Quarterly Report: 2008, January - March (Q3), Eek

Community:
Eek 
Staff:
Flora Olrun  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Eek 
Population:
290  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
5/7/2008 
Community Sanitation Overview:
The City of Eek, Public Works Department, operates the washeteria, water treatment plant, and provides honey-bucket services to the community. The City Council is the policy making body for the utility services. Water is derived from the Eek River; it is filtered, treated, and stored in a holding tank at the water treatment plant/washeteria. A new water treatment plant is complete and is in use. 
RUBA Status & Activities This Qtr:
On February 1, 2008 a RUBA Assessment was completed for the City of Eek. Monthly financial reports ending December, 2007 was submitted and placed in the Bethel regional office file. Worker's Compensation is current through 7/1/2008 with Alaska Municipal League Joint Insurance Association Inc. The City of Eek has not met all essential indicators. On February 29, 2008 the City of Eek sumbitted their Utility Ordinance which was signed on February 28, 2008. On February 21, 2008 they faxed their chart of accounts.  
RUBA Activities for the Coming Qtr:
The City of Eek has not met all the essential indicators. Continue to work with the City of Eek on the essential indicators and recommended sustainable indicators to be implemented.
Scores:
 
Essential Indicators:
25 of 26
Sustainable Indicators:
16 of 27
Total Score:
41 of 53

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.
No A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
A budget for fiscal year 2008 was submitted for the City of Eeks file located in Bethel regional office. The Laundromat, which contains the watering point for the community, is three years old and has not required any maintenance or repair costs. The utility service is subsidized by bingo and pull tab sales. Monthly financial reports starting July 2007 through December 2007 were submitted. The utility is current on outstanding electrical bills. The city purchases fuel from Crowley Marine Services Inc. located in Bethel. Their last purchase was for 6,000 gallons and should last till the next barge when the river becomes free of ice. No written managers reports are prepared but reports are given verbally each month to the council. Copies of the monthly report which reflects a verbal report will be submitted.

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.
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
Under their new ordinance, section 2.11 contains language for billing and payment. A copy of a regular monthly billing sample was submitted. The Administrator carries out all the management and accounting functions on behalf of the city. On 2/21/08 a chart of accounts was submitted to Bethel regional office. It contains account items for the utility services. Regular monthly bills are sent out to the school and clinic. They have a sewer haul system but their budget reflects no income from these customers because the council had decided, after public input, not to charge for the service. The service is seasonal and only done during summer months. Cash receipts are maintained manually with entries to a journal. Cash payables are done under QuickBooks Pro. Payroll and reconciliation of the City of Eek's general fund is done using Quickbooks Pro. The city administrator expressed a need for QuickBooks Pro training so that he could decrease the dependence on manual accounting procedures. The City has two bank accounts, one for the general funds and one for gaming. A copy of a purchase order will be sent to the Bethel regional office to show a requirement for prior approval for purchases.

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.
N/A 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
On January 16, 2008, IRS has deemed the City of Eek compliant with tax filing and tax deposit requirements. There are no recorded notices of federal tax liens against the City of Eek.

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.
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.
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
Workers compensation is current and posted. The insurance is through Alaska Municipal League Joint Insurance Association Inc. and is good through 7/1/2008. Copies of the City of Eek's personnel policy and job description for the City Administrator have been forwarded to the Bethel regional office. Job descriptions for the Water Operator and alternate was not provided. Formal written evaluations have not been done. The personnel policy contains adequate hiring process and 30-day probationary period for new employees. Personnel files do not contain the required I-9 forms. The Water Operator worker attended training in April of 2008 and has a Water Distribution certificate which expires 2009. The City Administrator will attend a QuickBooks Pro training session in Bethel on April 21, 2008.

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 is active and meets monthly. They passed an annual budget and receive regular verbal financial reports from the administrator. The administrator has been able to carryout the accounting functions for the utility services but needs additional training for QuickBooks Pro. He will be attending a QuickBooks workshop in Bethel during the week of April 21st, 2008. The Water Operator and alternate both need additional training and will attend when they become available. The water operator has a Water Distribution Provisional Certificate which expires 2009. An organizational chart submitted which was contained in their water and sewer utilities business plan under the staffing and training section. On February 29, 2008 the City of Eek sumbitted their Utility Ordinance which was signed on February 28, 2008. The city has complied with the open meetings act by posting in three public places the agenda for the monthly council meetings as well as posting it on the cable t.v. channel.

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.
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.
No 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
The Water Operator attended a training session in April of 2008. A preventative maintenance plan was not provided. The city Administrator receives no operations and maintenance or status reports from the Water Operator. No safety manual was submitted. The utility service has had no major outages or problems. The latest consumer confidence report is on file. The city is listed on the Significant Non-compliance List due to violations in August of 2007 for failing to submit combined filter effluent monitoring recordings. They also had a violation on November of 2006. They should be able to return to compliance within zero to six months. A inventory control list and critical spare parts lists were not submitted to the Bethel regional office.