Quarterly Report: 2011, April - June (Q4), Koyuk

Community:
Koyuk 
Staff:
Iura Leahu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Koyuk 
Population:
347  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/3/2011 
Community Sanitation Overview:
The City of Koyuk operates the water and sewer system and maintains a central watering point for residents to haul their own water by the washeteria. There is a sewage lagoon. The city council is the policy making body for the utility. The City of Koyuk is working with Village Safe Water on a number of future projects including the rehabilitation of the water sewer lines, a new solid waste site and water treatment plant. 
RUBA Status & Activities This Qtr:
The technical assistance provided by RUBA staff was limited. RUBA staff requested utilitys financial records (FY2012 budget, year-to-date monthly financial reports), tax records and regular meeting minutes for the last three months of 2011 (April, May, June). City staff reported that the city and the water utility has not prepared the FY 2012 budget, but the city mayor has given city staff two weeks to prepare FY2012 budget and submitted it for the city council's budget appropriations meeting. The city council hired a new utility clerk, Evette Henry, after the long-time utility clerk transferred to the city clerk position. The city clerk is now training the new utility clerk who appears to be catching on fast with her duties and responsibilities. The utility clerk was not able to attend the RUBA-sponsored QuickBooks Pro training held in Nome last December, 2010 because she was in another community the week before and the weaether prevented her return.  
RUBA Activities for the Coming Qtr:
Nome RUBA staff will travel to Koyuk to introduce the new RUBA staff assigned to the community. RUBA staff will review the water and sewer utility department's finances with the new RUBA.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
27 of 27
Total Score:
54 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
The water and sewer department uses monthly financial reports using Excel spreadsheet format and is fairly comprehensive and complete. The city clerk is now training the new utility clerk with Quickbooks Pro, monthly financial report and budget preparations. The utility is current with all its utility bills, including electric bills. All payments are made on time.

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 water and sewer utility has a very comprehensive collection policy and the utility follows it. The utility clerk bills water and sewer customers using Quickbooks Pro billing system. The utility and city subscribes to Quickbooks Pro monthly updates for payroll as all city employee records and reports are kept electronically.

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 and the utility department are current on all payroll tax liabilities and quarterly reports. The city recently started implementing the IRS-required electronic depositing for payroll liabilities before the imposed deadline.

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
The utility's workers' compensation coverage is through the city. The city has AML-JIA for general liability and workers' compensation coverage. The city's coverage is to June 30, 2011. It is current to date. The city uses funds from NSEDC's Community Benefits Share Program funds to purchase coverage.

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
Yes 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 council acts as the utility board and is very active with the utility issues. After the election, the newly sworn-in city council elected Darin Douglas to be the new mayor. The city clerk is now training the newly hired utility clerk with all her duties and responsibilities. The city council meets regularly on the first of each month.

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.
Yes 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.
Yes The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
The utility is not on the Significant Non-Complier list. The utility operator has extensive experience with operating and maintaining the city's water and sewer mains as well as the water plant and the sewer plant. He and the alternate operator have worked on and off for years as utility operators. They are certified to the level necessary for the level of the utility system.