Quarterly Report: 2010, October - December (Q2), Napaskiak

Community:
Napaskiak 
Staff:
Flora Olrun  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Napaskiak 
Population:
434  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/22/2010 
Community Sanitation Overview:
Flush/haul services are available to some households. Other residents haul treated water from one of two watering points. There are occasional water shortages when residents must haul water from ponds, the river, or collect rainwater. Some homes have tanks with running water for the kitchen, but very few have complete plumbing. Honeybuckets are disposed of by residents in bunkers at various locations. Sewage is then pumped from the bunkers and transported to the sewage lagoon. The school has its own well, but needs a new water treatment system. 
RUBA Status & Activities This Qtr:
The City of Napaskiak took over management of the utilities from the tribe. They have completed the transfer of the accounting records and the process for the approval of the utility ordinance. A copy of their 2010 budget has been submitted to the Bethel regional office. The City of Napaskiak has met all RUBA essential management indicators for the second quarter of 2010.  
RUBA Activities for the Coming Qtr:
The City of Napaskiak currently meets all the essential capacity indicators for 2010 second quarter. RUBA staff will continue to work with the City of Napaskiak staff on sustainable indicators.
Scores:
 
Essential Indicators:
25 of 26
Sustainable Indicators:
21 of 27
Total Score:
46 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
The budget for fiscal year 2010 has been submitted to the Bethel regional office. The utility budget is balanced when subsidized from pulltab and bingo income. Estimated FY10 pulltab/bingo income is more than adequate to cover the estimated subsidized needs of the utility. The FY10 pulltab/bingo estimated income was based on FY09 actual income. The last financial statement submitted to the Bethel regional office was for the month ending November, 2009. The utility is current in paying all water/wastewater electric bills. The village corporation purchases bulk fuel for the community. The city submitted a payment receipt for their last purchase from the village corporation for fuel which was purchased on 7/23/09. With the Bingo subsidy, the utility receives revenues sufficient to cover operating expenses.

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 utility ordinance has been approved by the city council and submitted to the Bethel regional office. The accounting system for utility customers has been set up. Customers are being billed, records are maintained and payroll is being processed. The city has general, gaming and utility accounts in two different banks and both accounts are reconciled each month to monitor available cash. The city submitted a chart of accounts and a copy of the purchase order for purchase approvals.

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.
N/A 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 IRS reported that the City of Napaskiak has no outstanding lien and their tax deposits and reports are up to date. Alaska Department of Labor and Workforce Development has reported that the City of Napaskiak has complied with employment security reports but several of the reports are out of balance and that they may have an outstanding amount due after the quarters are balanced.

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 City of Napaskiak has worker's compensation insurance coverage with Alaska Municipal League through 7/1/2010. A personnel policy has been submitted to the Bethel regional office. The personnel policy contains a probationary period for new employees and performance evaluation procedures which are being followed. Job descriptions for the electric utility manager, clerk, plant operator, haul system operator and utility board advisory chairman have been submitted. Personnel files contain I-9s and job decriptions are up to date. Training opportunities are provided to employees when there is available funding.

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
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 recently took over the operation of the utility from the local tribe. The process to approve the utility ordinance has been completed. The manager and bookkeeper are adequately trained and experienced with their respective job duties. The operator was transferred from the tribe to the city and has worked in that capacity for three years. The city has no approved organizational chart; however, the utility manager is in the process of developing an organizational chart for council consideration. The city council meets regularly each month and complies with the Open Meetings Act.

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
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.
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.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
The utility worker submitted a Regulatory Commission of Alaska certificate for Provisional Water Distribution with an expiration date of 12/31/10 and preventative maintenance logs for the water treatment system. A copy of the operation and maintenance manual is in the Bethel regional office file. The utility supervisor has yet to meet with the utility worker and report back to the full council on utility management issues. A safety manual has not been submitted to the Bethel regional office but Napaskiak does hold safety meetings with the Alaska Municipal League Joint Insurance Association. Napaskiak is not on the Significant Non-Complier list. A copy of their Consumer Confidence Report for 2008 is on file in the Bethel regional office. Napaskiak did not submit an inventory control list and spare parts list.