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Solid Waste Facility Financial Test


Also needed

  • A copy of the independent certified public accountant’s report on examination of the owner’s or operator’s financial statements for the latest completed fiscal year
  • Special Report from an independent certified public accountant - often called an Agreed Upon Procedures Report - confirming data is from the financial statements

General Guidance

  • Be sure to see 62-701.630(6)(c )F.A.C. for information on requirements for passing Test.  Other requirements can be found in 40 CFR Part 264
  • DEP Forms must be used and filled out completely
  • Confirm "owner or operator" name is same as in if not a governmental agency or sole proprietor
  • For Governmental agencies submission is due 180 after fiscal year end
  • For Private entities submission is due 90 after fiscal year end

Alternative I

  • In order to pass:
    • Lines 10 through 13 must be “Yes”
    • Line 14 or 15 - either must be "Yes"

Alternative II

  • In order to pass:
    • Bonds must be rated by either Standard and Poor's or Moody’s 
    • Bonds must have a redemption date with at least five years remaining
    • An unsecured bond rating must maintain a rating of BBB or better as issued by Standard and Poor’s  or  Baa2 or better as issued by Moody’s bond rating service
    • Lines 5, 6 and 7 must be “YES”

Return to the Solid Waste Financial Assurance Forms and Form Guidance webpage.

Form Number: 
Effective-Revision Date: 
Sunday, February 15, 2015
Form Instructions: 
Last Modified:
May 18, 2022 - 3:06pm

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