Quarterly Report: 2009, July - September (Q1), Koyukuk

Community:
Koyukuk 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Koyukuk 
Population:
89  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/17/2008 
Community Sanitation Overview:
The City of Koyukuk operates the central watering point at the washeteria and residents haul their own water. The City also maintains honeybucket pits and the sewage lagoon. The City Council is the policy making body for the utility. Residents haul treated well water from the washeteria and use honeybuckets or pit privies. Households are not plumbed. The school and washeteria use City water, with sewage disposal into a lagoon. A master plan is underway, and preliminary work has begun to upgrade the community to a flush/haul system. The five households on the honeybucket haul demonstration system have been inoperable since Fall, 2004 due to the trailer not being able to withstand the weight of the water tank. 
RUBA Status & Activities This Qtr:
Fairbanks RUBA staff traveled to Koyukuk twice this quarter. The city barely managed to have its fuel order delivered at the last minute. The city ordered its fuel in August and submitted the loan paperwork to Alaska Energy Authority to borrow up to $131,000 to purchas fuel. The city has fuel sales and electric enterprises and also uses fuel for its washeteria and city office. The FY '09 budget was approved and passed in September. The washeteria still operates in the red as the fuel and electric expenses are not billed by the city-owned electric company. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue working with the city council and administrator on revising the city washeteria and water sales ordinance.
Scores:
 
Essential Indicators:
23 of 26
Sustainable Indicators:
24 of 27
Total Score:
47 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.
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 city administrator has started making monthly financial reports using the format recommended by RUBA staff. Staff has also recommended to the administrator to make monthly reports about what is going on with each department, including the water sales/washeteria. The city sells electricity and fuel sales to the community and subsidizes both utility bills for the washeteria.

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.
No 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
City administrator uses a check register for each bank account. The administrator has not reconciled the utility accounts lately.

Tax Problems

Essential Indicators
Answer Question
Yes The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No The utility is current on filing tax reports.
No 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
We have uncovered several past due IRS Form 941 quarterly reports dating back to 2004. RUBA staff is working with the administrator to complete the quarterly reports and set up a payment plan with IRS.

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 administrator continues to work as a temporary administrator. According to her, the city council is now balking at hiring her permanently because some people and outside companies that deal with the city have complained that she is too hot tempered and needs to control herself.

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.
No 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 administrator may need training with QuickBooks Pro and some other basic accounting principles.

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.
No The operator provides status reports to the manager on a routine basis.
Yes The utility has completed and distributed its "Consumer Confidence Report".
No 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 city water plant operator has Water Treatment and Water Distribution Certificates to 12/31/09. The city is on Significant Non-Complier (SNC) list for Radionuclides Rules. The Remote Maintenance Worker (RMW) for the community is working with the city to meet the requirements.