Loading...
HomeMy WebLinkAboutBalefill Cost Allocation Memo 20260812Memorandum 719 2nd Avenue, Suite 200 • Seattle, WA 98104 | 206.394.3700 | Parametrix.com DATE: August 12, 2026 TO: Patti Stacy & Jesse Cox FROM: Tiffany Neier, PE SUBJECT: Parametrix Cost Allocation Method for Ryegrass Balefill Closed Landfill PROJECT NUMBER: 553-1763-011 PROJECT NAME: Kittitas County Solid Waste On-call Introduction Kittitas County Solid Waste (County) requested a cost allocation review to estimate the portion of recent Ryegrass Facility (Facility) costs attributable to the closed Ryegrass Balefill Landfill (Balefill Landfill). The purpose of this review is to support County documentation of Balefill Landfill post- closure costs. The Facility includes the closed Balefill Landfill and the active Ryegrass Limited Purpose Landfill (LPL). Environmental monitoring and reporting are completed through a combined Facility program, but the regulatory requirements and monitoring activities differ by landfill unit. The Balefill Landfill is monitored under Chapter 173-351 Washington Administrative Code (WAC) and Agreed Order (AO) DE98-SW-C168. The LPL is monitored under Chapter 173-350 WAC and Kittitas County Public Health Department permit number LPL-05 (Parametrix 2026). This review includes Parametrix labor, Parametrix direct expenses, and County-provided cost information for historical HWA GeoSciences (HWA) and Onsite Environmental services. Parametrix direct expenses include mileage, travel, field equipment, shipping, and similar non-labor costs billed through Parametrix. HWA and Onsite Environmental costs were paid directly by the County and are shown separately from Parametrix invoice costs. The allocation method and supportable Balefill Landfill cost identified to date are summarized in this memorandum. Cost allocation summary tables are provided in Appendix A. The detailed monitoring- location basis and allocation calculations are provided in Appendix B. Costs Reviewed Costs were grouped by work type before allocation. This review includes:  Parametrix labor billed to the County for environmental monitoring, reporting, financial assurance, and related Facility support.  Parametrix direct expenses billed through Parametrix invoices, such as mileage, travel, field equipment, shipping, and similar non-labor expenses.  County-direct historical HWA costs provided by the County for groundwater, leachate, and related environmental monitoring services.  County-direct Onsite Environmental costs provided by the County for testing services. County labor, County equipment, internal County field support, maintenance costs, and other County- side costs are not included unless specifically identified in the County-provided cost information. August 12, 2026 Page 2 Allocation Basis Costs were assigned directly when the available information identified a specific landfill unit or work item. Costs associated with combined Facility monitoring, reporting, or support activities were allocated using the methods summarized below and detailed in Appendix B. Cost summary tables are provided in Appendix A. Fieldwork Fieldwork costs included Parametrix field labor, Parametrix direct field expenses, and County-direct HWA field costs. Fieldwork was allocated based on the monitoring activities expected in each quarter, including groundwater monitoring, leachate monitoring, perimeter LFG monitoring, and Balefill Landfill gas vent monitoring. Where field costs were provided as one total rather than by quarter, the average annual fieldwork allocation was used. The average annual fieldwork allocation is based on the quarterly fieldwork allocation method detailed in Appendix B. Reporting Reporting costs were allocated separately from fieldwork because report preparation is not driven only by field effort or the number of monitoring locations. Reporting also includes data review, tables, figures, compliance discussion, statistical evaluation, groundwater trend review, LFG summaries, leachate summaries, and coordination. Quarterly reporting allocations were used for Q1 through Q3 monitoring reports. Year-end reporting effort was allocated using the annual environmental monitoring report allocation because the annual report serves as the primary