Audit - 2005 SW Report
KANSAS DEPARTMENT OF HEALTH AND ENVIRONMENT
BUREAU OF WASTE MANAGEMENT
Solid Waste Form 1290
CHIEF FINANCIAL OFFICER'S LETTER FROM LOCAL GOVERNMENT
COPy
To: Kansas Department of Health and Environment
Attn: Bureau of Waste Management
I am the Chief Financial Officer of _City of Salina
a local government organized and existing under the laws of the state of Kansas. This letter is in
support of this local government's use of the local government financial test to provide financial
assurance for the closure, post-closure care, corrective action costs, or any combination of these,
at the municipal solid waste landfill identified in the following numbered paragraphs.
1. This local government is the owner or operator of the following municipal solid waste
landfill for which financial assurance for closure, post-closure care, corrective action
costs, or any combination of these, is demonstrated according to the provisions in KAR.
28-29-2110:
City of Salina Municipal Solid Waste Landfill
492 Burma Road
Salina, KS 67401
Permit No. _144_
Closure $_2,493,012 Post-Closure $_3,558,922_Corrective Action $_N/A
[List additional sites and estimates on a separate sheet identified as "Attachment An]
2. This local government also provides financial assurance for environmental obligations, or
provides environmental guarantees, to another local government entity through a financial test
procedure at the following site and jurisdiction (if none, enter "None"):
None
Permit No.
Corrective Action $_N/A
Closure $_N/A_Post-Closure $_N/A
Jurisdiction
[List additional sites, estimates and jurisdictions on a separate sheet identified as "Attachment Bn]
Page 1 of 4 - Chief Financial Officer's Letter - Form SW1290 - August 9, 1999
This local government financial test is based upon the financial conditions existing as of the close
of the latest completed fiscal year ending on 12/31/2005
The accounting books and records of this local government are maintained according to the
requirements of generally accepted accounting principals (GAAP) for governments, or on a
prescribed basis of accounting that demonstrates compliance with the cash basis and budget
laws of the state of Kansas, which is a comprehensive basis of accounting other than GAAP for
governments.
In support of this local government's use of financial test, I enclose the following documents:
(a) Comprehensive Annual Financial Report (CAFR), or other audited Annual Financial
Statements for the latest completed fiscal year;
(b) Auditor's Special Report; and
(c) Calculation and accumulation details supporting financial test amounts derived from the
CAFR or other audited annual financial statements.
I certify that this local government:
(a) Has no general obligation bonds outstanding which are rated lower than Moody's Baa or
Standard & Poor's BBB;
(b) Is not currently in default on payments of interest or principal on any general obligation
bonds;
(c) Has not operated at a deficit exceeding 5% in each of the two latest completed fiscal
years;
(d) Has passed the financial ratio test or the bond rating test specified for the use of local
governments according to the provisions in KAR. 28-29-2110; and
(e) Has not used the local government financial test to provide financial assurance for
closure, postclosure, corrective action costs, or any combination of these, in excess of
43% of revenues as defined in K.A. R. 28-29-2110.
SIGNED FOR THE LOCAL GOVERNMENT
/S/
Name
Title
Date
Page 2 of 4 - Chief Financial Officer's Letter - Form SW1290 - August 9, 1999
KANSAS DEPARTMENT OF HEALTH AND ENVIRONMENT
BUREAU OF WASTE MANAGEMENT
LOCAL GOVERNMENT
FINANCIAL RATIO TEST
Sum of the Environmental Obligations Assured by the Test
1.
Total from the Chief Financial Officer's Letter
$_6,051,934
Ratio Test Factors from the CAFR or Annual Financial Statements
[Attach details of calculation or accumulation of amounts from CAFR or AFS]
2.
3.
4.
5.
6.
7.
