Quarterly Report: 2007, April - June (Q4), Fort Yukon

Community:
Fort Yukon 
Staff:
Andy Durny  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Fort Yukon 
Population:
570  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/6/2007 
Community Sanitation Overview:
Water is derived from two wells, is treated, and then stored in an 110,000-gallon tank. A combination of piped water, water delivery and individual wells serves households. A flush/haul system, septic tanks, honey buckets and outhouses are used for sewage disposal. Approximately half of all homes are plumbed. The piped water system and household septic tanks were installed in 1984. The City has received funds to repair the piped water system and to construct a piped gravity sewer system to eventually serve 250 residents and businesses. Upgraded water service and new piped sewer service was installed for approximately 50 customers including the school last year. Additional funding will be needed to complete subsequent stages of the overall project. Electricity is provided by Gwitchyaa Zhee Utilities: the City hopes to be able to get waste heat for the water/sewer utility from the power company. 
RUBA Status & Activities This Qtr:
The City of Fort Yukon meets all essential indicators. During this quarter, LGS/RUBA staff traveled to Fort Yukon April 24-25, 2007 to meet with the City Manager and with City Council members for a work session regarding the FY 08 budget. The City has a repair and replacement account for the water/sewer utility and the Manager wants to keep that account intact to assure that funds will always be available when needed for repair and replacement. The Fort Yukon City Treasurer recently submitted her resignation. The Accounting Clerk and the City Manager will assume the Treasurer's duties until a permanent replacement can be found; however, the additional duties will place a very significant burden on them until a new treasurer is hired.  
RUBA Activities for the Coming Qtr:
RUBA will continue to monitor, provide financial management training and assist if requested.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
23 of 27
Total Score:
50 of 54

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.
Yes 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.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Based on available financial data, the utility is generating sufficient revenue to meet operating expenses and to cover at least some repair and replacement costs.

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 meets all indicators for its accounting system, but there is room for improvement. The utility account is part of the overall accounting system for the City. The City has numerous accounts and classes (departments) and the accounting system should be simplified to make it easier to use.

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.
Yes 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
According to phone contact with IRS, the City of Fort Yukon is current on its federal tax reporting and deposit requirements. According to phone contact with Alaska Department of Labor, the City is current on its state tax reporting and deposit requirements, and has a credit balance.

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.
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
Fort Yukon developed its own personnel policy and manual: RUBA staff has a copy on file. The utility provides training opportunities to their staff as needed and available.

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
Available office staff is able to handle the required bookkeeping, but because of the relatively complex nature of the City's accounting system, additional training is highly recommended. RUBA staff has nominated the Fort Yukon Bookkeeper for QuickBooks training to be provided by our Department.

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.
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".
No The utility is not on the "Significant Non-Complier" (SNC) list.
No The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
According to the Tanana Chiefs' Conference Remote Maintenance Worker, the utility has two very good operators. Although there is no formal inventory control list, the operator maintains good inventory control and has adequate critical spare parts available. The manager spot-checks the utility on a routine basis. The operator checks in with the manager on a regular basis and updates him regarding water consumption, test results and any problems with the utility. The utility does not hold regular safety meetings but the manager provides safety reminders to the operators. The utility is currently on the SNC list for a Stage 1 violation of the Disinfect and Disinfectant By-products rule (DDBP) and the Cl2 rule (for not submitting required chlorine residual data); both are new items on the new SNC list this year. The utility is taking steps to return to compliance. The last Stage 1 violation occurred October 2006, and the earliest the system can return to compliance is October 2007