|Currently the city has not adopted a collection policy. It is recommended the council draft, adopt and implement a collection policy immediately.
The city utilizes Corel WordPerfect for the monthly billing. The city began charging $30 for water/sewer/garbage in April 2008; before that time, customers were not being charged for service. Each monthly invoice shows the date of billing, description of services, amount due, amount paid and total amount due. Because they use a WordPerfect program for billing, there is no way to report on past due accounts and amounts other than manually calculating off of the WordPerfect program. Due to the small size of the community, this manual system for reporting is sufficient for accounts receivable. For accounts payable and payroll there is no computerized system; however they have a manual system in place that is effective.
The current system for cash receipts to record incoming money is for staff to write a receipt of payment to the customer, enter the payment within the word perfect system under the customers name, then the Mayor or Vice Mayor makes a deposit to the bank.
The city currently uses a checkbook register to record who checks are written to. This system does not accurately reflect which class or account the funds are to be expended from.