Quarterly Report: 2013, April - June (Q4), White Mountain

Community:
White Mountain 
Staff:
Leroy Seppilu  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of White Mountain 
Population:
199  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
7/24/2013 
Community Sanitation Overview:
Water is derived from a well near the Fish River and is treated. All households and facilities are connected to the piped water and wastewater system. The school was completed in August 2009 and is connected to the city's water and wastewater system. The city has requested funding to relocate the landfill; the current site is not permitted. The city is waiting for the village corporation to transfer the 1280 acres that will become the city's land. Until this transfer is completed, the location of a new landfill site cannot be determined.  
RUBA Status & Activities This Qtr:
The RUBA staff had very limited contact with the utility clerk during this quarter. The utility clerk expressed interest in having an one time onsite Quickbooks training. However, the program has been very popular and full. The utility was 2nd in line for waiting list for possible training. RUBA staff is working with the city clerk and utility clerk to revise the city's code of ordinances. The utility clerk has provided RUBA staff with samples the city council would like to have in the new water and wastewater ordinance. Most of the changes will likely be re-formatting and other minor changes. 
RUBA Activities for the Coming Qtr:
RUBA staff will work with the city council and administration to update and revision of the city's code of ordinances, including the water and wastewater ordinance. The city council just wants a generic code and not make any major changes except for reformatting the ordinances.
Scores:
 
Essential Indicators:
26 of 26
Sustainable Indicators:
26 of 27
Total Score:
52 of 53

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
All revenues and expenses for the utility are listed in the FY14 utility budget. The utility has adopted a balanced realistic budget. Monthly financial reports are prepared and submitted to the policy making board. The utility is current to June, 2013 with the monthly financial reports. For Fiscal Year 2013, The water and wastewater department, the revenues totaled $142,900 and expenditures of $130,124. The utility is current in paying all water/wastewater electric bills. The city has adequate fuel for 2014-15 winter. The utility ordered about 90,000 gallons of diesel, mainly for the city-owned electric plant and the water and wastewater treatment plants. The delivery barges usually tries to deliver the diesel fuel during high tide, which the next time is July 18 and 19.

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 has adopted a collection policy and actively follows it. The utility bills customers on a regular basis. An accounts receivable system is in place which tracks customers and reports past due accounts and amounts. An accounts payable system is in place. The payroll system correctly calculates payroll and keeps records. A cash receipt system is in place that records incoming money and how it was spent. The utility has a cash disbursement system that records how money was spent. The utility clerk asked RUBA staff to have a one-time on-site Quickbooks training to fix up some of the Quickbooks mistakes she has made and other minor issues she's been trying to deal with over the years she's been working on. However, the program is all booked up and may not happen. The city is 2nd on the waiting list.

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.
N/A 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 has a system to accurately calculate, track, and report payroll tax liabilities. IRS and Department of Labor has reported the utility is current on filing tax reports and making tax deposits. The utilities uses Quickbooks to accurately calculate, track and make payroll tax reports.

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.
No 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 workers compensation insurance is purchased through Alaska Municipal League Joint Insurance Association and valid until July 1, 2014. The Notice of Insurance is posted in plain view in the city office. The city has a comprehensive personnel policy. The city personnel system is designed to ensure that employment with the city and its public utilities are in accordance with the code of ordinances. Recruitment, selection, advancement, and retention of employees are based upon merit. The utility has personnel folders on every employee but none of them have an Form I-9. RUBA staff is working with the utility clerk to revise the personnel policies and will present the completed policies to the city council for review.

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 entity that owns the utility is known and is active in policy making of the utility. The utility has an adequately trained manager, operator, and bookkeeper. The utility has adopted the necessary ordinances to give it the authority to operate. The utility clerk is now working full time after an extended leave of absence.

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
According to the Division of Water Alaska Certified Water/Wastewater Operator Database, the backup operator has a Water Distribution Provisional and Water Treatment Provisional certificate that will expire December 2014. The utility has a preventative maintenance plan developed for the existing sanitation facilities.