CIWMB Electronic Waste Recycling Program R.W. Beck, Inc. Humboldt State University Net Cost Report Training.

CIWMB Electronic Waste Recycling Program

R.W. Beck, Inc.

Humboldt State University

Net Cost Report Training

Humboldt State University

R. W. Beck, Inc.

The next hour…

Overview of the net cost reporting requirement

Walk through reporting forms

Q&A

Humboldt State University

R. W. Beck, Inc.

Purpose of Net Cost Reports

Inform the Board’s review of standard payment rates and consumer fees

Identify and understand trends

Humboldt State University

R. W. Beck, Inc.

What is required? Defined in regulations (18660.10)

Information on actual operating costs

Summary of costs, revenue and net cost per pound for collecting and recycling CEW

Deadline: March 1 each year

Maintain documentation on file

Humboldt State University

R. W. Beck, Inc.

Important Reminders

Include costs & revenue for CEW only

Report on collection & recycling separately

Don’t include CIWMB revenue

Report your best reasonable estimate

Humboldt State University

R. W. Beck, Inc.

Information Required to be Maintained on File

Reasonable justification & clear explanation of reported net cost

Generally, standard operating & accounting documents; and

Notes on assumptions and calculations

Humboldt State University

R. W. Beck, Inc.

Top Concerns About Net Cost Reports

Separating CEW handling from other activities

Administrative burden

Accuracy

Humboldt State University

R. W. Beck, Inc.

Overall, how accurate to you expect your reported costs to be?

17% - Extremely accurate

52% - Fairly accurate

12% - Fairly inaccurate

14% - Extremely inaccurate

5% - Not sure

Humboldt State University

R. W. Beck, Inc.

Top Suggestions from Collectors and Recyclers

Provide standardized forms and detailed guidance

Keep it simple

Allow as much flexibility as possible

Humboldt State University

R. W. Beck, Inc.

The Guide and Standard Forms

Simplify and clarify preparing net cost reports

Provide a common format

Facilitate CIWMB analysis

Not required but strongly recommended

Humboldt State University

R. W. Beck, Inc.

What revenue to include?

Collectors: Collection contract and service fees

Processor payments over and above the standard 20 cent payment

Recyclers: Sale of recycled CEW components

Do not include revenue from CIWMB.

Humboldt State University

R. W. Beck, Inc.

What costs to include?

Those attributable to CEW collection and recycling only.

Break out by labor, transportation and other.

Recyclers: Don’t count pass through of CIWMB payments.

Humboldt State University

R. W. Beck, Inc.

How to allocate costs to CEW?

Any reasonable approach is allowed provided the method is clearly identified and represents a good-faith effort to estimate costs as accurately as possible

Usually volume allocations are best

Indicate method in column C and describe approach in line 29

Humboldt State University

R. W. Beck, Inc.

How to submit reports

By mail to:

CIWMB

Attn: Electronic Waste Recycling Program, MS #12

1001 I Street, Box 4025

Sacramento, CA 95812-4025

Humboldt State University

R. W. Beck, Inc.

For more Information and Help

CIWMB Web Site: http://www.ciwmb.ca.gov/Electronics/Act2003/Recovery/NetCost/

Google “CIWMB, net cost report”

Matt McCarron, 916-341-6456, [email protected].