Quarterly Report: 2013, January - March (Q3), Twin Hills

Community:
Twin Hills 
Staff:
Robert Madeson  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Twin Hills Village 
Population:
77  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
4/22/2013 
Community Sanitation Overview:
Piped water and sewer systems were installed in Twin Hills in 1977. Water is drawn using a submersible pump, is treated and stored in a 60,000 gallon steel tank. The gravity sewage system feeds to a disposal lagoon on the far west side of town. Approximately 22 households have piped services and complete plumbing. As of 2003 there are 7 new HUD housing units with individual wells and septic tanks. The school operates its own system. A coin-operated washeteria is available. Water, sewer and landfill improvements are currently being studied.  
RUBA Status & Activities This Qtr:
RUBA staff provided assistance in assistance in updating personal files and job descriptions. RUBA staff assisted in payroll tax reporting procedures. RUBA staff is looking at ways in improving collections. Collection rates have been slowly dropping due to declining personal revenue. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to assist the Village of Twin Hills in updating the personal policies and procedures manual, and assist as needed. RUBA staff will assist the Village of Twin Hills to improve sustainable indicators in the areas of Utility Finance, Personnel System, Organizational Management, and Operation of Utilities.
Scores:
 
Essential Indicators:
20 of 26
Sustainable Indicators:
18 of 27
Total Score:
38 of 53

Finances

Essential Indicators
Answer Question
No 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.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
Monthly financial reports (MFRs) comparing actual year to date revenues and expenses are included in the agenda packets for every regular meeting and referenced in the meeting minutes. According to the most recent financial statement, the utility is current with its electrical bill. According to the most recent financial statement (March 2013) revenues are $750 lower than expected for this point in the fiscal year, because the collection rate has been lower than normal the past 3 months. The water/wastewater utility is being subsidized with $9,232.00 from State Revenue Sharing Funds and $16,220.00 from Community Revenue Sharing.

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 bills in the first three days of the month. Staff uses manual ledger for utility billing. Customer invoices and payments are recorded. Invoices are entered when paid. New invoices are kept on file for unpaid bills. The clerk maintains a summary of unpaid bills. Customers who fall behind in their payments and are city employees will have their wage garnished and a payment plan worked out. Non-employee customers will not be able to purchase any fuel or propane until payments are made. The utility bookkeeper uses QuickBooks for financial record keeping, including payroll records. The bookkeeper is proficient in QuickBooks, all payroll records are up to date through March 2013. The administrator maintains the cash receipts and keeps money locked up in a safe. The administrator writes a receipt for cash received; a check is written for each invoice and entered into a ledger at the end of the day. Invoices are filed into vendors file. When spare parts for the water system are purchased, the water operator provides a price quote to the administrator, the request is approved by the administrator, and water system operator purchases the part, and provides an invoice to the administrator. When the invoice is paid it is entered into QuickBooks. A chart of accounts is maintained and the bank statements are reconciled every month.

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 uses the QuickBooks accounting program to accurately calculate, track, and report payroll tax liabilities.. On March 14, 2013 the State of Alaska Department of Labor (DOL) deemed Twin Hills non-compliant through December 31, 2012 Twin Hills is not listed in The Small Community Tax Lien List. On March 28, 2013 The Taxpayer Advocate deemed Twin Hills Compliant.

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.
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 employer's notice was posted as required. According to the Notice of Insurance, workers compensation insurance is provided by Alaska National Insurance and is from July 1 through June 31, 2013. An April 1, 2013 check of the Division of Workers Comp website confirmed that the policy is in effect. The city's personnel policy includes an evaluation process and a written hiring process. The president performs yearly evaluation of employees. Job descriptions need to be updated. The Village of Twin Hills budgets for and provides training opportunities as they become available to staff.

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 entity that owns the utility is known and the entity that will operate the utility is set. The village council is the active policy making body for the utility. The utility enforces current utility policy. The Village administrator is sufficiently trained; the current bookkeepers have sufficient experience and also help with other clerical duties. The current water/wastewater operator is certified in Small Water Systems Untreated, Waste Water Collection, Water Distribution, and Water Treatment through December 31, 2015. The policy making body meets as required, on the third Thursday of each month and complies with the Open Meeting Act for all meetings. Copies of meeting minutes from December through February were made available and are on file.

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.
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.
No 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 current water/wastewater operator is trained and utilizes a preventative maintenance plan. Copies of the weekly and monthly preventive maintenance checklist are on file. The current operator is working on recertification in Small Water Systems Untreated, Waste Water Collection, Water Distribution, and Water Treatment. The utility has completed its Consumer Confidence Report and is not on the Significant Non-Compliance list. The utility is run by one person. There was a safety manual present on site, but no safety meetings are held. The utility is not operating at the level of service proposed; this due to the age of the system and the excessive emergency repairs that have been needed. The water operator staff continues to have problems with inventory due to constant repairs to an aging water/wastewater infrastructure.