Quarterly Report: 2010, July - September (Q1), Mekoryuk

Community:
Mekoryuk 
Staff:
Susan Charles  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Mekoryuk 
Population:
208  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/6/2009 
Community Sanitation Overview:
Water is derived from a well, treated and stored in a tank. A new flush/haul system serves about 90 customers one home is still using honeybuckets and receives hauls service. The school has its own well and the City provides haul services. The washeteria has piped disposal to a new permitted sewage lagoon. 
RUBA Status & Activities This Qtr:
The city was contacted regarding heavy equipment purchase that was made during December 2008. The city needed to make admendments to the budget and adopt an ordinance. Changes have not yet been made to the budget during this quarter. The council plans to address the needed budget amendments this next quarter.  
RUBA Activities for the Coming Qtr:
RUBA staff will continue providing technical assistance when requested and planning a site visit to Mekoryuk for a reassessment and to renew the RUBA Agreement. Contacted City re: new assigned LGS
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
24 of 27
Total Score:
51 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.
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
The City of Mekoryuk has provided the FY 09 Budget and has been consistent in providing monthly financial reports. The monthly financial reports show the budgeted, monthly, year-to-date, and remaining balance figures. The city provided AVEC statements that provided the information that they are current with payments for all utilities and city owned facilities. The city has line items in the budget for maintenance and equipment for the existing washeteria and has budgeted for equipment parts for sewage and water tanks. The manager's reports are provided at the monthly meetings. The city expenditures for heavy equipment are higher then what was proposed in the 2009 budget and amendments have not been completed. The city had received funding to make the purchase for the equipment but had not amended the budget to show that the funding was received.

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. 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
The Taxpayer Advocate deemed the the City of Mekoryuk is compliant with filing reports and making deposits. The SOA-Department of Labor-ESC tax reported the city is in compliance and have a credit balance with the state.

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.
No 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
Worker's compensation insurance through Alaska National Insurance Company through June 22, 2009. 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. A site visit has not been made this made to determine if all personnel folders contain I-9, job applications and letter of acceptance on all current employees. There is a 90 day probationary period for new hires. The city clerk attended at Newly Elected Offical training this quarter that was provided by DCCED.

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 of Mekoryuk has hired the IRA Council previous excutive director to a be the city's full-time administrator. The bookkeeper uses QuickBooks Pro and has on the job training. 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 are in active in policy making of the utility.

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 utility operators have certification for Water Distribution, Water Treatment, Wastewater Treatment and Collection. The city has a maintenance plan for existing water and sewer facilities. The water operators report to the city administrator on daily facilites operations. The city has completed the Consumer Confidence Report and are no listed on the current published Significant Non-Complier list.