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Miami Shores Village
Solid Waste Rate Study
Draft Report
June 23, 2025
June 23, 2025
Mr. Esmond K. Scott
Village Manager
Miami Shores Village
10050 NE 2 Avenue, Miami
Shores, FL 33138
Re: Solid Waste Study –
Draft Report
Dear Mr. Scott,
Stantec is pleased to present this Draft Report of the Solid
Waste Rate Study (Study) that we performed for Miami
Shores Village (“Village”). We appreciate the fine
assistance provided by you and all of the members of the
Village staff who participated in the Study.
If you have any questions, please do not hesitate to reach
out to us. We appreciate the opportunity to be of service to
the Miami Shores Village and look forward to the possibility
of doing so again in the near future.
Sincerely,
Kyle Stevens
Principal
777 S Harbour Island Blvd Ste 600,
Tampa, FL 33602
Kyle.Stevens@stantec.com
Enclosure
1. Executive Summary
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |1
TABLE OF CONTENTS
Executive Summary .............................................................................................. 3
Introduction ................................................................................................................................. 3
Study Objective ........................................................................................................................... 3
Revenue Sufficiency Analysis ..................................................................................................... 3
Cost of Service ............................................................................................................................ 5
Solid Waste Fee Design ............................................................................................................. 6
Introduction ........................................................................................................... 8
Background ................................................................................................................................. 8
Study Objectives ......................................................................................................................... 9
Revenue Sufficiency Analysis ........................................................................... 10
Source Data and Assumptions ................................................................................................. 11
3.1.1 Source Data ....................................................................................................................... 11
3.1.2 Current Revenues .............................................................................................................. 11
3.1.3 Operating Expenditures ..................................................................................................... 11
3.1.4 Debt Service ...................................................................................................................... 12
3.1.5 Vehicle Replacement Program .......................................................................................... 12
3.1.6 Minimum Reserve Policy ................................................................................................... 12
3.1.7 Total Solid Waste Fund Revenue Requirements .............................................................. 13
Financial Plan Development ..................................................................................................... 14
Cost of Service.................................................................................................... 15
Solid Waste Fee Design ..................................................................................... 19
Current Solid Waste Fees ......................................................................................................... 20
Single Family Solid Waste Fees ............................................................................................... 21
Non-Single Family Solid Waste Fees ....................................................................................... 23
Results and Recommendations ........................................................................ 27
1. Executive Summary
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Revenue Sufficiency Analysis ................................................................................................... 27
Cost of Service .......................................................................................................................... 27
Solid Waste Fee Design ........................................................................................................... 28
Schedule 1 – Assumptions……………………………………………………………….……………..…….….A-2
Schedule 2 – FY 2025 Beginning Fund Balances……………………………………….…………...………..A-3
Schedule 3 – Projection of Cash Inflows………………………………………………….………...…………..A-4
Schedule 4 – Projection of Cash Outflows…………………………………………………………….………..A-5
Schedule 5 – Cost Escalation Factors………………………………………………………………….……….A-6
Schedule 6 – Capital Improvement Program………………………………………………………….………..A-7
Schedule 7 – FAMS Control Panel …………………………………………………………………….………..A-8
Schedule 8 – Pro-Forma………………………………………..……………………………………….………..A-9
Schedule 9 – Capital Project Funding Summary…………………………………………………...…..……..A-10
Schedule 10 – Funding Summary by Fund………………………………………………………….….……..A-11
1. Executive Summary
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |3
EXECUTIVE SUMMARY
INTRODUCTION
This Executive Summary presents an overview of the results of the comprehensive Solid Waste
Rate Study Update (Study) that was conducted for the solid waste utility of the Miami Shores
Village (hereafter referred to as the “Village”) by Stantec Consulting Services.
STUDY OBJECTIVE
The Study had three principal objectives including a revenue sufficiency analysis (RSA), cost
allocation and rate design. The RSA was conducted to determine the ability of the Village’s current
and future revenues to meet the cash need requirements of the utility’s annual operations. Then
the FY 2026 revenue requirement was further broken down in the cost allocation by function,
(collection or disposal) and ultimately by service line (garbage, recycling, and bulk). This detailed
allocation of cost allowed for the design of solid waste fees that reflect the underlying cost of
service and enhance the defensibility of the assessment.
REVENUE SUFFICIENCY ANALYSIS
The RSA evaluated the ability of the Village’s existing solid waste assessment fee revenues to
meet the utility’s projected financial requirements over a ten-year forecast period. The goal of the
RSA was to determine the level of assessment fee revenue increases necessary to provide
sufficient revenues to meet the Solid Waste Program’s total financial needs. Focus was paid to
the next five years for purposes of establishing a new schedule of assessment fees revenue
adjustments. The RSA initial findings and proposed assessment fee revenue adjustments are
based upon the revenue and expense information, beginning balances, financial reserve policies,
and other assumptions as described throughout the report. Baseline data and assumptions were
thoroughly reviewed with Village staff to establish a representative baseline of revenues and
expenses, upon which projections could be developed for the forecast period.
Based on the results of the RSA, we have determined that the Village’s current solid waste
assessment fee revenues will not be sufficient to meet the funding requirements of the program
over the next five years. Based on the needed revenue requirements, which include increased
operating expenses associated with an increase in disposal fees, the baseline fee revenue plan
will be insufficient, and without adjustment, the Village will exhaust all resources within the Solid
Waste Fund by FY 27. Figure 1-1 illustrates the projected depletion of the Solid Waste Fund
under the baseline fee revenue plan of 3.0% revenue adjustments annually. The blue bars show
1. Executive Summary
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |4
the end of fiscal year fund balance and the black line shows the target fund balance (3 months of
operating expenses).
Figure 1-1. End of Fiscal Year Fund Balance Projection under Existing Fee Revenues
To address the needs of the solid waste program, we have developed a financial management
plan that will increase solid waste assessment fee revenues to correspond with the dynamics that
drive the Solid Waste Program’s costs. The recommended assessment fee revenue adjustments
for FY 26 - 30 are presented in Table 1-1. Following two years of more significant assessment
fee increases, the Village should be able to return to lower inflationary assessment fee increases
that track with the projected escalation of operating expenses and are in line with the baseline
plan of adjusting fee revenues 3.0% annually. The resulting fund balance projection that results
from the implementation of the proposed financial plan is shown on Figure 1-2.
Table 1-1 Recommended Plan of Solid Waste Fee Revenue Increases
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Solid Waste Fee
Revenue Increase 20.0% 10.0% 3.0% 3.0% 3.0%
The assessment fee revenue adjustments identified in Table 1-1 for each of the FYs, 2026-2030,
are estimates at this time based on projected needs of existing programs. Improvements or
changes made to the effective management of trash, garbage, or recycling could impact the
estimates presented in this report. Therefore, the Village should evaluate the annual revenue
requirements of the solid waste program on an annual basis as part of the budget process to
evaluate whether the estimated assessment fee revenue adjustments shown in the table remain
appropriate.
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
FY 24 FY 25 FY 26 FY 27 FY 28 FY 29 FY 30
Fund Balance Target
1. Executive Summary
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |5
Figure 1-2. End of Fiscal Year Fund Balance Projection under Proposed Fee Revenues
COST OF SERVICE
Once the FY 2026 revenue requirement was determined, the subsequent step of the analysis was
to further break down each individual expense line item by function, (collection or disposal) and
then by service line (garbage, recycling, and bulk). The intent of the cost-of-service analysis is to
ensure that all costs that are recovered by the system are proportional to the services that are
provided. Allocating costs in this manner strengthens the defensibility of the assessment and is
also transparent to the customers of the Village receiving solid waste services.
The current budget for the Village is composed of expenses broken out between personnel and
operations, without a distinction for which expense lines or portion there of serves each function
of operation. The available budget was reviewed with staff, and then each cost was allocated
directly using allocation factors that were decided on using operational metrics and staff input.
This process was completed to separate the cost of collection against disposal and then identified
the total cost to serve each function of the system. Upon completing this allocation, Stantec then
further distributed the functional costs to each service line provided, garbage, recycling, and bulk
trash as is summarized in Figure 1-3.
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
FY 24 FY 25 FY 26 FY 27 FY 28 FY 29 FY 30
Fund Balance Target
1. Executive Summary
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |6
Figure 1-3. Cost of Service by Service Line
SOLID WASTE FEE DESIGN
The final portion of the Study was to develop the assessment fees for each individual service
rendered to a parcel based on the unique services that are provided. The fees to each customer
class will vary due to the many different services offered. Residential properties residing in single
family or duplex properties are the most frequent customer type for the Village, receiving pickup
of two 30-gallon garbage cans twice a week, a 17-galon recycling bin once a week, and bulk trash
pickup every third week. The calculated single-family fees can be found below in Figure 1-4, and
are compared to existing rates. Single family homes will experience an assessed fee increase of
$157.96 annual or 15.7% over FY 2025 fees under the calculated fees which included the updated
cost of providing these services. Section 5 of the report details the expected changes and cost
basis for the other less common fees in the Village.
Garbage Recycling Trash/Yard Waste
Disposal $712,446 $122,690 $1,021,968
Collection $1,129,060 $386,207 $1,059,577
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Collection Disposal
1. Executive Summary
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Figure 1-4 Single Family Residential Rates
$1,004.53
$533.92
$1,004.53
$1,162.49
$1,046.20
$1,162.49
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
Single Family Auxilary Unit (One Can)Duplexes
Current Rate Calculated Rate
2. Introduction
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |8
INTRODUCTION
Stantec Consulting Services Inc. (Stantec) has conducted a Solid Waste Rate Study (Study) for
the Miami Shores Village (hereafter referred to as the “Village”) solid waste utility. This report
presents the results of the comprehensive Study, including background information, an
explanation of the calculation methodology employed, and the results of the analysis.
BACKGROUND
The Miami Shores Village manages an extensive solid waste collection and disposal program,
which includes collection and disposal of household garbage, residential recycling, yard trim, bulk
trash, and white goods. The Village collects residential trash twice a week, and collects recycling
once a week for single family homes. Bulk trash is collected about once every three weeks for
residential customers. The vast majority of residential customers have two thirty gallon garbage
cans, and one recycling bin. However, there are multifamily residential accounts who receive
different service types and are charged for the service received. Multifamily complexes across the
Village vary between size of container and frequency of garbage collection. Additionally, these
multifamily complexes may or may not receive recycling collection, and only receive bulk pickup
approximately once a month. Commercial customers receive a variety of services based on the
service requested and will pay unique fees for the service received. The majority of commercial
customers do not receive recycling collection services, and those who do are currently not
charged for the service.
The Village manages and accounts for the solid waste program as an enterprise fund and as such
the program is fully funded by revenues collected from the users. The solid waste assessment is
collected from customers on an annual basis via a non-ad valorem assessment, providing the
required revenues. The Village previously completed a rate study in 2019 and implemented a one
year assessment fee revenue increase, however did not complete the second of two
recommended fee revenue increases.
