|The collection policy is outlined in Chapter 4.11 of the City of Adak Code of Ordinances. Water, wastewater, and garbage bills are generated and sent to utility customers at the end of each month. The city utilizes QuickBooks for the accounts payable, accounts receivable and payroll entries. The cash disbursement and cash receipt system is also entered in QuickBooks and a manual receipt is issued upon payment received. The city also has an accounting firm contracted to handle all payroll tax liabilities along with the QuickBooks entries. The account listing generated from QuickBooks shows all income, expenses, liabilities, assets, accounts receivable/payable, and bank accounts. Monthly bank reconciliations are completed using QuickBooks. There is a purchasing policy in the City of Adak Code of Ordinances, Chapter 4.05.