Quarterly Report: 2006, April - June (Q4), 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:
7/26/2006 
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 essentials. Three essentials in the finance section have changed the end of this quarter from yes to no. The City has been very busy working on the FY07 Budget and Certified Financial Statements due to end of the year requirements. Copies have not yet been received. The bookkeeper will provide these copies after the July 4th holiday. Monthly Financial Reports are being re-formatted all the way back to January 2006 and these copies will also be sent after the holiday once completed. The City continues with amendment of the utility ordinance using the RCA model. Due to commercial fishing and subsistence, the council and staff have slowed down in this review. The spring flood damaged Water/Sewer foundations, sleepers and anchors for the pipes to this utility. Staff have completed the assessment but repair work has not yet started according to the City Manager.  
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:
26 of 27
Sustainable Indicators:
20 of 27
Total Score:
46 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.
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.
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
7/12/06: RUBA received the FY07 budget. Essentials are not met. Due to end of year reports and FY06 Budget amendments, copies have not yet been received. The City has informed RUBA that after the holiday, copies will be sent. The bookkeepers have been re-formatting the monthly financial reports all the way back to January 2006. In the process, just drafts have been received by RUBA. Recommendations for adjustments and corrections are being provided as they get these reports formatted to include budgeted amounts, month, Year-to-Date and balance. Subsidy monies sufficient to cover operating expenses, repair and replacement costs continue from Sales tax and some from gaming donations.

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. This will bring all months and accounts to current when this action is completed.

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
Tax status in June 2006 reports this City is in compliance.

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 had started reviewing personnel files to make sure the sustainable indicator is addressed this quarter. However, due to end of the year financial reporting, this is being delayed.

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 are met. End of the fiscal year has delayed action to the sustainable indicator. However, these will be followed up by RUBA and recommended to finalize to meet all indicators.

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, was scheduled to attend the April 2006 training and take the test but due to a very busy schedule with the Utility, he did not make it. He plans 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 City had fallen behind on paying for the water testings bills. However, the City Manager informed RUBA that he had approved the check request. As for the CCR, he spoke with John last week about this and John Murphy, Operator was working ont these reports. John is working with Palmer to get these caught up. The Manager will follow up on this after the July 4th holiday since the operators are out commercial fishing.