year-end reporting document and includes both landfill units. Other Mixed Work Other mixed work included shared groundwater network support, shared financial assurance support, combined LFG planning and support, and work that was clearly specific to one landfill unit. These costs were allocated based on the assignment rules and allocation methods detailed in Appendix B. Costs that were clearly LPL-specific, unrelated to the Balefill Landfill, or not sufficiently supported for allocation were not counted toward the Balefill Landfill total. Balefill Landfill Post-Closure Work Items The following work items were treated as Balefill Landfill post-closure activities when identified in invoices, progress letters, or County-provided cost information:  Balefill Landfill groundwater monitoring, data review, and compliance evaluation.  Balefill Landfill leachate sampling, leachate flow review, and leachate reporting.  Balefill Landfill perimeter LFG monitoring.  Balefill Landfill gas vent monitoring and stabilization evaluation.  Balefill Landfill cover system inspections, maintenance, erosion repair, settlement review, vegetation management, access improvements, or related post-closure cover system support.  Balefill Landfill annual and quarterly environmental monitoring report sections. August 12, 2026 Page 3  Balefill Landfill statistical evaluation and groundwater quality trend review.  Balefill Landfill-related financial assurance support.  Coordination with the County, Kittitas County Public Health Department, or Ecology related to Balefill Landfill post-closure monitoring or compliance.  Direct expenses supporting Balefill Landfill fieldwork. These work items are consistent with the Balefill Landfill monitoring and compliance activities described in the annual environmental monitoring reports (Parametrix 2025; Parametrix 2026). Cost Summary Table 1 summarizes the supportable Balefill Landfill post-closure cost identified to date. Additional cost allocation detail is provided in Appendix A. Table 1. Supportable Balefill Landfill Cost Identified to Date Cost Source Cost Basis Allocation Applied Balefill Landfill Amount Counted Parametrix labor and direct expenses $711,661.04 reviewed Mixed allocation by work type $260,630.37 Onsite Environmental testing $45,325.00 100% Balefill Landfill $45,325.00 HWA services $140,094.00 Average annual fieldwork allocation $81,254.52 Total supportable Balefill Landfill amount identified to date $387,209.89 Parametrix invoice costs were reviewed by work type and allocated using the methodology summarized in this memorandum and detailed in Appendix A and Appendix B. Costs that were LPL- specific, unrelated to the Balefill Landfill, or not sufficiently supported for allocation were not counted toward the Balefill Landfill amount shown in Table 1. Relationship to the County’s Broader Cost Estimate The supportable Balefill Landfill amount identified to date is based on Parametrix invoice records and County-provided cost information for HWA and Onsite Environmental. This amount does not include County labor, County equipment costs, internal County field costs, direct closed-landfill maintenance costs, additional laboratory or testing costs not captured in the Onsite Environmental total, or other County-paid costs that may be associated with Balefill Landfill post-closure care. Accordingly, the amount identified in this memorandum should be understood as the documented support amount based on the records reviewed to date. It may not represent the full amount the County has spent on Balefill Landfill-related post-closure activities. Additional County-side costs may be added separately if the County would like this support package to more fully reflect its broader Ryegrass landfill management expenditures. Use of This Memorandum This memorandum is intended to support the County’s internal documentation of costs associated with Balefill Landfill post-closure monitoring, reporting, financial assurance support, and related August 12, 2026 Page 4 closed-landfill work. This memorandum does not authorize withdrawal or transfer of funds from any County reserve account. Any transfer, reimbursement, or reserve adjustment should be completed in accordance with County financial procedures and applicable solid waste financial assurance requirements, including confirmation of the remaining required post-closure reserve balance after reimbursement. References Parametrix. 