Quarterly Report: 2013, October - December (Q2), Emmonak

Community:
Emmonak 
Staff:
Ken Berlin  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Emmonak 
Population:
796  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/8/2013 
Community Sanitation Overview:
The City of Emmonak owns and operates the piped water/sewer system. The City also owns and operates the washeteria/sauna. Construction of a new washeteria is completed. The city council is the policy making body for this utility. Water is derived from the Yukon river and is treated. Piped water and sewer services are provided to most of the residents of Emmonak. Currently, there are 206 connections to this system. Out of those connected, there are 185 residential homes and 23 businesses in service. The next water/sewer Village Safe Water funding will connect six new Emmonak tribal housing units. 
RUBA Status & Activities This Qtr:
10/12/12 Staff assisted the city manager and the temporary city clerk on the election process. The city clerk had no previous experience with elections. Elections were held as scheduled and certified. 10/17/12 The city clerk called concerning the city doing a recount of election ballots. Staff recommend she follow the city's election ordinance. 10/22/12 The City Clerk informed our office that a city council member resigned and requested procedures on how to fill a vacant city council seat. Staff recommend to follow the city ordinance and also sent her information on how to fill a vacant city council seat. 10/30/12 The city clerk called and requested assistance in dealing with the local advisary school board elections. Recommend she work with the Lower Yukon School District administrative staff concerning rules and regulations. 11/15/12 Staff upon request from the City, sent the city clerk information on city council duties and responsibilities and mayor and manager form of government from the DCRA Logon website. 11/20/12 City recently hired a new bookkeeper, Ms. Kameroff, who previously held that same position in the past several years. The city clerk's position is still vacant. The city has a temporary clerk for now. 11/20/12 The City manager requested information related to a mayor's duties and responsibilities in a manager form of government. Staff provided the manager with information from the DCRA website Logon concerning mayor's duties and responsibilities. 11/28/12 The city manager called and requested assistance in the billings and accounts receivables recordkeeping system for the water and wastewater system. The water and wastewater customers started complaining to the city that their billing statements were incorrect. The city uses QuickBooks Pro in the accounting department and the city manager agreed with the customers and wants to get the customer accounts reconciled and make corrective entries to QuickBooks Pro. 12/19/12 The city manager for the City of Emmonak and requested assistance in correcting on how the water and wastewater accounts are recorded in QuickBooks Pro. The city's billing and account holder's statements have been incorrect in the last couple of months and account holders were complaining and upset. Staff coordinated with Turnagain Press to correct the deficiencies.  
RUBA Activities for the Coming Qtr:
RUBA staff is available to provide assistance with any management capacity indicators that are not being met.
Scores:
 
Essential Indicators:
25 of 26
Sustainable Indicators:
26 of 27
Total Score:
51 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.
Yes 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.
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 FY 2013 budget (state fiscal year) is balanced and is available on the Division of Community and Regional Affairs (DCRA) website. Finance reports are separated by revenue and expenditures by source and department and are compared to the budget, by month and year to date each month. The finance reports are current to February 2012, but no city council meeting minutes. City has sixty thousand gallons of heating fuel and five thousand gallons of unleaded gasoline fuel on hand enough to last until spring. AVEC confirmed electric bills current to November 2012. The City does not have an R and R account in place.

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 city was considering joining ARUC billing and collections. No further action by the city to join ARUC was noted in the last quarter. The collection policy is being reviewed by staff to update where necessary and set up procedures to enforce collections and how to deal with bills more than a year old, accounts of customers who moved away, accounts of deceased customers and accounts deemed uncollectible for various reasons. Also some accountholders who pay up their accounts during commercial fishing, firefighting, seasonal employment and Alaska Permanent Fund time need to be addressed. Customer billings go out on the first week of each month. Accounts payables, receivables, payroll and cash disbursements are all in QuickBooks Pro, version 2010. Reconciliation of the general account is current to February 29, 2012.

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
There are no reported tax liens on the Statewide Lien Watch Report. The city was deemed compliant by the State DOL/ESC confirmed compliance to October 2012. IRS release request was not returned, but copies of last 941 reports on file.

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 of Emmonak has workers compensation insurance coverage through Alaska Municipal League July 1, 2012 to July 1, 2013. A personnel policy includes sections for hiring, evaluation, and probation. Vacant positions are posted until filled. New hires are on probation for three months. The city manager and city council have authority to hire. The Emmonak city council screens and hires for the positions of manager, police chief, clerk, treasurer, and city attorney. A spot check of one personnel file had annual evaluations, job description, I-9, but no job application or letter of acceptance.

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 Emmonak is known as the provider of water and wastewater services and has adopted an ordinance authorizing it to operate. The city council meets regularly on the first Tuesday of each month and follows the Opens Meeting Act. The city manager has held the position for a number of years. The manager also enforces the utility policies as directed by the city council. The bookkeeper worked in accounts payable prior to taking the position as the city's full-time bookkeeper. Both the manager and bookkeeper are adequately trained. The main operator has a wastewater lagoon certificate and just attended and tested for water treatment, distribution and wastewater collection, test results still pending. The backup operator attended and tested for introduction to small, treated water systems, test results are pending. Both operators are working towards certification. The organizational chart was posted in the city offices and a copy in on file.

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 main and backup utility operators are actively working towards necessary certification and recently attended trainings. The main operator has a wastewater lagoon certificate and just attended and tested for water treatment, distribution and wastewater collection, test results still pending. The backup operator attended and tested for introduction to small, treated water systems, test results are pending. The assistant city manager receives monthly O and M reports from the operators and spot checks the facilities monthly. The assistant city manager was the main water and wastewater operator for years prior to becoming the assistant city manager.