Quarterly Report: 2014, July - September (Q1), Marshall

Community:
Marshall 
Staff:
Eli Jacobson  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Marshall 
Population:
414  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/10/2013 
Community Sanitation Overview:
The City of Marshall's utility services almost 100 percent of the 108 housing units with water and sewer lines. Water is hauled to the health clinic and Head Start building. A few older housing units could not be hooked up to water and sewer lines. The water is drawn from three wells. One is the primary well and two are back up wells that are periodically used. The water treatment plant has a storage tank and supplies water as needed.  
RUBA Status & Activities This Qtr:
Request for information needed for verification of RUBA essential indicators were sent to the City of Marshall on September 5, 2013, June 5, 2013, and March 15, 2013. At the time of this writing the city has not responded to these requests. Therefore the city is not in compliance for several essential indicators. In order to maintain RUBA compliance an onsite assessment must be conducted every two years. The last RUBA assessment was finalized on October 19, 2011. In order for a new assessment to be conducted, an invitation must be received from the community. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to work with Marshall on the remaining deficient indicators and offer other assistance when requested.
Scores:
 
Essential Indicators:
17 of 27
Sustainable Indicators:
13 of 27
Total Score:
30 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.
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.
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 City of Marshall has not adopted its FY 2014 budget for the period July 1, 2013 through June 30, 2014. Monthly financial reports have not been submitted to the Bethel office. Alaska Village Electrical Cooperative (AVEC) was contacted September 20, 2013. AVEC verified that the electric bills are current. The City of Marshall makes fall and spring fuel orders. Marshall is ordering fuel for the winter. The council meets the second Wednesday of each month and adopts budget amendments as 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.
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 City of Marshall has a collection policy and actively follows it. Customers are billed regularly. A copy of a recent billing statement was provided. The billing statement includes past due amounts of thirty, sixty, and ninety days demonstrating a functional accounts receivable system. Accounts receivable, accounts payable, and the payroll are managed using QuickBooks. The city clerk also uses QuickBooks to provide receipts for incoming funds as well as recording how outgoing money was spent. The chart of accounts in QuickBooks is organized and lists revenues and expenditures. Monthly bank reconciliations are performed. Worksheets demonstrating the reconciliation process were shown to RUBA staff. All purchases above one thousand dollars require council approval.

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
The City of Marshall uses QuickBooks to calculate and report payroll taxes. The City of Marshall did not provide the requested authorization to request federal tax information form and therefore federal tax compliance could not be verified. The state Department of Labor (DOL) was contacted on June 23, 2013. DOL verified that the City of Marshal is current on their Employment Security Contributions account. The City of Marshal is not on the Lien Watch dated July-August 2013..

Personnel System

Essential Indicators
Answer Question
No 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.
No The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
No 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.
No 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 of Marshall has not provided a copy of its workers compensation insurance policy that covers the period July 1, 2013 through July 1, 2014. A personnel policy has been adopted and the city has written job descriptions for all positions that were available for review at the time of the assessment. The city clerk provided copies of the job descriptions for the city administrator, city clerk, and city bookkeeper. The utility does not have an adopted personnel evaluation process, or a written hiring process. Personnel folders contain job applications, but not I-9's, and letters of acceptance. The city clerk stated that the utility has a probationary period, but there is no written documentation. On-the-job training and additional training opportunities are provided as necessary. Staff are encouraged to pursue further training opportunities.

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 of Marshall owns the utility, and is the policy making body. The city council meets the second Wednesday of each month. A copy of a recent notice of disconnection of service was provided demonstrating enforcement of the policy. The mayor performs management duties. The city clerk has one year of experience and performs bookkeeping duties. The utility operator has four years experience and plans on additional training. The city does not have an adopted organizational chart. The city has adopted ordinances that give the utility authority to operate. City meetings are posted in three different public places and the requirements for the Open Meetings Act are met.

Operation of Utility

Essential Indicators
Answer Question
No 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.
Yes 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's operator is not certified at the lever of the system requirements but is being sent to training. The utility has a preventative maintenance plan. The operator currently does not provide monthly reports to the administrator and routine spot checks of the facility are not being completed. The utility currently does not have a safety manual or hold regular safety meetings. The utility has had no major outages and is providing regular service to over ninety percent of the town. The operator currently provides status reports to the city clerk. The posted CCR is posted. The city is not on the July 2013 Significant Non-Compliance list. The utility does not have an inventory control, or critical spare parts list.