2025. 2024 Annual Environmental Monitoring Report – Ryegrass Balefill Landfill and Ryegrass Limited Purpose Landfill. Prepared for Kittitas County Solid Waste by Parametrix, Seattle, Washington. March 2025. Parametrix. 2026. 2025 Annual Environmental Monitoring Report – Ryegrass Limited Purpose Landfill and Ryegrass Balefill Landfill. Prepared for Kittitas County Solid Waste by Parametrix, Seattle, Washington. March 2026. August 12, 2026 Page 5 Appendix A Cost Allocation Summary Tables A-1 Appendix A: Cost Allocation Summary Tables Table 1. Cost Sources Reviewed Cost Source Cost Reviewed Treatment Parametrix labor and direct expenses $711,661.04 Reviewed by work type and allocated where supported. Onsite Environmental testing $45,325.00 County identified as Balefill Landfill-only; counted at 100%. HWA services $140,094.00 County-provided historical monitoring cost; allocated using average annual fieldwork allocation. Table 2. Parametrix Cost Review Summary Cost Treatment Total Parametrix Cost Balefill Landfill Amount Counted Included in final allocation $448,978.07 $234,575.94 Excluded from Balefill Landfill allocation $255,018.65 $0.00 Left out for defensibility $7,664.32 $0.00 Total Parametrix cost reviewed $711,661.04 $234,575.94 Table 3. County- Provided Cost Allocation Cost Source Cost Basis Allocation Applied Balefill Landfill Amount Counted Onsite Environmental testing $45,325.00 100% Balefill Landfill $45,325.00 HWA services $140,094.00 58% Balefill Landfill $81,254.52 Total County-provided costs counted $126,579.52 Table 4. Total Supportable Balefill Landfill Cost Identified to Date Cost Source Balefill Landfill Amount Counted Parametrix labor and direct expenses $260,630.37 Onsite Environmental testing $45,325.00 HWA services $81,254.52 Total supportable Balefill Landfill amount identified to date $387,209.89 Detailed invoice records, progress letters, and County accounting records are retained separately and can be provided as backup if requested. August 12, 2026 Page 6 Appendix B Allocation Method Tables Memorandum 719 2nd Avenue, Suite 200 • Seattle, WA 98104 | 206.394.3700 | Parametrix.com DATE: August 12, 2026 TO: Patti Stacy & Jesse Cox FROM: Tiffany Neier, PE SUBJECT: Allocation Method & Tables PROJECT NUMBER: 553-1763-011 PROJECT NAME: Kittitas County Solid Waste On-call Purpose This appendix summarizes the allocation basis used to assign Ryegrass Facility (Facility) costs between the closed Ryegrass Balefill Landfill (Balefill Landfill) and the active Ryegrass Limited Purpose Landfill (LPL). The allocation method is based on the monitoring program, monitoring locations, monitoring frequency, landfill-specific monitoring activities, and reporting effort described in the annual environmental monitoring reports (Parametrix 2025; Parametrix 2026). Costs were assigned directly when the available information identified a specific landfill unit or work item. Costs associated with combined Facility monitoring or reporting were allocated using the percentages summarized in this appendix. Groundwater Monitoring Basis Groundwater monitoring includes Balefill Landfill-only, LPL-only, and shared monitoring locations. Balefill Landfill groundwater monitoring is completed semiannually. LPL groundwater monitoring is completed quarterly. Well B8 was added to both monitoring programs in 2025. Table 1. Groundwater Monitoring Basis Monitoring Location Balefill Landfill LPL Allocation Basis B2 Yes No Balefill Landfill monitoring location. B3 Yes Yes Shared location. B4 Yes No Balefill Landfill monitoring location. B5 Yes No Balefill Landfill monitoring location. B6 Yes No Balefill Landfill monitoring location. Poison Spring Yes No Balefill Landfill monitoring location. B7 No Yes LPL monitoring location. Clerf #4 Spring No Yes LPL monitoring location. B8 Yes Yes Shared upgradient location added to both monitoring programs. Source: Parametrix 2025; Parametrix 2026. August 12, 2026 Page B-2 Landfill Gas Monitoring Basis Landfill gas (LFG) monitoring includes perimeter monitoring at both landfill