Operator resources at http://www.zendergroup.org/operator.html 47 ------- Back to TOC Separate Salvage Area - So that residents aren't in contact with hazardous or disease transmitting waste Working Face- Minimizing the active waste disposal area in the site Special Wastes - Keep harmful wastes like lead acid batteries, used oil, household hazardous waste, electronic wastes, septage, and animal carcasses stored or discarded properly. Backhaul Program - Don't let the landfill become a hazardous waste storage area - an accident is bound to happen. Backhaul out hazardous wastes. Scrap, cans, and plastics are an eyesore but can remain at your landfill until your priority issues are over. See backhaul resources at http://www.zendergroup.org/backhaul.html 5.3 Other cost considerations There are many ways to lower costs for your waste utility. Which one is best for you depends on your situation. Think it through, ask your community, and consider asking a solid waste expert in the region or state. They are familiar with the different types of programs, ways to cut costs, and what actions most safeguard community health. The Figure below lists some example cost factors that don't affect how well your program protects health. If you want a lower cost utility, adopt more left hand side features. Figure 4-1 Some Cost Factors in Solid Waste Programs that Can Be Changed without Affecting Community Health Protection • Staff hours limited to what is useful in reducing risks • Used/refurbished/smaller equipment • Older office equipment and computers • Travel only for absolute needed reasons, like operator training • Less time spent on programs that reduce non-harmful wastes • Motivated staff A • Full-time staff with time to work on non- waste related duties. • Large fuel guzzling equipment just because grant money was available to get it bigger than needed. • Cutting edge office, all the bells and whistles that that aren't needed in a computer, desk, etc. • Per diem that pays more than the actual cost (staff don't need to make money when traveling). • Working on whatever program happens to be next on the list, not on what will make progress • Traveling to conferences that don't help improve the waste situation. 48 ------- Back to TOC Chapter 5: Budgeting Considerations 5.4 The top ten tips to improve your landfill What did we learn about landfills in writing this Guide? A lot. We want to be sure that we share it. The actions and policies that we recommend are based on the extensive, long talks we did with our 14 village volunteers, their waste index scores and other village scores, and additional discussions with regional experts to verify regional situations. You will be serving your Tribe very well if you adopt these tips and create a budget that supports them. It might take a few years to get there completely. But even if we struggle with how much money to spend on a dozer or staff wages or supplies, we always know how valuable our community and lands are. Priceless. 5.5 Ready to build your own waste utility budget? After you take a look at our ten tips on the next page, you've read through the entire Guide!! Now it is time to build a budget that fits your program. Think about what works with your program now, and what you want your program to do in the future. If you are looking for grant monies to change your operations, you'll need to have both current and future budgets in your proposal. Chapter 6 gives six examples of what your completed budget can look like. Top Ten Tips to Improve your Landfill!! 10. You can have a great landfill even if your community is poor. We found communities with high poverty levels and great waste utilities, and communities with relatively low poverty levels and "bad" utilities. 9. A landfill doesn't maintain itself, so you need some staff time and equipment. That means that, in general, your program can get better with more money and even small communities need to spend something to protect their people and lands. 8. Larger communities might need more work to get a good landfill. Larger communities tend to have worse landfill scores. After all, there are a lot more people discarding wastes. So there are more wastes to manage and more community outreach is needed. 