|As this quarter's financial statements have not been recieved from the new accounting firm, RUBA cannot attest to the design of the community's accounting systems. Until RUBA has direct contact with the current accountant, it is unknown what financial systems are in place and how they are functioning.
The payroll, accounts payable, accounts receiveable, and cash receipt systems were in place during the September 2011 assessment.
The city council adopted a utility ordinance that includes a collections policy on September 24, 2008. The city uses a pay as you go system for water, electricity and waste costs for residential customers, thus eliminating collections issues for residential customers. However, St. George has a collections policy in place for commercial customers and it has not been consistently enforced; some commercial customers are in arrears.
Utility rates have not been adequately raised to compensate for increased fuel costs. This issue needs to go before the city council, and devoting a portion of each council meeting to utility issues (structural, financial, and visionary) is critical.
Much of the grant funding requested by or expected by St. George is related to utility projects. The water distribution infrastructure needs attention; sections of the waste distribution system were created in different eras and are aging and failing. Alternative energy projects (windmills) are also intended by the community, and grant monies in place. Granting agencies are concerned about switching capacity and generator integration with the windmills, and the city is poised to complete substantial infrastructure improvements before funds will be released.