Quarterly Report: 2012, January - March (Q3), Napaskiak

Community:
Napaskiak 
Staff:
Eli Jacobson  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Napaskiak 
Population:
405  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
5/1/2012 
Community Sanitation Overview:
Flush/haul services are available to some households. Other residents haul treated water from one of two watering points. There are occasional water shortages when residents must haul water from ponds, the river, or collect rainwater. Some homes have tanks with running water for the kitchen, but very few have complete plumbing. Honeybuckets are disposed of by residents in bunkers at various locations. Sewage is then pumped from the bunkers and transported to the sewage lagoon. The school has its own well, but needs a new water treatment system. 
RUBA Status & Activities This Qtr:
On March 23, 2012, December 5, 2011, September 20, 2011, and June 15, 2011 request for information to update the quarterly online RUBA report was sent to the City of Napaskiak. At the time of this writing the city has not provided these documents. Therefore the city is no longer in compliance for several essential indicators until documents needed for verification can be provided. On March 13, 2012 the City of Napaskiak requested a RUBA assessment and a trip is being planned to this community.  
RUBA Activities for the Coming Qtr:
On March 13, 2012 the City of Napaskiak requested a RUBA assessment, and a trip is being planned to this community.
Scores:
 
Essential Indicators:
1 of 27
Sustainable Indicators:
0 of 27
Total Score:
1 of 54

Finances

Essential Indicators
Answer Question
No All revenues and expenses for the utility are listed in the utility budget.
No 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.
No 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.
No A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Documentation has not been provided to verify these indicators.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
No The utility bills customers on a regular basis.
No An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.
No An accounts payable system is in place.
No The payroll system correctly calculates payroll and keeps records.
No A cash receipt system is in place that records incoming money and how it was spent.
No The utility has a cash disbursement system that records how money was spent.
Sustainable Indicators
Answer Question
No 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
Documentation has not been provided to verify these indicators.

Tax Problems

Essential Indicators
Answer Question
No 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.
No 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
A form requesting release of federal tax information from 2008 to 2011 was sent to the City of Napaskiak on March 23, 2012. This request was not responded to. Therefore, it cannot be determined if the City of Napaskiak is current on federal taxes. The state Department of Labor (DOL) was contacted on March 21, 2012. DOL verified that the City of Napaskiak is current on their Employment Security Contributions account. The City of Napaskiak is not on the Lien Watch dated January-February 2012.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
No The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language.
No The utility has adequate written job descriptions for all positions.
No The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
No The utility has an adequate written hiring process.
No The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance.
No The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations.
No The utility provides training opportunities to staff as needed and available.
Personnel System Comments
Napaskiak's workers compensation insurance is through the Alaska Municipal League Joint Insurance Association, Inc for the period from July 1, 2011 through July 1, 2012. A representative of AMLJIA stated that Napaskiak is current on payments.

Organizational Management

Essential Indicators
Answer Question
No 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.
No The utility has an adequately trained bookkeeper.
No The utility has an adequately trained operator or operators.
No The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate.
Sustainable Indicators
Answer Question
No The utility has adopted an organizational chart that reflects the current structure.
No The policy making body meets as required.
No The utility complies with the open meeting act for all meetings.
Organizational Management Comments
Documentation has not been provided to verify these indicators.

Operation of Utility

Essential Indicators
Answer Question
No The utility operator(s) are actively working towards necessary certification.
No The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
No 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.
No The utility has a safety manual and holds safety meetings.
No Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
No 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.
No The utility has completed and distributed its "Consumer Confidence Report".
No The utility is not on the "Significant Non-Complier" (SNC) list.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
Documentation has not been provided to verify these indicators.