7. How much you spend on GAP staff might not matter. There isn't a clear connection between how much GAP staff time is devoted to solid waste and how good a landfill and waste programs is. But if you work hard on improving specific issues with your landfill that protect community health, then your time does matter. 6. How much time your operator and waste technician spend at their jobs might not matter. Some villages had low hours for their staff but had very high landfill scores. Others employed several staff full time and still had a bad score. BUT some things do count: 5. The importance the community places on your program matters. Do they treat it like a utility or like a dump? 49 ------- Chapter 6: What Does A Finished Budget Look Like? Back to TOC 4. Restricting access to the landfill is an effective way to improve it. Communities that restrict access to their landfills have better DEC Waste Index scores. 3. A good operator makes a good landfill. Your landfill operator and waste technician's ability to perform his/her job at a high level is one of the most important aspects of your solid waste program. 2. What the community wants is important. If your utility doesn't accomplish the community's goals and address your community's situation, then you are unlikely to get their support or money. Focus on community participation/involvement. 1. You can make a difference. What you as the planner/manager/outreach staff do at your job matters. Prioritizing your landfill activities helps keep people safe. Depending on your waste situation, you might need to work fulltime, or part-time, but you must prioritize to make progress. 6 What Does a Finished Budget Look Like? Six examples of actual solid waste budgets from Alaska communities with Waste Indexes of 68% or higher are provided below. The ID corresponds to Table 4-1. Remember, your budget will be different. This layout is one example of how to display your budget. But also budgets don't need to look this detailed - just the item and annual costs can be fine. There is a blank budget on page 58 to copy and use over. Prefer to use an electronic budget template? We have a programmed Excel version at: https://www.epa.gov/tribal/solid-waste-program-budgeting-alaska-tribal-communities. Village ID #11, in Inupiaq Region, Population 294 Item Unit Cost Units Quantity Annual Cost Personnel Landfill Laborer: The laborer collects solid waste from homes three times a week along with conducting landfill maintenance activities. $15 hour 312 $4,680 Laborers/Temporary Hires: Conduct solid waste activities as needed. $15 hour 360 $5,400 IGAP Environmental Coordinator: Solid waste administration/oversight is performed by the Coordinator and she also handles recycling and backhaul. ~$20 hour 1300 $25,922 IGAP Environmental Assistant: Assists with recycling and trash collection. Solid waste work is 60% of her time which is reflected here. ~$18 hour 1300 $23,231 Total Payroll (without fringe) $59,233 Fringe, including FICA, Workers Compensation, benefits 24% $14,216 Personnel Total $73,449 Travel and Training RALO or hazwoper training for Landfill Tech $3,220 person 1 $3,220 AFE $1,610 person 2 $3,220 ATCEM $1,610 person 2 $3,220 50 ------- Back to TOC Chapter 6: What Does A Finished Budget Look Like? Village ID #11, in Inupiaq Region, Population 294 Item Unit Cost Units Quantity Annual Cost Regional Conference in Nome $1,610 person 2 $3,220 Environmental Advisory Committee $300 person 6 $1,800 Training & Travel Total $14,680 Supplies PPE, Office and Program Supplies $1,050 annual costs $1,050 Postage/Mailing $46 annual costs $46 Supplies Total $1,096 Equipment Fuel, Maintenance, and Insurance ATV & Snowmachine - Gasoline $6.25 gallon 300 $1,875 ATV & Snowmachine - Parts & Maintenance $148 annual costs $148 Equipment Fuel, Maintenance, and Insurance Total $2,023 Rent & Utilities Internet Services $50 month 12 $600 Heating Fuel $300 month 12 $3,600 Rent and Utilities Total $4,200 Backhaul Shipping and Vendor Costs Backhaul - Supplies, Transport Costs, etc. $8,500 annual costs $8,500 Backhaul Shipping and Vendor Costs $8,500 Additional Administrative and Overhead Costs Administration (payroll, bookkeeping, supervision, etc.) $25 hour 84 $2,100 Total Additional Administrative & Overhead Expenses $2,100 Total Annual 0 & M Expense $106,048 Village ID #13, in Inupiaq Region, Population 207 Item Unit Cost Units Quantity Annual Cost Personnel City Landfill