Quarterly Report: 2013, January - March (Q3), Shaktoolik

Community:
Shaktoolik 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Shaktoolik 
Population:
214  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
4/22/2013 
Community Sanitation Overview:
Water is pumped three miles from the Togoomenik River to the pumphouse, where it is treated and stored in a 848,000-gallon insulated tank adjacent to the washeteria. A piped water and wastewater collection system services most homes. 75 percent of households have complete plumbing and kitchen facilities. The school is connected to city water, and has received funding to develop a wastewater treatment system to serve the entire community. The city burns refuse in an incinerator. The landfill needs to be relocated; the current site is not permitted. 
RUBA Status & Activities This Qtr:
On January 14-18, Nome RUBA staff traveled to Shaktoolik with the RUBA Quickbooks contractor to install QuickBooks software and train city staff. City staff received training on payroll, tax reporting, and billing for the water and wastwater utility. While on-site RUBA staff also provided training to the city clerk on entering the FY13 budget within QuickBooks.  
RUBA Activities for the Coming Qtr:
RUBA staff will travel to Shaktoolik at least two times in the next quarter as the city was selected to have Quickbooks installed and on-site training provided by a contractor hired by the RUBA Program. In addition to the Quickbooks training travel, RUBA staff will travel at least once to review results of the Quickbooks training and continue reviewing the city's finances with the city council.
Scores:
 
Essential Indicators:
22 of 26
Sustainable Indicators:
21 of 27
Total Score:
43 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.
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.
No 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.
Yes A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
This City of Shaktoolik has adopted a balanced budget. All revenues and expenses for the utility are listed within the budget. Currently no monthly financial reports are being submitted to the council. The utilty has an adequate fuel supply and is current in paying the utility's electric bills. A monthly manager's report is prepared for the council.

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.
No 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 utility has adopted a collection policy and actively follows it. The utility customers are billed on a regular basis. The city is now implementing Quickbooks as its accounting system. The city clerk has begun entering payroll information to Quickbooks to implement payroll tax liability quarterly annual reports. An accounts receivable and payable system is in place. A cash receipt system is also in place that records incoming money and how it was spent. The city clerk will begin fully implementing Quickbooks once she completes the on-site training from a RUBA sponsored training contractor. The city had done all its financial record keeping and reporting manually.

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 utility accurately calculates, tracks, and reports payroll tax liabilities. The utility is current on filing tax reports and making tax deposits.

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 workers compensation coverage through Alaska Municipal League Joint Insurance Association. The utility has adopted a Personnel Policy. The utility has adequate written job descriptions for all positions and evaluations are completed. The utility has an adequate written hiring process. The utility has personnel folders on every employee that contain an I-9, Job Application, and Letter of Acceptance. The utility has a probationary period for new hires. The utility provides training opportunities to staff as needed and as funds are available.

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.
No 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
The city council acts as a utility board. The council is active in policy making of the utility. The council enforces its utility policies. The city clerk acts as the utility clerk and manager. The new city clerk needs extensive training with her duties and responsibilities.

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 of Shaktoolik is not on the January 2013 Significant Non-Compliance list. The utility operator is certified as Provisional 1. The utility has a preventative maintenance plan for the sanitation facility.