Quarterly Report: 2011, April - June (Q4), Elim

Community:
Elim 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Elim 
Population:
309  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/3/2011 
Community Sanitation Overview:
Water is derived from a well and is treated. BIA and HUD housing, and water and sewer systems built by PHS in 1974, have provided residents wth piped water and sewer, indoor water heaters and plumbing and in-home washers and dryers. Waste flows out to a sewage treatment plant with ocean outfall. The landfill is not permitted. The City needs a new water source, since water shortages occur and to replace cracked PVC pipes. 
RUBA Status & Activities This Qtr:
The City of Elim has hired a permanent city clerk. The current city bookkeeper is on personal maternity leave for at least a month. The city council temporarily hired a bookkeeper while she is on leave. The council hired a former city clerk who has strong knowledge of the city's finances. RUBA invited the city bookkeeper to a Financial Management for Utilities workshop held in Nome April 18th-22nd and she successfully attended it. The newly hired city clerk attended the workshop as well. 
RUBA Activities for the Coming Qtr:
RUBA staff will make at least one trip to the community to update the RUBA Assessment.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
27 of 27
Total Score:
54 of 54

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 of Elim continues to manage the water and sewer department at a small gain. The City also regularly provides monthly financial reports to the city council and public. Last fiscal year, the water and sewer department's revenues were $118,651 and the expenditures were $101,920, with a gain of over $16,000.

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 clerk and bookkeeper attended the Financial Management for Utilities workshop sponsored by RUBA Program in Nome. The city clerk and bookkeeper successfully completed the workshop. The bookkeeper is experienced with use of Quickbooks Pro. She uses all aspects of the QBP, including payroll calculations, records, reports and the billing system.

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.
Yes 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 City of Elim is current with State and Federal deposits and reporting. The city uses QuickBooks Pro to make quarterly tax reports, and the newly required method of electronic transfer of tax liability payments by calling a toll-free number to make an electronic deposit to a designated bank.

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 of Elim has full insurance and workers' compensation coverage through Alaska Municipal League-Joint Insurance Association. The city has a fairly comprehensive personnel policies and a complete filing system. The city clerk purges and updates it at least yearly.

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.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
The city council has the water and sewer utility issues on its monthly meeting agendas and actively reviews the issues and make decisions on them. The city bookkeeper is on maternity leave for at least a month and the city council hired a former city clerk with extensive comprehension and knowledge of the city's finances.

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 city is not on the Significant Non-Compliant list. The city, has on file, a preventative maintenance plan developed by ANTHC when the water and sewer project started and ended a few years ago. The operators are certified to the level of service of the water and sewer utility.