Operator / Waste Technician: A Technician works 8-16 hrs/ week collecting trash, and separating out burnables and haz. waste. He maintains the landfill, covers and consolidates waste and uses a cat tractor. $35 hour 328 $11,480 City Landfill Tech Backup: This person works minimal hrs/yr assisting the main If tech with the same duties. $30 hour 20 $600 IGAP Environmental Coordinator: Solid waste work includes recycling and backhaul (collection, preparation, shipping out etc.), annual spring cleanup, biannual river cleanup $30 hour 234 $7,020 IGAP Environmental Assistant: Duties similar to Env Coordinator above $25 hour 234 $5,850 Total Payroll (without fringe) $24,950 51 ------- Chapter 6: What Does A Finished Budget Look Like? Back to TOC Village ID #13, in Inupiaq Region, Population 207 Item Unit Cost Units Quantity Annual Cost Fringe, inc. FICA, Workers Compensation, benefits 14% $3,493 Annual Insurance for the City LF Tech to operate equipment & perform duties $245 annual $245 Personnel Total $28,688 Travel and Training ATCEM $3,220 person 2 $6,440 LF Tech is FiALO trained (thus far receives free training from Kawerak) $0 person 1 $0 Regional solid waste training for IGAP coordinator and assistant $500 person 2 $1,000 Training & Travel Total $7,440 Supplies PPE for Solid Waste Technicians (gloves, Tyvek) and backhaul supplies such as shrink wrap and other packaging materials (through IGAP) $500 year 1 $500 PPE for Solid Waste Technicians (gloves, boots, masks) (through City) $700 year 1 $700 Supplies Total $1,200 Equipment Fuel, Maintenance, and Insurance Heavy Equipment - Fuel for Cat Tractor (paid by City) $4.80 gallon 480 $2,304 ATV fuel for solid waste related activities (through IGAP) $900 year 1 $900 ATV fuel for recycling and backhaul specific activities (through IGAP) $450 year 1 $450 Heavy Equipment - Parts & Maintenance $350 annual $350 Equipment Fuel, Maintenance, and Insurance Total $4,004 Rent & Utilities Phone 15.75 month 12 189 Internet 7.5 month 12 90 Tribal Utilities 75 month 12 900 Rent and Utilities Total $1,179 Backhaul Shipping and Vendor Costs Backhaul Shipping and Vendor Costs $0 Additional Administrative and Overhead Costs Administration (payroll, bookkeeping, supervision, etc.) $1,500 annual costs $1,500 Total Additional Administrative & Overhead Expenses $1,500 Total Annual 0 & M Expense $44,011 52 ------- Back to TOC Chapter 6: What Does A Finished Budget Look Like? Village ID #8, in Central Yup'ik Region, Population 464 Item Unit Cost Units Quantity Annual Cost Personnel Landfill Technician: A Technician works 5 hrs/day, 5 days/week He keeps the landfill clean and organized, separates out non-burnables from the wastestream, and loads and operates the burnbox. He operates the heavy equipment. He collects trash each week from bins around the community $19.25 hour 1300 $25,025 Laborers: A few weeks a year, laborers are used to help the landfill technician cleanup in and around the landfill and fix fencing. ~$16 hour 160 $2,637 IGAP Environmental Coordinator: Solid waste administration/oversight is performed by the Coordinator and she also handles recycling and backhaul. Solid waste work is 60% of her time which is reflected here. $19.25 hour 936 $18,018 IGAP Environmental Assistant: Assists with recycling and trash collection. Solid waste work is 60% of her time which is reflected here. $16.75 hour 936 $15,678 Total Payroll (without fringe) $61,358 Fringe, inc. FICA, Workers Compensation, benefits 21% $12,885 Personnel Total $74,243 Travel and Training Ralo or hazwoper training for Landfill Tech $2,173 person 1 $2,173 AFE $2,965 person 2 $5,930 ATCEM $2,173 person 2 $4,346 Quickbooks training for accountant $2,173 person 1 $2,173 Training & Travel Total $14,622 Supplies PPE for Solid Waste Technicians (gloves, boots, masks, and also trash bags) $500 year 1 $500 Supplies Total $500 Equipment Fuel and Maintenance Equipment Fuel ATV & Snowmachine - Gasoline $5.00 gallon 240 $1,200 Heavy Equipment - Diesel $5.00 gallon 960 $4,800 Equipment Maintenance & Equipment Insurance ATV & Snowmachine - Parts & Maintenance $350 annual costs $350 Equipment Fuel and Maintenance Total $6,350 Rent & Utilities 53 ------- Back to TOC Village ID #8, in Central Yup'ik Region, Population 464 Item Unit Cost Units Quantity Annual Cost Phone Service $33 month 12 $396 