Quarterly Report: 2007, April - June (Q4), Chefornak

Community:
Chefornak 
Staff:
Paul Chimiugak  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Chefornak 
Population:
457  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/6/2007 
Community Sanitation Overview:
Twelve wells and a new water treatment plant provide water for Chefornak; residents haul from various watering points. Only 6 homes have plumbing. 50 residences use honeybuckets; 24 homes use tank haul. The school well is inadequate; the water is too salty. Infrastructure improvements are underway, including a washeteria -- the community wants a piped system. Electricity is provided by Naterkaq Light Plant. 
RUBA Status & Activities This Qtr:
The city administrator quit this past quarter due to personal problems on the job. A new administrator was hired but she needs technical assistance now an then which the Bethel staff provides to her. She is completing the FY04 CFS, which she brought to the Bethel office on her last trip to review and get an insight on completing it. This was the last item on the list for providing to Juneau office in order to get the PILT payment. 
RUBA Activities for the Coming Qtr:
NO CHANGE: Train the bookkeeper/manager financial management system and Payroll Tax liabilities.
Scores:
 
Essential Indicators:
14 of 16
Sustainable Indicators:
14 of 15
Total Score:
28 of 31

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.
N/A The utility is current in paying all water/wastewater electric bills.
N/A The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply.
N/A 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.
N/A YTD revenues are at a level equal to or above those budgeted.
N/A YTD expenditures are at a level equal to or below those budgeted.
N/A A monthly manager's report is prepared.
N/A Budget amendments are completed and adopted as necessary.
Finances Comments
A new Administrator was hired by the council in September 2005. She is picking up where the last administrator left off, she claims that some office work was not completed by the previous administrator, so she is having to give the Bethel office a call for assistance at times.

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.
N/A 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.
N/A 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 utility still has the utility ordinance in place and uses it to operate by using the procedures set in place by it. The Cash reciept system and disbursement are still in place. The question is about the quarterly payroll reporting to IRS and DOL. The administration is now starting to use recommended Cash Receipts Journals. The city had been using a Cash Disbursement Journal to record cash receipt transactions.

Tax Problems

Essential Indicators
Answer Question
N/A The utility has a system to accurately calculate, track, and report payroll tax liabilities.
N/A The utility is current on filing tax reports.
No The utility is current on making tax deposits.
N/A 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
This system will need to be reviewed with the current bookkeeper and she will have to be taught if needed in areas that she is lacking.

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 has worker's compensation insurance in place now and they are current with their payment. The insurance expires in June 30th of 2006.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
N/A The policy making body is active in policy making of the utility.
N/A The policy making body enforces utility policy.
No The utility has an adequately trained manager.
N/A 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.
N/A The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
NO CHANGE: There is a need for a trained bookkeeper and manger for the utility.

Operation of Utility

Essential Indicators
Answer Question
Yes The utility operator(s) are actively working towards necessary certification.
N/A The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
N/A 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.
N/A 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.
N/A The operator provides status reports to the manager on a routine basis.
N/A The utility has completed and distributed its "Consumer Confidence Report".
No The utility is not on the "Significant Non-Complier" (SNC) list.
N/A The utility maintains an inventory control list.
N/A The utility maintains a critical spare parts list.
Operation of Utility Comments
NO CHANGE: The utility is still operating despite the lack of trained personnel for the utility because it has six demonstration flush tank and haul systems in operation and honey bucket haul system. The customers who want service have to pay at the utility office before service is provided to them.