Quarterly Report: 2009, October - December (Q2), Emmonak

Community:
Emmonak 
Staff:
Hazel Keezer  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Emmonak 
Population:
796  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/13/2009 
Community Sanitation Overview:
The City of Emmonak owns and operates the piped water/sewer system. The City also owns and operates the washeteria/sauna. Construction of a new washeteria is nearly complete. The city council is the policy making body for this utility. Water is derived from the Yukon river and is treated. Piped water and sewer services are provided to most of the residents of Emmonak. Currently, there are 206 connections to this system. Out of those connected, there are 185 residential homes and 23 businesses in service. The next water/sewer Village Safe Water funding will connect six new Emmonak tribal housing units. 
RUBA Status & Activities This Qtr:
RUBA staff contacted Leon Kiana, the city's newly hired manager. He and the city treasurer are working on completing the budget and monthly financial statement. Once a realistic budget and the monthly financial statements are completed, the city will have met all RUBA essential management indicators.  
RUBA Activities for the Coming Qtr:
RUBA staff is available to provide assistance with any management capacity indicators that are not being met.
Scores:
 
Essential Indicators:
23 of 27
Sustainable Indicators:
21 of 27
Total Score:
44 of 54

Finances

Essential Indicators
Answer Question
No 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.
No Budget amendments are completed and adopted as necessary.
Finances Comments
The budget for FY09 has not been adopted by the city council. Monthly financial reports are not currently being prepared and submitted to the council. The city is current on paying all electric bills to Alaska Village Electric Cooperative. A winter fuel purchase of 8,111 gallons was made and delivered for the utility. At the regular city council meeting held on July 24, 2008, a written manager's report was provided to the council.

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 city of Emmonak enforces a collection policy. There is a grace period of 30 days before disconnection of services unless a payment plan is arranged. The treasurer reported that they have been also able to collect on past due accounts by collecting money from customers that are participating in gaming. Customers must pay the monthly minimum if there are three months past due. QuickBooks is used for payroll, accounts receivable, accounts payable and utility billing. Excel is also used to track customers past due accounts and amounts. A copy of the purchase order was provided. Purchase orders require written approval from the manager or the bookkeeper. The purchase order form includes who requests the purchase, the department, account, and unit price.

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
IRS reported on September 23, 2008, the city was deemed compliant for filing and deposit requirements. There is no record of tax liens for the city. The Alaska Department of Labor reported that the city is current with state ESC tax requirements.

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
Emmonak is covered through Umialik Insurance Co. effective 2/08 to 2/09. They have adopted a personnel policy that includes sections for hiring, evaluation, and probation. Vacant positions are posted until filled. New hires are on a probationary period for three months and performance evaluations are done by the city council or the city manager. The city manager and city council have the authority to hire. The Emmonak city council screens and hires for the positions of police chief, clerk, treasurer and city attorney.

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.
No The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
The City of Emmonak is known as the provider for water and sewer services and has adopted an ordinance that authorizes it to operate. The city manager position was vacant but was filled recently. The bookkeeper worked in accounts payable prior to taking the position as the city's full time bookkeeper. The water operator currently holds Water Distribution 2, Wastewater Treatment 1, and Wastewater Collection 1 certificates. Meeting minutes for May and July have been collected. There is no record of the council meeting for August of 2008. Last known meeting was held on September 11, 2008.

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".
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 utility is listed on the Significant non-Compliance list for stage 1 violations. Monthly operator reports are not being submitted with sufficient data or in a timely manner despite repeated compliance assistance actions. A water and sewer operational manual was provided. The manual had daily and monthly systems routines in place. The water operator currently holds Water Distribution, 2 Wastewater, Treatment 1, and Wastewater Collection 1 certificates.