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C. Benefits Of Fuil Cost Accounting And Using The Workbook In addition to the obvious benefit of developing solid waste rates that are cost of service based, there are additional reasons why a municipality will benefit from using the worldbook to develop their solid waste rates. They are as follows: • The city will begin to develop a database that has been compiled using a consistent methodology. This will ailow the city to easily identify any trends with regard to increases in tonnage (e.g. solid waste, recyclables, yard waste, etc.) and costs (e.g. salaries, fuel, repairs and maintenance, debt service, etc.). • The collection of data and development of a solid waste budget utilizing a full cost accounting approach will aid the municipality in the development of both short-range and long-range solid waste management plans. • Use of a full cost accounting approach to compile and present solid waste cost data will enable the city to better explain to its customers the costs associated with the citVs particular solid waste services. • The compilation of solid waste cost data using a full cost accounting approach will allow the city to examine various financial scenarios and the resulting impact upon solid waste rates. " D. Cornments Concerning The Workbook The project team appreciates the time and effort expended by the cities and govemmental agencies that assisted in the development of this worfdbook. We are confident that this workbook will be of benefit to solid waste service providers throughout Texas, and it will help all service providers to better manage their solid waste system. We welcome and encourage any comments or suggestions with regard to the worfdbook and the full cost accounting methodology described herein. If you have any questions or comments please contact: Mr. David S. Yanke Reed-Stowe & Co., Inc. - 101 West Sixth Street, Suite 225 Austin, Texas 78701 (512) 479-0991 . OOOIgjr'