Quarterly Report: 2014, April - June (Q4), Akhiok

Community:
Akhiok 
Staff:
Jedediah Smith  
DCRA Regional Office:
Anchorage regional office 
Gov't Type:
Second Class City 
Borough:
Kodiak Island Borough 
Agreement?
No 
Agreement Date:
 
Entity:
City of Akhiok 
Population:
85 2013 DCCED Certified Estimate 
Assessment Status:
Assessment Pending 
Assessment Date:
6/3/2014 
Exp Date:
 
Last Updated:
7/1/2014 
Community Sanitation Overview:
Akhiok is on the Significan Non-Complier list for failure to regularly monitor contaminants. The community is on a long-term boil water notice. Sand filters are corroded. Chlorine is injected into the system, but the community does not regularly monitor for total chlorine residual. A new water treatment plant is currently being constructed and will be delivered during the summer of 2014.  
RUBA Status & Activities This Qtr:
At the begining of April, the Akhiok city administrator reported the city had recently received Power Cost Equalization payments through January. The City of Akhiok uses PCE payments to subsidize the cost of providing water and sanitation services to residents. RUBA staff have been working with the administrator to train a utility clerk to file the PCE reports and to track billing information for utility customers. On June 9, RUBA staff visited the Alaska Native Tribal Health Consortium workside where a prefabricated water treatment plant was being constructed for the community of Akhiok. The small plant is designed to fit into two shipping containers and is expectedc to be delivered to the community by late July. The plant includes an air scourer, polymer injection, sand filtration and chlorine pump. It is expected to bring a substantial improvement to drinking water quality in Akhiok.  
RUBA Activities for the Coming Qtr:
RUBA staff will travel to Akhiok on July 9-11 to work with the clerk and administrator on financial reporting and bookkeeping for the utility. The administrator expects the city will pass a utility budget, and RUBA staff will work with the city on montly financial reports.
Scores:
 
Essential Indicators:
16 of 27
Sustainable Indicators:
2 of 27
Total Score:
18 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.
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 Akhiok uses community revenue sharing and Power Cost Equalization payments to help cover the cost of the water utility. Financial reports are not currently submitted to the city council, but RUBA staff plans to work with the city on this essential indicator in the upcoming quarter.

Accounting Systems

Essential Indicators
Answer Question
No 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.
No An accounts payable system is in place.
Yes The payroll system correctly calculates payroll and keeps records.
No A cash receipt system is in place that records incoming money and how it was spent.
No The utility has a cash disbursement system that records how money was spent.
Sustainable Indicators
Answer Question
No 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.
No 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
Akhiok uses a ledger book accounting system to track customer payments for electricity and refuse. Bills are delivered monthly. RUBA staff are actively working with the community to improve and refine accounting practices.

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.
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 utilizes the IRS's online EFTPS system to track payroll tax liabilities. The IRS granted tax clearance on June 2, 2014.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
No The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language.
No 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 utility has a posted worker compensation insurance policy in effect through June 30, 2014.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
No The policy making body is active in policy making of the utility.
No The policy making body enforces utility policy.
Yes The utility has an adequately trained manager.
No The utility has an adequately trained bookkeeper.
Yes The utility has an adequately trained operator or operators.
No 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.
No The policy making body meets as required.
No The utility complies with the open meeting act for all meetings.
Organizational Management Comments
<none>

Operation of Utility

Essential Indicators
Answer Question
Yes The utility operator(s) are actively working towards necessary certification.
No 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.
No Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
No The utility is operating at the level of service that was proposed.
No The operator provides status reports to the manager on a routine basis.
No 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
The utility operator has a provisional certification that is due to expire in December 2016.