Quarterly Report: 2007, July - September (Q1), Emmonak

Community:
Emmonak 
Staff:
Margaret Hansen  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Emmonak 
Population:
740  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/29/2006 
Community Sanitation Overview:
The City of Emmonak owns and operates the piped Water/Sewer system. The City also owns and operates the Washeteria/Sauna. A new washeteria construction is in the last stage of completion. It should be operational in spring of 2006. The City council is the policy making body for this utility. Water is derived from the Yukon river and is treated. Piped water and sewer services are provided to most of the residents of Emmonak. Currently there are 206 connected to this system. Out of those connected, there are 185 residential homes and 23 businesses in service. The next Water/Sewer Village Safe Water(VSW) funding will connect 6 new Emmonak tribal housing. 
RUBA Status & Activities This Qtr:
RUBA continues working with the City of Emmonak through phone, fax, e-mail and regular mail in addressing the Management Capacity indicators. This quarter, the three final essential indicators indicators have been met. The bookkeepers completed the reformatting of the Monthly Financial Reports. A copy of the FY07 Budget was also received. RUBA has requested the adoption page from this administration. The City amendment of the utility ordinance using the RCA model is still on-going. John Moses has reminded the Mayor that this needs to be completed now that the summer activities are slowing down. RUBA has recommended to keep on top of this amendment till completion. The City bookkeeper position is now vacant. Jennifer Kameroff has resigned and her last day was August 21, 2006. However, she had been training the bookkeeper assistant, Antonia Kameroff all her duties and responsibilities during her employement up until her last day. The City Manager is on annual leave till the end of September 2006. In the meantime, Mayor Redfox is making sure this position is covered till the manager returns. 
RUBA Activities for the Coming Qtr:
RUBA will continue to follow up on progress of this organization meeting all indicators. RUBA will provide assistance when requested.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
20 of 27
Total Score:
47 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
7/31/06: Received all new formatted monthly financial reports from the City of Emmonak bookkeeper. Very well done reports. All reports are currently up to date once again. 7/12/06: RUBA received the FY07 Draft budget. Subsidy monies sufficient to cover operating expenses, repair and replacement costs continue to be necessary.

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.
No 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
All essentials continue to be met. Bank reconciliations are just about completed for the general account. The bookkeeper informed RUBA that although they have been searching the archive files, they are not able to find bank statements for a specific year. She has requested copies from the bank in order to complete the reconciliations.

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 continues to be in compliance per Mr. Moss, IRS officer.

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.
No 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
Essentials continue to be met. The bookkeeper has informed RUBA that majority of personnel file reviews are complete with I-9 forms in place. Due to end of the year reports and reformatting the Monthly financial reports, she hasn't quite finished all personnel files. They will resume this once all the reports are completed. The City bookkeeper position is vacant as of August 21, 2006. No hires have taken place yet. The City Manager is out on annual leave till end of September. Currently the City has Antonia Kameroff, Assistant bookkeeper who received in house training of all duties and responsibilities of this position. One of the computers is down where the job descriptions are stored. Once this is up and running the position opening will be posted.

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
All essentials continue to be met. A draft organizational chart has been put together. However, this has not been adopted by the Council yet. RUBA has recommended that this be put on the agenda for the next meeting. Summer and fall subsistence and commercial activities have delayed this from being adopted. RUBA needs to continue follow up.

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".
No 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
Essentials continue to be met. Merlin Redfox, still planning to take his test in October 2006. This utility is listed on the SNC list. STWR and CCR's have not been received this quarter. It will take 12 months before this utility can be RTC'd from the list. The CCR for 2004 is listed. John Murphy, Operator informed RUBA that he was not the operator during that year. He said Debra Addie, Engineer supposedly worked with Fred Peters then who was the operator. Reommended he let Palmer office know and contact Debra Addie to find out what happen to 2004 CCR. Informed the operator that any confusion about the CCR needs to be taken care of.