units and gas vent monitoring at the Balefill Landfill. Gas vent monitoring is specific to the Balefill Landfill. Table 2. LFG Monitoring Basis LFG Monitoring Component Balefill Landfill Locations LPL Locations Allocation Basis Perimeter LFG monitoring 9 8 Perimeter LFG monitoring is completed at both landfill units. Gas vent monitoring 26 0 Gas vent monitoring is associated with the closed Balefill Landfill. Combined LFG planning and support 35 8 Used as the starting point for combined LFG planning and support allocation. Source: Parametrix 2025; Parametrix 2026. The location-count basis in Table 2 was used to calculate the initial LFG allocation factors. Perimeter LFG monitoring costs were allocated based on the perimeter monitoring locations. Gas vent monitoring costs were assigned to the Balefill Landfill because gas vent monitoring is associated with the closed Balefill Landfill. Combined LFG planning and support costs were adjusted from the location-count basis to reflect the additional Balefill Landfill-specific effort associated with gas vent stabilization monitoring, gas vent modifications, valve and access issues, related post-closure LFG evaluation, and surface emissions monitoring where identifiable in the cost records. Based on the monitoring location count:  Perimeter LFG monitoring only: 9 ÷ 17 = 53% Balefill Landfill.  Combined perimeter LFG and gas vent monitoring location basis: 35 ÷ 43 = 81% Balefill Landfill. Leachate Monitoring Basis Leachate monitoring is specific to the Balefill Landfill. Leachate is collected from the Balefill Landfill and conveyed to the leachate evaporation pond. Leachate sampling, leachate flow review, and leachate reporting were assigned to the Balefill Landfill when those costs were identifiable. Table 3. Leachate Monitoring Basis Leachate Component Balefill Landfill LPL Allocation Basis Leachate sampling Yes No Balefill Landfill-specific monitoring. Leachate flow review Yes No Leachate is generated from the Balefill Landfill and conveyed to the leachate evaporation pond. Leachate reporting Yes No Balefill Landfill-specific reporting component. Source: Parametrix 2025; Parametrix 2026. August 12, 2026 Page B-3 Fieldwork Allocation Fieldwork percentages were applied to Parametrix field labor, Parametrix direct field expenses, and County-direct HWA field costs. The fieldwork allocation reflects the monitoring activities expected in each quarter. Table 4. Fieldwork Allocation Percentages Quarter Balefill Landfill LPL Basis Q1 80% 20% Balefill Landfill semiannual groundwater, annual leachate, perimeter LFG, and gas vent monitoring; LPL quarterly groundwater and perimeter LFG monitoring. Q2 35% 65% Primarily LPL quarterly groundwater and shared perimeter LFG monitoring; no routine Balefill Landfill groundwater or leachate event. Q3 75% 25% Balefill Landfill semiannual groundwater, perimeter LFG, and gas vent monitoring; LPL quarterly groundwater and perimeter LFG monitoring. Q4 40% 60% Primarily LPL quarterly groundwater and shared perimeter LFG monitoring, with Balefill Landfill gas vent monitoring and year-end field support. Parametrix direct expenses were allocated using the fieldwork percentages unless the expense was clearly tied to another work type. Average Annual Fieldwork Allocation Where field costs were provided as one total rather than by quarter, the average annual fieldwork allocation in Table 5 was used. Table 5. Average Annual Fieldwork Allocation Allocation Type Balefill Landfill LPL Calculation Basis Average annual fieldwork allocation 58% 42% Average of the quarterly fieldwork allocations in Table 4, rounded to whole percentages. The average annual fieldwork allocation was calculated as follows:  Balefill Landfill: (80% + 35% + 75% + 40%) ÷ 4 = 58%, rounded to the nearest whole percentage.  