· Context
Landfill closure and postclosure liability reported at $6,474,290
Note 13 of the City's audited financial statements records an accrued liability for landfill closure and postclosure care of $6,474,290 at September 30, 2025, up from $5,194,715 at September 30, 2022. The note says an engineer estimated full closure at about $11.8 million and postclosure care at about $3.5 million in current dollars, and that the City meets state financial-assurance rules through the local government financial test.[1][2][3][4]
What the sources say
- ✓ Verified
The City's audited accrued liability for landfill closure and postclosure care was $4,909,973 at September 30, 2021; $5,194,715 at September 30, 2022; $5,984,720 at September 30, 2023; $6,134,591 at September 30, 2024; and $6,474,290 at September 30, 2025.[4][3][2][1]
- Fy2021
- $4,909,973
- Fy2022
- $5,194,715
- Fy2023
- $5,984,720
- Fy2024
- $6,134,591
- Fy2025
- $6,474,290
- ✓ Verified
The liability components reported in Note 13 were: final cover $3,995,341 and postclosure care $1,199,374 (FY2022); $4,602,948 and $1,381,772 (FY2023); $4,718,216 and $1,416,375 (FY2024); and $4,979,484 and $1,494,806 (FY2025).[4][3][2][1]
- Final cover
- $3,995,341
- Postclosure
- $1,199,374
- Final cover
- $4,602,948
- Postclosure
- $1,381,772
- Final cover
- $4,718,216
- Postclosure
- $1,416,375
- Final cover
- $4,979,484
- Postclosure
- $1,494,806
- ✓ Verified
The note says an independent engineer estimated final cover at $8,145,871 for a 100-acre, two-cell segment and monitoring of the 662 acres over the 30-year postclosure period at $1,780,200, and that with inflation and the transfer station, closure would cost about $11.8 million and postclosure care about $3.5 million, about $15.4 million in current dollars. These are estimates.[1][2]
- Final cover segment
- $8,145,871
- Monitoring
- $1,780,200
- Closure estimate
- $11,800,000
- Postclosure estimate
- $3,500,000
- ✓ Verified
Reported cumulative landfill usage was 28,952,124 cubic yards at September 30, 2022, 29,511,586 at September 30, 2023, and 30,157,725 at September 30, 2024, of an 89,787,477-cubic-yard capacity. The FY2024 and FY2025 notes both state that 32.9% of capacity was filled at September 30, 2023, with about 109 years of remaining life at the current rate; the FY2025 note uses the September 30, 2024 usage figure.[4][3][2][1]
- Used cy 2022
- 28,952,124
- Used cy 2023
- 29,511,586
- Used cy 2024
- 30,157,725
- Capacity cy
- 89,787,477
- ✓ Verified
The City says it meets state financial-assurance requirements for landfill closure through the 'local government financial test,' citing a Standard & Poor's AAA rating, and reports to TCEQ.[1]