The Solid Waste Department is responsible for managing the collection service for the Village,
and does not contract out this service. The garbage is currently delivered to the Miami Dade
County Transfer Station. A sizeable portion of the expense budget is dedicated to tipping
assessment fees paid for disposing of the Village’s solid waste.
In order to address the increasing costs of the Solid Waste Utility, the Village engaged Stantec
Consulting Services to assist with the development of a long-term financial plan and solid waste
assessment fee study. The remaining sections of this Report outline the methodology used and
the findings of the study.
2. Introduction
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STUDY OBJECTIVES
The scope of work for the Study outlines several key objectives outlined below:
Perform a Revenue Sufficiency Analysis – To evaluate the sufficiency of the
Village’s current assessment fee revenues over a multi-year projection period and, to
the extent necessary, develop a plan of annual assessment fee revenue adjustments
that will provide adequate revenues during the projection period to satisfy all financial
requirements, including 1) operating and maintenance costs, 2) vehicle replacement
cost, and 3) adequate operating reserves.
Cost of Service – Complete a cost of service model by allocating Village’s expense
budget between collection and disposal functions, then further allocating these costs
between garbage, trash, and recycling service lines. Use this basis to ensure that
assessment fees can be constructed proportional to the cost of providing service.
Solid Waste Fee Design – Utilize the revenue sufficiency analysis and cost of service
findings to construct solid waste assessment fees that are defensible and proportional
to the services rendered.
3. Revenue Sufficiency Analysis
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REVENUE SUFFICIENCY ANALYSIS
This section presents our revenue sufficiency analysis (RSA) for the Village’s Solid Waste Program.
The analysis examines the ability of the Solid Waste Enterprise Fund to support the revenue
requirements of the program with the current assessment fee revenue, and any necessary
adjustments required to ensure revenue sufficiency. The following sub-sections of the report present
a description of the source data, assumptions, and results of the RSA.
In order to populate the financial model, we reviewed the Village’s historical and budgeted financial
information regarding the operation of its solid waste program. The review is based on historical
spending, projected budgets established by the Village, as well as the additional annual operating
and maintenance costs associated with the new collections contract for solid waste, recycling, and
yard trim. We also documented the Village’s current debt service obligations and covenants, or
promises made to lenders, relative to net income coverage requirements and any necessary
reserves.
We reviewed all assumptions and policies that would affect the financial performance of the solid
waste program with staff, including the use of cost escalation factors, transfers to other Village funds,
and budget execution factors. Finally, we completed a detailed review of the historical number of
accounts billed to develop a baseline for forecasting future revenues.
All information was entered into Stantec’s solid waste financial model. The model was loaded and
reviewed for accuracy. The projection period within the model was developed to provide a full ten-
year projection period (FY 26 to 35), with a focus on the near term five year horizon.
Stantec’s team evaluated multiple alternative financial management plans and corresponding solid
waste assessment fee revenue adjustment plans through interactive work sessions with Village staff.
During the work sessions, we examined the impact of various inputs or assumptions upon key
financial indicators. The work sessions focused on confirmation of the projection of operating
expenses and capital investment costs allocated to the Solid Waste Program. Each of the scenarios
were evaluated using key financial metrics for the Solid Waste Fund, namely cash reserves and
customer bill impacts. After discussions and scenario analysis, we developed the recommended
financial management plan and corresponding plan of annual solid waste assessment fee revenue
adjustments presented in this report. The financial plan was developed for the full 10-year projection
period with recognition that the Village will evaluate the plan annually and make adjustments as
necessary, given changing conditions or enhancements within the program.
3. Revenue Sufficiency Analysis
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SOURCE DATA AND ASSUMPTIONS
The following presents the key source data and assumptions relied upon in conducting the RSA.
3.1.1 Source Data
The preliminary FY 2024 end of year trial balance City provided by Village staff were used to establish
the beginning FY 25 balances for the Village’s Solid Waste Fund. As of the end of year FY 24, the
Village had approximately $1.2 million in net cash balance within the Solid Waste Operating Fund.
3.1.2 Current Revenues
The revenues utilized in the RSA reflect an evaluation of multiple years of historical results. Revenues
consist of solid waste assessment fee revenue and other operating revenues. FY 25 Solid Waste
assessment fee revenues used in the financial model are based upon FY 25 budgeted revenues
provided by the Village, validated by the current assessment roll. Solid Waste assessment fee
revenues are escalated in the model based on the recommended assessment fee revenue
adjustments. Other operating revenues are based off the FY 25 Budget Requests and are held flat
through the modeled forecast period. To evaluate the sufficiency of current revenues to meet the
funding requirements of the solid waste program, the revenues are forecasted at a baseline annual
fee revenue increase of 3.0% annually.
Projected revenues at current solid waste assessment fee revenues are shown below in Table 3-1
over the next five years.
Table 3-1 Solid Waste Projected Revenues at Current Fees (millions)
FY 26 FY 27 FY 28 FY 29 FY 30
Solid Waste Fee Revenues $3.82 $3.94 $4.06 $4.18 $4.30
Other Revenues $0.02 $0.02 $0.02 $0.02 $0.02
Total Solid Waste Fund
Revenues $3.85 $3.96 $4.07 $4.19 $4.32
3.1.3 Operating Expenditures
The Village’s solid waste program operating expenditures include all operating and maintenance
expenses, transfers and debt service requirements. The RSA based operating expenditure
projections on the individual expense categories and expense amounts within the FY 25 Adopted
Budget, adjusted annually thereafter, based upon assumed cost escalation factors that were
3. Revenue Sufficiency Analysis
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |12
reviewed with Village staff. Based on a historical review of the Village’s budget to actual spending,
no adjustment was made within the forecast as the Village has historically not over-budgeted.
3.1.4 Debt Service
The Village does not have any outstanding debt service and does not plan to use debt to finance any
future capital expenses.
3.1.5 Vehicle Replacement Program
The primary capital outlay for the Village’s Solid Waste program are new vehicle purchases, totaling
approximately $2.1M through FY 2030. The Village follows a vehicle replacement schedule, replacing
a Garbage Truck every two years, a Trash Truck every four years, and various other vehicles
frequently including Trash Grabbers and Wheel Loaders. The existing fleet for the Village consists of
3 reloaders used for garbage and recycling pickup, and two grabbers, four open body trucks, and 2
front end trucks used to collect bulk trash and yard waste. Appendix A includes the 10-year vehicle
replacement schedule for the Village.
3.1.6 Minimum Reserve Policy
To assist with development of a financial plan for the Solid Waste Fund, it is prudent to establish a
minimum reserve balance to maintain within the Fund. Reserve balances for enterprise funds are
funds set aside for a specific cash flow requirement, financial need, project, task, or legal covenant.
These balances are maintained in order to meet short-term cash flow requirements, and at the same
time, minimize the risk associated with meeting the financial obligations and continued operational
and capital needs under adverse conditions. The level of reserves maintained by a utility is an
important component and consideration in developing a multi-year financial management plan.
Many utilities, rating agencies, and the investment community as a whole, place a significant
emphasis on having sufficient reserves available for potentially adverse conditions. The Village does
not currently have a specifically defined reserve policy for the Solid Waste Fund. For the purpose of
the assessment study, we recommend that the Village maintain an operating reserve equal to 3
months of operating expenses. This equates to a total minimum reserve level in the Solid Waste
Fund of approximately $0.89 million in FY 26, that will grow proportional with escalating operating
expenses, to $1.1 million by FY 35. These reserves will ensure that the Village maintains adequate
funds for the solid waste program and avoids raising fees abruptly due to unforeseen conditions.
3. Revenue Sufficiency Analysis
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |13
3.1.7 Total Solid Waste Fund Revenue Requirements
The total solid waste revenue requirements include the operating expenditures and cash funded
capital outlay. Table 3-2 presents the Solid Waste Fund’s revenue requirements and the total
available revenue generated by the Solid Waste Program. The current revenues fall well short of the
projected expenses. The Solid Waste Program will be able to fund the first few years of theses
expenses by offsetting any fiscal year deficit using existing fund balances; however, this strategy will
result in the depletion of the fund balance by FY 27. This is demonstrated in Figure 3-1, where the
blue bars represent the end of fiscal year fund balance and the black line represents the proposed
fund balance target discussed in section 3.1.6.
Table 3-2 Solid Waste Revenue Requirements Projection Status Quo
Figure 3-1 Solid Waste Fund Balance Status Quo
-$3.0M
-$2.5M
-$2.0M
-$1.5M
-$1.0M
-$0.5M
$0.0M
$0.5M
$1.0M
$1.5M
FY 24 FY 25 FY 26 FY 27 FY 28 FY 29 FY 30
Fund Balance Target
($ Million) FY 26 FY 27 FY 28 FY 29 FY 30
Total Operating
Expenses $3.89 $4.22 $4.38 $4.56 $4.74
Cash Funded Capital $0.44 $0.59 $0.27 $0.37 $0.22
Total Solid Waste
Expenses $4.33 $4.81 $4.66 $4.92 $4.96
Baseline Solid
Waste Fund
Revenues
$3.85 $3.96 $4.07 $4.19 $4.32
3. Revenue Sufficiency Analysis
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FINANCIAL PLAN DEVELOPMENT
As demonstrated in the revenue sufficiency analysis status quo scenario, the Village’s current
baseline scenario of 3.0% annual solid waste assessment fee revenue increases are not sufficient to
meet the funding requirements of the program and the Solid Waste Fund will exhaust its resources
by FY 27. In order to meet the projected revenue requirements, the Village will need to increase the
solid waste assessment fee revenue to provide additional funding for the program. The results for the
proposed financial planning scenario recommendations are outlined below over a five-year projection
period.
Table 3-3 Recommended Five Year Solid Waste Fee Revenue Adjustments
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Solid Waste Fee Revenue
Increase 20.0% 10.0% 3.0% 3.0% 3.0%
Figure 3-2 presents the estimated annual cash balance within the Solid Waste Fund based on the
assessment fee revenue adjustments shown in Table 3-3. The figure shows that with the proposed
assessment fee increases, the Village will meet minimum targets recommended through the
projection period. The recommended assessment fee revenue increases are necessary to bring the
fundamental revenue recovery of the Solid Waste Fund in line with the basis of expenses. Following
FY 30, additional assessment fee revenue increases will need to remain at 3.0% to keep revenues in
line with projected escalation of operating expenditures.
Figure 3-2 Solid Waste Fund Balance with Proposed Fee Increases
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
FY 24 FY 25 FY 26 FY 27 FY 28 FY 29 FY 30
Fund Balance Target
4. Cost of Service
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COST OF SERVICE
A cost-of-service analysis was conducted for the Village in order to better understand the composition
of cost for the utility and create sound basis for the construction of assessment fees that are cost
based and defensible. The Village’s current cost accounting has all expenses consolidated between
personnel and operations, without a distinction for service line or function. This cost-of-service
analysis underwent a two-step process to separated cost first between collection and disposal and
then between the service lines of garbage, recycling and bulk as is shown in figure 4-1.
