Iowa Administrative Code › Agency 567 - Environmental Protection Commission › Title VIII - Solid Waste Management and Disposal › Chapter 113 - Sanitary Landfills for Municipal Solid Waste: Groundwater Protection Systems for the Disposal of Nonhazardous Wastes › Rule 567-113.14 - Municipal Solid Waste Landfill Financial Assurance

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Purpose.
The purpose of
				this rule is to implement Iowa Code sections 455B.304(8) and 455B.306(8) by
				providing the criteria for establishing financial assurance for closure,
				postclosure care and corrective action at MSWLFs.
(2)
Applicability.
The
				requirements of this rule apply to all owners and operators of MSWLFs except
				owners or operators that are state or federal government entities whose debts
				and liabilities are the debts and liabilities of a state or the United
				States.
(3)
Financial
				assurance for closure.
The owner or operator of an MSWLF must
				establish financial assurance for closure in accordance with the criteria in
				this rule. The owner or operator must provide continuous coverage for closure
				until released from this requirement by demonstrating compliance with rule
				113.12(455B). Proof of compliance pursuant to paragraphs
				113.14(3)
"a"
through 113.14(3)
"e"
must be
				submitted by the owner or operator yearly by April 1 and approved by the
				department.
a. The owner or operator shall
				submit the current version of department Form 542-8090, Municipal Solid Waste
				Sanitary Landfill Financial Assurance Report Form, which contains, but is not
				limited to, the amount of the financial assurance, the annual financial
				statement required by Iowa Code sections 455B. 306(8)
"e"
and
				455B. 306(6)
"c, "
and the current balances of the closure and
				postclosure accounts at the time of submittal as required by Iowa Code section
				455B.306(8)
"b. "
b. The owner or operator shall submit a copy
				of the financial assurance instruments or the documents establishing the
				financial assurance instruments in an amount equal to or greater than the
				amount specified in subrule 113.14(9). Documentation for the mechanism(s) used
				to demonstrate financial assurance shall contain, at a minimum, the items
				required to be submitted as specified in paragraphs 113.14(6)
"a"
to 113.14(6)
"i. "
c. The owner or operator shall submit a
				detailed written estimate, in current dollars, certified by an Iowa-licensed
				professional engineer, of the cost of hiring a third party to close the MSWLF
				in accordance with the closure plan as required by paragraph
				103.5(1)
"i"
and rule 113.12(455B). Such estimate must be
				available at any time during the active life of the landfill.
(1) The cost estimate must equal the cost of
				closing the MSWLF at any time during the permitted life of the facility when
				the extent and manner of its operation would make closure the most
				expensive.
(2) The costs contained
				in the third-party estimate for closure must be accurate and reasonable when
				compared to the cost estimates used by other similarly situated landfills in
				Iowa.
(3) During the active life of
				the MSWLF, the owner or operator must annually adjust the closure cost estimate
				for inflation.
(4) The owner or
				operator must, annually or at the time of application for a permit amendment
				that increases closure costs, whichever occurs first, increase the closure cost
				estimate and the amount of financial assurance provided if changes to the
				closure plan or MSWLF conditions increase the maximum cost of closure at any
				time during the remaining active life of the facility.
(5) The owner or operator may reduce the
				amount of financial assurance for closure if the most recent estimate of the
				maximum cost of closure at any time during the active life of the facility is
				less than the amount of financial assurance currently provided. Prior to the
				reduction, the owner or operator must submit to the department the
				justification for the reduction of the closure cost estimate and the updated
				documentation required by paragraphs 113.14(3)
"a"
through
				113.14(3)
"e"
and receive department approval for the
				reduction. Approval or denial shall be issued within 30 days of receipt of the
				reduction request.
(6) The
				third-party estimate submitted to the department must include the site area
				subject to closure and account for at least the following factors determined by
				the department to be minimal necessary costs for closure:
1. Closure and postclosure plan document
				revisions;
2. Site preparation,
				earthwork and final grading;
3.
				Drainage control culverts, piping and structures;
4. Erosion control structures, sediment ponds
				and terraces;
5. Final cap
				construction;
6. Cap vegetation
				soil placement;
7. Cap seeding,
				mulching and fertilizing;
8.
				Monitoring well, piezometer and gas control modifications;
9. Leachate system cleanout and extraction
				well modifications;
10. Monitoring
				well installations and abandonments;
11. Facility modifications to effect closed
				status;
12. Engineering and
				technical services;
13. Legal,
				financial and administrative services; and
14. Closure compliance certifications and
				documentation.
d. For publicly owned MSWLFs, the owner or
				operator shall submit to the department a copy of the owner's or operator's
				most recent annual audit report in the form prescribed by the office of the
				auditor of the state of Iowa.
e.
				Privately held MSWLFs shall submit an affidavit from the owner or operator
				indicating that a yearly review has been performed by a certified public
				accountant to determine whether the privately owned landfill is in compliance
				with this chapter. The affidavit shall state the name of the certified public
				accountant, the dates and conclusions of the review, and the steps taken to
				rectify any deficiencies identified by the accountant.