|The City of Angoon passed its FY13 budget on June 26, 2012. This budget itemizes revenues and expenditures for July 1, 2012, through June 30, 2013. The budget estimates receiving $26,000 for water and $12,000 for wastewater through the course of the fiscal year. These estimates are slight under-projections based on actual revenues from FY12, leaving the city with sufficient room in case collections are lower in the coming year than the previous. The FY13 budget improves upon the previous year's budget by itemizing categories such as payroll taxes into separate budget categories (such as administration, wastewater, water, etc), rather than lumping the full amount under administration. While the FY13 budget does detail all categories of revenues and expenditures, there are a number of categories in which budgeted amounts are not realistic. For instance, the city expended over $8,000 in FY12 on wastewater-related materials and supplies, but only budgeted $2,000 for FY13 in the same category. Additionally, there are a number of categories labeled 'Other' with no further explanation or detail. Some of these numbers and categories are in need of amending and specifying, in order to ensure the budget is clear, thorough, and accounts sufficiently for all revenues and expenditures throughout the fiscal year. The city has completed budget amendments in the past to reflect unanticipated changes in revenues and expenditures. There have been discussions about adopting budget amendments for FY13 as needed, though no amendments have been received.
From the financial reports provided by fiscal staff in February 2013, water and wastewater revenues are currently exceeding projected revenue for the year, indicating a much higher amount of water revenues than originally budgeted. Expenditures are approximately in line with budgeted amounts. However, expenditures for the water and wastewater utilities still exceed revenues substantially, and the city does not specifically account for a source of subsidy in their budget, though they verbally report that the shortfall is subsidized by Community Revenue Sharing, which in FY13 total $168,211.
The city council is the decision-making body for the water utility. City fiscal staff provides financial reports to some, but not all city council meetings. The budget versus actual report provided to the council in January 2013, was not comprehensive, or accurate when compared with the budget vs. actual report produced directly from the QuickBooks file. Because the city's QuickBooks account is currently under repair (see next section for details), fiscal staff cannot create meaningful financial reports directly from the city's QuickBooks file. Staff instead create a document in Excel reflecting budget and actual numbers in all budget categories, feeding in the appropriate numbers from QuickBooks. However, the reports currently being provided are not comprehensive, and it is not possible to identify where the numbers are coming from.
The utility's manager is the city mayor. The mayor provides manager's reports to every council meeting, both in writing and verbally.
Angoon receives diesel-generated electricity from the Inside Passage Electric Cooperative (IPEC). The city has paid all bills to date. The city has adequately budgeted for electricity and fuel, estimating higher expenditures for FY13 than for FY12. The city maintains a 200 gallon fuel tank, which is filled by Angoon Oil and Gas as needed. Angoon Oil and Gas maintains a 4,000 gallon fuel tank, and receives shipments from Petro Marine via barge as needed, and does not report having any difficulty getting shipments when needed.|