Total Annual Revenues
Total Annual Expenditures
Cash plus Marketable Securities
Annual Debt Service
Long-Term Debt (Issued in the Current Year)
Non-Routine Capital Expenditures
$_56,327.837
$_45,732,003
$_22,677,523
$_4,247,156
$_4,710,000
$_14,112,269
[Omit Lines 6 and 7 if GAAP for Governments accounting and reporting method is used]
Financial Ratio Test Calculations
8. Environmental Obligations I Total Annual Revenues _.1074
(Line 1 divided by Line 2 = < 0.43)
9. Total Annual Revenues I Total Annual Expenditures 1.2317
(Line 2 divided by Line 3 = > 0.95)
10. Cash and Marketable Securities I Total Annual Expenditures _.4959
(Line 4 divided by Line 3 = > 0.05)
11. Annual Debt Service I Total Annual Expenditures _.0929
(Line 5 Divided by Line 3 = < 0.20)
12. Long-Term Debt I Non-Routine Capital Expenditures
(Line 6 divided by Line 7 = < 2.00)
[Omit Line 12 if GAAP for Governments accounting and reporting method is used]
Page 3 of 4 - Chief Financial Officer's Letter - Form SW1290 - August 9, 1999
KANSAS DEPARTMENT OF HEALTH AND ENVIRONMENT
BUREAU OF WASTE MANAGEMENT
LOCAL GOVERNMENT
BOND RATING TEST
Sum of the Environmental Obligations Assured by the Test
1. Total from the Chief Financial Officer's Letter
$_6,051,934
Ratio Test Factors from the CAFR or Annual Financial Statements
[Attach details of calculation or accumulation of amounts from the CAFR or AFS]
2.
3.
Total Annual Revenues
Total Annual Expenditures
$_56,317,837
$_45,732,003
Bond Rating Test Calculations
4. Environmental Obligations / Total Annual Revenues
(Line 1 divided by Line 2 = < 0.43)
_.1074
5. Total Annual Revenues / Total Annual Expenditures
(Line 2 divided by Line 3 = > 0.95)
1.2317
Bond Rating
6. Amount, Description, Issue Date and Due Date of Rated General Obligation Bonds_
_$885,000 in General Obligation Internal Improvement Bonds
_Series 2006-B, Issued 8/01/06, Final Due Date 10/1/2021
7.
Currently Assigned Bond Rating
Aa3
8. Rating Agency
[Attach written evidence of the current bond rating]
_Moody's
Page 4 of 4 - Chief Financial Officer's Letter - Form SW1290 - August 9, 1999
CERTIFIED PUBLIC ACCOUNT ANTS
David A. Lowenthal, CPA
Thomas E. Singleton, CPA
Patricia L. Webb, CPA
Thomas G. Wilson, CPA
Audrey M. Odermann, CPA
LOWENTI-IAL SINGLETON WEBB & WILSON
PROFESSIONAL ASSOCIATION
900 Massachusetts, Suite 301
Lawrence, Kansas 66044-2868
Phone: (785) 749-5050
Fax: (785) 749-5061
E-mail: Iswwcpa@lswwcpa.com
Abram M. Chrislip, CPA
Leanne E. Miller, CPA
Members of American Institute
and Kansas Society of
Certified Public Accountants
Independent Accountant's Report on ApplvinQ AQreed Upon Procedures
Mayor and City Commission
City of Salina, Kansas
We have performed the procedures enumerate below, which were agreed to by the City of Salina, Kansas, solely to
assist you in meeting the requirements of the Kansas Department of Health and Environment (KDHE), as specified in
KAR. 28-29-2110, for the year ended December 31,2005. This agreed upon procedures engagement was performed
in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of
these procedures is the responsibility of the specified users of the report. Consequently, we make no representation
regarding the sufficiency of the procedures described below either for the purpose for which this report has been
requested or for any other purpose.
The procedures that we performed were as follows:
1. We compared amounts and tested the computations to determine that the amounts for total annual revenues, total
annual expenditures, cash plus marketable securities, annual debt service, long-term debt issued in the current year,
and non-routine capital expenditures, as stated in the Financial Ratio Test section of the chief financial officer's letter
dated October 13, 2006, were derived from the audited annual financial report of the City of Salina, Kansas, for the
year ended December 31,2005, and were adjusted according to the definitions in KAR. 28-29-2110(b).
