The Landfill Closure deficit is the result of IEPA required future reporting and laboratory work for the remainder of the 15 and 30-year landfill closure periods. Laboratory tests on individual cells have resulted in IEPA imposing additional testing and maintenance beyond the original expected landfill closure requirements. These requirements have increased the original cost of closing the landfill. This deficit is currently being covered by revenues received from the City negotiated transfer station lease for municipal waste. Design and maintenance expenditures are also supported by funds generated by the two municipal TIF districts where the landfills are located.