The City of El Paso owns and operates two landfills located in the East (Clint)...

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Accounting

The City of El Paso owns and operates two landfills located in the East (Clint) and Northeast (McCombs) areas of the City of El Paso. Closure and post-closure care of the landfills are subject to the requirements of Subtitle D of the Resource Conservation and Recovery Act (P .L. 94/580) and Sections 330.250-256 of Title 30 of the T exas Administrative Code administered by the Texas Commission on Environmental Quality (TCEQ), formerly the

Texas Natural Resource Conservation Commission (TNRCC).

During fiscal year 2018, the City hired independent engineer consultant to monitor the landfill before, during and post closure. What is the impact of consulting fee to the Landfill expense at Year 2018

Increase the landfill Expense because its part of the Landfill cost components;

Decrease the landfille Expense because its not part of the Landfill cost components

No impact because its not part of the Landfill cost components

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