Quarterly Report: 2010, July - September (Q1), Koyuk

Community:
Koyuk 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Koyuk 
Population:
347  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/6/2009 
Community Sanitation Overview:
The City of Koyuk operates the water and sewer system and maintains a central watering point for residents to haul their own water. There are honeybucket pits but no sewage lagoon. The City Council is the policy making body for the utility. The City of Koyuk is working with Village Safe Water on a number of future projects including the rehabilitation of the water sewer lines, a new solid waste site and water treatment plant. 
RUBA Status & Activities This Qtr:
The city has an on-going sanitation project lead by ANTHC to build a new water and sewer treatment treatment plant. The city will also be hooking up at least 21 new residential customers. The water and sewer utility department charges residents $71.00 a month for the services. Commercial customers are charged $153.00 a month. The school is charged $3700 a month, the seven teachers' quarters are charge a flat rate of $70.00 a month. 
RUBA Activities for the Coming Qtr:
RUBA staff will travel to the community at least once to perform a RUBA Assessment and work with the utility clerk and city clerk to update the w/s utility ordinance.
Scores:
 
Essential Indicators:
26 of 26
Sustainable Indicators:
24 of 27
Total Score:
50 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
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.
Yes 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
The city passed its FY '10 budget on time, including the w/s utility department's budget. The utility has had problems with residential customer collections, but most of the customers have agreed to pay off their past dues when the Permanent Fund Dividend checks start arriving soon. The utility has been gradually raising its w/s utility rate, which is currently $70.00 a month. The plan is to raise the rate to at least $120.00 a month within the next two years in order to break even.

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's computer broke down about two months ago and the utility clerk has sent it to a computer technician to have it fixed. The computer is at least 4 years old. RUBA staff has recommended that the utility replace it as that is considered old for a computer. The utility clerk has been manually filling out w/s utility bills to the customers. She is proficient with Quickbooks Pro

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
The city and the utility department are not on the current IRS's Lien Watch. Quarterly 941 reports are submitted in timely manner and payments are made within the time frame as well. The utility uses QBP for tax reports and filing.

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.
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 utility uses the city's personnel policies, which are fairly comprehensive. The city and utility clerks have asked RUBA staff to assist them with updating and revising the personnel policies.

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 has hired a new city clerk who has previously worked as the city clerk for a number of years there. The current utility clerk and her have been cross-trained with each other's duties and responsibilities so that each can take over other's duties when one of them is absent from work. This has worked extremely well for the city and utility. The city council acts as the utility board. There are currently four council seats to expire in the next election.

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
Yes 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.
Yes 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.
Yes The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
The utility is not on the Significant Non-Complier list and is up to date with its Consumer Confidence Report. The w/s utility operators are certified to the level required for the type of service it has. ANTHC is updating the utility's master plan and will include a new and updated inventory control list and critical spare parts list.