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Capacity Indicator: Finances
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Essential Indicators
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Yes
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All revenues and expenses for the utility are listed in the utility budget. |
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Yes
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The utility has adopted a balanced realistic budget. |
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Yes
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Monthly financial reports are prepared and submitted to the policy making board. |
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Yes
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The utility is current in paying all water/wastewater electric bills. |
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Yes
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The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply. |
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Yes
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The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses. |
Sustainable Indicators
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Yes
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The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs. |
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Yes
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YTD revenues are at a level equal to or above those budgeted. |
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Yes
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YTD expenditures are at a level equal to or below those budgeted. |
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Yes
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A monthly manager's report is prepared. |
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Yes
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Budget amendments are completed and adopted as necessary. |
| Finances Comment: |
The FY13 budget amendment lists the water utility income at $7,415 and a general fund transfer of $13,968 for a total income of $21,383. The utility expenses total $21,117. Monthly financial statements are in budget versus actual format and are submitted to the council. The city purchases heating fuel from Peter Pan Seafoods on an as needed basis.
The city has a repair and replacement line item and a separate bank account in which funds are deposited.
The utility manager is also the operator and submits maintenance reports to the council as documented in meeting minutes.
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Capacity Indicator: Accounting Systems
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Essential Indicators
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Yes
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The utility has adopted a collection policy and actively follows it. |
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Yes
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The utility bills customers on a regular basis. |
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Yes
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An accounts receivable system is in place which tracks customers and reports past due accounts and amounts. |
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Yes
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An accounts payable system is in place. |
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Yes
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The payroll system correctly calculates payroll and keeps records. |
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Yes
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A cash receipt system is in place that records incoming money and how it was spent. |
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Yes
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The utility has a cash disbursement system that records how money was spent. |
Sustainable Indicators
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Yes
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A chart of accounts is used that identifies categories in a reasonable, usable manner. |
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Yes
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Monthly bank reconciliations have been completed for all utility accounts. |
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Yes
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The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts. |
| Accounting Systems Comment: |
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 wastewater utility customer was received that shows a monthly water and landfill service charge to the customer.
The city utilizes QuickBooks for all financial accounting. The accounts receivable report lists all accounts 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 as there was a time that the previous clerk did not send out bills.
The accounts payable report shows no considerable amount to be paid, with the exception 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 experienced with the QuickBooks program.
The chart of accounts has all bank accounts, assets, liabilities, equities, income, and expenses listed.
Monthly bank reconciliations are done utilizing bank statements and QuickBooks.
When purchases are needed that are not listed on the budget, the clerk reviews the budget and requests purchasing authorization from the mayor.
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Capacity Indicator: Tax Problems
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Essential Indicators
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Yes
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The utility has a system to accurately calculate, track, and report payroll tax liabilities. |
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Yes
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The utility is current on filing tax reports. |
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Yes
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The utility is current on making tax deposits. |
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N/A
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If there are any past due tax liabilities or recorded tax liens, a lien release has been issued or a repayment agreement has been signed and repayments are current. |
| Tax Problems Comment: |
The IRS report dated March 11, 2013 shows that the city is compliant with required federal tax deposits and filing and has no record of a lien.
The Department of Labor and Workforce Development, Employment Security Divisions report from March 18, 2013 states that the city is in compliance with state tax filing and deposits. The city is not on the January - February 2013 Lien Watch.
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Capacity Indicator: Personnel System
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Essential Indicators
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Yes
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The utility has a posted workers compensation insurance policy in effect. |
Sustainable Indicators
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Yes
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The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language. |
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Yes
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The utility has adequate written job descriptions for all positions. |
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Yes
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The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation. |
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Yes
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The utility has an adequate written hiring process. |
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Yes
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The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance. |
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Yes
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The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations. |
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Yes
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The utility provides training opportunities to staff as needed and available. |
| Personnel System Comment: |
The City of False Pass is insured by Alaska Municipal League Joint Insurance Association (AMLJIA) for workers compensation insurance with coverage from July 1, 2012 to July 1, 2013. The employee job descriptions, evaluation process and hiring process are located in the code of ordinances.
The employee files are locked in the mayor's office.
There is a probationary period of 90 days for new employees.
The city offers training to employees as needed and when funding is available.
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Capacity Indicator: Organizational Management
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Essential Indicators
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Yes
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The entity that owns the utility is known; the entity that will operate the utility is set. |
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Yes
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The policy making body is active in policy making of the utility. |
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Yes
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The policy making body enforces utility policy. |
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Yes
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The utility has an adequately trained manager. |
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Yes
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The utility has an adequately trained bookkeeper. |
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Yes
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The utility has an adequately trained operator or operators. |
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Yes
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The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate. |
Sustainable Indicators
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Yes
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The utility has adopted an organizational chart that reflects the current structure. |
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Yes
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The policy making body meets as required. |
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Yes
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The utility complies with the open meeting act for all meetings. |
| Organizational Management Comment: |
The entity that owns the utility is the City of False Pass as documented in Title IV in the Code of Ordinances.
The policy making body is False Pass City Council as stated in the False Pass Code of Ordinances.
The city has adopted an organizational chart.
The city council meets every third Tuesday of each month.
The city posts meeting notices five days prior to the meeting date with the place, time, and type of meeting.
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Capacity Indicator: Operation of Utility
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Essential Indicators
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Yes
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The utility operator(s) are actively working towards necessary certification. |
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Yes
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The utility has a preventative maintenance plan developed for the existing sanitation facilities. |
Sustainable Indicators
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Yes
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The manager receives a monthly O&M report from the utility operator and routinely "spot checks" the facilities to see that the maintenance items are being completed. |
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Yes
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The utility has a safety manual and holds safety meetings. |
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Yes
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Utility facilities have not suffered any major problems/outages due to management issues that are unresolved. |
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Yes
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The utility is operating at the level of service that was proposed. |
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Yes
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The operator provides status reports to the manager on a routine basis. |
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Yes
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The utility has completed and distributed its "Consumer Confidence Report". |
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Yes
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The utility is not on the "Significant Non-Complier" (SNC) list. |
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No
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The utility maintains an inventory control list. |
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Yes
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The utility maintains a critical spare parts list. |
| Operation of Utility Comment: |
The current water operator is the utility manager and is trained in the water operation and is currently scheduling to take the test with Department of Environmental Conservation Water Division program.
The Operations and Maintenance Manual submitted by the plant engineering firm in 2004 is kept in the current water treatment plant.
The city participates in the AMLJIA safety meetings and has adopted a resolution to continue participation in safety meeting teleconferences.
The utility manager is also the operator and provides a monthly manager's report for all city facilities.
There have not been any major outages due to management issues in the past three years.
A copy of the 2011 CCR was distributed as required.
The water treatment plant was not listed on the January 2013 Significant Non-Compliance (SNC) list.
There is a critical spare parts for the utility but no inventory control list. The operator is working on completing the equipment list and the critical spare parts list is being updated.
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