Quarterly Report: 2009, April - June (Q4), Point Hope

Community:
Point Hope 
Staff:
Margaret Hansen  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Point Hope 
Population:
  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/10/2009 
Community Sanitation Overview:
The community of Point Hope has piped water and sewer services provided by the North Slope Borough. 
RUBA Status & Activities This Qtr:
RUBA staff traveled to Point Hope in June 22-24, 2009 to provide on-site training and assistance drafting a FY10 budget, certified financial statement and grant management. The city council has a balanced budget that includes costs for utilites since they do not operate and maintain the entire community water/wastewater system. They have included in the budget a line item to cover monthly expenses for the owned North Slope Borough (NSB)utilities which includes fuel as well. In reviewing their monthly financial report and certified financial statement, their revenues and expenditures are at the levels budgeted which is reported to council monthly who completes budget amendments as needed. 
RUBA Activities for the Coming Qtr:
RUBA staff will monitor the cities progress and provide assistance as needed.
Scores:
 
Essential Indicators:
19 of 19
Sustainable Indicators:
15 of 18
Total Score:
34 of 37

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
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 city council has a balanced budget that includes costs for utilites since they do not operate and maintain the entire community water/wastewater system. They have included in the budget a line item to cover monthly expenses for the owned North Slope Borough (NSB)utilities which includes fuel as well. In reviewing their monthly financial report and certified financial statement, their revenues and expenditures are at the levels budgeted which is reported to council monthly who completes budget amendments as needed.

Accounting Systems

Essential Indicators
Answer Question
N/A The utility has adopted a collection policy and actively follows it.
N/A 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 NSB owns the utilities. The city utilizes quickbooks which provides accounts receivable and payables, payroll, cash received and cash disbursemtns. They have set up a chart of accounts following their budget which they reconcile monthly. The bookkeeper reviews the budget, amount of cash in the bank account before requesting approval from the Mayor to purchase.

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 city is current in deposits, quarterly tax reports and are on a payment plan to pay off old liability.

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.
No 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
The city just renewed their workmen's compensation policy which they will pay off once they receive their revenue sharing. The city has personnel policies reviewed by an attorney which provides for an adequate hiring process. The city has adequate job descriptions which they use to tie into the evaluation. All personnel folders contain I-9 forms but no letter of acceptance as yet. They do follow their probationary period, provides orientation, job training and oversight and continues to send staff to training as needed.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
N/A The policy making body is active in policy making of the utility.
N/A The policy making body enforces utility policy.
Yes The utility has an adequately trained manager.
Yes The utility has an adequately trained bookkeeper.
N/A The utility has an adequately trained operator or operators.
N/A 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 knows that the NSB owns and operates their utilies. This last quarter the Mayor learned very quickly on finances and grant management. The city still enjoys the capabilities of the bookkeeper who does very well with all her accounting functions. They do have an organizational chart for the current structure. The council meets monthly complying with the open meetings act.

Operation of Utility

Essential Indicators
Answer Question
N/A The utility operator(s) are actively working towards necessary certification.
N/A The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
N/A 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.
N/A The utility has a safety manual and holds safety meetings.
N/A Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
N/A The utility is operating at the level of service that was proposed.
N/A The operator provides status reports to the manager on a routine basis.
N/A The utility has completed and distributed its "Consumer Confidence Report".
N/A The utility is not on the "Significant Non-Complier" (SNC) list.
N/A The utility maintains an inventory control list.
N/A The utility maintains a critical spare parts list.
Operation of Utility Comments
The North Slope Borough operates and maintains all sanitation facilities.