Quarterly Report: 2010, October - December (Q2), Nunapitchuk

Community:
Nunapitchuk 
Staff:
Ken Berlin  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Nunapitchuk 
Population:
545  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/22/2010 
Community Sanitation Overview:
The City of Nunapitchuk operates the washeteria, water treatment plant, garbage collection, landfill/lagoon, and the flush haul system for the community. The utility services provide water deliveries and septic haul-out to residential customers connected to the flush haul system. Those not connected to the flush haul, utilize the container haul system. Sewage containers are emptied into one of two sewage lagoons (one on each side of the River). The City provides piped water to the school. Teacher's housing, located in the old school, has an independent water and sewer system that still needs improvements. Plans are underway for a piped watering point for the other half of the community located on the other side of the river, and close and fill in old sewage bunkers and lagoon. 
RUBA Status & Activities This Qtr:
On December 16, 2009, Bethel RUBA staff traveled to Nunapitchuk and met with the new city clerk to reveiw the RUBA management assessment. The clerk was hired on November 24, 2009 by the City of Nunapitchuk. Previously he worked as a store manager for the Nunapitchuk Limited Corporation for six years. He worked his way up from being an assistant accountant to the manager's position. He is well experienced and confident in his present position. He already made some changes in the administrative and finance department and plans to computerize everything. Currently, the City has a manual accounting system, payroll, and billing system. He provided a current finance report and provided documentation that all payroll reporting criteria is met. The clerk is getting comfortable in his new position and says there are similarities in both this and his previous managment position.  
RUBA Activities for the Coming Qtr:
Get bookkeeper in QuickBooks Pro training.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
24 of 27
Total Score:
51 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
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 balanced copy of the 2010 budget is on file and the finance reports are current to November 2009. Electric bills were paid in full. An adequate supply of fuel was bought last fall to last until next spring barge for the water and sewer system. The water and sewer is subsidized approximately forty percent by gaming receipts.

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
Billings are done manually on a monthly basis and the collection policy is enforced by the city council. The water and wastewater department has its own utility clerk to do billings and collections. The city bookkeeper is responsible for all city accounting processes. In 1995 the city adopted a water and wastewater ordinance which contains a collection policy and it is enforced by the city council.

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
Both the Internal Revenue Servive and the Alaska Department of Labor confirmed compliance with tax filing deposits and reports.

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
Nunapitchuk is insured through Alaska Municipal League/Joint Insurance Association to July 2010. All of the personnel policies are in place and enforced by the City Council. The utility provides training opportunities as opportunities and revenues are available.

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 new city clerk was hired in November 2009, but he has six years experience in administration and finance as a store manager for the Nunapitchuk Limited Corporation. The city clerk is the main manager of services and personnel for the city. The city's bookkeeper is experienced and competent and takes care of all the accounting needs of the utility. The utility clerk's responsibilities include the operation and maintenance of the water treatment plant and water and sewer haul system. The main water operator is certified at level 1 as required. The policy making body is very proactive in the operation and maintenance of the utility services.

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.
No 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.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
The utility operator is certified at level 1 as required by DEC and has years of experience. The alternate operator needs to get her certificate.