As part of Shannon & Wilson's Asset Management services, we evaluated closure and post-closure costs for the Unalaska Class I landfill. The estimated costs comply with the Government Accounting Standards Board (GASB) Statement No. 18, Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs and an Engineer's Estimate per Alaska Department of Environmental Conservation (ADEC) requirements. The City of Unalaska utilized the estimated costs to prepare their annual Financial Assurance documentation.

Primary project elements:

• Audit groundwater and surface water monitoring program
• Conduct surface water sampling
• Stormwater pollution prevention plan (SWPPP) preparation
• Spill prevention, control, and countermeasure (SPCC) preparation
• Special waste-handling permit
• Bio-composting pilot program and permitting

Based on the GASB Statement No. 18, paragraph 4, the estimated total current cost for municipal solid waste landfill (MSWLF) closure and post-closure care included:

• The cost of equipment expected to be installed and facilities expected to be constructed near or after the date the MSWLF stops accepting solid waste and during the post-closure period
• The cost of final cover (capping) expected to be applied near or after the date the MSWLF stops accepting solid waste
• The cost of monitoring and maintaining the expected usable MSWLF area during the 30-year post-closure period.