Figure 4-1 Cost of Service Diagram
In order to begin the cost allocation process, the adopted FY 2025 line item budget was utilized as
the test year expenses to be analyzed as this was the most current budget available. Table 4-1
displays the aggregate amount of the budget and calculation of test year requirements, while
Appendix B display the line-item detail. In addition to the FY 2025 budget offsetting revenues,
contributions to fund balance which includes the effects of the 20% needed fee revenue increase as
calculated in section 3 allows for the derivation of the FY 2026 test year requirements. Additionally,
during discussions with staff, $23,700 was broken out from the cost allocation to be directly allocated
for dumpster replacements for the customers that have that service in the fee design section. This
input data will be utilized for the reminder of the cost-of-service analysis.
FY 2026 Revenue
Requirement DisposalCollection
Garbage
Recycling
Trash (Bulk &
Yard Waste)
Garbage
Recycling
Trash (Bulk &
Yard Waste)
4. Cost of Service
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Table 4-1 FY 2026 Test Year Requirements
Expense Item Amount
Operations and Maintenance $3,534,756
Transfers $350,000
Cash-Funded Capital $335,000
Offsetting Revenues and Contribution to Fund Balance $235,892
Dumpster Replacement Cost ($23,700)
FY 2026 Test Year Requirements $4,431,948
To separate collection cost from disposal cost, the first step in the cost allocation process, each line
item was reviewed with Village staff and either directly assigned to a function, split between both or
indirectly allocated. For example, tipping fees paid to Miami-Dade are clearly a disposal cost and are
allocated directly to disposal, whereas vehicle purchases are entirely a collection function and
allocated as such. This process was repeated until all budget line items were distributed between the
two functions. The resulting findings are displayed in figure 4-2 which demonstrates that 42% of
annual cost are disposal related and 58% are collection related.
Figure 4-1 FY 2026 Distribution of Revenue requirement by Function
$2,574,845
58%
$1,857,103
42%
Collection
Disposal
4. Cost of Service
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Once the functional cost were separated between collection and disposal, the last step in the cost
allocation was to further distribute the functional cost by service line. The Village provides three
distinct services being garbage, recycling and bulk. Each service line has unique collection and
disposal cost and as such each line item of collection or disposal cost was reviewed with staff and
allocated directly, split between the service or indirectly allocated. Figure 4-3 shows the resulting
allocation by service line and unique function. Bulk (trash and yard waste) as well as the garbage
service line are by far where most of the cost for the soldi waste utility reside.
Figure 4-3 FY 2026 Cost to Serve by Service Line
In order to make the findings of the cost-of-service analysis compatible with the need to design fees
proportional to the service rendered for each account Table 4-2 and Table 4-3 convert the findings
into unit cost based on the overall system units of service for collection (pickups) and disposal
(capacity).
Table 4-2 Collection Unit Cost by Service Line and Function
Collection Total Cost Collections Per Year Unit Cost
Garbage $1,129,060 593,512 $1.90
Recycling $386,207 187,824 $2.06
Trash/Yard Waste $1,059,577 67,700 $15.65
Total Collection $2,574,845
Garbage Recycling Trash/Yard Waste
Disposal $712,446 $122,690 $1,021,968
Collection $1,129,060 $386,207 $1,059,577
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Collection Disposal
4. Cost of Service
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Table 4-3 Disposal Unit Cost by Service Line and Function
Disposal Total Cost Disposal
Capacity
Unit Unit Cost
Garbage $712,446 27,418,976 Gallons $0.03
Recycling $122,690 3,267,524 Gallons $0.04
Trash/Yard
Waste
$1,021,968 67,700 Pickups $15.10
Total Disposal $1,857,103
5. Solid Waste Fee Design
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SOLID WASTE FEE DESIGN
In the following subsections this report makes numerous recommendations as it relates to the
Village’s solid waste fees. In developing the recommendations Stantec weighs often competing
objectives to arrive at the set of modifications that seeks to best serve the community. The following
objectives and more were considered in the development of Fees:
1) Simplicity and ease of understanding
2) Revenue needs of the utility for FY 2026 (20% increase in revenue)
3) Adherence to cost of service findings
4) Cost causation nexus
The Village collects its solid waste fee using a special non-ad valorem assessment on each parcel’s
annual tax bill that receives solid waste services. This collection mechanism is often used by
communities such as the Village as it is efficient and allows for each individual parcel to be billed
according to the service rendered. However, Florida case law has established two requirements for
the imposition of a non-ad valorem special assessment. These two requirements have become known
as the “two-pronged test” and include:
1) The property assessed must derive a special benefit from the improvement, service or
facilities provided and
2) the assessment must be fairly and reasonably apportioned among the properties that receive
the special benefit.
The first prong of the test was clearly met with the establishment of the assessment and the
recognition that each parcel being served has elected to receive service solid waste service which
provide specific benefits that enhance the usability of the parcel. As such this analysis is focused on
the second prong of the test, ensuring the reasonable proportioning of cost among benefiting
properties. As such the calculated solid waste fees presented herein are directly tied to the cost of
service and reflect a thoughtful consideration of the services rendered to each parcel, benefits of
those service, and the Villages cost of providing this service based on the most contemporary data
available. Calculating fees in this manner ensures transparency to customers and enhances the
overall defensibility of the assessment, ensuring the Villages ongoing ability to avail itself of this
revenue collection method.
5. Solid Waste Fee Design
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |20
CURRENT SOLID WASTE FEES
Table 5-1 Displays the current solid waste assessments that are levied against parcels within Miami
Shores for FY 2025. The structure of these fees was last established in the FY 2019 rate study. This
study is tasked with updating these fees and ensuring they reflect the current cost to provide these
services. From a broad perspective the Village serves two customer classes, residential and
commercial. However, in practice the distinction is more about the service rendered at a parcel vs the
land use. For example both a multi-family residential customer and commercial customer could utilize
dumpster services, whereas you would not see that type of service present for single family
customers. Each service and often the unique customer being served was discussed with Village
staff to gain an understanding of how these fees apply currently and how they should apply in the
future.
Table 5-1 FY 2025 Solid Waste Fees
Detailed Description Residential Fees Commercial Fees
Two (2) 30 Gal Cans 2x per week $1,004.53 $486.71
One (1) 30 Gal Can 2x per week $533.92 $243.39
One (1) 2yd 2x per week (No Recycling) $4,788.84 $3,897.78
One (1) 2yd 2x per week (With Recycling) $4,788.84 $3,897.78
One (1) 1yd 6x per week $7,175.42 $5,845.99
One (1) 2yd 6x per week $9,593.52 $7,829.32
One (1) 2yd 3x per week $7,183.52 $5,845.99
Eight (8) 2yd 2x per week $38,309.92 -
Two (2) 2yd 2x per week $9,575.80 -
One (1) 2yd 1x per week $2,394.42 $1,948.94
One (1) 1yd 2x per week $3,587.69 $2,920.12
One (1) 30 Gal Can 6x per week - $730.03
One (1) 1yd 1x per week - $1,460.15
One (1) 30 Gal Can 3x per week - $365.03
5. Solid Waste Fee Design
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |21
In discussing the current fees with Village staff and contrasting them against best practices. Stantec
has the following observation and recommendation to be addressed in the fee design analysis
conducted herein:
1) Fees should be based on service rendered with a clear accounting for different service lines.
Not all customers receive garbage, recycling and bulk service and those that do may have
service differential service (different collection frequency or disposal capacity).
2) The Village has recently replaced all one-yard container with two-yard containers to
streamline operations. Solid waste fees should reflect this change in disposal capacity for all
customers currently billed for a one-yard container
3) Fees should be explicitly proportional to service rendered.
SINGLE FAMILY SOLID WASTE FEES
To update the single-family solid waste fees, the findings from the cost of service were utilized to
account for the three-services provided garbage, recycling and bulk. Garbage is collected twice a
week using two 30-gallon can, recycling once a week using a 17 gallon bin and bulk pick up is once
every three weeks. These units of service are combined with the unit cost in section 4 to arrive at the
component cost included in figure 5-1 by service line. In addition, cost have been escalated by 5% to
account for the statutory discount and property appraisers fee associated with using the special non-
ad valorem assessment collection method. Appendix C includes the detailed cost build up for each
fee calculated as part of this study.
Figure 5-1 FY 2025 Single Family Solid Waste Fee Components
$409.14
$147.12
$606.23
Garbage Recycling Bulk
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
5. Solid Waste Fee Design
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |22
This process as described above was utilized to generate the calculated assessment fees for single
family as shown in figure 5-2. Single family homes, the Village’s most frequent assessed customer
will experience an assessed fee increase of $157.96 or 15.7% over FY 2025 fees under the calculated
fees which included the updated cost of providing these services. In addition, figure 5-2 displays the
updated assessment fee for a single can “auxiliary unit”. In this case the fee is substantially under
cost recovery, even when accounting for the collection and disposal savings from the removal of one
30-gallon can. Said another way, once a solid waste crew and vehicle are engaged in collection of a
first can, the second can only has marginal cost and thus the calculated fees only shows the relatively
small savings as compared to regular single family service with two 30-gallon cans. This margin cost
factor has been set at 15% of the first can’s collection cost. This is a common practice in solid waste
pricing and reflects the realities on the ground. This factor will be used for all additional cans or
additional dumpsters in this analysis.
Figure 5-2 Updated Single Family Fees
An assessment fee survey was conducted to compare the current and calculated assessment fees
for the Solid Waste Program with those assessed by surrounding jurisdictions (Figure 5-3) for single
family customers annually. It is important to note that the comparison community bills reflect current
$1,004.53
$533.92
$1,004.53
$1,162.49
$1,046.20
$1,162.49
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
Single Family Auxilary Unit (One Can)Duplexes
Current Rate Calculated Rate
5. Solid Waste Fee Design
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |23
assessment fees and do not reflect potential assessment fee adjustments in FY 2026, for which data
is not yet available. It is also important to note that each jurisdiction provides a different level of solid
waste services within their respective program and therefore the assessment fee comparisons are
not necessarily representative of an “apples to apples” comparison. The comparison presents the
annual assessment fee charged to single family homes and does not include a detailed analysis of
the specific services provided by each community. As shown in the figure 5-3, the solid waste
assessment fee for a typical single family customer within the Miami Shores Village will remain among
the highest within the comparisons of peer municipalities in FY 2026 under the calculated fees.
