Financial Assurance for Solid Waste Facilities

O.C.G.A. 12-8-27.2 requires that owners and/or operators of solid waste facilities submit financial assurance documents to ensure funds are available for the satisfactory maintenance, closure, and post-closure care of the facility or to carry out any corrective action which may be required as a condition of a permit. This requirement is applicable to all solid waste processing, treatment, storage or disposal facilities other than Permit-by-Rule facilities.

Allowable financial mechanisms for closure, post-closure care, and corrective action (i.e., trust fund, surety bond, letter of credit, insurance, financial test, or guarantee) shall be submitted on approved forms or in an approved format.

Georgia Rule 391-3-4-.13. Financial Responsibility


Closure and Post-Closure Care Cost Estimates

Rules 391-3-4.13(1) and (2), and by reference, 40 CFR 258, Subpart G, require detailed written estimates, in current dollars, of the cost of hiring a third party to close a Solid Waste Handling Facility and the cost of hiring a third party to conduct post-closure care at the facility. The estimate of Closure and Post-Closure Care Costs must be of sufficient detail, accompanied with supporting documentation, to support the estimates.


Inflation Factors

At a minimum, cost estimates must be adjusted annually for inflation. (40 CFR 258.71(a)(2) & 258.72(a)(2))

EPD calculates the inflation factor on or about April 1 of each year by using the Department of Commerce, Bureau of Economic Analysis’ Implicit Price Deflator (IPD) for Gross National Product.


Current Year

Inflation Factor

2024  (04/01/2024 – 3/31/2025)



Inflation factors for previous years: Download this xls file. Inflation Factors


Financial Assurance Instruments

A financial assurance mechanism is a signed original instrument issued by a financial institution, insurance company, or surety provided in the event the owner or operator of the site is unwilling or unable to perform maintenance, closure, or other actions at the site.

Georgia accepts the following types of financial assurance instruments:


How to submit Financial Assurance

Financial Assurance for solid wastes facilities should be submitted through the Georgia Environmental Online System (GEOS).

Please submit a copy of the financial assurance instrument for your facility in Module SW06 – Financial Assurance in GEOS.

Please also mail an original of the following types of financial insurance instruments to Solid Waste Permitting at the address below:

  1. Letter of Credit
  2. Trust Fund Agreement
  3. Performance Bond (including Standby Trust, if applicable)
  4. Certificate of Insurance

Hard copies should be mailed to:

Keith Stevens

Solid Waste Permitting Manager

Georgia EPD

4244 International Parkway

Suite 104

Atlanta, Georgia 30354

If you have questions or need assistance, please contact the Solid Waste Technical Assistance Duty Officer at (404) 362-2692.