2. We tested the computation of the ratios stated for liquidity and debt service and the use of funds in the Financial
Ratio Test section of the chief financial officer's letter dated October 13, 2006, and found them to equal or exceed
the requirements of K.A.R. 28-29-2110(c)(2).
3. We tested the computation of the ratio of total operating revenues to total operating expenditures, and the ratio of
the sum of closure and post-closure costs to total operating revenues, and found them to equal or exceed the
requirements in KAR. 28-29-211 0(c)(5)(C) and KAR. 28-29-211 0(f)(1 )(A) or (8).
4. We noted compliance with KAR. 28-29-211 0(c)(3) in the preparation of the annual financial statements of the City
of Salina, Kansas, for the year ended December 31, 2005, in conformity with generally accepted accounting
principles for local governments.
5. We noted compliance with KAR. 28-29-211 0(c)(5)(D) in that the report of independent certified public accountants
dated May 12, 2006, included a statement to the effect that the basic financial statements for the year ended
December 31, 2005, "present fairly, in all material respects," the transactions and balances of the City of Salina,
Kansas, on the basis of accounting described.
We were not engaged to, and did not, perform an audit, the objective of which would be the expression of an opinion on
the City of Salina Chief Financial Officer's letter to KDHE dated October 13, 2006. Accordingly, we do not express such
an opinion. Had we performed additional procedures, other matters might have come to our attention that would have
been reported to you.
This report is solely for the use of the City of Salina, Kansas, and KDHE, and should not be used by those who have not
agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes.
d~/-L,~J ~~Uk.W
Professional Association
October 13, 2006
Expenditures
Total Expendrtures from the Combined
Statement of Revenues, Expenditures, and
Changes in Fund Balances (Statement 2)
Less Specifically Identifiable Capital Outlays
Net Governmental Funds Expenditures
2005 2005
Capital
Special Projects
General Fund Revenue Funds Debt service Fund fund
22,767,514 $
828,996 $
3,026,314
o
11,125,587
2,625,925
21,938,518
8,499,662 $
3,026,314
From the Combined statement of Revenues,
Expenses and changes in Retained Earnings Enterprise
(Statement 4): Funds
Total Operating Expenses of Enterprise Funds
before depreciation
Total Non-operating revenues (net) of
Enterprise funds (if negative)
Total Non-operating revenues {net} of Internal
Service funds (if negative)
Internal Service
funds
$ 13,005,767_
(738,258)
Total Expenditures
Net Proprietary Funds Expenditures/Expenses $ 12,267,509 $
Revenues
From the Combined Statement of Revenues,
Expenditures, and Changes In Fund balance
(Statement 2)
Total Revenues, Governmental Funds
22,813,723
11,977,906
2,794,948
805,419
805,419 $ 38,391,996
22,813,723
11,977,906
2.794,948
From the Combined statement of Revenues.
Expenses and changes in Retained Earnings Enterprise
(Statement 4) Funds
Total Operating Revenues of Enterprise Funds
Total Non-operating revenues (net) of
Enterprise funds (if positive)
Total Non-operating revenues (net) of Internal
Service funds (if positive)
Total Proprietary Fund Revenue
Total Revenue all funds
Current Operating Balance
Cash and Current Investments
General Fund
Special Revenue Funds
Debt Service Funds
Enterprise Funds
Internal Serv ice Funds
Total Cash and Investments:
Ratios and Misc. Information for 2000
1.(a) Sum of closure costs assured by financial $
1.(b) Sum of post-closure costs assured by fine: $
1. c Sum of closure and post-closure costs as~ $
Internal Service
funds
$ 17,877,858_
57,983
$ 17,877,858
57,983
2005
2,734,298
4,867,538
1,225,975
11,486,833
2,362,879
22,677,523
IA
Alternative
18
II
Selected Alternative
$ 2,493,012
$ 3,558,922
$ 6,051,934
2,493,012 $
3,558,922 $
6,051,934 $
2,493,012
3,558,922
6,051,934
2. Total Revenues $ 56,327,837 $ 56,327,837 $ 56,327,837
3. Total Expenditures $ 45,732,003 $ 45,732,003 $ 45,732,003
4. Cash and Current Investments $ 22,677,523 $ 22,677,523 $ 22,677,523
5. Debt Service on Long Term Debt (From Sta $ 4,247,156 $ 4,247,156 $ 4,247,156
6. Capital Expenditures $ 14,112,269 $ 14,112,269 $ 14,112,269
7. Long term Debt issued $ 4,710,000 $ 4,710,000 $ 4,710,000
Closure/Post Closure as a percent of revenue
(Line 1c1Une 2) (Must be less than 43%) 10.74% 10.74% 10.74%
Revenues divided by expenditures greater
than .95 123.17% 123.17% 123.170/,
Cash divided by Expenditures greater than
5% 49.59% "~.
