Quarterly Report: 2013, July - September (Q1), Shaktoolik

Community:
Shaktoolik 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Shaktoolik 
Population:
214  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/31/2012 
Community Sanitation Overview:
Water is pumped three miles from the Togoomenik River to the pumphouse, where it is treated and stored in a 848,000-gallon insulated tank adjacent to the washeteria. A piped water and wastewater collection system services most homes. 75 percent of households have complete plumbing and kitchen facilities. The school is connected to city water, and has received funding to develop a wastewater treatment system to serve the entire community. The city burns refuse in an incinerator. The landfill needs to be relocated; the current site is not permitted. 
RUBA Status & Activities This Qtr:
Nome RUBA staff traveled to Shaktoolik in August, 2012 to provide the new city clerk training in her duties. The FY11 Certified Financial Statement was completed. RUBA staff also recommended to the mayor and city council that the city clerk travel to Anchorage to attend and participate in the basic QuickBooks training. RUBA staff applied on behalf of the city to have on-site QuickBooks training for the city clerk and her assistant. A contractor will provide the on-site training through the 2012-13 winter. RUBA staff advised the new city clerk in preparations for the municipal election. There are three city council seats up for election. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to provide training in duties and responsibilities for the city clerk and deputy city clerk. RUBA staff will continue to work with the city clerk and council in reviewing and implementing a new monthly financial report format.
Scores:
 
Essential Indicators:
25 of 27
Sustainable Indicators:
21 of 27
Total Score:
46 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.
No 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.
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.
No Budget amendments are completed and adopted as necessary.
Finances Comments
The new city clerk traveled to Anchorage to participate in a RUBA-sponsored Quickbooks training. She successfully completed the class. The city has also been nominated for on-site Quickbooks installation and training. This on-site training will start early winter. All revenues and expenses for the utility are listed in the utility budget. The utility has adopted a balanced realistic budget. The city has not yet implemented a RUBA-approved monthly financial report. The utility is current in paying all water/wastewater electric bills. The utility has on hand a year's adequate fuel supply or has a financial plan to purchase an adequate supply. The city ordered and received at least 17,000 gallons of diesel for the winter. RUBA staff is working with city clerk to review water and wastewater revenues and expenditures.

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.
No Monthly bank reconciliations have been completed for all utility accounts.
No 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 has adopted a collection policy and actively follows it. The utility customers are billed on a regular basis. The city is now implementing Quickbooks as its accounting system. The city clerk has begun entering payroll information to Quickbooks to implement payroll tax liability quarterly annual reports. An accounts receivable and payable system is in place. A cash receipt system is also in place that records incoming money and how it was spent.

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
The utility accurately calculates, tracks, and reports payroll tax liabilities. The utility is current on filing tax reports and making tax deposits.

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
The city has workers compensation coverage through Alaska Municipal League Joint Insurance Association. The city council has hired an deputy city clerk to assist the city clerk with her workload. The utility has adopted and uses a Personnel Policy, which has been reviewed by Commerce for topics and language. The utility has adequate written job descriptions for all positions. The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation. The utility has an adequate written hiring process. The utility has personnel folders on every employee that contain an I-9, Job Application, and Letter of Acceptance. The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations. The utility provides training opportunities to 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
The city council acts as a utility board and has adopted the necessary ordinances necessary to give it the authority to operate. The council places water and wastewater issues on the council meeting agenda in the monthly city council meetings. The council is active in policy making and enforcement of the utility's policies. The utility has an adequately trained staff. The utility has adopted an organizational chart that reflects the current structure. The policy making body meets as required and complies with the open meeting act for all meetings.

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 City of Shaktoolik is not on the July 2012 Significant Non-Compliance list. The utility operator is certified as Provisional 1. The utility has a preventative maintenance plan for the sanitation facility.