Figure 5-3 Annual Solid Waste Fee Comparison
NON-SINGLE FAMILY SOLID WASTE FEES
Non-single family customers in the Village are fundamentally served differently than single family
customers in two primary ways. First, they have more varied solid waste service selections including
type of service, disposal capacities, and number of collections per week. Secondly the customers are
not all contiguous from an efficiency standpoint. On a normal single family street, a garbage truck
may start on one end of the block and pick up 30 homes worth of garbage by the time it reaches the
end of the block a few minutes later. In contrast, solid waste staff often must dismount from the vehicle
and pull dumpsters or cans from commercial and multi-unit parcels to an area that the truck is capable
of servicing. In addition, solid waste staff provides this service on Wednesday and Saturday on a
standalone basis to these customers with no service to single family homes on those days. As such
an efficiency factor was developed to ensure that cost-based fees could accurately reflect this
5. Solid Waste Fee Design
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |24
fundamental service differential. That factors derivation is provided in table 5-2 and demonstrates on
a normal collection day for garbage service (Monday, Tuesday, Thursday or Friday) 16.4 more
customers are served per hour by solid waste staff vs non single-family customers. Even though the
factor on a normal day supports up to 16.4 cost differential, 8 was utilized in this study. The lower
utilized factor is supported by the maximum calculation of 16.4 and balances the wide variety of
customer service whom individual may be more or less efficient than the average level calculated.
Table 5-2 Single Family vs Non Single-Family Efficiency Factor
Collection Time Total Pickups Pick Up/Hours Ratio
Commercial 4 86 22 16.4
Single Family 10 3,524 352
Outside of the efficiency factor, fees for this customer class were calculated identical to the single-
family process by which each unique service was reviewed for the type of services provided,
frequency and disposal capacity. In addition to the cost-of-service results, $300 was added to each
dumpers service to reflect the Villages every other year replacement schedule and current
replacement cost. In addition, some customers in this customer class receive bulk service. They are
not currently charged for this service. It is recommended that a charge of half of the single-family fees
per unit be utilized and billed per dwelling unit for customers receiving this service. The calculated
fees shown in Tables 5-3, Table 5-4 and 5-5.
Table 5-3 Non Single-Family Garbage Fees
Number of Pick ups
per Week: 1 2 3 4 5 6
1 30 Gal Can $873.50 $1,747.00 $2,620.51 $3,494.01 $4,367.51 $5,241.01
2 30 Gal Cans $1,040.70 $2,081.41 $3,122.11 $4,162.82 $5,203.52 $6,244.23
1 2yd. Dumpster $1,719.10 $3,123.20 $4,527.30 $5,931.40 $7,335.50 $8,739.59
5. Solid Waste Fee Design
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |25
Table 5-4 Non Single-Family Recycling Fees
Number of Pick ups per
Week: 1 2 3 4 5 6
1 17 Gallon Tote $147.12 $294.24 $441.37 $588.49 $735.61 $882.73
1 2yd. Dumpster $992.03 $1,669.05 $2,346.08 $3,023.10 $3,700.13 $4,377.16
Table 5-5 Non Single-Family Bulk Pick Up Fee
Number of Pickups per each unit: 1
Unit $209.85
In order to demonstrate representative customer impacts, the fees calculated above where assigned
to customers based on services rendered and summated to the assessment level where they are
contrasted against the current assessment. Wide variations will exist between the calculated fees and
current fees due to the types of service rendered here and the updated cost of service results.
Figure 5-4 Multi-Unit Residential Solid Waste Calculated Fees
One (1)
2yd 2x per
week
One (1)
2yd 2x per
week
(With
Recycling)
One (1)
1yd 6x per
week
One (1)
2yd 6x per
week
One (1)
2yd 3x per
week
Eight (8)
2yd 2x per
week
Two (2)
2yd 2x per
week
One (1)
2yd 1x per
week
One (1)
1yd 2x per
week
Current Rate $5,157.18 $5,157.18 $7,175.42 $9,593.52 $7,183.52 $38,309.92 $9,575.80 $2,394.42 $3,587.69
Calculated Rate $4,067.28 $3,690.01 $12,165.3 $28,465.1 $7,671.44 $34,538.1 $16,689.9 $3,788.96 $7,150.65
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
5. Solid Waste Fee Design
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |26
Figure 5-5 Commercial Solid Waste Calculated Fees
One (1) 30
Gal Can 2x
per week
Two (2) 30
Gal Cans 2x
per week
One (1) 30
Gal Can 2x
per week
One (1) 2yd
2x per week
One (1) 1yd
6x per week
One (1) 2yd
6x per week
One (1) 2yd
6x per week
(with
Recycling)
One (1) 30
Gal Can 6x
per week
One (1) 1yd
2x per week
One (1) 1yd
1x per week
One (1) 2yd
1x per week
One (1) 2yd
3x per week
One (1) 30
Gal Can 3x
per week
Current Rate $243.39 $486.71 $243.36 $3,897.78 $5,845.99 $7,829.32 $7,829.32 $730.03 $2,920.12 $1,460.15 $1,948.94 $5,845.99 $365.03
Calculated Rate $1,747.00 $2,081.41 $1,747.00 $3,123.20 $8,739.59 $8,739.59 $9,295.95 $5,241.01 $3,123.20 $1,719.10 $1,719.10 $4,527.30 $2,620.51
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
5. Results and Recommendations
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |27
RESULTS AND RECOMMENDATIONS
The following conclusions and recommendations were developed during the completion of the Solid
Waste Rate Study.
REVENUE SUFFICIENCY ANALYSIS
Based on Stantec’s review of the Village’s current and projected solid waste revenue requirements
and the corresponding solid waste assessment fee revenues, we have developed several
conclusions.
• The current and projected revenue requirements for the management of the Village’s solid
waste program will outpace the program revenues over the coming five years.
• To address the needs of the current solid waste program, the Village will need to adjust the
solid waste assessment fee revenue over the next several years. Table 6-1 reflects the
recommended increases calculated in the study.
Table 6-1 Solid Waste Financial Plan
FY 26 FY 27 FY 28 FY 29 FY 30
Solid Waste Fee Increase 20.0% 10.0% 3.0% 3.0% 3.0%
• We recommend that the Village continue to evaluate and update the financial plan for the solid
waste program over each of the coming years.
COST OF SERVICE
Stantec recommends that the Village consider that it is providing three unique solid waste services,
each with unique customers and programmatic cost. This study provides a basis for which to
understand these cost discretely and utilize the cost of service results in order to enhance the
defensibility of the Village’s solid waste special assessment by ensuring more explicit
proportionality. Stantec recommends updating the cost of service every 5 years to ensure it reflect
the most update date service data and program cost.
5. Results and Recommendations
Miami Shores Village, FL | Solid Waste Fee Study – Draft Report Stantec |28
SOLID WASTE FEE DESIGN
The Calculated fees presented herein are recommended for implementation in FY 2026. They have
been calculated to achieve the following primary goals:
1) Achieve the revenue target for the system, 20% greater than FY2025 as calculated in the
revenue sufficiency analysis
2) Enhance defensibility and proportionately by ensuring alignment with cost of service and
cost causation principals
Disclaimer
Disclaimer
This document was produced by Stantec Consulting Services, Inc. (“Stantec”) for the Miami Shores
Village, FL and is based on a specific scope agreed upon by both parties. In preparing this report,
Stantec utilized information and data obtained from the Miami Shores Village or public and/or industry
sources. Stantec has relied on the information and data without independent verification, except only
to the extent such verification is expressly described in this document. Any projections of future
conditions presented in the document are not intended as predictions, as there may be differences
between forecasted and actual results, and those differences may be material.
Additionally, the purpose of this document is to summarize Stantec’s analysis and findings related to
this project, and it is not intended to address all aspects that may surround the subject area.
Therefore, this document may have limitations, assumptions, or reliance on data that are not readily
apparent on the face of it. Moreover, the reader should understand that Stantec was called on to
provide judgments on a variety of critical factors which are incapable of precise measurement. As
such, the use of this document and its findings by the Miami Shores Village should only occur after
consultation with Stantec, and any use of this document and findings by any other person is done so
entirely at their own risk.
Preliminary Financial Management Plan
Assumptions Schedule 1
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035
Rate Increase Adoption Date 10/1/2024 10/1/2025 10/1/2026 10/1/2027 10/1/2028 10/1/2029 10/1/2030 10/1/2031 10/1/2032 10/1/2033 10/1/2034
Annual Growth
Solid Waste
Ending # of Accounts 3,812 3,812 3,812 3,812 3,812 3,812 3,812 3,812 3,812 3,812 3,812
Capital Spending
Annual Capital Budget (Future Year Dollars) 335,000$ 438,166$ 592,250$ 270,530$ 366,064$ 223,038$ -$ 191,048$ -$ 57,005$ 208,764$
Annual Percent Executed 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Average Annual Interest Earnings Rate
On Fund Balances 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
Operating Budget Reserve
Target (Number of Months of Reserve) 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Operating Budget Execution Percentage
Personal Services 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Variable Operations and Maintenance 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Fixed Operations and Maintenance 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Capital Outlay 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Prepared by Stantec Consulting Services Inc. on 6/19/2025 2
Preliminary Financial Management Plan
FY 2025 Beginning Balances as of 10/1/2024 Schedule 2
Stantec Grouping of Funds in Model Revenue Fund
Current Unrestricted Assets
Cash and Cash Equivalents 1,176,650$
Receivables: 169,691
Total Assets 1,346,340$
Current Liabilities
Accounts and Contracts Payable (88,716)$
Accrued Compensated Absences (51,459)
Calculated Fund Balance (Assets - Liabilities) 1,206,165$
Plus/(Less): -
Net Unrestricted Fund Balance 1,206,165$
Funds Encumbered or Reserved for Projects not in the CIP -
Available Fund Balance 1,206,165$
