Quarterly Report: 2008, October - December (Q2), 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:
97  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
1/24/2008 
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:
At the request of the city council and acting mayor, Fairbanks RUBA staff traveled to the community to train and work with the new city administrator to complete the FY '08 budget and FY '06 Certified Financial Statement (CFS) and submit the forms to Juneau in order to participate in the Community Energy Assistance Program (CEAP). With RUBA assistance, the new city administrator completed the budget and CFSs and submitted both forms. The city is expected to receive $79,000. The money will be used to pay off a fuel bill owed to a vendor that delivered fuel to the city last summer. The city does not currently have a steady, permanant operator hired to maintain the washeteria services.  
RUBA Activities for the Coming Qtr:
The new city administrator will need training with Quickbooks Pro and monthly bank reconciliation and other financial issues. We will also need to update the city's code of ordinances, especially its washeteria and electric ordinances. The city needs to purchase a new computer and RUBA staff will assist by finding the right one and setting it up. ANTHC engineer plans to go to the community to discuss the stalled sanitation project. The city is slated to get a new washeteria.
Scores:
 
Essential Indicators:
22 of 26
Sustainable Indicators:
18 of 27
Total Score:
40 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.
No A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The city was able to complete the required forms in order to receive its MEAP money of $79,000. The money was used to pay off a fuel delivery vendor. The vendor delievered fuel this past summer for the city. The city is in the process of paying off its fuel bills and is hoping to borrow money from Alaska Energy Authority's Bulk Fuel Revolving Loan Program to pay another fuel vendor that the city's electricity department purchased fuel by credit.

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
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.
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 city was not able to send anyone to the Quickbooks Pro training that was held in Fairbanks due to turn over of staff. The city administrator had quit and a temporary administrator was hired. The new city administrator would like to get a new computer as the current one is about 10 years old and continuously crashes. The city may purchase a computer using the electricity funds. The administrator would also like to purchase a Quickbooks Pro accounting software program to use to keep track of the city's finances.

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
Koyukuk is current on paying their taxes.

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 council has hired a new city administrator. LGS has trained her with budget preparation and completion. She seemed fairly good with finances. The city's personnel policies may need overhauled and updated.

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.
No The utility has an adequately trained bookkeeper.
No 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 new council that was elected and sworn in is eager to get things going and RUBA will work with them on a number of issues including the city's finances and personnel policies. The new city administrator learns fast and keeps things in the open.

Operation of Utility

Essential Indicators
Answer Question
No 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
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".
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 still does not have a steady, permanent operator for the washeteria.