Debt Service divided by total expenditures less
than 20% 9.29% 9.29%
Is long term debt divided by Capital less than -
20 0.33
solid waste financial assurances breakeven
Totals
$ 36,919,415
$ 3,454,921
$ 33,464.494
$13,005,767
(738,258)
$ 12,267,509
$ 45,732,003
$ 17,935,841
$ 56,327.837
$ 10.595.834
10/24/2006
CDM
345 Riverview, 5uite 520
Wichita, Kansas 67203
tel: 316660-6700
fax: 316264-3025
May 10, 2006
Mr. Michael Fraser
General Services Director
Director of Public Works
City of Salina
412 East Ash Street
Salina, KS 67401
Subject:
2006 Closure and Post-closure Cost Estimates
Dear :tvrr. Fraser:
Attached is Camp Dresser & McKee Inc.'s (CDM) estimate of 2006 Closure and Post-closure
costs for the City of Salina Municipal Solid Waste Landfill (MSWLF), KDHE Permit #144, The
attached forms were provided by KDHE and are required in all submittals related to financial
assurance plan updates and operating permit renewals. Specifically, these should be
submitted to KDHE by June 1,2006.
Please call me at (316) 660-6700 if you have any questions regarding these costs.
Very truly yours,
~~
~;(;It~
Client Officer
Camp Dresser & McKee, Ine.
Danita S. Boettner, P.E.
Project Engineer
Camp Dresser & McKee, Ine.
cc: Bob Helm (City of Salina)
Chris Martel (CDM)
P:ISalina150988 - 2006 ServlceslTask 2 - Closure Cost Prep12006salina cost.doc
consulting. engineering. construction. operations
CLOSURE COST ESTIMATE WORKSHEET FOR MSW LANDFILL FORM 1
OWNER:
City of Salina. KS
PERMIT NO.
144
CURRENT RENEWAL YEAR:
2006
Total Volume of Site:
24.114.000
CU. YDS.
TOTAL PERMITTED DISPOSAL AREA:
280
ACRES
CONVERSION FACTOR: 4840.02 SQ. YDS./ACRE
AREA CURRENTLY OPEN:
29
ACRES
CONVERSION FACTOR: 0.3333 YDS.lFT.
LARGEST AREA TO EVER BE OPEN AT ANY TIME:
29
ACRES (use this area for estimating closure costs)
I ITEM I QUANTITY I UNITS I UNIT COST I COST I SUBTOTALS I
Low Permeability Soil Layer
Preparation oflandfillto receive cover (final grading) 29 ACRE 5 53.75 51,559
General fill to reach surrounding grades 112933 CU. YD. 51.77 $199,892
Clay-compacted, off-site N/A CU. YD. $ 10.63 $ N/A
lay-compacted, on-site 70,180 CU. YD. $ 5.67 5397,921
Low Permeability Soil Layer Subtotal $599,371
Geomembrane and Drainage Layer
Drainage material - sand 46,787 CU. YD. $ 11.00 5514,653 ".
