ILLINOIS POLLUTION CONTROL BOARD
    March 11,
    1993
    BEVERLY MALKEY, AS EXECUTOR OF
    THE ESTATE OF ROGER MALKEY,
    d/b/a
    MALKEY’S MUFFLERS,
    Petitioner,
    v.
    )
    PCB 92—104
    )
    (UST Fund)
    ILLINOIS ENVIRONMENTAL
    )
    PROTECTION AGENCY,
    )
    )
    Respondent.
    KYLE L.
    STEPHENS, CANTLIN
    LAW
    OFFICES, APPEARED ON BEHALF OF
    PETITIONER;
    DANIEL
    P.
    MERRIMAN, APPEARED ON BEHALF OF RESPONDENT.
    OPINION
    AND
    ORDER OF THE BOARD
    (by R.C.
    Flemal):
    This matter comes before the Board on a petition for review
    filed July 16,
    1992~,by Roger Nalkey pursuant to Section
    22.18b(g)
    of the Environmental Protection Act
    (415 ILCS
    5/22. 18b(g)) (Act)
    2~
    During the pendency of this matter, Roger
    Malkey died,
    and his wife,
    Beverly Malkey,
    as executor of the
    estate,
    and d/b/a Malkey’s Mufflers (Beverly Malkey or
    petitioner),
    is now pursuing the action.
    (Tr. at 11.)
    The
    caption of the matter has been revised to reflect these changes.
    Beverly Malkey seeks review of the Illinois Environmental
    Protection Agency’s
    (Agency) partial denial of reimbursement of
    corrective action costs from the Underground Storage Tank
    (UST)
    Fund.
    Hearing was held on December 4,
    1992,
    in Eariville,
    Illinois.
    No members of the public attended.
    Briefs in this matter were due from both parties on January
    25,
    1993,
    by hearing officer oral order.
    (Tr. at 198.)
    The
    petitioner filed her brief on February 4,
    1993,
    (mailed January
    27,
    1993) accompanied by a motion to file instanter.
    Petitioner’s attorney states that on January 24,
    1993, he
    sustained an sprain injury to his hip, resulting in a delay in
    filing the brief.
    The Board grants the motion to file.
    1
    At hearing, discussion was had regarding the filing of an
    amended petition.
    (Tr.
    5-7).
    No amended petition was ever filed
    in this matter.
    2 The Act was formerly codified at Ill.Rev.Stat.
    1991, ch
    111½,
    par. 1001 et ~g.
    01
    L~O—QO23

    —2—
    The Agency filed its brief on February 18,
    1993, accompanied
    by a motion to file instanter; no filing for extension of time
    had been filed.
    The Agency’s reasons for not timely filing are
    stated as “due to the press of Agency business and other
    circumstances beyond the control of the undersigned Agency
    attorney)”.
    (Motion at par. 2)
    The Agency also states that
    petitioner has no objection to the late filing, and that
    petitioner will not suffer any irreparable harm by this delayed
    filing.
    The Board denies the Agency’s motion to file.
    The Agency
    does not state sufficient reasons for the lateness of the filing,
    especially considering that the filing
    is three weeks late.
    The
    Board also points out that it is not only other parties that
    would be prejudiced by such late filing, but the Board is
    prejudiced through the hampering of its decision-making process
    caused by failure to have a matter briefed in a timely manner.
    This is especially true in cases,
    such as the instant matter,
    where a decision is due by a date certain.
    The sole issue
    in this appeal
    is whether certain costs
    denied for reimbursement by the Agency are reasonable,
    and would
    be eligible for reimbursement under the Act.
    BACKGROUND
    This case involves the removal of two underground storage
    tanks located at Malkey’s Mufflers owned by Roger Malkey in
    Earlville,
    Illinois.
    The tanks were 550 and 1000 gallon gasoline
    tanks that were taken out of service and removed on March 28,
    1991.
    On that date,
    it was discovered that both tanks had
    released gasoline.
    (Rec.
    at 4-8.)
    Roger Malkey contracted with
    Dan Whittaker,
    a local excavator,
    and with P
    & P Consultants,
    Inc.
    (P&P),
    for tank removal and cleanup of the release.
    P
    & P
    submitted the reimbursement application to the Agency.
    (Tr. at
    16—20; Rec at 3.)
    On June 10,
    1992, the Agency sent a letter to Roger Malkey.
    The letter states that various invoices were submitted covering
    the period of March 28,
    1991,
    to December 27,
    1991,
    and that the
    total amount requested for reimbursement is $34,263.48, and that
    the deductible is $10,000 for this claim.
    The letter further
    states that the Agency would be reimbursing $14,751.98 of the
    requested amount.
    An attachment to the letter contains four
    paragraphs indicating the cost figures denied for reimbursement,
    what activities the costs covered, and the reasons for denial of
    payment3.
    (Rec. at 25—27.)
    The petitioner contests three of
    the four denial paragraphs.
    The petitioner does not contest the
    $10,000 deductible determination.
    ~ The Board notes an $11.00 computational error that is not
    explained nor is it addressed at any point in this proceeding.
    01 i.O-0O2L~.

