Quarterly Report: 2010, 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:
8/17/2010 
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:
Kotzebue RUBA staff traveled to Point Hope April 27-29, 2010. The purpose of the trip was to train the new mayor on how to include all revenue and expense line items connected to the installation of water/wastewater to the city office building. Additional on site assistance included preparation to qualify for community revenue sharing and how to complete the application for the Federal Community Economic Stimulus funds. RUBA and city staff reviewed the Non-NPRA grant budget which included a project for repairs to the city office structure and which will provide water/wastewater hookup. This process was discussed with city council members also during a council workshop on financial issues.  
RUBA Activities for the Coming Qtr:
RUBA staff have been requested to provide on site training and assistance to the New Mayor on budgeting and financial management assistance to the staff.
Scores:
 
Essential Indicators:
15 of 19
Sustainable Indicators:
13 of 18
Total Score:
28 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.
No Monthly financial reports are prepared and submitted to the policy making board.
No 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.
No Budget amendments are completed and adopted as necessary.
Finances Comments
The city has passed a realistic budget showing all revenues and expenses listed for the utility but have not done monthly financial reports in comparison to the budget but instead have provided the council with a quickbooks profit and loss statement. RUBA have not received any documentation to show that they are current in paying their electric bills, are receiving enough revenues to cover their expenses nor that they have sufficient funds to cover repair and replacement costs. Uncertain that they are receiving revenues to those budgeted including for expenses.

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 still utilizes quickbooks to track customers and reports to the council monthly past due accounts and amounts. They do have an accounts payable system in place, as well as quickbook system that calculates payroll and keeps those records current. This system also records incoming money and how money was spent using quickbooks using their budget as a chart of accounts to identify categories reconciling their account monthly.

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
They still uses quickbooks to accurately calculate, track and report payroll tax liabilities and are current on filing tax reports and making deposits on a timely basis. They still owe IRS for back taxes going back to 2003 but are current in paying past due tax liability using a signed repayment agreement.

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.
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
RUBA staff verified with Alaska Municipal League that they have paid up their insurance and with staff that it is posted. They utilize their personnel policies that have been reviewed by an attorney which has an adequare hiring processusing these policies to follow written personnel evaluations which ties to the job descriptions. They do have a probationary period for new hires whom they provide orientation, job training and evaluate. RUBA staff still have not been notified that they are utilizing letter of acceptance once an employee is hired but personnel folders do contain I-9 form and job applications. They do send staff to any training sessions offered in Kotzebue.

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.
No 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 North Slope Borough owns and operates their utilies. The City Council chooses the Mayor who manages all staff. This last election they reorganized and replaced the Mayor so training will need to be provided to the New Mayor especially with budgeting. She utilizes a bookkeeper and city clerk for accounting functions both have been with the city for over five years now and are very trained to do their job well. They have the same organizational chart that they have adopted. The council meets monthly following 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.