Assets & GRAP
Landfill Rehabilitation Provision
Provision for landfill site closure and rehabilitation under GRAP 19 and licence conditions.
Why landfill provisions are a present obligation
Operating a landfill creates a legal obligation to close and rehabilitate the site, and GRAP 19 requires a provision for that future cost to be recognised and measured as the obligation arises, not deferred to closure. Licence conditions under environmental legislation reinforce the obligation, making the provision both an accounting and a compliance matter. AuditPro Core captures the rehabilitation provision and its measurement basis so the GRAP 19 estimate is supported and current.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Rehab provision
R124 m
▲ R8 m
Sites with provision
5 of 6
Discount unwind
R9 m
Airspace remaining
7.2 yrs
Rehabilitation provision by site
Provision movement
| Movement | Value (R m) | Basis |
|---|---|---|
| Opening balance | 116 | Prior year |
| Discount unwind | 9 | Finance cost |
| Estimate revision | 4 | Engineering |
| Utilised | -5 | Rehab work |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The present obligation
Using a landfill creates a present obligation to rehabilitate it, satisfying the GRAP 19 provision criteria. The obligation builds as the site fills, so the provision grows over the site's life.
Measuring the estimate
The provision is the best estimate of the expenditure required to settle the obligation, discounted to present value where the time value of money is material. The estimate relies on engineering and cost inputs.
Licence conditions
Waste-management licences specify closure and rehabilitation requirements, which inform both the existence and the scope of the obligation. Licence terms are a key source of the estimate.
Annual reassessment
The provision is reviewed each year for changes in cost estimates, remaining airspace, the discount rate and licence conditions, and adjusted accordingly.
How AuditPro Core Bridges the Gap
- Estimate capture: the rehabilitation provision is recorded with its cost and discount-rate inputs so the GRAP 19 figure traces to its basis.
- Licence linkage: the provision is connected to the site's licence conditions that define the rehabilitation scope.
- Exception flags: provisions not reassessed for current cost or remaining airspace are highlighted for update.
- Audit-ready disclosure: the provision movement and assumptions export ready for the financial statements and auditor review.
Key Takeaways
- Operating a landfill creates a present obligation under GRAP 19 as it fills.
- Measure the provision as the discounted best estimate of rehabilitation cost.
- Licence conditions define the scope of the obligation.
- Reassess the provision annually for cost, airspace and discount-rate changes.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.