    —3—
    DISCUSSION
    Paragraph 1, Handling Charges
    The Agency deducted
    $5,556.66
    of the costs submitted for
    handling charges.
    The Agency states that the owner or operator
    failed to demonstrate that the costs submitted for handling
    charges are reasonable, and reduced the amount of handling
    charges to 15
    of the total cost of corrective action.
    (Rec.
    at
    27)
    Carney D. Miller, operations manager of P&P, testified on
    behalf of petitioner.
    He stated that he has been employed in the
    same position by P&P for three years and has had experience with
    approximately thirty UST cleanup sites.
    (Tr. at 33,35.)
    He
    testified that the charges P&P levees are fairly standard within
    the company and that their rates would be reflective of those in
    the industry.
    (Tr. at 36-7).
    He defined “handling charges” as
    a
    “percentage for mark—up and subcontractor costs”, (Tr. at 46),
    but
    later clarified that the handling charges are the difference
    between the actual cost of the subcontractors to P&P and the rate
    billed to the customer.
    He stated that the handling charges did
    not include fixed operational costs.
    (Tr.
    at 61-2).
    When asked
    if he believed a 58
    handling charge was reasonable, he stated
    that he could not give an opinion on that since that decision was
    an internal company decision of which he was not privy.
    (Tr.
    at
    79.)
    William Ziegler,
    chief operating and financial officer of
    P&P testified on behalf of petitioner.
    Regarding handling
    charges, he testified that the 58
    handling charge rate was the
    negotiated rate,
    and that it would be reasonable “for our
    purposes”.
    (Tr. at 103.)
    Mr. Ziegler stated that the handling
    charges were consistent with what other consultants in the
    industry are charging.
    (Tr. at 105).
    He also did not have any
    knowledge of how the rates are determined within the company.
    (Tr. at 91-2).
    When asked whether the charges in this cleanup
    were reasonable, Mr. Ziegler could not answer.
    (Tr.
    at 90.)
    The Board affirms the Agency’s reduction of $5,556.66 in
    handling charges.
    Although Mr. Ziegler testified that the
    handling charges were consistent with what other consultants in
    the industry are charging, he provided no documentation to
    support this claim.
    Petitioner never submitted actual handling
    charges by any others in the industry.
    (See,
    Enterprise Leasing
    v. IEPA (April
    9,
    1992),
    PCB 91-174,
    132 PCB 79.)
    Moreover, none
    of petitioner’s witnesses testified unequivocally that the
    charges were reasonable.
    The Board finds that petitioner did not
    carry its ,burden of demonstrating that the handling charges of
    58
    were reasonable.
    01~~0-0O25

    —4—
    Paragraph 2.
    Costs Lacking Supporting Documentation
    The Agency deducted $1,751.84 for costs
    it states lack
    documentation to support reimbursement.
    The Agency states that
    the owner or operator failed to demonstrate that these costs were
    reasonable as submitted.
    (Rec.
    at 27.)
    The costs denied consist
    of $11.00 for a facsimile transmission and $1,740.84 for “fixed
    operational costs”.
    Kyle Rominger of the Agency testified that he deducted
    $11.00 for a facsimile transmitted document,
    stating that there
    was no evidence that the document was ever received by the
    Agency.
    (Tr. at 120).
    This fact was unrebutted in the record.
    The “fixed operational costs” relate to “rent, heat,
    electricity,
    etc.”
    (Rec.
    at 72).
    The record reveals that the
    Agency denied reimbursement because there was no documentation
    that indicated that these costs were related to corrective
    action’, and that there was insufficient documentation to show
    the costs were reasonable.
    (Tr.
    at 141; Rec.
    at 27).
    Petitioner argues that the Agency would have paid these
    rates if they were included in the loaded rate5.
    Petitioner
    further argues that additional information would have been
    provided to the Agency,
    if requested.
    The record reveals that
    a loaded rate was charged for
    employees and that the fixed operational costs were charged in
    addition to this loaded rate.
    (Tr. at 62; 71—72).
    Although the
    Agency witness answered affirmatively when asked whether
    reimbursement would have been allowed if there were no fixed
    operational costs and a higher loaded rate, he also testified
    that in this case he believed the fixed operational expenses were
    already figured into the loaded rate.
    (Tr.
    at 177-8).
    The Board finds that the Agency was correct in finding that
    these costs lacked sufficient documentation to conclude that the
    costs were reasonable.
    When requesting reimbursement from the
    fund, the owner or operator must provide an accounting of all
    costs, demonstrate the costs are reasonable, and provide either
    proof
    of payment or demonstrate financial need for joint payment.
    (Section 22. 18b(d) (4) (C).)
    The sole document presented shows one
    line item for these “fixed operational costs”
    (Rec.
    at 72), and
    is not a sufficient accounting of all costs or a demonstration
    The Board does not determine whether these costs were
    related to corrective action.
    The Agency’s denial letter only
    states that these costs were undocumented and unreasonable, and
    mentions nothing about corrective action.
    (Rec.
    at 27).
    ~ The loaded rate is the billing rate for an employee’s time
    in contrast to the employee’s actual pay rate.
    ORU-0026

