3/11/08 - CONSENT AGREEMENT ISSUED, ASSESSING A PENALTY OF $17,508, DUE WITHIN 30 DAYS. VIOLATIONS: ON MAR 30, 2007, RESPONDENT SUBMITTED A CLOSURE COST ESTIMATE OF $1,679,134, WHICH DID NOT EQUAL THE ESTIMATED CURRENT DOLLAR COST OF CLOSING ITS FACILITY AS DETERMINED BY EPA. THEREFORE, RESPONDENT IS IN VIOLATION OF 264.142(a). RESPONDENT FAILED TO TIMELY SUBMIT ITS ANNUAL FINANCIAL TEST (FT) SUBMITTALS WITHIN 90 DAYS AFTER THE CLOSE OF ITS FISCAL YR FOR THE YRS 2002 THRU 2005, AS REQUIRED BY 40 CFR 264.145(f)(5). RESPONDENT FAILED TO SUBMIT A CERTIFIED COPY OF THE CORPORATE GUARANTEE FOR POST-CLOSURE CARE AS REQUIRED BY 40 CFR 264.145(f)(11).