Drainage material - geogrid N/A SQ.YD $ 4.18 $ N/A
Geomembrane 140,360 SQ. YD. $ 3.90 $547,404
Geomembrane and Drainage Layer Subtotal $1,062,057
Protective Soil (Veeetative) Layer
Soil--off-site N/A CU. YD. $ 5.20 $ N/A
Soil-on-site 58,483 CU. YD. $ 1.77 $103,516
Seeding and mulching 29 ACRE $ \,500.00 543,500
Protective Soil (Vegetative) Layer Subtotal $147,016
Erosion Control
Terraces 7,600 Lin. FT. $ 0.s5 $4,180
Grass ditching/channels 3,000 Lin. FT $ 9.00 527 ,000
Riprap ditching/channels N/A Lin. FT $ 13.00 $ N/A
Erosion Control Subtotal $31,180
Gas System
Gas vents, 29 # of vents, 50' average depth I 1450 I Lin. FT. I $ 65.001 594,250 I
Passive System
Passive well head t1are I 29 I EACH I 5 500.001 514,500 I
Active System
Flare, BTU/hour N/A I EACH N/AI 5 N/A
4.ncillary gas equipment N/A I Lump Sum N/Al 5 N/A
[;as System Subtotal $ 108,750
Professional Services
Engineering (Bid Documents) 1 Lump Sum 5 82,000.00 582,000
opographic and Boundary Survey I Lump Sum $ 10.000.00 510,000
Engineering (Construction Oversight) I Lump Sum 5 226,000.00 $226,000
Professional Services Subtotal $318,000
Total Closure Cost Subtotal $2,266,374
Miscellaneous
10% Administration and Contingency (Total Closure Cost Subtotal x 10%) $226,637
Misc. Subtotal $226,637
TOTAL CURRENT CLOSURE COST $2,
Contact Person/Cost Estimate Prepared By:
Phone Number: 316-660-6700
Danita S. Boettner P.E. Camo Dresser & McKee Inc.
last edit date: May 9, 2006 dsb
Note: Fonms 1. 2. and 3 must be submitted at the time of renewal.
POST-CLOSURE COST ESTIMATE WORKSHEET FOR SMALL ARID MSW LANDFILL FORM 2
OWNER:_City of Salina, KS
PERMIT NO._144_
CURRENT RENEWAL YEAR:_2006
Total Volume of Site:_24,114,OOO
CU. YDS.
TOTAL PERMITTED DISPOSAL AREA:_280
(use this area for estimating post-closure cost)
ACRE::
CONVERSION FACTOR: 4840.02 SQ. YDS.lACRE
CONVERSION FACTOR: 0.3333 YDS.lFT.
ITEM I QUANTITY I UNITS I UNIT COST I COST I su
Cover Repair for 5% of the Landfill Area
5% of the landfill area.l1-Acres
Soil-off-site N/A CU.YD. I $ 5.201 $ N/A
Soil--on-site 22,587 CU.YD. I $ 1.771 $39,979
Cover Repair Subtotal $39,979
Seeding (Reseed 5% of the Landfill Area)
5% of the landfill area.l1-acres
Seeding and mulching 14 I ACRE I $ 1,500.001 $21,000 I
Seeding Subtotal I I $21,000
Leachate Collection
generation rate 12 800 2al.laclyr. ( 588,800 gaVyr) I
Operation and maintenance of leachate collection system N/A yr. N/A $3,000
Leachate hauling distance 2 miles, 196 # trips/year' 196 trip $100 $19,600
Leachate treatment 588,800 gal. $ 0.0024 $1,413
Leachate management and rreatment on site N/A Lump Sum $ 1,000.00 $N/A
Leachate sampling 1 trip $ 500.00 $500
Leachate analysis 1 event $ 500.00 $500
Leachate Collection Subtotal $25,013
Landfill Gas Monitorinl!.