Prepared by Stantec Consulting Services Inc. on 6/19/2025 3
Preliminary Financial Management Plan
Schedule 3
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035
1 Solid Waste Rate Revenue Growth Assumptions
2 % Change in Assessment Units N/A 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
3 Assumed Rate Revenue Increases
4 Assumed Rate Increase N/A 20.00% 10.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
5 Rate Revenue
6 Assessment Revenue 3,713,040$ 4,455,648$ 4,901,213$ 5,048,249$ 5,199,697$ 5,355,688$ 5,516,358$ 5,681,849$ 5,852,304$ 6,027,874$ 6,208,710$
7 Total Rate Revenue 3,713,040$ 4,455,648$ 4,901,213$ 5,048,249$ 5,199,697$ 5,355,688$ 5,516,358$ 5,681,849$ 5,852,304$ 6,027,874$ 6,208,710$
8 Other Operating Revenue
9 Physical Environment Special Pick-Up Waste 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 12,000$
10 Fines - Local Ordinance Violations Solid Waste 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
11 Total Other Operating Revenue 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$
12 Interest Income
13 Unrestricted 9,572$ 7,836$ 9,150$ 11,809$ 15,447$ 19,142$ 24,461$ 29,701$ 34,659$ 39,960$ 43,836$
14 Total Interest Income 9,572$ 7,836$ 9,150$ 11,809$ 15,447$ 19,142$ 24,461$ 29,701$ 34,659$ 39,960$ 43,836$
15 Total Cash Inflows 3,737,612$ 4,478,484$ 4,925,363$ 5,075,058$ 5,230,143$ 5,389,830$ 5,555,819$ 5,726,550$ 5,901,964$ 6,082,834$ 6,267,545$
Projection of Cash Inflows
Prepared by Stantec Consulting Services Inc. on 6/19/2025 4
Preliminary Financial Management Plan
Projection of Cash Outflows Schedule 4
Expense Line Item
Account
Number FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035
1 Garbage/Solid Waste Services
2 Regular Salaries and Wages Salaries 12-000 990,771$ 1,020,494$ 1,051,109$ 1,082,642$ 1,115,121$ 1,148,575$ 1,183,032$ 1,218,523$ 1,255,079$ 1,292,731$ 1,331,513$
3 Other Salaries and Wages Other Salaries 13-000 32,500 33,475 34,479 35,514 36,579 37,676 38,807 39,971 41,170 42,405 43,677
4 Overtime Overtime 14-000 50,000 51,500 53,045 54,636 56,275 57,964 59,703 61,494 63,339 65,239 67,196
5 Compensated Compensatory Leave Longevity 18-100 9,063 9,335 9,615 9,903 10,200 10,507 10,822 11,146 11,481 11,825 12,180
6 Payroll Taxes Employer Fica and Medicare 21-000 82,106 84,569 87,106 89,719 92,411 95,183 98,039 100,980 104,009 107,130 110,344
7 Retirement Contributions Pension Contribution 22-000 74,245 76,472 78,767 81,130 83,563 86,070 88,652 91,312 94,051 96,873 99,779
8 Life and Health Insurance Health Insurance 23-000 146,128 156,357 167,302 179,013 191,544 204,952 219,299 234,650 251,075 268,650 287,456
9 Life and Health Insurance Dental 23-100 2,368 2,534 2,711 2,901 3,104 3,321 3,554 3,802 4,069 4,353 4,658
10 Life and Health Insurance Long-Term Care 23-200 1,278 1,367 1,463 1,566 1,675 1,792 1,918 2,052 2,196 2,350 2,514
11 Workers' Compensation Workers' Compensation 24-000 62,388 66,755 71,428 76,428 81,778 87,502 93,628 100,181 107,194 114,698 122,727
12 Other Postemployment Benefits (OPEB) OPEB 26-000 5,575 5,965 6,383 6,830 7,308 7,819 8,367 8,952 9,579 10,249 10,967
13 Professional Services Professional Services 31-000 50,000 51,500 53,045 54,636 56,275 57,964 59,703 61,494 63,339 65,239 67,196
14 Other Services Temporary Personnel 34-100 120,000 123,600 127,308 131,127 135,061 139,113 143,286 147,585 152,012 156,573 161,270
15 Travel and Per Diem Travel 40-000 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 1,305 1,344
16 Communications Services ISF: Information 41-520 13,976 14,395 14,827 15,272 15,730 16,202 16,688 17,189 17,704 18,236 18,783
17 Utility Services Miami-Dade Solid Waste Fees 43-400 440,000 466,400 494,384 524,047 555,490 588,819 624,148 661,597 701,293 743,371 787,973
18 Utility Services Waste Management Fees 43-410 550,500 583,530 618,542 655,654 694,994 736,693 780,895 827,748 877,413 930,058 985,862
19 Utility Services Waste Disposal-Transfer Station 43-420 25,000 26,500 28,090 29,775 31,562 33,456 35,463 37,591 39,846 42,237 44,771
20 Utility Services Recycling 43-430 81,750 84,203 86,729 89,330 92,010 94,771 97,614 100,542 103,558 106,665 109,865
21 Insurance ISF: Risk Management 45-000 103,007 106,097 109,280 112,559 115,935 119,413 122,996 126,686 130,486 134,401 138,433
22 Repair and Maintenance Services ISF: Fleet 46-000 614,741 633,183 652,179 671,744 691,896 712,653 734,033 756,054 778,736 802,098 826,160
23 Repair and Maintenance Services Vehicle 46-100 8,000 8,240 8,487 8,742 9,004 9,274 9,552 9,839 10,134 10,438 10,751
24 Repair and Maintenance Services Repairs and 46-200 10,000 10,300 10,609 10,927 11,255 11,593 11,941 12,299 12,668 13,048 13,439
25 Printing and Binding Printing 47-000 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 1,305 1,344
26 Promotional Activities Promotional Activities 48-000 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 1,305 1,344
27 Other Current Charges and Obligations Licenses and 49-800 810 834 859 885 912 939 967 996 1,026 1,057 1,089
28 Office Supplies Office Supplies 51-000 300 309 318 328 338 348 358 369 380 391 403
29 Operating Supplies Other Operating Supplies 52-200 50,000 51,500 53,045 54,636 56,275 57,964 59,703 61,494 63,339 65,239 67,196
30 Operating Supplies Kitchen 52-300 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 1,305 1,344
31 Operating Supplies Uniforms 52-400 6,000 6,180 6,365 6,556 6,753 6,956 7,164 7,379 7,601 7,829 8,063
32 Training Training and Education 55-000 250 258 265 273 281 290 299 307 317 326 336
33 Other Uses Contingency 99-000 15,811 16,285 16,774 17,277 17,795 18,329 18,879 19,446 20,029 20,630 21,249
34 Other Nonoperating Uses - Proprietary Funds 95-000 - - - - - - - - - - -
36 Software Cost - 10,890 11,217 11,553 11,900 12,257 12,624 13,003 13,393 13,795 14,209
37 Truck Cameras - 7,380 7,601 7,829 8,064 8,306 8,555 8,812 9,076 9,349 9,629
35 Total Garbage/Solid Waste Services 3,550,567$ 3,714,528$ 3,867,576$ 4,027,806$ 4,195,594$ 4,371,339$ 4,555,464$ 4,748,414$ 4,950,660$ 5,162,700$ 5,385,063$
38 Total Expenses by Category
39 Personal Services 1,643,233$ 1,701,239$ 1,761,596$ 1,824,415$ 1,889,817$ 1,957,928$ 2,028,881$ 2,102,818$ 2,179,888$ 2,260,250$ 2,344,069$
40 Variable Operations & Maintenance 1,097,250 1,160,633 1,227,744 1,298,807 1,374,056 1,453,739 1,538,120 1,627,479 1,722,111 1,822,331 1,928,471
41 Operations & Maintenance 810,084 852,657 878,236 904,583 931,721 959,672 988,463 1,018,116 1,048,660 1,080,120 1,112,523
42 Total Expenses 3,550,567$ 3,714,528$ 3,867,576$ 4,027,806$ 4,195,594$ 4,371,339$ 4,555,464$ 4,748,414$ 4,950,660$ 5,162,700$ 5,385,063$
43 Expense Execution Factors
44 Personal Services 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
45 Variable Operations & Maintenance 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
46 Operations & Maintenance 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
47 Capital Outlay 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
48 Total Expenses at Execution
49 Personal Services 1,643,233$ 1,701,239$ 1,761,596$ 1,824,415$ 1,889,817$ 1,957,928$ 2,028,881$ 2,102,818$ 2,179,888$ 2,260,250$ 2,344,069$
50 Variable Operations & Maintenance 1,097,250 1,160,633 1,227,744 1,298,807 1,374,056 1,453,739 1,538,120 1,627,479 1,722,111 1,822,331 1,928,471
51 Operations & Maintenance 810,084 852,657 878,236 904,583 931,721 959,672 988,463 1,018,116 1,048,660 1,080,120 1,112,523
52 Total Expenses at Execution 3,550,567$ 3,714,528$ 3,867,576$ 4,027,806$ 4,195,594$ 4,371,339$ 4,555,464$ 4,748,414$ 4,950,660$ 5,162,700$ 5,385,063$
Transfers Out
53 Management Fees General Fund 350,000$ 175,000$ 353,500$ 357,035$ 360,605$ 364,211$ 367,854$ 371,532$ 375,247$ 379,000$ 382,790$
Total Transfers Out 350,000$ 175,000$ 353,500$ 357,035$ 360,605$ 364,211$ 367,854$ 371,532$ 375,247$ 379,000$ 382,790$
54 Cash-Funded Capital
55 Projects Designated To Be Funded with Cash 335,000$ 438,166$ 592,250$ 270,530$ 366,064$ 223,038$ -$ 191,048$ -$ 57,005$ 208,764$
56 Total Cash-Funded Capital 335,000$ 438,166$ 592,250$ 270,530$ 366,064$ 223,038$ -$ 191,048$ -$ 57,005$ 208,764$
57 Total Cash Outflows 4,235,567$ 4,327,694$ 4,813,326$ 4,655,370$ 4,922,262$ 4,958,588$ 4,923,317$ 5,310,994$ 5,325,907$ 5,598,705$ 5,976,617$
Prepared by Stantec Consulting Services Inc. on 6/19/2025 5
Preliminary Financial Management Plan
Schedule 5
Inflation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035
Salaries & Wages 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Health Insurance 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
Retirement 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Repair & Maintenance 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Miami Dade Disposal 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00%
Admin Services 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Weighted Annual Increase 4.62% 4.12% 4.14% 4.17% 4.19% 4.21% 4.24% 4.26% 4.28% 4.31%
Prepared by Stantec Consulting Services Inc. on 6/19/2025 6
Preliminary Financial Management Plan
Capital Improvement Program (CIP)Schedule 6A
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 Total Cost
Category 1
1 1624-Trash Truck $ - $ - $ - $ 160,000 $ - $ - $ - $ - $ - $ - $ - $ 160,000
2 2029-Trash Truck - - - - - - - 160,000 - - - $ 160,000
3 2561-Trash Truck - - - - - - - - - - 160,000 $ 160,000
4 3161-Trash Grabber - 240,000 - - - - - - - - - $ 240,000
5 3162-Trash Grabber - - 240,000 - - - - - - - - $ 240,000
6 1948-Garbage Truck - - 335,000 - - - - - - - - $ 335,000
7 2249-Garbage Truck - - - - 335,000 - - - - - - $ 335,000
8 5149-Garbage Truck 335,000 - - - - - - - - - - $ 335,000
9 37-Wheel Loader - 198,166 - - - - - - - - - $ 198,166
10 39-Wheel Loader - - - - - 198,166 - - - - - $ 198,166
11 1702-Ford Van - - - 45,000 - - - - - - - $ 45,000
12 2253-Chevy Silverado - - - - - - - - - 45,000 - $ 45,000
13 9918-Sanitation Manager - - - 50,000 - - - - - - - $ 50,000
14 Total CIP Budget (in current dollars) $ 335,000 $ 438,166 $ 575,000 $ 255,000 $ 335,000 $ 198,166 $ - $ 160,000 $ - $ 45,000 $ 160,000 $ 2,501,332
15 Cumulative Projected Cost Escalation1 0.0% 0.0% 3.0% 6.1% 9.3% 12.6% 15.9% 19.4% 23.0% 26.7% 30.5%
16 Resulting CIP Funding Level $ 335,000 $ 438,166 $ 592,250 $ 270,530 $ 366,064 $ 223,038 $ - $ 191,048 $ - $ 57,005 $ 208,764 $ 2,681,863
17 Annual CIP Execution Percentage 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
18 Final CIP Funding Level $ 335,000 $ 438,166 $ 592,250 $ 270,530 $ 366,064 $ 223,038 $ - $ 191,048 $ - $ 57,005 $ 208,764 $ 2,681,863
