|The city council recently adopted a water/wastewater ordinance that includes sections on billing and collections. The community has been notified as to why the council must enforce collections. The community has been supportive of the policy.
Until recently the city utilized Corel WordPerfect for the monthly billing but the system was discontinued due to staff turnover. RUBA staff helped the city create a manual system that will be easier to use and help get the billing out by the fifth of each month. Customers are charged $30 per month for combined water, wastewater and garbage service. Each monthly invoice shows the date of billing, a description of services, amount due, cost of service, amount paid and total balance due.
A manual system is in place for tracking and reporting accounts receivable, accounts payable and payroll. Due to the small size of the community, this manual system for reporting is effective and sufficient.
The current system for cash receipts is for staff to write a receipt of payment to the customer, enter the payment on the customer's account ledger and then the mayor or vice mayor makes a deposit to the bank.
The city uses a checkbook register to record who checks are written to with payments entered on another ledger that tracks which class or account the funds are expended from. Monthly bank reconciliations are completed manually.
Purchases for the utility are discussed by the mayor and vice mayor to confirm if the purchase is necessary and there are funds available in the budget. Major purchases are discussed by the entire council prior to ordering.