Quarterly Report: 2010, October - December (Q2), Koyukuk

Community:
Koyukuk 
Staff:
 
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Koyukuk 
Population:
89  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/22/2010 
Community Sanitation Overview:
The City of Koyukuk operates the central watering point at the washeteria and residents haul their own water. The City also maintains honeybucket pits and the sewage lagoon. The City Council is the policy making body for the utility. Residents haul treated well water from the washeteria and use honeybuckets or pit privies. Households are not plumbed. The school and washeteria use City water, with sewage disposal into a lagoon. A master plan is underway, and preliminary work has begun to upgrade the community to a flush/haul system. The five households on the honeybucket haul demonstration system have been inoperable since Fall, 2004 due to the trailer not being able to withstand the weight of the water tank. 
RUBA Status & Activities This Qtr:
RUBA staff conducted an on-site visit to the community in November. The purpose of the visit was to go over personnel issues and finance questions that were questioned by management. RUBA staff assisted the city administrator in setting up a budget to present to the city council. RUBA staff also helped conduct a work session with the city council and city administrator. The council and administrator responded well and communications later in the quarter have indicated the meeting and other things has helped. Koyukuk adminsistration has requested an additional visit to assist with QuickBooks accounting issues. 
RUBA Activities for the Coming Qtr:
RUBA staff is continuing communication with the community to set up further on-site visits to go over QuickBooks operation an use.
Scores:
 
Essential Indicators:
23 of 26
Sustainable Indicators:
25 of 27
Total Score:
48 of 53

Finances

Essential Indicators
Answer Question
Yes All revenues and expenses for the utility are listed in the utility budget.
Yes The utility has adopted a balanced realistic budget.
Yes Monthly financial reports are prepared and submitted to the policy making board.
Yes The utility is current in paying all water/wastewater electric bills.
Yes The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply.
Yes The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.
Sustainable Indicators
Answer Question
Yes The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs.
Yes YTD revenues are at a level equal to or above those budgeted.
Yes YTD expenditures are at a level equal to or below those budgeted.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The city administrator does come up with fairly accurate figures when she totals the yearly revenues and expenditures for a washeteria and water sales budget. For a while she was making just the monthly revenues financial reports to the council. RUBA staff taught her how to make a complete and comprehensive monthly financial report which includes revenues and expenditures.

Accounting Systems

Essential Indicators
Answer Question
Yes The utility has adopted a collection policy and actively follows it.
Yes The utility bills customers on a regular basis.
Yes An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.
Yes An accounts payable system is in place.
Yes The payroll system correctly calculates payroll and keeps records.
Yes A cash receipt system is in place that records incoming money and how it was spent.
Yes The utility has a cash disbursement system that records how money was spent.
Sustainable Indicators
Answer Question
Yes A chart of accounts is used that identifies categories in a reasonable, usable manner.
No Monthly bank reconciliations have been completed for all utility accounts.
Yes The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts.
Accounting Systems Comments
The administrator does not reconciled the utility bank accounts regularly. We had not been able to find most of the monthly bank statements to complete the reconciliations.

Tax Problems

Essential Indicators
Answer Question
Yes The utility has a system to accurately calculate, track, and report payroll tax liabilities.
Yes The utility is current on filing tax reports.
Yes The utility is current on making tax deposits.
N/A If there are any past due tax liabilities or recorded tax liens, a lien release has been issued or a repayment agreement has been signed and repayments are current.
Tax Problems Comments
There are no current tax issues.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
Yes The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language.
Yes The utility has adequate written job descriptions for all positions.
Yes The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
Yes The utility has an adequate written hiring process.
Yes The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance.
Yes The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations.
Yes The utility provides training opportunities to staff as needed and available.
Personnel System Comments
The city council has refused to permanently hire the acting city administrator. The council had not been pleased with the fact that the administrator had been confrontational with a fuel provider and some of the regional organizations. The administrator had also laid off a utility clerk although he was was completing Power-Cost-Equalization (PCE) forms and having the electric department re-imbursed with the PCE funds. He was recently re-hired as the city clerk.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
No The policy making body is active in policy making of the utility.
No The policy making body enforces utility policy.
No The utility has an adequately trained manager.
Yes The utility has an adequately trained bookkeeper.
Yes The utility has an adequately trained operator or operators.
Yes The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate.
Sustainable Indicators
Answer Question
Yes The utility has adopted an organizational chart that reflects the current structure.
Yes The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
The utility clerk that was laid off by the city administrator has been rehired by the city council as the city clerk. He has been instrumental in getting the city's electric utility back into the Power-Cost-Equalization (PCE) Program and getting the electric utility reimbursed for PCE money.

Operation of Utility

Essential Indicators
Answer Question
Yes The utility operator(s) are actively working towards necessary certification.
Yes The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
Yes The manager receives a monthly O&M report from the utility operator and routinely "spot checks" the facilities to see that the maintenance items are being completed.
Yes The utility has a safety manual and holds safety meetings.
Yes Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
Yes The utility is operating at the level of service that was proposed.
No The operator provides status reports to the manager on a routine basis.
Yes The utility has completed and distributed its "Consumer Confidence Report".
Yes The utility is not on the "Significant Non-Complier" (SNC) list.
Yes The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
The city water plant operator has Water Treatment and Water Distribution Certificates to 12/31/09 the operator has until June 30th to renew the certification. The community is not on the latest SNC list.