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Uniform Solid Waste User Fee Evaluation

City of Atlantic Beach, FL | Atlantic Beach, FL | Completed: 2012

MSW Consultants was retained by the Cities of Atlantic Beach and Neptune Beach to rapidly obtain and review available documentation from the City of Jacksonville (COJ) to validate COJ's process for establishing uniform solid waste processing and disposal fees for residential solid waste services in the COJ. The Cities are disputing the rigorousness of the process undertaken by COJ to establish a defensible uniform solid waste processing and disposal fee.

The reason for this analysis is that the interlocal agreements between Atlantic Beach and COJ and between Neptune Beach and COJ provide that when COJ has established uniform fees for COJ residents, instead of using ad valorem taxes for solid waste services, Atlantic Beach and Neptune Beach will begin to pay for landfill disposal.

The project is intended to examine and process documents to determine if COJ has established defensible solid waste user fees for COJ residents. MSW Consultants approach to the project will attempt to verify that COJ has accurately and reasonably compiled appropriate financial, operating, and customer documentation and has adequately and defensibly allocated system expenses to appropriate cost centers and customer classes. MSW Consultants will also observe and comment on unique and noteworthy policies that may impact the full cost accounting.