Utilities $150 month 12 $1,800 Internet Services $39 month 12 $468 Rent and Utilities Total $2,664 Backhaul Shipping and Vendor Costs Backhaul of batteries to Bethel and a Connex to Seattle (every other year) $2,300 load 1 $2,300 Backhaul Shipping and Vendor Costs $2,300 Additional Administrative and Overhead Costs Administration (payroll, bookkeeping, supervision, etc.) $1,500 annual costs $1,500 Total Additional Administrative & Overhead Expenses $1,500 Total Annual 0 & M Expense $102,179 Village ID #12, in Alutiiq Region, Population 258 Item Unit Cost Units Quantity Annual Cost Personnel A Heavy Equipment Operator is employed to conduct landfill operations approximately 8 hours per month at a rate of at least $25. $25 hour 96 $2,400 Two Solid Waste Technicians are employed for landfill operations and collection services. Both technicians work 16 hours weekly on landfill maintenance and 16 hours weekly on solid waste collection services. Solid Waste Technicians are paid $15 to $18 an hour depending on experience. The annual pay is divided equally between the City and Tribal governments. $18 hour 3,328 $59,904 A Solid Waste Supervisor is employed to oversee the administrative aspects of the solid waste program at a rate of $18 to $25 an hour depending on experience. The Supervisor is a full time employee. $25 hour 2,080 $52,000 The City government employs a Solid Waste Administrative Assistant that works 4 hours per day at a rate of $15 to $20, depending on experience. The Administrative Assistant is responsible for answering public inquiries and billing for collection services. $20 hour 1,040 $20,800 Total Payroll (without fringe) $135,104 Fringe, inc. FICA, Workers Compensation, benefits 15% $20,266 Personnel Total $155,370 Travel and Training RALO & 40 Hr HAZWOPER $3,000 54 ------- Back to TOC Chapter 6: What Does A Finished Budget Look Like? Village ID #12, in Alutiiq Region, Population 258 Item Unit Cost Units Quantity Annual Cost Training & Travel Total $3,000 Supplies PPE for Solid Waste Technicians $5,000 annually 1 $5,000 Office Supplies (ink, paper, etc.) $200 month 12 $2,400 Hand Tools (shovels, rakes, etc.) $1,000 annually 1 $1,000 Supplies Total $8,400 Equipment Fuel and Maintenance Equipment Fuel Skid Steer - Diesel ~$5.30 gallon 240 $1,272 Solid Waste Collection ATV - Gasoline ~$7.20 gallon 208 $1,496 Landfill Truck - Gasoline ~$7.20 gallon 480 $3,451 Tree Chipper & Generator - Gasoline ~$7.20 gallon 240 $1,725 Equipment Fuel and Maintenance Total $7,944 Rent & Utilities Telephone $120 month 12 $1,440 Internet $90 month 12 $1,080 Office Rent (Includes most Utilities) $300 month 12 $3,600 Recycling Center Electricity $300 month 12 $3,600 Rent and Utilities Total $9,720 Backhaul Shipping and Vendor Costs Backhaul Shipping and Vendor Costs $0 Total Annual 0 & M Expense $184,434 Village ID #6, in Central Yup'ik (Bristol Bay) Region, Population 130 Item Unit Cost Units Quantity Annual Cost Personnel Equipment Operator: 0.50 FTE Works 4 hrs/day. Maintains and operates the equipment to cover solid waste from residential, businesses, lodges, and commercial customers. Assists the Landfill Operator with the handling/ placement of solid and hazardous waste brought to the landfill and recycle center for proper disposal. Grade road in winter months as needed. Assists the Landfill Operator as needed on burn unit when it becomes too full to burn waste. $18 hour 1040 $18,720 55 ------- Chapter 6: What Does A Finished Budget Look Like? Back to TOC Village ID #6, in Central Yup'ik (Bristol Bay) Region, Population 130 Item Unit Cost Units Quantity Annual Cost Landfill Operator: 0.50 FTE Works 4 hrs/day. Collects, maintains, and oversees disposal of solid waste from residential, businesses, lodges, and commercial customers. Opens and closes the landfill and controls access. Operates burn unit. $18 hour 1040 $18,720 Solid Waste Manager: Solid Waste work is 0.5 FTE Duties similar to Env Coordinator. $16 hour 1040 $16,640 IGAP Environmental Coordinator: Solid waste work is 0.26 FTE and includes recycling and backhaul (collection, preparation, shipping out etc.), annual spring cleanup, management and coordination of solid waste grants, work with Council on fees and protocols for solid waste, attend trainings. $31.50 hour 398 $12,537 Total Payroll (without fringe) $66,617 Fringe, Social Security @ 6.2%, Medicare @1.45%, Alaska Unemployment Security (ESC) @ 1.89% (9.54% rounded to 10%), and Workers Compensation at an estimated 10% of total wages per Alaska National Insurance Company. 