|The Bethel regional office has an unsigned copy of the City of Mekoryuk's Flush Tank Haul and Water Haul Tank System Ordinance 94.04 on file. The city needs to provide the Bethel regional office verification that the ordinance has been adopted. A subsequent ordinance 09-03 Mekoryuk Water, Wastewater and Washeteria adopted on August 10, 2009 established the city's current rates for water and wastewater hauls. The city has established an undocumented policy that if a residential account for water and wastewater services has a balance over $79.30 (the cost of two water or wastewater hauls) the city will not provide the next haul until the balance is paid down by $39.65 or $32.50 for seniors. The city administrator indicated that invoices are sent out to water and wastewater customers on a monthly basis and provided an example of an invoice. However, due to irregularities in a June 14, 2012 accounts receivable aging report provided for the RUBA assessment, it could not be determined whether the policy is enforced. Therefore, judging from the undocumented policy (mentioned above), it does not appear that the city is enforcing Section 1.9 Payment Procedures of Ordinance 94.04 which states 'Customers shall pay for deliveries at the time they order water from the city'. When cash is received for utility payments, the customer receives a receipt and the transaction is entered into QuickBooks. The city did not provide RUBA staff with a chart of accounts. On April 3, 2012 the city administrator worked with the RUBA QuickBooks contractor, who provided on-site assistance to reconcile the city's recent bank statements.