Bulletin 2: Record Keeping and Reporting Requirements

Publication No. 200-94-014
December 1994

To All Operators of Solid Waste Landfills:

This bulletin clarifies the record keeping and reporting requirements specified in Title 14, California Code of Regulations (CCR), Division 7, Chapter 5, Article 3.5, section 18297. All operators of solid waste landfills are required to maintain evidence of all mechanisms used to demonstrate financial assurances at the facility whenever possible. When no office is available, an alternate location approved by the Board must be specified.

The following types of documents must be maintained:

  • The original or copy of each mechanism used to provide financial responsibility under Title 14, Articles 3.3 and 3.5.
  • Documentation of capacity filled during the past year for each year of the buildup period, if a trust fund or enterprise fund is being used.
  • Official resolutions, forms, letters, and agreements used to establish the mechanism.
  • Annual financial statements, if a financial means test is used.
  • The mechanism identifying the landfills and cost estimates covered by the mechanism.
  • A letter from an authorized officer of an institution maintaining a mechanism, identifying the amount of coverage provided.
  • Documentation that the mechanism meets regulatory requirements.

An operator must submit to the Board and local enforcement agency evidence of financial responsibility when:

  • A mechanism is established or amended.
  • A closure and/or postclosure maintenance plan is submitted to the Board.
  • An operator fails to obtain alternate coverage within 60 days after an operator receives notice of;
    • commencement of bankruptcy,
    • suspension or revocation of authority to act as a provider,
    • a guarantor failing to meet the requirements of the financial means test,
    • any other incapacity of a provider of financial assurance.

The FAS bulletins are designed to guide and assist operators of solid waste landfills to comply with state and federal statutory and regulatory financial assurance requirements. All operators are encouraged to contact the Financial Assurances Section to address a specific topic.

For more information contact: Solid Waste Facilities, PermitTrainingAssistance@calrecycle.ca.gov