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

If the the percentage of landfill capacity used is approximately 32.38%, as of August 31, 2018, the estimated total current cost of closure and post closure care remaining to be recognized is $78 million and approximately $22.0 million was recognized as landfil liability as of 7/31/2018,

The regulations require the City of Miami to place a final cover on each landfill when it ceases to accept waste and to perform certain maintenance and monitoring functions for 30 years after the closure of each landfill. If the City of Miami spent $2 million on the final cover, then the Landfill liability as of 8/31/2018 will be

		$25.26
		$22
		$3.26
		$1.26