1 CIP Escalation factors are consistent with the Engineering News Record Construction Cost Index.
Prepared by Stantec Consulting Services Inc. on 6/19/2025 7
Preliminary Financial Management Plan
FAMS - Control Panel
MIAMI SHORES, FL
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 FY 2023 FY 2028
Cumulative
Solid Waste Rate Revenue 0.00%20.00%10.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%39.10%61.26%
Schedule 7
$0.0M
$0.5M
$1.0M
25 26 27 28 29 30 31 32 33 34 35
Debt Operating/Cash R&R Impact Fees
$0.0M
$0.5M
$1.0M$1.5M
$2.0M
$2.5M
$3.0M
$3.5M$4.0M$4.5M
$5.0M
24 25 26 27 28 29 30 31 32 33 34 35
Current Plan Target
$0.0M
$0.5M
$1.0M
25 26 27 28 29 30 31 32 33 34 35
Current Plan
$0.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
$7.0M
25 26 27 28 29 30 31 32 33 34 35
O&M Cash In Cash Out
$0.0M
$0.5M
$1.0M
25 26 27 28 29 30 31 32 33 34 35
Current Plan
$0.0M
$2.0M
$4.0M
$6.0M
$8.0M
25 26 27 28 29 30 31 32 33 34 35
O&M CIP DEBT TO
Operating Fund
CIP Spending
Revenuesvs. Expenses
CIP Funding Borrowing
Expenses by Type
Prepared by Stantec Consulting Services Inc. on 6/19/2025 8
Preliminary Financial Management Plan
Pro Forma Schedule 8
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035
1 Operating Revenue
2 Solid Waste, Rate Revenue 3,713,040$ 3,713,040$ 4,455,648$ 4,901,213$ 5,048,249$ 5,199,697$ 5,355,688$ 5,516,358$ 5,681,849$ 5,852,304$ 6,027,874$
3 Change in Revenue From Growth - - - - - - - - - - -
4 Subtotal 3,713,040$ 3,713,040$ 4,455,648$ 4,901,213$ 5,048,249$ 5,199,697$ 5,355,688$ 5,516,358$ 5,681,849$ 5,852,304$ 6,027,874$
5 Weighted Average Rate Increase 0.00% 20.00% 10.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
6 Additional Rate Revenue From Rate Increase - 742,608 445,565 147,036 151,447 155,991 160,671 165,491 170,455 175,569 180,836
7 Total Rate Revenue 3,713,040$ 4,455,648$ 4,901,213$ 5,048,249$ 5,199,697$ 5,355,688$ 5,516,358$ 5,681,849$ 5,852,304$ 6,027,874$ 6,208,710$
8 Plus: Other Operating Revenue 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
9 Equals: Total Operating Revenue 3,728,040$ 4,470,648$ 4,916,213$ 5,063,249$ 5,214,697$ 5,370,688$ 5,531,358$ 5,696,849$ 5,867,304$ 6,042,874$ 6,223,710$
10 Less: Operating Expenses
11 Personal Services (1,643,233)$ (1,701,239)$ (1,761,596)$ (1,824,415)$ (1,889,817)$ (1,957,928)$ (2,028,881)$ (2,102,818)$ (2,179,888)$ (2,260,250)$ (2,344,069)$
12 Operations & Maintenance Costs (810,084) (852,657) (878,236) (904,583) (931,721) (959,672) (988,463) (1,018,116) (1,048,660) (1,080,120) (1,112,523)
13 Equals: Net Operating Income 177,473$ 756,120$ 1,048,636$ 1,035,444$ 1,019,103$ 999,348$ 975,894$ 948,435$ 916,645$ 880,173$ 838,646$
14 Plus: Non-Operating Income/(Expense)
15 Interest Income 9,572$ 7,836$ 9,150$ 11,809$ 15,447$ 19,142$ 24,461$ 29,701$ 34,659$ 39,960$ 43,836$
16 Equals: Net Income 187,045$ 763,956$ 1,057,787$ 1,047,252$ 1,034,550$ 1,018,491$ 1,000,355$ 978,137$ 951,304$ 920,133$ 882,482$
17 Equals: Net Income Available For Debt Service 187,045$ 763,956$ 1,057,787$ 1,047,252$ 1,034,550$ 1,018,491$ 1,000,355$ 978,137$ 951,304$ 920,133$ 882,482$
18 Cash Flow Test
19 Net Income Available For Debt Service 187,045$ 763,956$ 1,057,787$ 1,047,252$ 1,034,550$ 1,018,491$ 1,000,355$ 978,137$ 951,304$ 920,133$ 882,482$
20 Net Cash Flow (162,955)$ 588,956$ 704,287$ 690,217$ 673,944$ 654,279$ 632,502$ 606,605$ 576,057$ 541,134$ 499,692$
21 Unrestricted Reserve Fund Test
22 Balance At Beginning Of Fiscal Year 1,206,165$ 708,210$ 858,999$ 971,036$ 1,390,724$ 1,698,605$ 2,129,846$ 2,762,348$ 3,177,904$ 3,753,961$ 4,238,090$
23 Cash Flow Surplus/(Deficit) - 588,956 704,287 690,217 673,944 654,279 632,502 606,605 576,057 541,134 499,692
24 Projects Designated To Be Paid With Cash (335,000) (438,166) (592,250) (270,530) (366,064) (223,038) - (191,048) - (57,005) (208,764)
25 Balance At End Of Fiscal Year 708,210$ 858,999$ 971,036$ 1,390,724$ 1,698,605$ 2,129,846$ 2,762,348$ 3,177,904$ 3,753,961$ 4,238,090$ 4,529,018$
26 Minimum Working Capital Reserve Target 887,642 928,632 966,894 1,006,951 1,048,898 1,092,835 1,138,866 1,187,103 1,237,665 1,290,675 1,346,266
27 Excess/(Deficiency) Of Working Capital To Target (179,432)$ (69,633)$ 4,142$ 383,772$ 649,706$ 1,037,011$ 1,623,482$ 1,990,801$ 2,516,296$ 2,947,415$ 3,182,752$
Prepared by Stantec Consulting Services Inc. on 6/19/2025 9
Preliminary Financial Management Plan
Capital Project Funding Summary Schedule 9
Final Capital Projects Funding Sources FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035
Projects Designated To Be Paid With Cash 335,000$ 438,166$ 592,250$ 270,530$ 366,064$ 223,038$ -$ 191,048$ -$ 57,005$ 208,764$
Total Projects Paid 335,000$ 438,166$ 592,250$ 270,530$ 366,064$ 223,038$ -$ 191,048$ -$ 57,005$ 208,764$
Prepared by Stantec Consulting Services Inc. on 6/19/2025 10
Preliminary Financial Management Plan
Funding Summary by Fund Schedule 10
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035
Revenue Fund
Balance At Beginning Of Fiscal Year 1,206,165$ 708,210$ 858,999$ 971,036$ 1,390,724$ 1,698,605$ 2,129,846$ 2,762,348$ 3,177,904$ 3,753,961$ 4,238,090$
Net Cash Flow (162,955) 588,956 704,287 690,217 673,944 654,279 632,502 606,605 576,057 541,134 499,692
Less: Cash-Funded Capital Projects (335,000) (438,166) (592,250) (270,530) (366,064) (223,038) - (191,048) - (57,005) (208,764)
Less: Payment Of Debt Service - - - - - - - - - - -
Subtotal 708,210$ 858,999$ 971,036$ 1,390,724$ 1,698,605$ 2,129,846$ 2,762,348$ 3,177,904$ 3,753,961$ 4,238,090$ 4,529,018$
Less: Restricted Funds (708,210) (858,999) (966,894) (1,006,951) (1,048,898) (1,092,835) (1,138,866) (1,187,103) (1,237,665) (1,290,675) (1,346,266)
Total Amount Available For Projects -$ -$ 4,142$ 383,772$ 649,706$ 1,037,011$ 1,623,482$ 1,990,801$ 2,516,296$ 2,947,415$ 3,182,752$
Amount Paid For Projects - - - - - - - - - - -
Subtotal -$ -$ 4,142$ 383,772$ 649,706$ 1,037,011$ 1,623,482$ 1,990,801$ 2,516,296$ 2,947,415$ 3,182,752$
Add Back: Restricted Funds 708,210 858,999 966,894 1,006,951 1,048,898 1,092,835 1,138,866 1,187,103 1,237,665 1,290,675 1,346,266
Plus: Interest Earnings 9,572 7,836 9,150 11,809 15,447 19,142 24,461 29,701 34,659 39,960 43,836
Less: Interest Allocated To Cash Flow (9,572) (7,836) (9,150) (11,809) (15,447) (19,142) (24,461) (29,701) (34,659) (39,960) (43,836)
Balance At End Of Fiscal Year 708,210$ 858,999$ 971,036$ 1,390,724$ 1,698,605$ 2,129,846$ 2,762,348$ 3,177,904$ 3,753,961$ 4,238,090$ 4,529,018$
Prepared by Stantec Consulting Services Inc. on 6/19/2025 11
Schedule 1 Test Year Expenses
Collection Disposal
Expense Line Item
Solid Waste
Expenses
Allocation Allocation Collection
Costs Disposal Costs
Regular Salaries and Wages Salaries 990,771$ Collection/Disposal Management Est 80.0% 20.0%792,617$ 198,154$
Other Salaries and Wages Other Salaries 32,500$ Collection/Disposal Management Est 80.0% 20.0%26,000$ 6,500$
Overtime Overtime 50,000$ Collection/Disposal Management Est 80.0% 20.0%40,000$ 10,000$
Compensated Compensatory Leave Longevity 9,063$ Collection/Disposal Management Est 80.0% 20.0%7,250$ 1,813$
Payroll Taxes Employer Fica and Medicare 82,106$ Collection/Disposal Management Est 80.0% 20.0%65,685$ 16,421$
Retirement Contributions Pension Contribution 74,245$ Collection/Disposal Management Est 80.0% 20.0%59,396$ 14,849$
Life and Health Insurance Health Insurance 146,128$ Collection/Disposal Management Est 80.0% 20.0%116,902$ 29,226$
Life and Health Insurance Dental 2,368$ Collection/Disposal Management Est 80.0% 20.0%1,894$ 474$
Life and Health Insurance Long-Term Care 1,278$ Collection/Disposal Management Est 80.0% 20.0%1,022$ 256$
Workers' Compensation Workers' Compensation 62,388$ Collection/Disposal Management Est 80.0% 20.0%49,910$ 12,478$
Other Postemployment Benefits (OPEB) OPEB 5,575$ Collection/Disposal Management Est 80.0% 20.0%4,460$ 1,115$
Professional Services Professional Services 50,000$ Indirect 58.0% 42.0%28,978$ 21,022$
