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D. Closure and Postclosure Care Cost – White Street Landfill
The City owns and operates a regional landfill site located in the northeast portion of the City. State and federal laws require
the City to place a final cover on its White Street landfill site and to perform certain maintenance and monitoring functions at
the site for thirty years after closure. The City reports a portion of these closure and postclosure care costs as an operating
expense in each period based on landfill capacity used as of each June 30. The $25,601,702 reported as landfill closure and
postclosure care liability at June 30, 2016 is based on 100% use of the estimated capacity of Phase II and Phase III, Cells 1
and 2. Phase III, Cell 3 is estimated at 53.4% of capacity.
In November 2005, the City issued $8.4 million in Special Obligation bonds for the purpose of constructing a solid waste
transfer facility. This facility, which opened in 2006, is located in an industrial section of western Greensboro and accepts
waste from the City’s solid waste collection services and from private haulers, with waste transported off-site daily to a
private site outside of the City. It is expected that White Street Landfill will only be utilized for disposal of construction,
demolition debris, yard waste and certain incinerated waste and in the event that the transfer station is not operational.
The estimated liability amounts are based on what it would cost to perform all closure and postclosure care in the current
year. Actual costs may be higher due to inflation, changes in technology, or changes in regulations. At June 30, 2016, the
City had expended $3,876,035 to complete closure of the White Street facility, Phase II and $2,535,980 to begin closure
activities at the construction and demolition site located on top of the municipal waste filled space. The balance of closure
costs, estimated at $13,101,987 and an estimated $12,499,715 for postclosure care will be funded over the remaining life of
the landfill, estimated to be 20 to 25 years.
E.
Pollution Remediation Obligations
Greensboro staff have identified specific City-owned properties where either it is known or reasonably believed that the sites
contain certain pollutants. Most of the properties have not completed an environmental assessment of the impact or have
active remediation systems in place, however each site has been reported to a North Carolina regulatory agency as having a
current or reportable incident, thus voluntarily obligating the City for certain remediation activities. In addition, the City
entered an administrative agreement with a state agency to voluntarily assess a site. None of the reported pollution creates an
imminent endangerment to public health or welfare and many of the sources of impact have already been eliminated, as
reasonably appropriate.
An estimated pollution remediation obligation of $1,552,417 is recorded in the Statement of Net Position in the Solid Waste
Enterprise Fund. This amount reflects current estimates for groundwater pollution remediation noted at the City’s White
Street landfill, in an active part of the disposal site, not associated with closure and postclosure activities. City staff has
voluntarily worked with appropriate State regulators to assess the environmental impact and to develop a corrective action
plan. The estimated cost of remediation is based on an external consultant’s estimate for the corrective action plan, which
involves phyto-remediation and monitored natural attenuation activities. Should further activities become necessary, such as
constructing a pump and treat system, cost estimates would then be re-evaluated. Remediation activities began in Fiscal Year
2010 and are ongoing.
Certain other sites associated with pollution activity within the City have been identified, primarily pertaining to former
waste disposal or prior property use; however, costs for remediation activities are not estimable as of June 30, 2016.
In addition, we estimate no future recoveries to potentially reduce the recorded pollution liabilities in Fiscal Year 2016.