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individually accounted for in the general
fund, as a separate department, program TYPICAL SOLID WASTE 4. CONTRACTUAL SERVICES
or function and sufficient detail shall be Advertising _____
reported in the annual financial report FUND EXPENSES Dues and subscriptions _____
to identify all applicable revenues and Professional and consulting
expenditures related to the management TO RECOVER services _____
of solid waste. Any county, solid waste ________________________________
authority or municipality that operates a Total _____
landfill and/or incinerator shall account
for financial activities related specifically 1. SALARIES 5. INSURANCE
to that landfill and/or incinerator in an Direct labor Vehicles _____
enterprise fund. Each county, solid waste Full-time _____ Liability _____
authority and municipality shall use a Part-time _____ Deductibles or actual awards _____
uniform solid waste financial accounting ________________________________
system and chart of accounts developed Seasonal _____ Total _____
by the comptroller of the treasury. Overtime
(b) The comptroller of the treasury is Regular _____ 6. FACILITIES MANAGEMENT
directed to develop a uniform financial Holiday _____ Rent or depreciation _____
accounting system conforming to Merit Increases _____ Utilities _____
generally accepted accounting principles
for use as required by this section. Across-the-board increase _____ Custodial services _____
(c) Such uniform accounting system Longevity pay _____ Security _____
shall be subject to the approval of ________________________________ Storm water managment _____
the commissioner of finance and Total _____ ________________________________
administration. Upon such approval, Total _____
each county shall establish and maintain 2. FRINGE BENEFITS
the uniform solid waste financial Paid holidays, sick leave, 7. FLEET OPERATIONS
accounting system. vacation _____ Vehicle maintenance _____
(d) No state funds for solid waste Retirement or pension Fuel _____
management shall be released to contributions _____ Vehicle repair _____
a county, solid waste authority or Hospitalization and
municipality unless financial activities health insurance _____ Vehicle wash _____
related to the management of solid Life insurance _____ Vehicle depreciation or
waste are accounted for in accordance Social Security payments _____ use allowance _____
with GAAP. The activities related to Licenses, permits and fines _____
the management of solid waste must be Workers compensation ________________________________
accounted for in either a special revenue insurance _____ Total _____
or enterprise fund unless explicitly Unemployment insurance _____
prohibited by GAAP. Where GAAP Incentives, bonuses, awards _____ 8. INTERDEPARTMENTAL CHARGES
prohibits the use of a special revenue Training and educational Computer use time _____
or enterprise fund, the solid waste reimbursements _____ Purchasing and warehouse
financial activities may be individually ________________________________ charges _____
accounted for in the general fund as Total _____ ________________________________
a separate department, program or Total _____
function and sufficient detail shall be 3. MATERIALS AND SUPPLIES
reported in the annual financial report Office supplies _____ 9. INTERNAL OR INDIRECT COSTS
to identify all applicable revenues and Cleaning supplies _____ Management _____
expenditures related to the management Personnel _____
of solid waste. No state funds for solid Uniforms _____
waste management shall be released Hand tools _____ Finance _____
to a county, solid waste authority or Food _____ Procurement and other
municipality that operates a landfill and/ Printing _____ administrative costs _____
or incinerator unless financial activities Legal _____
related to that landfill and/or incinerator Postage _____ ________________________________
are accounted for in an enterprise fund. Safety equipment _____ Total _____
Amended by 2013 Tenn. Acts, ch. Containers and bins _____
49,Secs.s1, s2 eff. 3/26/2013. ________________________________
Acts 1991, ch. 451, § 52; T.C.A., § 68-31- Total _____ ANNUAL COLLECTION COST
874; Acts 1992, ch. 759, §§ 1, 2. (Total of 1 through 9) _____

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