|
Capacity Indicator: Finances
|
Essential Indicators
|
|
Yes
|
All revenues and expenses for the utility are listed in the utility budget. |
|
Yes
|
The utility has adopted a balanced realistic budget. |
|
Yes
|
Monthly financial reports are prepared and submitted to the policy making board. |
|
Yes
|
The utility is current in paying all water/wastewater electric bills. |
|
Yes
|
The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply. |
|
Yes
|
The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses. |
Sustainable Indicators
|
|
Yes
|
The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs. |
|
Yes
|
YTD revenues are at a level equal to or above those budgeted. |
|
Yes
|
YTD expenditures are at a level equal to or below those budgeted. |
|
Yes
|
A monthly manager's report is prepared. |
|
Yes
|
Budget amendments are completed and adopted as necessary. |
| Finances Comment: |
The ARUC financial report shows a balanced realistic budget for this fiscal year. All revenues and expenses for the utility are listed within the budget, and are reported to the council on a monthly basis. During the last quarter, the financials show that the collection rate is 91 percent. In reviewing the financial report it shows that they are receiving user fees to cover their operating expenses and repair and replacement costs. No budget amendment is needed at this time.
|
|
Capacity Indicator: Accounting Systems
|
Essential Indicators
|
|
Yes
|
The utility has adopted a collection policy and actively follows it. |
|
Yes
|
The utility bills customers on a regular basis. |
|
Yes
|
An accounts receivable system is in place which tracks customers and reports past due accounts and amounts. |
|
Yes
|
An accounts payable system is in place. |
|
Yes
|
The payroll system correctly calculates payroll and keeps records. |
|
Yes
|
A cash receipt system is in place that records incoming money and how it was spent. |
|
Yes
|
The utility has a cash disbursement system that records how money was spent. |
Sustainable Indicators
|
|
Yes
|
A chart of accounts is used that identifies categories in a reasonable, usable manner. |
|
Yes
|
Monthly bank reconciliations have been completed for all utility accounts. |
|
Yes
|
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: |
ARUC bills customers on a monthly basis and actively follow the adopted collection policy, notifying customers that they will be disconnected if they are more than two months past due.
They utilize an accounting system which reports past due amounts, an accounts payable system, and a payroll system that correctly calculates payroll and keeps payroll records. Their system records all incoming money and how it was spent using a cash disbursement system. ARUC uses their budget line items as the chart of accounts, reconciling bank accounts before completing their monthly reports. The community uses their budget and latest monthly financial report before approving purchases, using purchase orders that are approved and recorded.
|
|
Capacity Indicator: Tax Problems
|
Essential Indicators
|
|
Yes
|
The utility has a system to accurately calculate, track, and report payroll tax liabilities. |
|
Yes
|
The utility is current on filing tax reports. |
|
Yes
|
The utility is current on making tax deposits. |
|
N/A
|
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: |
In reviewing the ARUC completed tax authorization form, they have no known debt and are current on filing and depositing taxes and reports.
|
|
Capacity Indicator: Personnel System
|
Essential Indicators
|
|
Yes
|
The utility has a posted workers compensation insurance policy in effect. |
Sustainable Indicators
|
|
Yes
|
The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language. |
|
Yes
|
The utility has adequate written job descriptions for all positions. |
|
Yes
|
The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation. |
|
Yes
|
The utility has an adequate written hiring process. |
|
Yes
|
The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance. |
|
Yes
|
The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations. |
|
Yes
|
The utility provides training opportunities to staff as needed and available. |
| Personnel System Comment: |
ARUC and the city have paid the workers compensation insurance in full, which is posted and will remain in effect until October 2013 as verified by AMLJIA. The city's insurance is paid in full until June 30, 2013.
The city has an adopted personnel policy. The policy has been reviewed by AML. A written personnel evaluation process that ties into adequately written job descriptions is used. The city follows a written hiring process and has a probationary period for new hires that includes orientation, job training oversight and evaluations.
ARUC provides training opportunities to employees onsite and supports attendance to any training the Department of Environmental Conservation puts on through Maniilaq Association. The city has budgeted funds to cover the costs to send utility personnel and/or council members to training as needed so plans on sending the new administrator to our RUBA financial management class in April 2013.
|
|
Capacity Indicator: Organizational Management
|
Essential Indicators
|
|
Yes
|
The entity that owns the utility is known; the entity that will operate the utility is set. |
|
Yes
|
The policy making body is active in policy making of the utility. |
|
Yes
|
The policy making body enforces utility policy. |
|
Yes
|
The utility has an adequately trained manager. |
|
Yes
|
The utility has an adequately trained bookkeeper. |
|
Yes
|
The utility has an adequately trained operator or operators. |
|
Yes
|
The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate. |
Sustainable Indicators
|
|
Yes
|
The utility has adopted an organizational chart that reflects the current structure. |
|
Yes
|
The policy making body meets as required. |
|
Yes
|
The utility complies with the open meeting act for all meetings. |
| Organizational Management Comment: |
The city council signed an agreement with ARUC who oversees and operates their utility and enforces policy in order to effectively run the utility.
The city council does comply with the open meetings act and meet monthly. They work with ARUC and support them with all their decisions. ARUC has adopted an organizational chart that reflects their current structure. The adequately trained acting administrator oversees all staff of the organization.
They follow the ordinances adopted to give authority. LGS staff has the ARUC organizational chart on file. ARUC has a trained manager and bookkeeper who report to the council on the operations of the utility. The operator is not certified, who attended the training in March here in Kotzebue.
|
|
Capacity Indicator: Operation of Utility
|
Essential Indicators
|
|
Yes
|
The utility operator(s) are actively working towards necessary certification. |
|
Yes
|
The utility has a preventative maintenance plan developed for the existing sanitation facilities. |
Sustainable Indicators
|
|
Yes
|
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. |
|
Yes
|
The utility has a safety manual and holds safety meetings. |
|
Yes
|
Utility facilities have not suffered any major problems/outages due to management issues that are unresolved. |
|
Yes
|
The utility is operating at the level of service that was proposed. |
|
Yes
|
The operator provides status reports to the manager on a routine basis. |
|
Yes
|
The utility has completed and distributed its "Consumer Confidence Report". |
|
Yes
|
The utility is not on the "Significant Non-Complier" (SNC) list. |
|
Yes
|
The utility maintains an inventory control list. |
|
Yes
|
The utility maintains a critical spare parts list. |
| Operation of Utility Comment: |
The two operators have been actively working towards their certification since they were hired in April 2012. The main operator has not been able to pass the introduction to wastewater system to receive his certificate yet. A second alternate has been hired in hopes that he will attend and pass the next training course.
The Environmental Health Manager continues to train and assist onsite as needed. The utility follows the preventative maintenance plan which helps prevent major problems. The utility is operating at the level proposed and maintains an inventory control list and critical spare parts list. They have completed and distributed a Consumer Confidence Report. The utility staff have held safety meetings and the manager receives a monthly report from the operators and routinely spot checks the facilities to see that the maintenance is being completed. Ambler is not on the Significant Non-Complier (SNC) list.
|
