Quarterly Report: 2012, July - September (Q1), Napaskiak

Community:
Napaskiak 
Staff:
Eli Jacobson  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Napaskiak 
Population:
405  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/26/2011 
Community Sanitation Overview:
Flush/haul services are available to some households. Other residents haul treated water from one of two watering points. There are occasional water shortages when residents must haul water from ponds, the river, or collect rainwater. Some homes have tanks with running water for the kitchen, but very few have complete plumbing. Honeybuckets are disposed of by residents in bunkers at various locations. Sewage is then pumped from the bunkers and transported to the sewage lagoon. The school has its own well, but needs a new water treatment system. 
RUBA Status & Activities This Qtr:
On June 15, 2011, and September 20, 2011 a request for information to update the quarterly online RUBA report was sent to the City of Napaskiak. At the time of this writing the city has not responded to these requests. Therefore the city is no longer in compliance for several essential indicators until documents needed for verification can be provided.  
RUBA Activities for the Coming Qtr:
To be RUBA compliant an assessment needs to be done every two years. Since Napaskiak's last assessment was August 4, 2009 this does not meet the guidelines. RUBA staff will communicate this need, and attempt to set up an assessment for Napaskiak.
Scores:
 
Essential Indicators:
18 of 27
Sustainable Indicators:
16 of 27
Total Score:
34 of 54

Finances

Essential Indicators
Answer Question
No All revenues and expenses for the utility are listed in the utility budget.
No The utility has adopted a balanced realistic budget.
No Monthly financial reports are prepared and submitted to the policy making board.
No 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.
No 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.
No YTD revenues are at a level equal to or above those budgeted.
No YTD expenditures are at a level equal to or below those budgeted.
No A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
The FY12 adopted city budget needs to be submitted. The previous utility budget was balanced when subsidized from pulltab and bingo income. The last financial statement submitted to the Bethel regional office was for the month ending February, 2010. Verification has not been provided to determine if utility is current in paying all water/wastewater electric bills. The village corporation purchases bulk fuel for the community.

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 utility ordinance has been approved by the city council and submitted to the Bethel regional office. The accounting system for utility customers has been set up. Customers are being billed, records are maintained and payroll is being processed. The city has general, gaming and utility accounts in two different banks and both accounts are reconciled each month to monitor available cash. The city submitted a chart of accounts and a copy of the purchase order for purchase approvals.

Tax Problems

Essential Indicators
Answer Question
No The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No The utility is current on filing tax reports.
No The utility is current on making tax deposits.
No 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
A form requesting release of federal tax information from 2006 to 2011 was sent to the City of Napaskiak on September 20, 2011. This request was not responded to. Therefore, it cannot be determined if the City of Napaskiak is current on federal taxes. The state Department of Labor (DOL) was contacted on September 22, 2011. DOL verified that the City of Napaskiak is not current on their Employment Security Contributions account. The City of Napaskiak is not on the Lien Watch dated July-August 2011.

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
Napaskiak's workers compensation insurance is through the Alaska Municipal League Joint Insurance Association, Inc for the period from July 1, 2011 through July 1, 2012. On September 23, 2011 RUBA staff contacted AMLJIA by email. A representative of AMLJIA stated that Napaskiak is current on payments. A personnel policy has been submitted to the Bethel regional office. The personnel policy contains a probationary period for new employees and performance evaluation procedures which are being followed. Job descriptions for the electric utility manager, clerk, plant operator, haul system operator and utility board advisory chairman have been submitted. Personnel files contain I-9s and job decriptions are up to date. Training opportunities are provided to employees when there is available funding.

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 city took over the operation of the utility from the local tribe. The process to approve the utility ordinance has been completed. The manager and bookkeeper are adequately trained and experienced with their respective job duties. The operator was transferred from the tribe to the city and has worked in that capacity for three years. The city has no approved organizational chart; however, the utility manager is in the process of developing an organizational chart for council consideration. The city council meets regularly each month and complies with the Open Meetings Act.

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
No 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".
Yes 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
The utility worker submitted a Regulatory Commission of Alaska certificate for Provisional Water Distribution, and preventative maintenance logs for the water treatment system. A copy of the operation and maintenance manual is in the Bethel regional office file. The utility supervisor has yet to meet with the utility worker and report back to the full council on utility management issues. A safety manual has not been submitted to the Bethel regional office but Napaskiak does hold safety meetings with the Alaska Municipal League Joint Insurance Association. Napaskiak is not on the Significant Non-Complier list dated April 2011. A copy of their Consumer Confidence Report needs to be submitted. Napaskiak does not have an inventory control list and spare parts list.