Quarterly Report: 2007, January - March (Q3), Coffman Cove

Community:
Coffman Cove 
Staff:
Lawrence Blood  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Coffman Cove 
Population:
156  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
5/1/2007 
Community Sanitation Overview:
The City of Coffman Cove operates and manages a piped water and sewer system. The city council is the policy making body for the utility. Coffman Cove uses a surface water source; a new water treatment system and storage tank supplies the piped water system. A piped sewage system was recently completed. Sixty-nine homes now have complete plumbing. The City burns refuse, hauls the ash to Thorne Bay, and bales non-combustibles. The City has a new garbage truck. They pick up garbage once a week and delivers once a week to Thorne Bay. Residents are charge $4 per can per week. Dumpsters are $32.50/month. Billing occurs monthly. 
RUBA Status & Activities This Qtr:
RUBA staff continues to provide assistance that is requested by the community. During the last Quarter, Coffman Cove has reviewed their collections policy and reported having improved billing practices and an increased collection rate. The community has requested a reassessment of Management Capacity Indicators. 
RUBA Activities for the Coming Qtr:
The Community has requested a RUBA reassessment and will schedule a community site visit sometime this quarter. RUBA staff will continue to provide telephonic assistance as needed. City finance staff will be participating in RUBA provided QuickBooks training on May 14, 2007.
Scores:
 
Essential Indicators:
4 of 27
Sustainable Indicators:
3 of 27
Total Score:
7 of 54

Finances

Essential Indicators
Answer Question
Yes All revenues and expenses for the utility are listed in the utility budget.
No The utility has adopted a balanced realistic budget.
No Monthly financial reports are prepared and submitted to the policy making board.
No The utility is current in paying all water/wastewater electric bills.
No The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply.
No The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.
Sustainable Indicators
Answer Question
No 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 and water/sewer budgets were adopted by the council on June 23,2006. The budgets are hand written and do not include net profit or revenue/expense totals. It is unclear if the utility is currently receiving enough revenues to cover operating expenses.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
No The utility bills customers on a regular basis.
No 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.
No 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
The Community uses a hand written accounting system. Budgets, financial reports, accounts payable and the cash receipt system are all done manually. The City is using QuickBooks for utility billing.

Tax Problems

Essential Indicators
Answer Question
No The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No The utility is current on filing tax reports.
No 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 uses QuickBooks to calculate, track, and report payroll tax liabilities. The city has authorized RUBA staff on 4/3/07 to obtain federal tax information. RUBA staff is waiting for a reply from the IRS.

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 City has a posted workers compensation insurance policy.

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.
No The utility has an adequately trained manager.
No The utility has an adequately trained bookkeeper.
No 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
The city council is the policy making body for the utility and meets as required and complies with the Open Meetings Act. The City has adopted the necessary ordinances to give it the authority to operate. City finance staff will be participating in RUBA provided QuickBooks training on May 14, 2007.

Operation of Utility

Essential Indicators
Answer Question
No 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
<none>