Landfill Full Cost Accounting Guide for New Zealand

Acknowledgements

Preface

1 Introduction

2 Current Overseas and New Zealand Practice

3 Legislative Framework

4 Landfill Full Cost Accounting

5 Model Input Parameters

6 Income Streams

7 Model User Guide

8 Expanding the Model: Other Waste Management System Costs

9 Illegal Dumping

Glossary

References

Appendix A: Landfill FCA Model - Overview, Structure and Algorithm Flowcharts

Appendix B: Landfill FCA Model Input Costs - Default Values

Appendix C: FCA Landfill Model - Description of Costs not included in the Model

Appendix D: Financial Assurance

Appendix E: Typical Example - District Landfill Site

Appendix F: Landfill FCA Model - Blank Copies of Worksheets

Acknowledgements

The Landfill Full Cost Accounting Guide for New Zealand was a collaborative effort led by Tonkin & Taylor Ltd in association with Envirowaste Services Ltd and the Landfill Review Group for the Ministry for the Environment.

The project team

Project Manager/Technical Editor: Tony Kortegast (Tonkin & Taylor Ltd)

Technical Co-ordinator / Author: Arthur Amputch (Tonkin & Taylor Ltd)

Modeller: Andrew Shallard (Tonkin & Taylor Ltd)

Modeller: Stephen Powell (Envirowaste Services Ltd)

Accounting: Jai Basrur (Ernst & Young)

Accounting: Marin Matulovic (Ernst & Young)

Accounting: Rod White (Ernst & Young)

Tonkin & Taylor Ltd prepared the principal documentation, and prepared the model that forms the basis of this guide in association with Envirowaste Services Ltd. Ernst & Young reviewed the model from a financial perspective, and provided input to sections on the legislative and financial reporting requirements and the model input parameters (insofar as they related to financial issues).

The Ministry for the Environment project leaders

Project leaders: Chris Purchas and Carla Wison.

The review group

The review group for this project comprised a small group of local government and industry representatives who have an interest and expertise in landfill and environmental management. The group was asked to provide advice, opinions and direction during the development of the guide.

Neal Absalom: Hastings District Council

Siegfredo Coralde: Palmerston North City Council

Richard Cotton: Westland District Council

Chris Humphrey: Matamata Piako District Council

Bill Mitchelmore: Perry Waste Services Limited

Justin Reid: Southland District Council

1996 landfill full cost guide

The 1996 document prepared by Woodward Clyde NZ Ltd (now URS New Zealand Ltd) forms the base for the new Guide. Elements of this earlier document remain useful and valid, and form an essential core to the new Guide. They are duly acknowledged.