    —5—
    that these costs are reasonable.
    Furthermore, petitioner did not
    present any testimony at hearing explaining why these costs
    should be considered reasonable.
    (See, Platolene 500 v. IEPA
    (May 7,
    1992),
    PCB 92—9,
    133 PCB 259; Southern Food Park v. IEPA
    (December 17,
    1992),
    PCB 92-88,
    PCB
    .)
    The Board affirms the Agency’s denial of reimbursement for
    $1,751.84 for “fixed operational costs” and $11.00 for a
    facsimile transmission.
    Petitioner failed to provide an
    accounting of all costs and failed to carry its burden of
    demonstrating that these costs were reasonable as submitted.
    Paragraph 4. Equipment and Mileage Costs
    The Agency deducted $744.00 for certain equipment and
    mileage charges.
    The Agency states that the owner or operator
    failed to demonstrate that these costs were reasonable as
    submitted.
    The record indicates that P&P charged $310.00 per day for
    the use of a photoionization detector during cleanup of the site.
    (Rec.
    at 36).
    The Agency reduced reimbursement, finding that a
    $142.00 per day charge is considered reasonable
    for use of this
    machine.
    The Agency determined the reasonableness of the charge
    for the machine by comparison to market prices.
    (Tr. at 152;
    144-149).
    P&P also charged a $1.00 per mile charge for mileage
    costs incurred during cleanup.
    (Rec.
    at 69). The Agency reduced
    reimbursement for the mileage charge based on comparisons which
    were similar to those performed for the photoionization machine
    (Tr.
    at 139;
    152).
    Petitioner argues that all P&P’s charges were reflective of
    normal industry standards in a competitive business.
    Petitioner
    also alleges that the Agency’s reimbursement procedures are
    conducted in an arbitrary manner.
    Petitioner does not directly
    address the photoionization machine or mileage charges in her
    brief.
    Again,
    neither of petitioner’s witnesses from P&P were able
    to testify unequivocally that the charges for the photoionization
    machine or mileage were reasonable.
    The fact that P&P now
    charges $150.00 per day for the machine,
    and that Mr. Miller
    testified that he has seen reimbursements for $150.00 per day,
    but never more than that
    (Tr.
    at 41-43),
    supports the inference
    that the $310.00 per day charge was unreasonable.
    Furthermore,
    neither witnesses testified regarding how the $310.00 machine or
    mileage charges were actually arrived at, nor did they present
    any documentation to support a claim that these charges were
    reasonable and consistent within the industry.
    (See,
    Tr. at 65—
    66;
    85,
    91,
    96).
    (See,
    Enterprise Leasing v. IEPA
    (April 9,
    1992), PCB 91-174,
    132 PCB 79).
    The Board affirms the Agency’s
    reduction of the charges for the photoionization machine and
    01 t~.0-0O27

    —6—
    mileage.
    Petitioner failed to carry its burden of demonstrating
    that the charges were reasonable.
    In summary,
    it is petitioner who has the burden to
    demonstrate that the charges sought to be reimbursed are
    reasonable.
    Petitioner did not carry
    its burden of proof in this
    matter.
    The Board affirms the Agency’s decision that a total of
    $8,052.50 is not reimbursable.
    This opinion constitutes the Board’s findings of fact and
    conclusions of law.
    ORDER
    The Illinois Environmental Protection Agency’s determination
    that $5,556.66 in handling charges,
    $1,751.84 in fixed
    operational and facsimile charges, and $744.00
    in equipment and
    mileage charges, are not reimbursable is hereby affirmed.
    IT IS SO ORDERED
    Board Member Bill Forcade concurred.
    Section 41 of the Environmental Protection Act, 415 ILCS
    5/41
    (1992), provides for appeal of final orders of the Board
    within 35 days.
    The Rules of the Supreme Court of Illinois
    establish filing requirements.
    (But see also 35 Iii.
    Adm. Code
    101.246, Motions for Reconsideration, and Castenada v.
    Illinois
    Human Rights Commission
    (1989),
    132 Ill.2d 304, 547 N.E.2d 437.)
    I, Dorothy M.
    Gunn,
    Clerk of the Illinois Pollution Control
    Board, hereby certify that the above opinion and order was
    adopted on the
    //~-‘
    day of
    ___________________,
    1993,
    by
    avoteof
    __________
    01 Ii.D-0028
    I
    1~
    /
    Control Board

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