20% $13,323 Personnel Total $79,940 Travel and Training RALO or HAZWOPER Training (alternate each year) $2,112 person 2 $4,224 AFE $2,350 person 1 $2,350 ATCEM $2,112 person 2 $4,224 Training Registration Fees $550 year 2 $1,100 Training & Travel Total $11,898 Supplies Worker Supplies (protective gear needed to operate landfill such as gloves, Tyvek suits, boots, goggles, masks, earplugs, and medical kit) $2,250 Year 1 $2,250 Office Supplies (paper, pens, and printer cartridges, blank CD's or memory sticks, billing receipt books, clip board or storage clip board) $200 month 12 $2,400 Supplies Total $4,650 Equipment Fuel and Maintenance Heavy Equipment Fuel $6.75 gallon 240 $1,620 Heavy Equipment - Parts & Maintenance $483 annual costs $483 Equipment Fuel and Maintenance Total $2,103 Rent & Utilities Phone Service (including long distance) $175 month 12 $2,100 Internet Services $150 month 12 $1,800 Fax Services $55 month 12 $660 Utilities $183 month 12 $2,196 Office Space $350 month 12 $4,200 Rent and Utilities Total $10,956 Total annual O & M Expense $109,547 56 ------- Back to TOC Chapter 6: What Does A Finished Budget Look Like? Village ID #9, in Athabascan Region, Population 256 Item Unit Cost Units Quantity Annual Cost Personnel Heavy Equipment Operator/Maintenance Staff person: A few times a year, this person uses heavy equipment to collect and haul gravel to the landfill and cover the non-burnable trash. ~$16.50 hour 60 $989 Landfill Technician: A Technician works 2 hrs/day, 5 days/week plus an additional 30 hrs a year for clean up after big community events and occasional clean up of windblown litter (on the land and fence). He keeps the landfill clean and organized, separates out non-burnables from the wastestream, and loads and operates the burnbox. He does not operate heavy equipment. ~$16.50 hour 550 $9,064 IGAP Environmental Coordinator: Solid waste administration/oversight is performed by the Coordinator and she also handles recycling and backhaul and picks up trash from paying households in the winter. $17 hour 936 $15,912 IGAP Environmental Assistant: Assists with recycling and trash collection. $15 hour 936 $14,040 Total Payroll (without fringe) $40,005 Fringe, inc. FICA, Workers Compensation, benefits 28% $11,201 Personnel Total $51,206 Travel and Training ATCEM $2,126 person 2 $4,252 AFE $2,126 person 2 $4,252 HAZWOPER or other solid waste Training in Galena (5-6 days) for Landfill Tech or Maintenance staff person $2,200 person 1 $2,200 Training & Travel Total $10,704 Supplies PPE for Solid Waste Technicians (gloves, boots, masks, and also trash bags) $1,000 year 1 $1,000 Gravel (cover at landfill) $60 load 30 $1,800 Supplies Total $2,800 Equipment Fuel and Maintenance Equipment Fuel Heavy Equipment - Diesel $3.78 gallon 150 $567 ATV & Snowmachine - Gasoline $5.40 gallon 240 $1,296 ATV Oil $148 Equipment Maintenance & Equipment Insurance Heavy Equipment - Parts & Maintenance $1,200 annual costs $1,200 ATV & Snowmachine - Parts & Maintenance $1,020 annual costs $1,020 Equipment Fuel and Maintenance Total $4,231 Additional Indirect administrative and overhead costs Indirect (base amount is $56,250) 0.22 % $56,250 $12,375 Total indirect overhead expenses $12,375 Total annual 0 & M Expense $81,316 57 ------- Back to TOC Item Unit Cost Units Quantity Annual Cost Personnel Total Personnel (without fringe) Total Fringe, including FICA, Workers Compensation, benefits Total Personnel (with fringe) Travel and Training Training & Travel Total Supplies Supplies Total Equipment Fuel, Repair, Replacement, Insurance Equipment Fuel Equipment Repair, Replacement, Insurance Equipment Fuel and Maintenance Total Rent & Utilities Phone, fax, internet Rent Rent and Utilities Total Backhaul Shipping and Vendor Costs Total Backhaul Shipping and Vendor Costs Indirect Administrative and Overhead Costs Total Indirect overhead expenses Total Annual 0 & M Expense 58 ------- Back to TOC NOTES 59 ------- NOTES Back to TOC 60 ------- Back to TOC NOTES 61 ------- Printed on 100% recycled/recyclable paper % with a minimum 50% post-consumer EPA 910-K-16-002 waste using vegetable-based inks. ------- |