An overview of decisions concerning capital outlay in airborne express

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An overview of decisions concerning capital outlay in airborne express

An overview of decisions concerning capital outlay in airborne express

Failure to provide or maintain adequate financial assurance in accordance with these regulations shall be a basis for revocation of such facility permit.

Failure to provide or maintain adequate financial assurance in accordance with this chapter, taken with other relevant facts and circumstances, may be a basis for summary suspension of such facility permit pending a hearing to amend or revoke the permit, or to issue any other appropriate order.

Forfeiture of any financial obligation imposed pursuant to this chapter shall not relieve any owner or operator of a solid waste management facility from any obligations to comply with provisions of the Solid Waste Management Regulations 9VAC or the Regulated Medical Waste Management Regulations 9VAC et seq.

Closure, post-closure care and corrective action requirements. The owner or operator shall close his facility in a manner that minimizes the need for further maintenance; and controls, minimizes or eliminates, to the extent necessary to protect human health and the environment, the post-closure escape of uncontrolled leachate, surface runoff, or waste decomposition products to the groundwater, surface water, or to the atmosphere.

The owner or operator shall close his facility in accordance with all applicable regulations. The closure requirements applicable to the regulated medical waste facilities are specified in 9VAC of the Regulated Medical Waste Management Regulations.

The closure requirements for vegetative waste management and yard waste composting facilities are specified in 9VAC of the Vegetative Waste Management and Yard Waste Composting Regulations.

During any re-examination of a determination of the amount of financial assurance required, the owner or operator of a landfill facility not closed in accordance with 9VAC et seq. The amount requested by the director; or 2. The following default amounts: Financial assurance for corrective action.

Within days of a facility's finding or the director's determining whichever first occurs that Groundwater Protection Standards established as required by 9VAC D 6, or Appendix 5. The director shall release the owner or operator from this requirement after the director has determined: The owner or operator is providing financial assurance for a corrective action program using one or more mechanisms listed under Article 4 9VAC et seq.

An owner or operator of a solid waste management unit required to undertake a corrective action program under 9VAC C shall prepare and submit to the director a detailed written estimate, in current dollars, of the cost of hiring a third party to perform the corrective action. The corrective action cost estimate shall account for the total costs of corrective action activities as described in the corrective action plan for the entire corrective action period.

The owner or operator shall notify the director that the estimate has been placed in the operating record unless corrective action is proceeding under Part IV of the Solid Waste Management Regulations 9VAC et seq.

Remarks and Statements

In the latter case, the new corrective action cost estimate shall be submitted to the director within 30 days of its preparation. The corrective action cost estimate shall be approved by the director. The owner or operator shall adjust the estimate annually for inflation within 60 days prior to the anniversary date of the establishment of the financial mechanism used to comply with this part until the corrective action program is completed.

For owners or operators using the financial test or guarantee, the corrective action cost estimate shall be updated for inflation within 30 days after the close of the owner's or operator's fiscal year. The adjustment process to be used is described in 9VAC B.

The owner or operator shall increase the corrective action cost estimate and the amount of financial assurance provided under this subsection no later than 30 days after revisions to the corrective action program or where a change in the solid waste management unit conditions increase the maximum costs of corrective action.

The owner or operator may request a reduction in the amount of the corrective action cost estimate and the amount of financial assurance provided under this subsection if the cost estimate exceeds the maximum remaining costs of corrective action.

The owner or operator shall submit a revised cost estimate with the justification for the reduction to the director when requesting a reduction in the amount of the corrective action cost estimate and the amount of financial assurance provided.

The justification shall include an itemization of all corrective action costs. No reduction request shall be reviewed until a complete cost estimate acceptable to the department has been submitted. A request for a reduction in the corrective action cost estimate shall be reviewed in a timely manner.

The owner or operator of each solid waste management unit required to undertake a corrective action program under 9VAC C shall establish financial assurance in the amount specified by the most recently approved cost estimate for the selected remedy in accordance with 9VAC The owner or operator shall provide continuous coverage for corrective action until released from financial assurance requirements for corrective action by the director.

Local government financial test. An owner or operator that satisfies the requirements of subdivisions 1 through 3 of this section may demonstrate financial assurance using the local government financial test up to the amount specified in subdivision 4 of this section.

The owner or operator shall satisfy the provisions of subdivision 1 a of this section, as applicable: The owner or operator shall prepare his financial statements in conformity with Generally Accepted Accounting Principles for governments and have its financial statements audited by an independent certified public accountant or by the Auditor of Public Accounts.

An owner or operator is not eligible to assure its obligations under this section if he: However, the director may evaluate qualified opinions on a case-by-case basis and allow use of the financial test in cases where the director deems the qualification insufficient to warrant disallowance of the test.

The local government owner or operator shall place a reference to the closure, post-closure care, or corrective action costs assured through the financial test into the next comprehensive annual financial report CAFR after January 7,or prior to the initial receipt of waste at the facility, whichever is later.

Disclosure shall include the nature and source of closure and post-closure requirements, the reported liability at the balance sheet date, the estimated total closure and post-closure care cost remaining to be recognized, the percentage of landfill capacity used to date, and the estimated landfill life in years.An Overview of Decisions Concerning Capital Outlay in Airborne Express.

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