Quarterly Report: 2009, April - June (Q4), Elim

Community:
Elim 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Elim 
Population:
309  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/10/2009 
Community Sanitation Overview:
Water is derived from a well and is treated. BIA and HUD housing, and water and sewer systems built by PHS in 1974, have provided residents wth piped water and sewer, indoor water heaters and plumbing and in-home washers and dryers. Waste flows out to a sewage treatment plant with ocean outfall. The landfill is not permitted. The City needs a new water source, since water shortages occur and to replace cracked PVC pipes. 
RUBA Status & Activities This Qtr:
Nome RUBA staff made an on-site training visit at the request of the city council regarding assistance with budgeting and council duties. Budgeting for the water/wastewater utility department was covered, in addition to other city departments. Revenues of the water/wastewater utility, in relation to the State Community Revenue Sharing, as a locally generated revenue was discussed in detail. Monthly financial report formats were reviewed and how to read the and what to look for in the reports was also reviewed. Monthly Finance reports were discussed in detail and the relationship of them to council fiscal responsibilities. The council also recceived training regarding application for Ceommunity Revenue Sharing funds, drafting and adopting a city budget, city elections process, and how the water/wastewater utility department management affects the health of community residents. The city clerk requested and received training on calculating new employee's wages and how the employer's tax match is determined.  
RUBA Activities for the Coming Qtr:
Nome RUBA staff will monitor the utilities as needed and provide telephonic assistance.
Scores:
 
Essential Indicators:
26 of 27
Sustainable Indicators:
26 of 27
Total Score:
52 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.
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.
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.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
A monthly financial report is made using QuickBooks' Profit and Loss format which does not include a comparison to the adopted budget. RUBA staff reviewed an Excel spreadsheet monthly financial report sample with the bookkeeper to try to transition her to an acceptable RUBA format.

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
We continued making the correct deposits and expenditure job entries into the QuickBooks Pro while RUBA staff was there. RUBA staff also trained the city clerk how to prepare budgets using QuickBooks Pro entries and how to make and calculate revenues and expenditures for the utilities before the end of the fiscal year.

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 of Elim is current with State and Federal deposits and reporting. The bookkeeper makes electronic deposits with tax liabilities and submits the quarterly tax reports (941 and ESC) in a timely manner.

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 of Elim is currently insured by the Alaska Municipal League, Joint Insurance Association (AMLJIA) and is in good standing for FY09. The city clerk has made some major changes to the personnel files of the employees after a long-time city clerk retired.

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.
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 bookkeeper will need more training with QuickBooks Pro. The city council has been provided with basic training with water/wastewater utility department budgeting. The council is very involved with the decision making policies of the utilities. The utilities' issues are included in the monthly council meetings and also as needed.

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.
Yes The utility has completed and distributed its "Consumer Confidence Report".
Yes 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
RUBA staff encouraged the utility employees to find out when the montly safety meetings are held telephonically by AMLJIA and participate in that activity as a mthod to meet the criteria of safety meetings. The city has been fortunate to have certified water/wastewater utility plant operators on hand for years. The utility system is not on the SNC list.