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Capacity Indicator: Finances
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Essential Indicators
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No
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All revenues and expenses for the utility are listed in the utility budget. |
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No
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The utility has adopted a balanced realistic budget. |
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No
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Monthly financial reports are prepared and submitted to the policy making board. |
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Yes
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The utility is current in paying all water/wastewater electric bills. |
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Yes
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The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply. |
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No
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The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses. |
Sustainable Indicators
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No
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The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs. |
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No
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YTD revenues are at a level equal to or above those budgeted. |
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No
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YTD expenditures are at a level equal to or below those budgeted. |
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Yes
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A monthly manager's report is prepared. |
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Yes
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Budget amendments are completed and adopted as necessary. |
| Finances Comment: |
The City of Napaskiak has adopted its FY13 budget for the period July 1, 2012 through June 30, 2013. The utility budget has expenditures of $78,100, but revenues are not listed. The city budget has revenues of $457,067 and expenditures of $1,962,400. This is neither balanced or realistic. Napaskiak needs to create monthly financial reports that compare year-to-date revenues and year-to-date expenditures to annual budgeted amounts. The monthly reports need to be submitted to the council and recorded in the meeting minutes. Napaskiak generates its own electricity and has an expense line item in the FY13 budget for the utility. The City of Napaskiak purchases fuel from the local vendor as needed. The city does not have a repair and replacement fund. Currently, year-to-date revenues and expenditures cannot be determined. The monthly manager's report is given verbally. The council meets the second Tuesday of each month and adopts budget amendments as necessary.
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Capacity Indicator: Accounting Systems
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Essential Indicators
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Yes
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The utility has adopted a collection policy and actively follows it. |
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Yes
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The utility bills customers on a regular basis. |
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Yes
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An accounts receivable system is in place which tracks customers and reports past due accounts and amounts. |
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Yes
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An accounts payable system is in place. |
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Yes
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The payroll system correctly calculates payroll and keeps records. |
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Yes
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A cash receipt system is in place that records incoming money and how it was spent. |
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Yes
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The utility has a cash disbursement system that records how money was spent. |
Sustainable Indicators
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No
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A chart of accounts is used that identifies categories in a reasonable, usable manner. |
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Yes
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Monthly bank reconciliations have been completed for all utility accounts. |
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Yes
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The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts. |
| Accounting Systems Comment: |
The City of Napaskiak has a collections policy and actively follows it. Customers are billed regularly. A copy of a billing statement was provided. The billing statement includes past due amounts of thirty, sixty, and ninety days demonstrating a functional accounts receivable system. Accounts receivable, accounts payable, and the payroll are done manually with a ledger. The city clerk also uses a receipt book and ledgers to provide receipts for incoming funds as well as recording how outgoing money was spent. The city does not have a chart of accounts. Monthly bank reconciliations are performed on all five bank accounts. Purchases above two thousand dollars require council approval. All purchases less than two thousand dollars require the city clerk's approval.
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Capacity Indicator: Tax Problems
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Essential Indicators
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Yes
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The utility has a system to accurately calculate, track, and report payroll tax liabilities. |
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No
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The utility is current on filing tax reports. |
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No
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The utility is current on making tax deposits. |
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N/A
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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 Comment: |
A form requesting release of federal tax information was sent to the City of Napaskiak on March 15, 2013. This form has not been received by the Bethel office, and therefore it cannot be determined if the City of Napaskiak is current on Federal taxes. The state Department of Labor (DOL) was contacted on March 20, 2013. DOL verified that the City of Napaskiak is current on their Employment Security Contributions account. The City of Napaskiak is not on the Lien Watch dated January-February 2013.
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Capacity Indicator: Personnel System
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Essential Indicators
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No
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The utility has a posted workers compensation insurance policy in effect. |
Sustainable Indicators
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Yes
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The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language. |
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No
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The utility has adequate written job descriptions for all positions. |
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No
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The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation. |
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Yes
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The utility has an adequate written hiring process. |
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Yes
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The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance. |
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Yes
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The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations. |
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Yes
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The utility provides training opportunities to staff as needed and available. |
| Personnel System Comment: |
Napaskiak workers compensation insurance policy was current as of March 31, 2013. A personnel policy has been adopted. The city is working with AMLJIA to create written job descriptions for all positions. The utility has a written personnel evaluation process. However, the meeting minutes did not show its adoption. The utility has a written hiring process. Personnel folders contain job applications, I-9s, and letters of acceptance. The city has a three month probationary period in the personnel policy. On-the-job training and additional training opportunities are provided as necessary. Staff are encouraged to pursue further training opportunities.
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Capacity Indicator: Organizational Management
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Essential Indicators
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Yes
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The entity that owns the utility is known; the entity that will operate the utility is set. |
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Yes
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The policy making body is active in policy making of the utility. |
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Yes
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The policy making body enforces utility policy. |
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Yes
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The utility has an adequately trained manager. |
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Yes
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The utility has an adequately trained bookkeeper. |
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Yes
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The utility has an adequately trained operator or operators. |
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Yes
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The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate. |
Sustainable Indicators
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No
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The utility has adopted an organizational chart that reflects the current structure. |
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Yes
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The policy making body meets as required. |
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Yes
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The utility complies with the open meeting act for all meetings. |
| Organizational Management Comment: |
The city owns the utility and is the policy making body. The city council meets the second Tuesday of each month. The city stops flush/haul service when a customer is 30 days or more behind on payments. The city clerk has been employed for over a year and performs management and bookkeeping duties. The utility operator has six years experience, and is going to additional training. The city does not have an adopted organizational chart. The city has adopted ordinances that give the utility authority to operate. City meetings are posted in five public places and the requirements for the Open Meetings Act are met.
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Capacity Indicator: Operation of Utility
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Essential Indicators
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Yes
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The utility operator(s) are actively working towards necessary certification. |
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Yes
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The utility has a preventative maintenance plan developed for the existing sanitation facilities. |
Sustainable Indicators
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No
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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. |
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No
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The utility has a safety manual and holds safety meetings. |
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Yes
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Utility facilities have not suffered any major problems/outages due to management issues that are unresolved. |
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Yes
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The utility is operating at the level of service that was proposed. |
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Yes
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The operator provides status reports to the manager on a routine basis. |
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Yes
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The utility has completed and distributed its "Consumer Confidence Report". |
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Yes
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The utility is not on the "Significant Non-Complier" (SNC) list. |
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Yes
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The utility maintains an inventory control list. |
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Yes
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The utility maintains a critical spare parts list. |
| Operation of Utility Comment: |
The utility operator is a permanent part-time employee. The operator has six years experience and is attending additional training to increase certification level. The utility has a preventative maintenance plan. The operator currently does not provide monthly reports to the administrator and routine spot checks of the facility are not being completed. The utility currently does not have a safety manual or hold regular safety meetings. The utility is providing regular service to over ninety percent of the town. The operator currently provides status reports to the city clerk. The city did not have a posted CCR. The city is not on the January 2013 Significant Non-Compliance list. The utility has an inventory control and critical spare parts list.
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