|The council has adopted Title VI: Utilities and Public Facilities/Equipment, Chapter 36: Water and Sewer in the code of ordinances. This code has a provision for the city to adopt and enforce regulations and provisions pertaining to the water utility.
A sample bill to a water and wastewater utility customer was received that shows a monthly water and landfill service charge to the customer.
The city utilizes QuickBooks Pro 2009 for all financial accounting. The accounts receivable report lists all accounts owed to the city. There is an issue of reconciliation of past due billings that may or may not have been paid. The clerk has asked the QuickBooks consultants how to enter prepay amounts as there was a time that the previous clerk did not send out bills.
The accounts payable report shows no considerable amount to be paid, with the exception of a heavy equipment part that the city is planning to purchase.
All cash received is kept in a safe within the city office and deposited to the bank on a weekly basis. The city issues receipts to each customer upon payment.
All payroll is done with QuickBooks and the clerk is very knowledgeable with the QuickBooks program.
A chart of accounts has all bank accounts, assets, liabilities, equities, income, and expenses listed.
Monthly bank reconciliations are done utilizing bank statements and QuickBooks.
When purchases are needed that are not listed on the budget, the clerk reviews the budget and requests purchasing authorization from the mayor.