LPL: (20% + 65% + 25% + 60%) ÷ 4 = 42%, rounded to the nearest whole percentage. This allocation was used for the County-provided HWA total because the cost was provided as a summary amount for historical field monitoring services. Reporting Allocation Reporting percentages were applied to environmental monitoring report labor. Reporting was allocated separately from fieldwork because report preparation is not driven only by field effort or the number of monitoring locations. Reporting also includes data review, tables, figures, compliance discussion, statistical evaluation, groundwater trend review, LFG summaries, leachate summaries, and coordination. August 12, 2026 Page B-4 The reporting allocation was based on the type of report being prepared. Quarterly reporting allocations were used for Q1 through Q3 monitoring reports. Year-end reporting effort was allocated using the annual environmental monitoring report allocation because the annual report serves as the primary year-end reporting document and includes both landfill units. Table 6. Reporting Allocation Percentages Report Type Balefill Landfill LPL Basis Q1 reporting 70% 30% Balefill Landfill groundwater, leachate, LFG, gas vent, and compliance reporting; LPL quarterly reporting. Q2 reporting 30% 70% Primarily LPL groundwater reporting and shared LFG reporting, with limited Balefill Landfill reporting. Q3 reporting 70% 30% Balefill Landfill groundwater, LFG, gas vent, and compliance reporting; LPL quarterly reporting. Annual environmental monitoring report 70% 30% Combined report with additional Balefill Landfill post-closure monitoring and compliance components, including leachate monitoring, gas vent monitoring, semiannual groundwater compliance, and Chapter 173-351 WAC compliance discussion. The reporting percentages intentionally differ from the fieldwork percentages where reporting effort differs from field effort. For example, Q2 reporting is weighted more heavily to the LPL because routine Balefill Landfill groundwater and leachate reporting are not part of the Q2 event, while LPL groundwater reporting continues quarterly. The annual environmental monitoring report allocation is weighted more heavily to the Balefill Landfill because the Balefill Landfill portion includes additional post-closure components. The LPL portion includes groundwater and perimeter LFG reporting but does not include leachate or gas vent stabilization reporting. Other Mixed Work Allocation Some costs did not fit cleanly into fieldwork or reporting. Those costs were allocated using Table 7. Table 7. Other Mixed Work Allocation Percentages Work Type Balefill Landfill LPL Basis Balefill Landfill- specific work 100% 0% Work clearly identified as supporting only the Balefill Landfill. Shared groundwater network support 50% 50% Work supported the overall Facility groundwater monitoring network and was not clearly landfill-specific. Shared financial assurance support 50% 50% Work supported financial assurance for both landfill units or the Facility generally. Combined LFG planning and support 90% 10% Adjusted from the LFG location-count basis to reflect additional Balefill Landfill-specific effort for gas vent stabilization, gas vent modifications, valve/access issues, post-closure LFG evaluation, and identifiable surface emissions monitoring. LPL-specific or unrelated work 0% 100% or excluded Work clearly identified as supporting only the LPL or another non-Balefill Landfill Facility activity. August 12, 2026 Page B-5 Cost Assignment Rules The following rules were used to assign costs before applying allocation percentages:  Assign costs to the Balefill Landfill when the work clearly supported Balefill Landfill groundwater monitoring, leachate monitoring, LFG monitoring, gas vent monitoring, cover system support, post-closure compliance, or Balefill Landfill financial assurance.  Assign costs to the LPL or exclude them from the Balefill Landfill total when the work clearly supported only the LPL or another non-Balefill Landfill Facility activity.  Allocate shared monitoring and reporting costs using Tables 4 through 7.  Exclude unclear costs from the Balefill Landfill total unless the available information provided enough support for allocation. References Parametrix. 2025. 2024 Annual Environmental Monitoring Report – Ryegrass Balefill Landfill and Ryegrass Limited Purpose Landfill. Prepared for Kittitas County Solid Waste by Parametrix, Seattle, Washington. March 2025. Parametrix. 2026. 2025 Annual Environmental Monitoring Report – Ryegrass Limited Purpose Landfill and Ryegrass Balefill Landfill. Prepared for Kittitas County Solid Waste by Parametrix, Seattle, Washington. March 2026.