Quarterly Report: 2008, October - December (Q2), Old Harbor

Community:
Old Harbor 
Staff:
Tammy Helms  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Old Harbor 
Population:
200  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
1/24/2008 
Community Sanitation Overview:
Water is supplied by a dammed creek and an infiltration gallery, is treated and stored in a tank, then distributed via pipes. A community septic tank treats piped sewage. All residences are connected to the public water and sewer system and have complete plumbing. Refuse collection services are not available, although the City has requested funding for dumpsters and vehicles to do so. The landfill was recently relocated. They are interested in developing hydroelectricity. Electricity is provided by AVEC. There is one school located in the community, attended by 62 students. Local hospitals or health clinics include Old Harbor Health Clinic (286-2205). Old Harbor is classified as an isolated village, and it is found in EMS Region 2G in the Kodiak Region. Emergency Services have coastal and air access. Emergency service is provided by volunteers and a health aide. Auxiliary health care is provided by Old Harbor Village Response Team (286-2293/2270).  
RUBA Status & Activities This Qtr:
This quarter, RUBA staff provided some technical assistance regarding the QuickBooks accounting. The city treasurer completed and submitted the FY07 Certified Financial Statement and copies of the last quarter 941's and Department of Labor report. At least one member of the Old Harbor City Council plans to attend the QuickBooks training in January sponsored by RUBA. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to provide telephone, fax, and e-mail support and assistance as needed.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
14 of 27
Total Score:
41 of 54

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
No 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.
Yes A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Monthly financial reports are prepared via QuickBooks by City Treasurer Russell Fox. The council is presented a monthly/year-to-date budget report along with a profit and loss statement. The City has an adequate fuel supply on hand for the winter months. In the event of emergency repairs, the City will purchase the parts from the general fund. The water and sewer revenues are not sufficient to cover operating expenses; however, the City subsidizes its water and sewer utility through fuel sales. Due to the newly adopted collection policy and enforcement of it, revenues have been above those budgeted. The council has also been diligent in working with the city clerk and treasurer, resulting in expenditures that have been below those budgeted.

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 has adopted a collection policy and the council has supported the city clerk and treasurer in implementing it. The City utilizes QuickBooks for accounts receivable and accounts payable. The city administrator appears to be knowledgeable and fluent in working with QuickBooks. The City bills customers separately for fuel and water services. Bills are mailed before the 15th of each month. Accounts payable are set aside in a designated location and paid twice a month.

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
The City has signed a tax release form. IRS and DOL both report that the City has no deficencies at this time.

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.
No The utility has adequate written job descriptions for all positions.
No The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
No 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.
No 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 of Old Harbor has a posted workers compensation insurance policy in effect from 7/1/07 to 7/1/08 with AML/JIA. The City's current hiring process is historical and is not written. Job notices are posted with the job title and description for 10 days. Interested applicants apply in the city office. There is currently no probationary period for employees, and evaluations are done on an as needed basis when requested by the employee or council. Training opportunities to staff are provided as funds allow or opportunities by other sponsors come available such as Kodiak Area Native Association and Village Safe Water.

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
No 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 mayor stated that the council is active in policy making. The council has made an active effort to hold regular scheduled monthly meetings. The current utility operator is trained and certified. The community also has a trained employee who will be seeking certification in the near future through Village Safe Water. The treasurer is knowledgeable in QuickBooks and has been working with the program since 1996. The treasurer expressed interest in working with the RUBA program to draft an organizational chart that reflects the current structure for council approval and adoption. The city clerk has shown the ability to perform the tasks as city clerk.

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.
No The utility has completed and distributed its "Consumer Confidence Report".
No The utility is not on the "Significant Non-Complier" (SNC) list.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
In speaking with the remote maintenance worker for Village Safe Water, Steve Evavold, there is a preventative maintenance plan for the existing system. The current utility operator is trained and certified, and the community also has a trained employee who will be seeking certification in the near future through Village Safe Water training programs. The utility operator reports to the mayor when there is a problem or he can foresee one. The utility operator and council attempt to keep needed critical spare parts on hand.