Quarterly Report: 2012, January - March (Q3), Shaktoolik

Community:
Shaktoolik 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Shaktoolik 
Population:
214  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
5/1/2012 
Community Sanitation Overview:
Water is pumped three miles from the Togoomenik River to the pumphouse, where it is treated and stored in a 848,000-gallon insulated tank adjacent to the washeteria. A piped water and sewage collection system services most homes. 75% of households have complete plumbing and kitchen facilities. The school is connected to City water, and has received funding to develop a sewage treatment system to serve the entire community. The City burns refuse in an incinerator. The landfill needs to be relocated; the current site is not permitted. 
RUBA Status & Activities This Qtr:
RUBA staff has kept in contact with acting city clerk to have the city implement Quickbooks for the city's finances. She had gotten authorization from the mayor to puchase the QBP, an accounting software program. She said she has enough experience with it to implement most of the software's features, including payroll and taxes, billing and bank accounting, etc. RUBA staff encouraged her to implement it as soon as she can and that she should include subscribing to Intuit' monthly payroll upgrade. 
RUBA Activities for the Coming Qtr:
*RUBA staff will travel to community to review training needs for implementation of QBP. *RUBA staff will work and monitor timely completion of FY '13 budget.
Scores:
 
Essential Indicators:
23 of 26
Sustainable Indicators:
20 of 27
Total Score:
43 of 53

Finances

Essential Indicators
Answer Question
Yes 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.
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.
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.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The city still does not make monthly financial reports, although the acting city clerk Betsy Bekoalok has just purchased QBP accounting software program to manage the city's finances. She has experience using it, but would like to do a refresher course on it. RUBA staff provided QBP hotline names and phone number for her to use. RUBA staff also discussed creating a monthly financial report using Excel (a RUBA approved format). The city usually submits a late completed budget each fiscal year.

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.
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
The City has a fairly comprehensive water and sewer ordinance. All records, including tracking of customer billing, payments and past dues are kept manually. The acting city clerk purchased Quickbooks Pro accounting software program and will start implementing it soon.

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 up to date with payroll tax liabilities, filing reports and tax deposits. All record-keeping is done manually.

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 has workers' compensation coverage through Alaska Municipal League-Joint Insurance Asso. (AML-JIA). The city has an older personnel policies ordinance, but is complete and comprehensive.

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 acts as a utility board. The council places water and sewer issues in its agenda in the monthly city council meetings and takes action on utility issues as needed. The mayor hires a temporary bookkeeper to work on and complete the budget each year. She has experience with use of QBP and plans to start using it for completion of budget and monthly financial reports.

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.
No 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".
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
According to the latest Significant Non-Compliant list, the city is still on the Significant Non-Complier list for Stage 1 and SWTR violations. The city utility operator is working with Analytical and Remote Maintenance Worker to get off of the SNC list. The utility operator is certified as Provisional 1.