|The council has adopted Title VI: Utilities and Public Facilities / Equipment, Chapter 36: Water and Sewer in the code of ordinances. This code has a provision for the city to adopt and enforce regulations and provisions pertaining to the water utility.
A sample bill to a water and sewer utility customer was received that shows a monthly water and landfill service charge to the customer.
The city utilizes QuickBooks 2009 Pro for all financial accounting. The accounts receivable report, dated January 25, 2011 has all the accounts that are owed to the city. There is an issue of reconciliation of past due billings that may or may not have been paid. The clerk has asked the QuickBooks consultants how to enter prepay amounts for the electric utility as there was a time that the previous clerk did not send out bills.
The accounts receivable report shows no considerable amount to be paid, except for a forecast of a heavy equipment part that the city is planning to purchase.
All cash received is kept in a safe within the city office and deposited to the bank on a weekly basis. The city issues receipts to each customer upon payment.
All payroll is done with QuickBooks and the clerk is very knowledgeable with the QuickBooks program.
A chart of accounts dated January 25, 2011 has all bank accounts, assets, liabilities, equities, income and expenses listed for the City of False Pass.
Monthly bank reconciliations are done with bank statements and QuickBooks; documentation for the December bank reconciliation was received.
When purchases are needed that are not listed on the budget, the clerk reviews the budget and gets authorization from the mayor.