Quarterly Report: 2013, July - September (Q1), Nikolaevsk

Community:
Nikolaevsk 
Staff:
Kathy Atkinson  
DCRA Regional Office:
 
Gov't Type:
Community Council 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Nikolaevsk Incorporated 
Population:
304  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/31/2012 
Community Sanitation Overview:
A new water treatment building, water mains and household water service lines were installed in 1997. The majority of homes are fully plumbed - 49 residents, the school and community-wide fire hydrants are connected to the water system. 80% of households use septic tanks for sewage disposal. Two subdivisions (Nahodka and Kluchevaya) are located outside of the main hub of Nikolaevsk. They have an independent water system that taps two local springs; they do not want to be connected to the new water system. The community has asked for funding to remedy failing individual septic tanks. A Kenai Peninsula Borough refuse transfer site is located in Anchor Point, at mile 157 Sterling Hwy. 
RUBA Status & Activities This Qtr:
On June 19, 2012, the manager supplied the IRS tax information release, the 2011 annual Consumer Confidence Report, the utility reports for March and May, 2012, that were given to the utility board at their monthly meetings (there was no report in April), and minutes to the March and May, 2012 meetings (there was no meeting in April). The Nikolaevsk Community Council, Inc., is in compliance with all federal tax filing and deposit requirements from June 1, 2009 to June 30, 2012. Funds for completion of existing project have been placed on hold per VSW. Nikolaevsk has plans to fund and build a coin operated watering point with their revenue sharing funds. They have completed the movable modular building that will house the equipment to operate the watering point. The operator will also be working with VSW to ensure compliance with the watering point. 
RUBA Activities for the Coming Qtr:
The community is currently working on additional projects and will update the RUBA staff once they have been approved and they determine what assistance is needed. RUBA staff will continue to provide assistance and follow-up to the community via on-site visits, phone and email.
Scores:
 
Essential Indicators:
26 of 26
Sustainable Indicators:
26 of 26
Total Score:
52 of 52

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 utility continues to provide financial reports to the RUBA staff for review each month. Utility staff is using QuickBooks software for all financial record keeping. The utility monitors the expenses and raises rates when necessary to cover operating expenses and allow for Repair and Replacement costs.

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.
Yes 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
Utility staff is very knowledgeable in using the QuickBooks software program. It is used for all aspects of accounts receivable, accounts payable, and payroll. A current budget and financial statements are provided as requested by RUBA staff. The governing body adopted a collection policy and strictly enforces it with disconnection of service if necessary for non-payment.

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
The Nikolaevsk Community Council, Inc., is in compliance with all federal tax filing and deposit requirements from June 1, 2009 to June 30, 2012. There are no recorded federal tax liens for that time period. The community has paid all unemployment taxes through June 30, 2012.

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 community has a workers' compensation insurance policy in effect to 5/25/2013. The Utility Manager has attended all six of the RUBA utility management series courses; one of the Utility Operator has completed all six RUBA utility management series. The other backup operator needs one more class to complete the series. The Utility Board supports their staff in receiving utility management training.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
Yes The policy making body is active in policy making of the utility.
Yes The policy making body enforces utility policy.
Yes 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.
N/A The utility complies with the open meeting act for all meetings.
Organizational Management Comments
The policy making body has supported the utility staff in receiving training from the RUBA utility management series of courses. The policy making body and utility staff have enforced the utility ordinance for nonpayment of services or assisted customers in making arrangements to become current with their utility bills.

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.
Yes 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 utility is well operated by the staff, and improvements continue to be made. During the construction season, safety meetings are held at the utility office. Two operators attended and passed the Operations Management course and are now waiting for the next available training class. The system's hardware issues were fixed, and the system has been meeting the reporting requirements.