Other Services Temporary Personnel 120,000$ Collection/Disposal Management Est 80.0% 20.0%96,000$ 24,000$
Travel and Per Diem Travel 1,000$ Collection/Disposal Management Est 80.0% 20.0%800$ 200$
Communications Services ISF: Information 13,976$ Collection/Disposal Management Est 80.0% 20.0%11,181$ 2,795$
Utility Services Miami-Dade Solid Waste Fees 440,000$ Disposal 0.0% 100.0%-$ 440,000$
Utility Services Waste Management Fees 550,500$ Disposal 0.0% 100.0%-$ 550,500$
Utility Services Waste Disposal-Transfer Station 25,000$ Disposal 0.0% 100.0%-$ 25,000$
Utility Services Recycling 81,750$ Disposal 0.0% 100.0%-$ 81,750$
Insurance ISF: Risk Management 103,007$ Indirect 58.0% 42.0%59,698$ 43,309$
Repair and Maintenance Services ISF: Fleet 614,741$ Collection/Disposal Management Est 80.0% 20.0%491,793$ 122,948$
Repair and Maintenance Services Vehicle 8,000$ Collection/Disposal Management Est 80.0% 20.0%6,400$ 1,600$
Repair and Maintenance Services Repairs and 10,000$ Collection/Disposal Management Est 80.0% 20.0%8,000$ 2,000$
Printing and Binding Printing 1,000$ Indirect 58.0% 42.0%580$ 420$
Promotional Activities Promotional Activities 1,000$ Indirect 58.0% 42.0%580$ 420$
Other Current Charges and Obligations Licenses and 810$ Indirect 58.0% 42.0%469$ 341$
Office Supplies Office Supplies 300$ Indirect 58.0% 42.0%174$ 126$
Operating Supplies Other Operating Supplies 11,300$ Collection 100.0% 0.0%11,300$ -$
Operating Supplies Kitchen 1,000$ Indirect 58.0% 42.0%580$ 420$
Operating Supplies Uniforms 6,000$ Indirect 58.0% 42.0%3,477$ 2,523$
Training Training and Education 250$ Indirect 58.0% 42.0%145$ 105$
3,496,056$ 1,885,291$ 1,610,765$
Transfers
Management Fees General Fund 350,000$ Indirect 58.0% 42.0%202,843$ 147,157$
350,000$ 202,843$ 147,157$
Cash-Funded Capital
Cash Funded Capital 335,000$ Collection 100.0% 0.0%335,000$ -$
335,000$ 335,000$ -$
Offseting Revenues and Use of Fund Balance
Fund Balance Contribution 235,892$ Indirect 58.0% 42.0%136,711$ 99,181$
235,892$ 136,711$ 99,181$
4,416,948$ 2,559,845$ 1,857,103$
1 Total solid waste cost to serve includes $38,700 not shown due to the direct assignment of dumpster and recycling replacement to dumpster customers
Allocation Factor
Schedule 2 Solid Waste Phase I Revenue Requirements by Function
Garbage Recycling Trash/Yard
Expense Line Item
Collection
Costs
Allocation Allocation Allocation
Garbage Costs
Recycling
Costs
Trash/Yard
Costs
Regular Salaries and Wages Salaries 792,617$ Vehicle Operational Factor 48.5% 12.1% 39.4%384,299$ 96,075$ 312,243$
Other Salaries and Wages Other Salaries 26,000$ Vehicle Operational Factor 48.5% 12.1% 39.4%12,606$ 3,152$ 10,242$
Overtime Overtime 40,000$ Vehicle Operational Factor 48.5% 12.1% 39.4%19,394$ 4,848$ 15,758$
Compensated Compensatory Leave Longevity 7,250$ Vehicle Operational Factor 48.5% 12.1% 39.4%3,515$ 879$ 2,856$
Payroll Taxes Employer Fica and Medicare 65,685$ Vehicle Operational Factor 48.5% 12.1% 39.4%31,847$ 7,962$ 25,876$
Retirement Contributions Pension Contribution 59,396$ Vehicle Operational Factor 48.5% 12.1% 39.4%28,798$ 7,200$ 23,398$
Life and Health Insurance Health Insurance 116,902$ Vehicle Operational Factor 48.5% 12.1% 39.4%56,680$ 14,170$ 46,052$
Life and Health Insurance Dental 1,894$ Vehicle Operational Factor 48.5% 12.1% 39.4%918$ 230$ 746$
Life and Health Insurance Long-Term Care 1,022$ Vehicle Operational Factor 48.5% 12.1% 39.4%496$ 124$ 403$
Workers' Compensation Workers' Compensation 49,910$ Vehicle Operational Factor 48.5% 12.1% 39.4%24,199$ 6,050$ 19,662$
Other Postemployment Benefits (OPEB) OPEB 4,460$ Vehicle Operational Factor 48.5% 12.1% 39.4%2,162$ 541$ 1,757$
Professional Services Professional Services 28,978$ Vehicle Operational Factor 48.5% 12.1% 39.4%14,050$ 3,512$ 11,415$
Other Services Temporary Personnel 96,000$ Vehicle Operational Factor 48.5% 12.1% 39.4%46,545$ 11,636$ 37,818$
Travel and Per Diem Travel 800$ Vehicle Operational Factor 48.5% 12.1% 39.4%388$ 97$ 315$
Communications Services ISF: Information 11,181$ Vehicle Operational Factor 48.5% 12.1% 39.4%5,421$ 1,355$ 4,405$
Insurance ISF: Risk Management 59,698$ Vehicle Operational Factor 48.5% 12.1% 39.4%28,944$ 7,236$ 23,517$
Repair and Maintenance Services ISF: Fleet 491,793$ Management Factor 23.3% 11.7% 65.0%114,752$ 57,376$ 319,665$
Repair and Maintenance Services Vehicle 6,400$ Management Factor 23.3% 11.7% 65.0%1,493$ 747$ 4,160$
Repair and Maintenance Services Repairs and 8,000$ Management Factor 23.3% 11.7% 65.0%1,867$ 933$ 5,200$
Printing and Binding Printing 580$ Indirect 44.1% 14.5% 41.4%256$ 84$ 240$
Promotional Activities Promotional Activities 580$ Indirect 44.1% 14.5% 41.4%256$ 84$ 240$
Other Current Charges and Obligations Licenses and 469$ Indirect 44.1% 14.5% 41.4%207$ 68$ 194$
Office Supplies Office Supplies 174$ Indirect 44.1% 14.5% 41.4%77$ 25$ 72$
Operating Supplies Other Operating Supplies 11,300$ Operating Supplies Factor 51.8% 17.0% 31.2%5,849$ 1,923$ 3,528$
Operating Supplies Kitchen 580$ Indirect 44.1% 14.5% 41.4%256$ 84$ 240$
Operating Supplies Uniforms 3,477$ Indirect 44.1% 14.5% 41.4%1,534$ 504$ 1,439$
Training Training and Education 145$ Indirect 44.1% 14.5% 41.4%64$ 21$ 60$
1,885,291$ 786,873$ 226,915$ 871,502$
Transfers
Management Fees General Fund 202,843$ Indirect 44.1% 14.5% 41.4%89,467$ 29,415$ 83,961$
202,843$ 89,467$ 29,415$ 83,961$
Cash-Funded Capital
Cash Funded Capital 335,000$ Vehicle Purchases 57.4% 28.4% 14.2%192,422$ 95,052$ 47,526$
335,000$ 192,422$ 95,052$ 47,526$
Offseting Revenues and Use of Fund Balance
Fund Balance Contribution 136,711$ Indirect 44.1% 14.5% 41.4%60,299$ 19,825$ 56,588$
136,711$ 60,299$ 19,825$ 56,588$
2,559,845$ 1,129,060$ 371,207$ 1,059,577$
44.1% 14.5% 41.4%
Allocation Factor
Schedule 3 Solid Waste Phase I Revenue Requirements by Function
Garbage Recycling Trash/Yard
Expense Line Item Disposal Costs
Allocation Allocation Allocation
Garbage Costs
Recycling
Costs
Trash/Yard
Costs
Regular Salaries and Wages Salaries 198,154$ Tonnage 32.5% 4.4% 63.1%64,453$ 8,686$ 125,015$
Other Salaries and Wages Other Salaries 6,500$ Tonnage 32.5% 4.4% 63.1%2,114$ 285$ 4,101$
Overtime Overtime 10,000$ Tonnage 32.5% 4.4% 63.1%3,253$ 438$ 6,309$
Compensated Compensatory Leave Longevity 1,813$ Tonnage 32.5% 4.4% 63.1%590$ 79$ 1,144$
Payroll Taxes Employer Fica and Medicare 16,421$ Tonnage 32.5% 4.4% 63.1%5,341$ 720$ 10,360$
Retirement Contributions Pension Contribution 14,849$ Tonnage 32.5% 4.4% 63.1%4,830$ 651$ 9,368$
Life and Health Insurance Health Insurance 29,226$ Tonnage 32.5% 4.4% 63.1%9,506$ 1,281$ 18,438$
Life and Health Insurance Dental 474$ Tonnage 32.5% 4.4% 63.1%154$ 21$ 299$
Life and Health Insurance Long-Term Care 256$ Tonnage 32.5% 4.4% 63.1%83$ 11$ 161$
Workers' Compensation Workers' Compensation 12,478$ Tonnage 32.5% 4.4% 63.1%4,059$ 547$ 7,872$
Other Postemployment Benefits (OPEB) OPEB 1,115$ Tonnage 32.5% 4.4% 63.1%363$ 49$ 703$
Professional Services Professional Services 21,022$ Tonnage 32.5% 4.4% 63.1%6,838$ 922$ 13,263$
Other Services Temporary Personnel 24,000$ Tonnage 32.5% 4.4% 63.1%7,806$ 1,052$ 15,142$
Travel and Per Diem Travel 200$ Tonnage 32.5% 4.4% 63.1%65$ 9$ 126$
Communications Services ISF: Information 2,795$ Tonnage 32.5% 4.4% 63.1%909$ 123$ 1,763$
Utility Services Miami-Dade Solid Waste Fees 440,000$ Garbage 100.0% 0.0% 0.0%440,000$ -$ -$
Utility Services Waste Management Fees 550,500$ Trash/Yard Waste 0.0% 0.0% 100.0%-$ -$ 550,500$
Utility Services Waste Disposal-Transfer Station 25,000$ Tonnage 32.5% 4.4% 63.1%8,132$ 1,096$ 15,772$
Utility Services Recycling 81,750$ Recycling 0.0% 100.0% 0.0%-$ 81,750$ -$
Insurance ISF: Risk Management 43,309$ Indirect 38.4% 6.6% 55.0%16,615$ 2,861$ 23,833$
Repair and Maintenance Services ISF: Fleet 122,948$ Tonnage 32.5% 4.4% 63.1%39,991$ 5,389$ 77,568$
Repair and Maintenance Services Vehicle 1,600$ Tonnage 32.5% 4.4% 63.1%520$ 70$ 1,009$
Repair and Maintenance Services Repairs and 2,000$ Tonnage 32.5% 4.4% 63.1%651$ 88$ 1,262$
Printing and Binding Printing 420$ Indirect 38.4% 6.6% 55.0%161$ 28$ 231$
