|Title 13 of the Angoon Municipal Code (AMC) outlines the city's utility bill collection policy. According to that policy, bills are to be sent out by the tenth day of each month. Bills are considered delinquent if payment is not received by the last day of that month. Customers can pay their bills by mail, in person at city hall, or through scheduled credit card payments. RUBA staff also confirmed with the accounts receiveable clerk that the city also provides an incentive for customers who pay in advance. Customers who pay for six months of utilities receive a discount of one month free.
Title 13 of the AMC also contains the current collections policy for delinquent customers. Due to lack of disconnection infrastructure, city officials seek to revise this collections policy and replace the disconnection penalty with a financial penalty for delinquent accounts.
Water, sewer, and garbage service rates in Angoon are differentiated in such a way that assigns rates to specified customer categories. Generally, those categories consist of residential citizens, senior citizens, commercial, and public facilities. Each customer pays a particular flat rate for the three utility services together as outlined in the utility's price list. Utility bills include the customer's name and address, the dates of service provided, the amount due, and any unpaid balance carried forward from previous months. When customers pay their bill, they receive a numbered receipt which details the form of payment, the date the payment was received, who it was received by, and payment purpose. All payments are entered into the QuickBooks accounting system which is used to track utility customers and maintain both the accounts receivable and accounts payable systems.
Purchases are requested with a standardized, numbered purchase request form. These forms must be reviewed and approved by the mayor and matched with a separate purchase order record kept by the bookkeeper. The purchase order record lists the particular order number, the date, who requested the purchase, what the purchase was for, and whether it was approved. All purchases are matched to the appropriate city department and supplier using a simple four- or five-digit code.
The city also utilizes a standardized set of timesheets to identify all necessary employee information, the funding department, any annual or sick leave used, and leave balances. The timesheets must be signed by the employee and the supervisor at the end of each time period. Additionally, there are formal, written leave application request, payroll advance request, and check request forms that must be completed by city employees.
The utility bank accounts are reconciled each month and records of all bank statements are kept in a secure, organized filing cabinet. |