Solid Waste System Fund

The Solid Waste System Fund provides for the safe and environmentally sound integration of solid waste services. These services emphasize public awareness and communication to enable the citizens to make educated choices concerning proper management of their solid waste. In support of that mission, Solid Waste operates a landfill and waste-to-energy plant, as well as hazardous waste collection, recycling, and education programs.

The Solid Waste System Fund is an enterprise fund that must be supported through the fees it charges for services.

Major revenue sources for the Solid Waste System Fund include Miscellaneous Revenues, Charges for Services, and Permits, Fees, and Special Assessments.

Miscellaneous Revenues are comprised primarily of Prior Year Balance Brought Forward or Fund Balance, the difference between revenues and expenditures from previous years. For example, while personnel costs are budgeted under the assumption that positions will be filled the entire year, retirements and other personnel moves occur leaving unspent funds which then accrue to Fund Balance. This is a non-recurring revenue source. State statute requires expected fund balances be budgeted.

Electric Capacity and Electric Generation Fees are a combined 86.3% and make up the majority of service charges that produce revenue in the Fund. Smaller revenues include 9.9% Commercial Landfill Fees, 1.9% Residential Landfill Fees and 1.4% Waste to Energy Metal Recovery Fees.

The Solid Waste System assesses all residential and commercial users a fee to cover the cost of trash collection.

Through a contracted operator, the County burns over 340,000 tons of trash annually to generate electricity. The Waste-to-Energy plant produces revenue by selling this electricity to residential and commercial entities. In addition, ferrous and non-ferrous materials are recovered from the ash and sold as scrap metal.

The major expenditures for the Solid Waste System Fund include those related to Physical Environment:

80.1% of the funds are dedicated to restricted reserves and reserve contingencies. The remaining portion of these funds are operating expenses for the divisions and programs of the Solid Waste & Resource Recovery Department, including Waste to Energy (WTE), Disposal/Landfill, Recycling & Education, Environmental Compliance, and Solid Waste Assessments.

96.9% of the Other Non-Operating expenses in the Fund primarily relate to the cost of depreciation of equipment, as well as costs associated with Landfill closures. .

The function of General Government is comprised 100% of Debt Service costs, including principal and interest payments.