Quarterly methane monitoring at site boundary I 4 I event I $ 1,250001 $5,000 I
Landfill Gas ""onitoring Subtotal 1 I $5,000
Landfill Gas Extraction System
Reinstallation of methane vents (I % of the total system length/yr.) 48 I Lin. FT. I $ 65.001 $3,120
Operation and maintenance of gas extraction system N/A I Million CU. FT. I NiAI $ NiA
Landfill Gas Extraction System Subtotal $3,120
Groundwater Monitoring
18 # wells in the approved system (no additional wells sampled annually)
Sampling personnel labor (2 events/year min.) 80 hr. $ 35.00 $2.800
Sample event mobilization (2 evencs/year min.) 200 mile $ 0.40 $80
nalytical costs (2 events/year min.) 36 sample S 220.00 $7,920
Monitoring well maintenance 18 well $ 13.00 $234
V1onitoring well replacement (662 totallin. ft. of all groundwater wells) 22 well S 10000 $2,200
Groundwater Monitoring Subtotal $13,234
Inspections and Recordkeepinl(
Inspections and recordkeeping I 1 I Lump Sum S SOO.OO $500 I
Inspections and Recordkeeping Subtotal I ql
Remedial System Operations
Remedial systcm operations NiA I Lump Sum NiA $ NiA sl~1
Remedial System Operations Subtotal I
Estimated Annual Post-Closure Cost (sum of all subtotals above)
Administration and Continl(ency
dministration and Contingcncy (Total Estimated Post-Closure Cost x 10% I I $10,78S
Administration and Contingcncy Subtota 510,785
TOTAL ESTIMATED ANNUAL POST-CLOSURE COST $118,631
ESTIMATED 30 YEAR POST-CLOSURE COST Annual x 30 $3,558,922
Contact PersoniCost Estimate Prepared By:
Phone Number: 316-660-6700
Danita S. Boettner P.E. Camp Dresser & McKee Inc.
I No leachate collection system in original landfill; annual leachate collection calculated for Cells I through 4, approximately 46 acres.
2 Leachate hauled in quantities of 3,000 gal/trip.
Last edit date: May 9, 2006 dsb
Note: Forms 1, 2, and 3 must be submitted at the time of renewal.
ESTIMATED LIFE WORKSHEET FOR SMALL ARID MSW LANDFILL FORM 3
OWNER:_City of Salina, KS PERMIT NO._ 144
YEAR: 2006
CONVERSION FACTOR: 4840.02 SQ. YDS./ACRE CONVERSION FACTOR: 2000 LBS./TON
CONVERSION FACTOR: 0.3333 YDS./FT.
Landfill Site Data QUANTITY UNITS
Total Site Area 640 ACRES
Total Area Permitted to Receive Waste 280 ACRES
Total Area Currentlv ODen 29 ACRES
Total Area That Received Final Cover 83 ACRES
Identify Cells That Received Final Cover by Name or Phase AREA UNITS
1. Name or Phase: Original (Non-Subtitle D) Area 62 ACRES
2. Name or Phase Cel! I and Portion ofCel! 2 17 ACRES
3. Name or Phase ACRES
4. Name or Phase ACRES
Life of CellI Landfill Data QUANTITY UNITS
Annual Average Tonnage Received (A) I 88.097 Tons
Averaee Compacted Densitv of Waste (8) 944.5 Ibs/CU. YD.
I
Soil-to-Waste Ratio (C) 2 0.167
I Calculation for Annual Volume I QUANTITY I UNITS I
Average Annual Volume (CU. YDS.) - [(A x 2000)/B1 x (1 + q 217,700 CU. YDS.
Total Volume Capacity of Orieinal Site 24,144,000 CU. YDS.
Total Remainine Volume Capacity of Site 17,965,114 CU. YDS.
Remaining Life of Landfill 83 YEARS
Contact Person/Cost Estimate Prepared By: Danlta S. Boettner P.E. Camp Dresser & McKee Inc.
Phone Number: 316-660-6700
1 Based on actual 2005 quantity of waste received and airspace consumed.
2 Soil used for daily and intermediate cover occupies landfill airspace. The soil-to-waste ratio accounts for the landfill space
occupied by soil. Most soil-to-waste ration estimates range from 1:3 (33%) to I: 10 (10%). KDHE recommends 1:6 (16.7%).
Last edit date: May 9, 2006 dsb
Note: Forms 1, 2, and 3 must be submitted at the time of renewal.