Quarterly Report: 2010, April - June (Q4), Koyuk

Community:
Koyuk 
Staff:
Steve Brock  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Koyuk 
Population:
347  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/17/2010 
Community Sanitation Overview:
The City of Koyuk operates the water and sewer system and maintains a central watering point for residents to haul their own water. There is a sewage lagoon. The city council is the policy making body for the utility. The City of Koyuk is working with Village Safe Water on a number of future projects including the rehabilitation of the water sewer lines, a new solid waste site and water treatment plant. The washeteria had a structural failure this spring and is currently closed. 
RUBA Status & Activities This Qtr:
Nome RUBA staff was informed that a wastewater pipe that feeds into the sewage lagoon had sprung a leak due to structural problems caused by permafrost shifting (spring thaw). The Alaska Native Tribal Health Consortium (ANTHC) lead engineer and Norton Sound Health Corporation Remote Maintenance Worker were also contacted by the city. All parties will coordinate to provide assistance. In addition, RUBA staff maintained contact with the utility clerk this quarter. The city clerk resigned and the position has not been permanently filled. This has placed additional work on the utility clerk. The utility clerk continued to express interest in attending a RUBA sponsored advanced level QuickBooks Pro training.  
RUBA Activities for the Coming Qtr:
RUBA staff will travel to the community to complete a RUBA assessment. This trip will provide an opportunity for the new RUBA staff member to interact with the mayor, city council, city clerk, utility clerk and the water plant operator. An additional goal of this travel will be to get a signed RUBA agreement from the governing body.This trip is currently set for 9 August 2010 to coincide with the monthly city council meeting.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
27 of 27
Total Score:
54 of 54

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 utility clerk has extensive experience with QickBooks Pro and uses it exclusively for keeping financial records and reports. The utility clerk makes comprehensive monthly financial reports using QBP and an Excel Spreadsheet. Although the water and sewer collection rate is fairly high and adequately covers the expenses of the department, the washeteria operates at a loss of at least $3,500 a year. The city council feels that it should continue to subsidize washeteria services for the residents, as most do not own personal washers and dryers. This loss may not occur this year, as the washeteria is closed until structural damage can be repaired.

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 utility clerk regularly bills residential customers on a monthly basis using QBP. The city council is considering raising the water and sewer rates at least $10 more. The residents are currently charged $70 a month. Trash haul services is included in the water and sewer utility bill.

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 utility is current on all tax reports and deposits. QBP is used to make quarterly reports and electronic deposits are made for tax liabilities. The utility has its own Employer Identification Number (EIN).

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 utility's workers' compensation coverage is through the city. The city uses AML-JIA for general liability and workers' compensation coverage. The city is covered from 1 July 2010 to 30 June 2011.

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 council meets regularly and actively participates with the utility issues. The utility is included in the monthly city council meetings. The utility clerk and the city clerk take over each other's duties when one or the other is on leave. The city clerk has resigned. The utility clerk is proficient with using QBP.

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 utility is not on the Significant Non-Complier list. The utility operator has extensive experience with operating and maintaining the city's water and sewer mains as well as the water plant and the sewer plant. He and the alternate operator have worked on and off for years as utility operators. They are certified to the level necessary for the level of the utility system.