|In January and February 2004, RUBA staff made several trips to the community to install QuickBooks, enter utility data and to provide program training. RUBA staff assisted in the setting up of water/sewer accounts, harbor accounts and payroll into QuickBooks. Extra effort was made in making sure all the water and sewer accounts were entered correctly. Since that time, the community has almost completely reverted back to a hand written accounting system. Budgets, financial reports, accounts payable and the cash receipt system are all done manually. During the last assessment, RUBA staff detected several data entry errors in the financial reports.
The City has a written collection policy, however, disconnections for non-payment are somewhat selectively enforced. The community has a growing account receivable with over $23,000. 90-days or more past due. The community is currently looking for ways to strengthen their collections policy. The City is using QuickBooks for its accounts receivable and customers are routinely billed on a monthly basis.