Quarterly Report: 2010, October - December (Q2), 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:
285  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/22/2010 
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:
The City of Eek met all essential indicators for the second quarter of FY 2010. The budget for 2010 has been submitted and includes enough revenues to cover the forecasted expenses for the utility. The Eek file in the Bethel regional office contains monthly financial reports up to month ending December, 2009. Worker's Compensation is current with Alaska Municipal League Joint Insurance. The City of Eek is not on the significant non-complier list with Division of Environmental Health. 
RUBA Activities for the Coming Qtr:
The City of Eek met all the essential indicators for the second quarter of fiscal year 2010. Continue to work with the City of Eek on the recommended sustainable indicators to be implemented.
Scores:
 
Essential Indicators:
26 of 26
Sustainable Indicators:
17 of 27
Total Score:
43 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.
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.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
A certificed financial statement for fiscal year 2010 was submitted and placed in the City of Eek's file located in Bethel regional office. The utilities section of the budget is balanced and contains sufficient funds to cover operating expenses. The budget contains separate sections for the water, sewer and laundromat. The laundromat is subsidized by bingo and pull tab sales and is balanced. The last financial statement to the Bethel regional office ends December, 2009. The utility is current on outstanding electrical bills. The city purchases fuel from Crowley Marine Services Inc. located in Bethel. On August 11, 2008 they paid their outstanding fuel bill to Crowley Petroleum Distribution for five thousand gallons of heating fuel. They placed their fall purchase request for 8,000 gallons of heating fuel on May 29, 2009. The manager's reports are given verbally each month to the council. A sample of the monthly meeting minutes which contains a verbal manger's report is contained in the Bethel file.

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. The Bethel regional office contains the chart of accounts for the City of Eek. Monthly bills are sent out to the school and clinic on a regular basis. 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 has two bank accounts, one for the general funds and one for gaming.

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
IRS deemed the City of Eek compliant with tax filing and deposit requirements. There are no recorded notices of federal tax liens against the City of Eek as of 12/15/09. The State of Alaska, Department of Labor found the City of Eek to be compliant with Employment Security Taxes.

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 current. 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 were 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 past training sessions and has a Water Distribution certificate which expires 2009. The City Administrator attended the last Utility Clerk's training session that was held in Bethel.

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. He attended the last Utility Clerk's training session that was held in Bethel. The Water Operator and alternate will attend workshops 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. A copy of the City of Eek's Utility Ordinance is contained in the Bethel file. The ordinance was amended on May 27, 2009 to include new utility rates for customers. 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.
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 Water Operator attended past training sessions and will be given the opportunity to attend additional session when they become available. The City of Eek's preventative maintenance plan is contained in the Bethel regional office file. No safety manual was submitted. The utility service has had no major outages or problems. The utility operator gives written report to the council on a quarterly basis. The last consumer confidence report on file is dated for June 23, 2009. The city is not on the Environmental Protection Agency's Significant Non-compliance List. An inventory control list and critical spare parts lists were not submitted to the Bethel regional office.