County finance staff reviewed Seward County’s landfill operations during the audit presentation and said the landfill had operating charges near $9 million and operating expenses of about $7.6 million, yielding a reported operating net income and positive cash flow.

According to the audit presentation, charges for services at the landfill were roughly $9,000,000 and total operating expenses were about $7,600,000, producing an operating net income figure cited by the presenter. The auditor said the landfill’s cash provided by operations was about $1.5 million for the year, up from about $1.0 million the prior year.

Restricted closure and post-closure funds

The audit shows restricted assets set aside for closure/post-closure care of the landfill totaling $4,884,000 in time deposits and restricted cash, which the presenter said the county has segregated for that specific purpose. The audit also includes a county study that produces the estimated closure and post-closure liability recorded on the business-type financial statements.

Cell permitting and timeline

County discussion indicated the landfill will need to proceed with additional phases. A county speaker said phases 3 and 4 would likely be required in the next two to three years, with phases 5 and 6 following; the speaker estimated about six to eight years before opening Cell 3. Another speaker said Cell 3 will be a 25-acre cell within the permitted boundaries and that, after a permit modification and inclusion of additional property, the permitted capacity projection extends more than 100 years.

Why it matters: The landfill is the county’s principal business-type enterprise and its financial performance and the sufficiency of dedicated closure funds affect both future service rates and potential county exposure for long-term closure costs.

Operational context and notes

- The audit consolidates landfill and waste-haul operations into a single proprietary fund for reporting.
- The audit shows an operating net income figure and a positive net change reported for the landfill of about $941,497 (presented as the year-over-year net change), resulting in an ending enterprise position presented in the audit packet.
- The presenter noted increases in maintenance and administrative allocations as a contributor to year-to-year expense changes and explained interest income and lease-purchase interest as reconciling items in the cash flow statement.

Ending

County staff said the landfill’s restricted closure funds are segregated and that permitting for future cells is planned; commissioners and staff discussed rate-setting and the timing of phases, and asked for continued monitoring of closure liabilities.