Quarterly Report: 2014, January - March (Q3), Kaltag

Community:
Kaltag 
Staff:
Jeremy Johnson  
DCRA Regional Office:
Fairbanks regional office 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Kaltag 
Population:
184 2013 Department of Labor Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
4/23/2008 
Exp Date:
 
Last Updated:
3/26/2014 
Community Sanitation Overview:
The City of Kaltag operates the piped water and wastewater system. The city council is the policy making body for the utility. The water/wastewater system is approximately 30 years old. The city is upgrading the system as part of a phased project, with funding from Alaska Native Tribal Health Consortium. This past summer, the city worked on Phase 2 of the project: activities included construction of a new backup well and wastewater main extensions; wastewater manhole replacements; replacement of old pipes; installation of new valves, and installation of several new service connections. Future work will include replacement of old water mains and service extensions, replacement of old service connections, and extension of the water main.  
RUBA Status & Activities This Qtr:
RUBA staff has email the city clerk this quarter inquiring about making an on-site visit. Funding would have allowed for two trips before the end of the fiscal year, one visit per quarter, but the clerk has replied that it is difficult to get the council to meet and "I'm sure that a training session would not go too well". RUBA staff has a good relationship with both the city clerk and the mayor but has been unable to nail down a date to travel. 
RUBA Activities for the Coming Qtr:
Nothing is currently scheduled but RUBA staff will still request an invitation for an on-site visit.
Scores:
 
Essential Indicators:
5 of 26
Sustainable Indicators:
3 of 27
Total Score:
8 of 53

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
No finances have been requested for received. This community does not have a water project that requires a RUBA assessment. During an on-site visit copies of financial reports are typically received and should a visit materialize, then reports will be obtained.

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
<none>

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
The city is compliant with the IRS as of March 26, 2014. The DOL has not yet replied to a compliance request.

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.
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
The city is in the process of adopting the revised personnel manual that AMLJIA and RUBA staff reviewed.

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
<none>

Operation of Utility

Essential Indicators
Answer Question
Yes 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.
Yes The utility has completed and distributed its "Consumer Confidence Report".
Yes 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
Kaltag is not on the January SNC list. The operator is certified until December 2015.