Full Cost Accounting Study of Solid Waste Management

GBB, working through the Northeast Maryland Waste Disposal Authority, assisted one of the Authority’s member jurisdictions, Harford County, by conducting a Full Cost Accounting (FCA) Analysis of selected components of the County’s solid waste and recycling system. GBB evaluated the County’s full costs of recycling, yard waste composting, landfill operation, metals processing, and managing other waste through its contracted waste-to-energy facility and service provider. The analysis incorporated the use of EPA’s uniform full cost accounting data forms and analytical format, as developed by the Government Finance Officers Association (GFOA). The study provided Harford County with information needed to better manage its solid waste and recycling assets and establish rates and charges for full cost recovery.