Quarterly Report: 2014, July - September (Q1), Chuathbaluk

Community:
Chuathbaluk 
Staff:
Ken Berlin  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Chuathbaluk 
Population:
90  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/10/2013 
Community Sanitation Overview:
Water is pumped from a 105-foot well into a storage tank, then treated and hauled from this point by residents. A washeteria is available. The school has its own watering point, and some homes have individual wells, but most have complete plumbing. Honeybuckets and privies are used by some residents for waste disposal. A water and sewer Master Plan has been completed. Repairs to the pump house, water treatment, washeteria, school sewage lagoon and other components have been funded. Refuse is collected weekly. The Middle Kuskokwim Electric Co-op provides power from Chuathbaluk to Stony River. Electricity is provided by Middle Kuskokwim Electric Cooperative. Currently, 24 residential homes, health clinic and high school are hooked up to the new piped water and sewer system. 
RUBA Status & Activities This Qtr:
The State DOL/ESC deemed City of Chuathbaluk non-compliant for the end of June 2013. The IRS deemed the city non-compliant on March 19, 13. The city has not filed 2012/03, 2012/06, and 2012/12. It also has unpaid tax liabilities for 2012/09. City has enough fuel on hand for it's own use and for retail. No liens on file for July-August 2013 lien watch. RUBA received finance reports for December 2012, but no meeting minutes. The FY14 budget was passed and on file. The City has been unresponsive to requests for finance reports. 
RUBA Activities for the Coming Qtr:
Need copies of electric billings, monthly finance reports, city council meeting minutes, and filed 941 reports. Monitor as needed.
Scores:
 
Essential Indicators:
21 of 26
Sustainable Indicators:
23 of 27
Total Score:
44 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.
No Monthly financial reports are prepared and submitted to the policy making board.
No 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
No The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs.
No YTD revenues are at a level equal to or above those budgeted.
No YTD expenditures are at a level equal to or below those budgeted.
No A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The FY 2014 budget is balanced and adopted. Monthly financial reports are current to December 2012, but without meeting minutes. City has enough fuel on hand for resale and fuel for the city facilities. When fuel gets low the city buys fuel from Aniak which is only a few miles down river from Chuathbaluk. The city is powered by the Middle Kuskokwim Electrical Cooperative, but city did not sent in the last month's billing statement.

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
The city manager has been using QuickBooks software program to keep track of all expenses for the community. The city is keeping track of all their incoming cash using the NEBS cash receipt system (manual system). The NEBS cash receipt system has been a very useful tool for the staff to keep track of all incoming funds. The city staff reconciles their bank accounts using the QuickBooks program software each month.

Tax Problems

Essential Indicators
Answer Question
Yes The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No The utility is current on filing tax reports.
No 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
State DOL/ESC confirmed non-compliance through June 2013. The IRS deemed the city non-compliant on March 19, 12, city has not filed 2012/03, 2012/06, and 2012/12 941 quarterly reports. City has not returned IRS release form requests to update this information. The city owes IRS back taxes for 2012/09. No recorded tax liens on the July-August 2013 lien watch.

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 has insurance coverage with AML/JIA effective to July 2014. The city has adopted a personnel policy which covers the evaluation, hiring, and other staff needs.

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.
No 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
A water and sewer ordinance was passed by the Council on July 12, 2005 and is on file with RUBA. The city manager has experience working in this field. The city clerk/bookkeeper was recently hired she has bookkeeping experience but needs a little more training in the city clerk's position.

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 Chuathbaluk water system a Class Small Treated system. The primary and backup operators both have certifications as required by the water and wastewater system.