Promotional Activities Promotional Activities 420$ Indirect 38.4% 6.6% 55.0%161$ 28$ 231$
Other Current Charges and Obligations Licenses and 341$ Indirect 38.4% 6.6% 55.0%131$ 22$ 187$
Office Supplies Office Supplies 126$ Indirect 38.4% 6.6% 55.0%48$ 8$ 69$
Operating Supplies Kitchen 420$ Indirect 38.4% 6.6% 55.0%161$ 28$ 231$
Operating Supplies Uniforms 2,523$ Indirect 38.4% 6.6% 55.0%968$ 167$ 1,388$
Training Training and Education 105$ Indirect 38.4% 6.6% 55.0%40$ 7$ 58$
1,610,765$ 617,943$ 106,415$ 886,407$
Transfers
Management Fees General Fund 147,157$ Indirect 38.4% 6.6% 55.0%56,454$ 9,722$ 80,981$
147,157$ 56,454$ 9,722$ 80,981$
Cash-Funded Capital
Cash Funded Capital -$ 0.0% 0.0% 0.0%-$ -$ -$
-$ -$ -$ -$
Offseting Revenues and Use of Fund Balance
Fund Balance Contribution 99,181$ Indirect 38.4% 6.6% 55.0%38,049$ 6,552$ 54,579$
99,181$ 38,049$ 6,552$ 54,579$
1,857,103$ 712,446$ 122,690$ 1,021,968$
38.4% 6.6% 55.0%
Allocation Factor
Schedule 4 Residential Rates
Billing Code Service Type
Assessable
Collection Units
Garbage
Collection
Unit Cost
Total
Collection
Cost
Assessable
Disposal Units
Disposal Unit
Cost
Total
Disposal
Cost
Dumpser
Replacement Total Cost
52 wk
Rate1,2
1002 Two (2) 30 Gal Cans 2x per week 2.3 $1.90 $4.38 120 $0.03 $3.12 $7.49 $389.66
1011 One (1) 30 Gal Can 2x per week 2 $1.90 $3.80 60 $0.03 $1.56 $5.36 $278.91
1017A One (1) 30 Gal Can 2x per week 2 $1.90 $3.80 60 $0.03 $1.56 $5.36 $278.91
1017B One (1) 2yd 2x per week 16 $1.90 $30.44 808 $0.03 $20.99 $0.00 $51.43 $2,674.47
1017B One (1) 2yd 2x per week (With Recycling)16 $1.90 $30.44 808 $0.03 $20.99 $300.00 $51.43 $2,974.47
1017C One (1) 1yd 6x per week 48 $1.90 $91.31 2424 $0.03 $62.98 $300.00 $154.30 $8,323.42
1017D One (1) 2yd 6x per week 48 $1.90 $91.31 2424 $0.03 $62.98 $300.00 $154.30 $8,323.42
1017E One (1) 2yd 3x per week 24 $1.90 $45.66 1212 $0.03 $31.49 $300.00 $77.15 $4,311.71
1017F Eight (8) 2yd 2x per week 32.8 $1.90 $62.40 6464 $0.03 $167.96 $300.00 $230.36 $12,278.47
1017G Two (2) 2yd 2x per week 18.4 $1.90 $35.00 1616 $0.03 $41.99 $300.00 $76.99 $4,303.62
1017H One (1) 2yd 1x per week 8 $1.90 $15.22 404 $0.03 $10.50 $300.00 $25.72 $1,637.24
1017I One (1) 1yd 2x per week 16 $1.90 $30.44 808 $0.03 $20.99 $300.00 $51.43 $2,974.47
Billing Code Service Type
Assessable
Collection Units
Recycling
Collection
Unit Cost
Total
Collection
Cost
Assessable
Disposal Units
Recycling
Disposal Unit
Cost
Total
Disposal
Cost
Dumpser
Replacement Total Cost 52 Wk Rate
1,002 Two (2) 30 Gal Cans 2x per week 1.0 $2.06 $2.06 17 $0.04 $0.64 $2.69 $140.12
1,011 One (1) 30 Gal Can 2x per week 1.0 $2.06 $2.06 17 $0.04 $0.64 $2.69 $140.12
1017A One (1) 30 Gal Can 2x per week 1.0 $2.06 $2.06 17 $0.04 $0.64 $2.69 $140.12
1017B One (1) 2yd 2x per week 0.0 $2.06 $0.00 0 $0.04 $0.00 $0.00 $0.00
1017B One (1) 2yd 2x per week (With Recycling)1.0 $2.06 $2.06 17 $0.04 $0.64 $2.69 $140.12
1017C One (1) 1yd 6x per week 0.0 $2.06 $0.00 238 $0.04 $8.94 $8.94 $464.70
1017D One (1) 2yd 6x per week 0.0 $2.06 $0.00 0 $0.04 $0.00 $0.00 $0.00
1017E One (1) 2yd 3x per week 1.0 $2.06 $2.06 404 $0.04 $15.17 $300.00 $17.23 $1,195.74
1017F Eight (8) 2yd 2x per week 1.0 $2.06 $2.06 1496 $0.04 $56.17 $58.23 $3,027.87
1017G Two (2) 2yd 2x per week 0.0 $2.06 $0.00 0 $0.04 $0.00 $0.00 $0.00
1017H One (1) 2yd 1x per week 1.0 $2.06 $2.06 136 $0.04 $5.11 $7.16 $372.46
1017I One (1) 1yd 2x per week 1.0 $2.06 $2.06 272 $0.04 $10.21 $12.27 $638.01
Billing Code Service Type
Assessable
Collection Units
Bulk
Collection
Unit Cost
Total
Collection
Cost
Assessable
Disposal Units
Bulk Disposal
Unit Cost
Total
Disposal
Cost Total Cost 52 Wk Rate
1,002 Two (2) 30 Gal Cans 2x per week 0.36 $15.65 $5.65 0.36 $15.10 $5.45 $11.10 $577.36
1,011 One (1) 30 Gal Can 2x per week 0.36 $15.65 $5.65 0.36 $15.10 $5.45 $11.10 $577.36
1017A One (1) 30 Gal Can 2x per week 0.36 $15.65 $5.65 0.36 $15.10 $5.45 $11.10 $577.36
1017B One (1) 2yd 2x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $1,199.12
1017B One (1) 2yd 2x per week (with recycling)0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $399.71
1017C One (1) 1yd 6x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $2,797.95
1017D One (1) 2yd 6x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $18,786.27
1017E One (1) 2yd 3x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $1,798.69
1017F Eight (8) 2yd 2x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $17,587.14
1017G Two (2) 2yd 2x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $11,591.53
1017H One (1) 2yd 1x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $1,598.83
1017I One (1) 1yd 2x per week 0.13 $15.65 $1.96 0.13 $15.10 $1.89 $3.84 $3,197.66
1 Fees are calculated before a 5% escalation for statutory discount and property appraiser fee
2 Calculated fees are rounded
Garbage
Recycling
Bulk/Trash
Schedule 5 Commercial Rates
Service Type
Assessable
Collection
Units
Collection
Unit Cost
Total
Collection
Cost
Assessable
Disposal
Units
Disposal
Unit Cost
Total
Disposal
Cost
Dumpster
Replacement Total Cost
52 Wk
Rate1,2
One (1) 30 Gal Can 2x per week 16 $1.90 $30.44 60 $0.03 $1.56 $32.00 $1,663.81
Two (2) 30 Gal Cans 2x per week 18.4 $1.90 $35.00 120 $0.03 $3.12 $38.12 $1,982.29
Private Service/Outside Hauler 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 30 Gal Can 2x per week 16.0 $1.90 $30.44 60 $0.03 $1.56 $32.00 $1,663.81
One (1) 2yd 2x per week 16.0 $1.90 $30.44 808 $0.03 $20.99 $300.00 $51.43 $2,974.47
One (1) 1yd 6x per week 48.0 $1.90 $91.31 2,424 $0.03 $62.98 $300.00 $154.30 $8,323.42
One (1) 2yd 6x per week 48.0 $1.90 $91.31 2,424 $0.03 $62.98 $300.00 $154.30 $8,323.42
One (1) 2yd 6x per week (With Recycling) 48.0 $1.90 $91.31 2,424 $0.03 $62.98 $300.00 $154.30 $8,323.42
One (1) 30 Gal Can 6x per week 48.0 $1.90 $91.31 180 $0.03 $4.68 $95.99 $4,991.44
One (1) 1yd 2x per week 16.0 $1.90 $30.44 808 $0.03 $20.99 $300.00 $51.43 $2,974.47
One (1) 1yd 1x per week 8.0 $1.90 $15.22 404 $0.03 $10.50 $300.00 $25.72 $1,637.24
One (1) 2yd 1x per week 8.0 $1.90 $15.22 404 $0.03 $10.50 $300.00 $25.72 $1,637.24
One (1) 1yd 3x per week 24.0 $1.90 $45.66 0 $0.03 $0.00 $300.00 $45.66 $2,674.12
One (1) 2yd 3x per week 24.0 $1.90 $45.66 1,212 $0.03 $31.49 $300.00 $77.15 $4,311.71
One (1) 30 Gal Can 3x per week 24.0 $1.90 $45.66 90 $0.03 $2.34 $47.99 $2,495.72
One (1) 30 Gal Can 1x per week 8.0 $1.90 $15.22 0 $0.03 $0.00 $15.22 $791.37
One (1) 30 Gal Can 4x per week 32.0 $1.90 $60.87 0 $0.03 $0.00 $60.87 $3,165.49
Service Type
Assessable
Collection
Units
Collection
Unit Cost
Total
Collection
Cost
Assessable
Disposal
Units
Disposal
Unit Cost
Total
Disposal
Cost
Dumpster
Replacement Total Cost 52 Wk Rate
One (1) 30 Gal Can 2x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
Two (2) 30 Gal Cans 2x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
Private Service/Outside Hauler 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 30 Gal Can 2x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 2yd 2x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 1yd 6x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 2yd 6x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 2yd 6x per week (With Recycling) 0.7 $1.90 $1.27 269 $0.03 $7.00 $300.00 $8.27 $529.86
One (1) 30 Gal Can 6x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 1yd 2x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 1yd 1x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 2yd 1x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 1yd 3x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 2yd 3x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 30 Gal Can 3x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 30 Gal Can 1x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
One (1) 30 Gal Can 4x per week 0.0 $1.90 $0.00 0 $0.03 $0.00 $0.00 $0.00
1 Rates are calculated before a 5% escalation for statutory discount and property appraiser fee
2 Calculated fees are rounded
Garbage
Recycling
19