GBB prepared a comprehensive Full Cost Accounting Workbook for the Florida Department of Environmental Protection (DEP) to be used by local government solid waste managers and their staff. The primary purpose of the Workbook is to serve as a tool for local governments to identify, collect, track, and analyze the costs incurred in operating their integrated solid waste management systems. Pursuant to Florida Administrative Code (F.A.C.) 17-708-500, all counties and municipalities in Florida are required to disclose annually to the public and DEP the full cost of their solid waste management services by activity and allocated between residential and non-residential users.

The Workbook is designed to assist local governments in uniformly collecting data and analyzing costs for their different segments of MSW programs. The Workbook contains forms and procedures that guide the user and simplify the process of identifying direct and indirect costs, including “hidden costs,” and revenues, and properly allocating them to activities within their solid waste management and recycling system. Not only is the Workbook designed as a tool to assist Florida local governments to meet their mandated full cost accounting reporting requirement, but it is also crafted to help local governments analyze their solid waste programs to improve efficiency and establish and/or revise budgets or adjust user fees to reflect the full costs of MSW management services.

The Workbook describes Full Cost Accounting and its principles, reporting requirements under Florida law, use of Workbook forms, and allocation of costs and revenues by customer class and program activity. It includes a “flowchart” of the process that shows how the forms and data are integrated, as well as a glossary of common Full Cost Accounting terms.

In addition to the Workbook, GBB prepared a brief supplemental booklet, in color, using a story theme and cartoons to highlight the value of doing Full Cost Accounting and the consequences that could occur if a community does not know or track its full costs of solid waste management. The Workbook has been applied throughout Florida by DEP, which administers the reporting law, monitors compliance, and assists local governments in improving the efficiency and cost-effectiveness of their solid waste management systems.