RUBA Community Status Report

Community Name: Atka


Community:

Atka

RUBA:

Yes

Staff:

Robin Eleazer

Agreement:

No

DCA Region:

Anchorage

Agreement Date:

Region:

Aleutians

Exp Date:

Govt Type(s):

2nd Class City

Borough:

Unorganized

Assessment Date:

3/27/2012

Population:

61

Active Community:

Yes

Date Updated:

9/27/2013


Community Sanitation Overview:

The community water/wastewater system was constructed in went online in August 2012. Water is supplied by a stream and wooden reservoir dam northwest of the city. It is stored in a new 140,000 gallon water tank before distribution. All 50 homes are connected to the piped water and wastewater system. Wastewater is piped to a central wastewater system. Wastewater flows untreated through outfall lines into Nazan Bay. Garbage is collected twice a week. The City of Atka assumed operation of the electric utility in 2007. Work began on extension and repavement of the Atka airstrip in summer of 2008; completed in 2009. Atka Pride Seafoods processing plant will be expanded to allow for processing of multi-species. A crab allocation was purchased by Atka Pride Seafoods and APICDA from Westward Seafoods. The crab will be processed in the local plant.

RUBA Status
and Activities
this Quarter:

On September 27, Anchorage RUBA staff sent IRS Authorization to Request Federal Tax Information form be signed for the community's RUBA Assessment. RUBA staff also requested the last three monthly financial reports for the water utility that have been approved by the council, and any workers compensation information.

 

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.

Comment:

The city adopted its FY14 budget on June 18, 2013, which includes the water and sanitation enterprise, with Ordinance 13-191. There is a transfer from the Aleutian Pribilof Island Community Development Association, community dividend to cover the operating expenses for the water utility. The budget does have a Retirement and Replacement line item. The city administrator provides monthly financial reports in the form of budget versus actual to the council. The city owns the electric utility and uses QuickBooks to track interoffice transactions for electricity. An email from the city states that the city has enough fuel until a fuel barge is anticipated to make a delivery. Budget amendments are done as needed.

 

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.

Comment:

In the Atka Code of Ordinances is Title 9, Chapter 1, Section 14: Administration and Enforcement that addresses the collection policies for the water utility. The AMPY meter is programmed to process the water and sanitation charges on the customers prepaid utility card. No utility bills are generated through the AMPY prepay system, so there are no accounts receivable for the utility as bills are not sent out to residential customers. QuickBooks Online is used to track the accounts receivable for the commercial class customers. QuickBooks Online is also used to track accounts payable and has no major payments due to vendors. The city uses QuickBooks Online to process payroll. Customers are given a receipt generated from a sales book and a receipt from QuickBooks Online when paying for water and sanitation utilities. QuickBooks Online is used to record cash disbursements. The Chart of Accounts has all bank accounts, accounts receivable, assets, accounts payable, credit cards, liabilities equities, income and expense accounts. QuickBooks Online is used for bank reconciliations. Title 3, Chapter 4, Section 1: Purchasing Agent; states the mayor is the purchasing agent, or the mayor may designate the city administrator as the purchasing agent for the city.

 

Capacity Indicator: Tax Problems

Essential Indicators:

Yes

The utility has a system to accurately calculate, track, and report payroll tax liabilities.

No

The utility is current on filing tax reports.

No

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.

Comment:

The city uses QuickBooks Online to calculate, track and report payroll liabilities. The community has been faxed the request for Federal Tax information, however as of September 30, 2013 no response has been received. The Department of Labor report is pending.

 

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.

Comment:

The city is insured for workers compensation under their Alaska Municipal League Joint Insurance Association (AMLJIA) policy that is current until July 1, 2014. The personnel policies are in Title 6 of the Atka Code of Ordinances and address classification and compensation, recruitment and hiring of personnel and also evaluations. Personnel files are kept in a locked file cabinet and include the I-9, job application, letter of acceptance, evaluations, and tax information. The current probationary period is three months for new employees. The city provides training opportunities for employees when necessary and with budgetary limitations being considered.

 

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.

Comment:

In the Atka Code of Ordinances is Title 9: Utilities, Chapter 1: Water, Sewer, and Refuse Utility that addresses the water and wastewater utility. The policy making body is active and informed in making and enforcing utility policies. The mayor is the utility manager and has a Water Treatment Provisional and Water Distribution Provisional certifications due to expire December 31, 2013. The city administrator is the bookkeeper for the utility. The city has an organizational chart that shows the lines of authority for the water utility. The city meets as required by ordinance and follows the Open Meetings Act by posting meeting notices in three public places 24 hours prior to a meeting.

 

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.

No

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.

No

The utility has completed and distributed its "Consumer Confidence Report".

No

The utility is not on the "Significant Non-Complier" (SNC) list.

No

The utility maintains an inventory control list.

No

The utility maintains a critical spare parts list.

Comment:

The primary operator is certified in Water Treatment and Water Distribution Provisional that expires on December 31, 2013. There are two alternates that have the Small Water System Treated certificates that expire on December 31, 2013. The current water utility has a wall mounted chart that serves as the preventative maintenance plan. Safety meetings include an overview of the daily operations and possible hazards between operators, but are not recorded. There have been no major problems or outages due to unresolved management issues. The operator provides updates to the council with verbal reports. The CCR was generated and distributed to water utility customers and posted in three public places. The water utility is not listed on the current April 2013 SNC List.

RUBA Activities for the Coming Quarter:

RUBA staff assigned to community has accepted a position outside of the RUBA Program, another Anchorage RUBA staff will cover community until the community is permanently assigned to another RUBA staff.