|Hydaburg recently changed their municipal code to follow their practice of operating in a state fiscal year from July 1 through June 30. This change was completed in August and adopted by ordinance 13-03 with the help of the RUBA staff. The City of Hydaburg adopted their FY13 budget by non-code ordinance on June 26, 2012. The budget is divided into separate funds with each fund listing anticipated revenues and expenses. The funds include a general fund, a capital project fund, a harbor deferred maintenance fund, a water sewer upgrade fund, a water-sewer-garbage fund, and a harbor and docks fund. While each fund's budget compares proposed income and expense amounts to the previous year's adopted figures, they do not include comparative statements of actual expenditures and revenues for the preceding fiscal year as recommended by RUBA staff and as required by Hydaburg Municipal Code. Additionally, the adopted budget does not include proposed transfers from other fund sources for any of the account funds, thus making it hard to follow how the individual departments will be funded. The FY13 Water, Sewer, and Garbage fund budget anticipates $121,540 in income from monthly user fees. Anticipated expenses, however, total $327,180. It does not show the difference between the anticipated incomes versus the expenditures, nor does it show any money from other fund balances being transferred in to cover the net loss of over $200,000. Further, this net loss of over $200,000 does not take into consideration the beginning negative fund balance from FY12 of over $163,000. While collection rates of the utilities have increased over the past six months, the council is considering increasing customer rates for the services provided. RUBA staff assisted the community with a rate study in 2011. The utility fund budget does list most costs associated with sanitation services in Hydaburg. Line items for the primary operator's salary and benefits, repairs and maintenance, travel, water treatment and testing supplies, emergency parts, vehicle gas, electricity, telephone, and various other expenses are all included. However, the city also employs a second, part-time operator whose salary and benefits are not budgeted for in the utility fund. It is not clear whether this salary is accounted for in other departments such as Public Works or Sewer and Garbage.
The city council has held three meetings since the start of the fiscal year. It does not appear that monthly financial reports are provided to the council members in the meeting packet. Financial statements generally include a balance sheet and a profit and loss report which has been compared to the budget. Year-to-date figures cannot be accurately compared to what has been budgeted until the budget is amended to project realistic numbers based on previous years' actuals, and projections based on realistic estimates. However, the mayor, city administrator, public works foreman,treasurer, and clerk all routinely provide both written and verbal reports on operational and financial issues concerning the water, wastewater, and garbage utilities. The city is current on its electric bills. The city has two 275-gallon fuel tanks for heating fuel which are located at city hall and the water treatment plant. Funds have been allocated in the budget to purchase heating fuel from Petro Marine every one to three months. While the city is adopting budget amendment ordinances properly, the budget is still not balanced. The bookkeeper was hired in mid 2012, and began her official duties as the treasurer in August. Prior to that, her position was vacant for almost six months. The city clerk was also recently appointed to her position in August, and began working for the City of Hydaburg this summer. Both of these employees are dedicated and motivated and are definite assets to the administrative staff in Hydaburg.