Quarterly Report: 2014, April - June (Q4), Nunam Iqua

Community:
Nunam Iqua 
Staff:
Ken Berlin  
DCRA Regional Office:
Bethel regional office 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Nunam Iqua 
Population:
211 2013 DCCED Certified Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
3/1/2004 
Exp Date:
 
Last Updated:
6/26/2014 
Community Sanitation Overview:
The City Council is the policy making board for the utility. They operate the Water Treatment Plant and central watering point and washeteria. The City is on a piped water and wastewater system. 
RUBA Status & Activities This Qtr:
The city has long term trained and experienced administrative and finance staff and has no problems or issues in this area. FY14 budget is balanced and on file with DCRA. Finance reports current up to April 2014 with city council meeting minutes. RUBA staff received a call from the city advisor for the city of Nunam Iqua concerning hiring of temporary workers for the city who are underage. Nunam Iqua is a very small community with limited work force and the city often has problems filling part time temporary workers to work on city projects. Staff recommend she contact the state Department of Labor concerning this matter but also mentioned that from past experience the only thing that the state required was a work release or a permit signed by the parents of the underage applicant. The city's new bulk fuel storage tanks are completed and the shortage problems of the past will not be an issue in the future. The IRS confirmed compliance on June 26, 2014 and the state DOL/ESC confirmed compliance on June 25, 2014 with a credit balance.  
RUBA Activities for the Coming Qtr:
Travel onsite to meet with city council and administrative and finance staff to determine if a new RUBA assessment or any training needs are being met.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
26 of 27
Total Score:
53 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
No 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
FY14 budget is balanced and on file with DCRA. Finance reports current up to April 2014 with city council meeting minutes. City has sufficient fuel on hand and the city's new bulk fuel storage tanks are completed and the shortage problems of the past will not be an issue in the future. Electric bills are paid when received. City does not have an Repair and Replacement account.

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 City has a collection policy and is charging for services and doing monthly billings. The City accounting system is all in Quicken.

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
As stated in the Accounting Systems section, the bookkeeper calculates, track, report and pay payroll tax liabilities. The IRS confirmed compliance on June 26, 2014 and the state DOL/ESC confirmed compliance on June 25, 2014 with a credit balance. No tax liens on record according to the Tax Lien Watch March-April 2014.

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
City is covered through AML/JIA insurance to July 2014. The city has an adopted personnel policy adopted June 4, 1997 and revised on April 14, 2005, which covers: the Introduction; Employment Status and Records; Employee Benefit Programs; Timekeeping and Payroll; Work Conditions and Hours; Leave of Absence; and Employee Conduct and Disciplinary Action..

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 owns and operates the water plant, washeteria and piped water and sewer system. The City is the policy making body for the utility. The City is active in making policy for the utility. The City Administrator is also the Utility Manager. The utility has adequately trained operators. The main operator is certified with Water Treatment Level ll, Water Distribution Level l, and Wastewater Collection OIT. The City has adopted a utility ordinance that gives it the authority to operate, and it covers most of the aspects needed in a utility ordinance.

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 operators have achieved the necessary certification to operate the current utility and continue training to maintain certifications.