Quarterly Report: 2008, October - December (Q2), Mekoryuk

Community:
Mekoryuk 
Staff:
Paul Chimiugak  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Mekoryuk 
Population:
192  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
1/24/2008 
Community Sanitation Overview:
Water is derived from a well, treated and stored in a tank. A new flush/haul system currently serves about 90% of the homes. Funds have been provided to complete the remaining homes which are using honeybuckets. The school has its own well and needs a new water treatment system. The washeteria has piped disposal to a new permitted sewage lagoon. 
RUBA Status & Activities This Qtr:
Anchorage and Bethel staff traveled to Mekoryuk to complete a RUBA management assessment on November 14, 2007. The management assessment is of the Native Village of Mekoryuk (NVM), as it operates and manages the utility services through a Memorandum of Agreement with the City of Mekoryuk. The Native Village of Mekoryuk meets all essential indicators at this time. Bethel RUBA staff will continue to monitor the management and receive documentation to support the indicators.  
RUBA Activities for the Coming Qtr:
RUBA staff will continue providing technical assistance when requested; request monthly finance reports and assist with technical aspect of the reports; and will travel to Mekoryuk for reassessment of the Memorandum of Agreement and to renew the RUBA Agreement.
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 Native Village of Mekoryuk (NVM) submitted the budget and monthly finance reports in an acceptable format. They continue to email the monthly finance reports which show year-to-date, monthly, and budgeted amounts. The manager's reports are done by both the City and NVM. The manager's report showed some fluctuations in major expenses. These were identified as work on the water reservoir and a major fuel purchase. The expense for the washeteria water reservoir was submitted to the project engineer and will be reimbursed.

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 tribe keeps records manually and records them in the computer as soon as the transaction is complete. They use Windows XP and QuickBooks Pro 05. They also record receipts with a NEBS manual system. Cash is received, the customer receives a receipt, and it is recorded in the QuickBooks system. Their accounts receivable shows outstanding customer balances of which the majority are people that have moved out of the service area. NVM adopted a purchasing system in 2001. Purchases are first checked to see if sufficient funds are available. If the request is approved, a check is cut and the invoice and check stub are stapled together and filed.

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
NVM is interested in adopting the electronic fund payment transaction (EFPT) system for payment. In the meantime, whatever they are doing is right! In a reply from the Taxpayer Advocate, the tribal entity is deemed compliant with filing reports and making 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 tribe has worker's compensation insurance through Alaska National Insurance Company through June 22, 2008. There are job descriptions for the city and tribal personnel in the Memorandum of Agreement. NVM uses both the tribal and city personnel policies in dealing with employee issues. Using the city personnel policy, a vacancy is advertised for 15 days. Hirings and promotions are based on merit and ability. Performance evaluations are completed by supervisors every six months to ensure productivity, correct weaknesses, and encourage and recognize strengths. There is a 90 day probationary period for new hires.

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 bookkeeper is highly proficient in the use of QuickBooks Pro. He attended a refresher course in May 2007. The water plant operator has a Level I certificate in Water Distribution and Treatment, and is Operator in Training (OIT) certified in Wastewater and Wastewater Treatment. He has also received training in electrical workshop and boiler maintenance. The alternate plant operator has an OIT certificate in Water Distribution and a Level I certificate in Water Treatment. The City is active in policy making of the utility; they have been reviewing their budget and making changes when needed.

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
There are currently ten buildings that need flush tank and haul units; eight are residential and two are commercial. The washeteria water reservoir had a tear in the line system. It was repaired using city funds which will be reimbursed by the project.