Quarterly Report: 2010, January - March (Q3), Pilot Station

Community:
Pilot Station 
Staff:
Ken Berlin  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Pilot Station 
Population:
580  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
5/10/2010 
Community Sanitation Overview:
The City operates the water and wastewater system. Most of the residential customers are now connected to the community's piped water and sewer system, as well as the City, Tribal, and Headstart buildings. A few occupied houses which are old were not abe to be connected to the system due to their condition. Relocation of the landfill/lagoon is being proposed. 
RUBA Status & Activities This Qtr:
Calendar year 2010 budget and financial report for month ending April, 2010 has been submitted to the Bethel regional office. Pilot Station is compliant with IRS and Employment Security Tax reports and have no recorded liens. They are not on the SNC Non-complier List dated October, 2009. Worker's compensation insurance is current to 7/1/2010. For the 2010 second quarter, the City of Pilot Station has met all essential indicators. 
RUBA Activities for the Coming Qtr:
For 2010 second quarter, the City of Pilot Station has met all essential indicators. RUBA staff will continue to work with Pilot Station's staff on RUBA related issues.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
17 of 27
Total Score:
44 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.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The City of Pilot Station is on calendar year. They submitted their budget for 2010 which is balanced. The Financial Statment for month ending April, 2010 was submitted. The financial reports are submitted monthly to the city council. A copy of the last payment to AVEC for their last electric bill has been submitted to the Bethel regional office. Pilot Station has a storage capacity for heating fuel at 8,000 gallons and submitted a purchase order for that amount. The utility is subsidized from sales tax revenues. The financial statment reflects income from that source to subsidize the utility is adequate. The water and sewer budget contains all expenses line items required for operations.

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
No 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.
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 City of Pilot Station revised it's Utility Ordinance to include a collections policy. Their current ordinance has the following sectons: Ownership, Determining rate, City Utility Rate, Delinquencies and Disconnections. Although the City still utilizes a manual system, the clerk/bookkeeper is a long term City employee and keeps records up to date. Pilot Station's file does not contain the following documents: chart of accounts and sample purchase order.

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 City of Pilot Station is compliant with filing requirements for IRS tax reports and they have no recorded liens as of December 15, 2009. Their ESC status is good and they have a zero outstanding balance.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
No 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.
No The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
No 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
City Clerk Ruth Borromeo is a long term City employee. In addition to her duties as the Clerk, she also works as the Administrator and Bookkeeper. Pilot Station's file in the Bethel regional office does not contain a copy of their personnel policy. Job descriptions for the City Clerk and Utility Clerk have been submitted to the Bethel regional office. Documentation for their worker's compensation insurance coverage has been submitted and is good through 7/1/2010. They are covered with Alaska Municipal League.

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 city has a City Utility Rate ordinance. Their orginal ordinance was destroyed in a fire. The current utility ordinance was revised on February 2010 and it now contains a collection policy, Ownership, Determining rate, City Utility Rate, Delinquencies and Disconnections. No organizational chart was submitted to the Bethel regional office. The council meets monthly and complies with the open meetings act.

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.
No 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 City of Pilot Station is not on the Significant Non-Complier list dated October, 2009. The last consumer confidence report in the Bethel regional office file is dated for 9/23/09. No safety manual, inventory control list or critical spare parts list has been submitted to the Bethel regional office.