RUBA Community Status Report

Community:

RUBA:

Staff:

Agreement:

DCA Region:

Agreement Date:

Region:

Exp Date:

Govt Type(s):

Borough:

Assessment Date:

Population:

Active Community:

Date Updated:

Community Sanitation Overview:

The City of Marshall's utility services almost 100 percent of the 108 housing units with water and sewer lines. Water is hauled to the health clinic and Head Start building. A few older housing units could not be hooked up to water and sewer lines. The water is drawn from three wells. One is the primary well and two are back up wells that are periodically used. The water treatment plant has a storage tank and supplies water as needed.

RUBA Status
and Activities
this Quarter:

On March 15 2013 a request for information to update the RUBA quarterly report was sent to Marshall. Not all the information was received and therefore some essential indicators have not been met.

Capacity Indicator: Finances

Essential Indicators:

All revenues and expenses for the utility are listed in the utility budget.

The utility has adopted a balanced realistic budget.

Monthly financial reports are prepared and submitted to the policy making board.

The utility is current in paying all water/wastewater electric bills.

The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply.

The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.

Sustainable Indicators:

The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs.

YTD revenues are at a level equal to or above those budgeted.

YTD expenditures are at a level equal to or below those budgeted.

A monthly manager's report is prepared.

Budget amendments are completed and adopted as necessary.

Comment:

The City of Marshall has adopted its FY 2012 budget for the period July 1, 2012 through June 30, 2013. The utility budget has revenues of $90,000 and expenditures of $73,689 equaling a positive balance of $16,311 and therefore making the budget balanced and realistic. Monthly reports up to February 2013 have been submitted to the Bethel office. Alaska Village Electrical Cooperative (AVEC) was contacted March 19, 2013. AVEC verified that the electric bills are current. The City of Marshall makes fall and spring fuel orders. Funding is in the budget for a spring fuel order. An account has been established for repair and replacement. Financial reports show that year to date revenues are below those budgeted and expenditures are above those budgeted. The meeting minutes do not reflect that a monthly manager's report is submitted. The council meets the second Wednesday of each month and adopts budget amendments as necessary.

Capacity Indicator: Accounting Systems

Essential Indicators:

The utility has adopted a collection policy and actively follows it.

The utility bills customers on a regular basis.

An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.

An accounts payable system is in place.

The payroll system correctly calculates payroll and keeps records.

A cash receipt system is in place that records incoming money and how it was spent.

The utility has a cash disbursement system that records how money was spent.

Sustainable Indicators:

A chart of accounts is used that identifies categories in a reasonable, usable manner.

Monthly bank reconciliations have been completed for all utility accounts.

The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts.

Comment:

The City of Marshall has a collection policy and actively follows it. Customers are billed regularly. A copy of a recent billing statement was provided. The billing statement includes past due amounts of thirty, sixty, and ninety days demonstrating a functional accounts receivable system. Accounts receivable, accounts payable, and the payroll are managed using QuickBooks. The city clerk also uses QuickBooks to provide receipts for incoming funds as well as recording how outgoing money was spent. The chart of accounts in QuickBooks is organized and lists revenues and expenditures. Monthly bank reconciliations are performed. Worksheets demonstrating the reconciliation process were shown to RUBA staff. All purchases above one thousand dollars require council approval.

Capacity Indicator: Tax Problems

Essential Indicators:

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

The utility is current on filing tax reports.

The utility is current on making tax deposits.

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 of Marshall uses QuickBooks to calculate and report payroll taxes. The City of Marshall did not provide the requested authorization to request federal tax information form and therefore federal tax compliance could not be verified. The state Department of Labor (DOL) was contacted on March 20, 2013. DOL verified that the City of Marshal is current on their Employment Security Contributions account. The City of Marshal is not on the Lien Watch dated January-February 2013.

Capacity Indicator: Personnel System

Essential Indicators:

The utility has a posted workers compensation insurance policy in effect.

Sustainable Indicators:

The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language.

The utility has adequate written job descriptions for all positions.

The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.

The utility has an adequate written hiring process.

The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance.

The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations.

The utility provides training opportunities to staff as needed and available.

Comment:

The City of Marshall has a workers compensation insurance policy that covers the period July 1, 2012 through July 1, 2013. A personnel policy has been adopted and the city has written job descriptions for all positions that were available for review at the time of the assessment. The city clerk provided copies of the job descriptions for the city administrator, city clerk, and city bookkeeper. The utility does not have an adopted personnel evaluation process, or a written hiring process. Personnel folders contain job applications, but not I-9's, and letters of acceptance. The city clerk stated that the utility has a probationary period, but there is no written documentation. On-the-job training and additional training opportunities are provided as necessary. Staff are encouraged to pursue further training opportunities.

Capacity Indicator: Organizational Management

Essential Indicators:

The entity that owns the utility is known; the entity that will operate the utility is set.

The policy making body is active in policy making of the utility.

The policy making body enforces utility policy.

The utility has an adequately trained manager.

The utility has an adequately trained bookkeeper.

The utility has an adequately trained operator or operators.

The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate.

Sustainable Indicators:

The utility has adopted an organizational chart that reflects the current structure.

The policy making body meets as required.

The utility complies with the open meeting act for all meetings.

Comment:

The City of Marshall owns the utility, and is the policy making body. The city council meets the second Wednesday of each month. A copy of a recent notice of disconnection of service was provided demonstrating enforcement of the policy. The mayor performs management duties. The city clerk has one year of experience and performs bookkeeping duties. The utility operator has four years experience and plans on additional training. The city does not have an adopted organizational chart. The city has adopted ordinances that give the utility authority to operate. City meetings are posted in three different public places and the requirements for the Open Meetings Act are met.

Capacity Indicator: Operation of Utility

Essential Indicators:

The utility operator(s) are actively working towards necessary certification.

The utility has a preventative maintenance plan developed for the existing sanitation facilities.

Sustainable Indicators:

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.

The utility has a safety manual and holds safety meetings.

Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.

The utility is operating at the level of service that was proposed.

The operator provides status reports to the manager on a routine basis.

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

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

The utility maintains an inventory control list.

The utility maintains a critical spare parts list.

Comment:

The utility's operator is a permanent part time employee. The operator has four years experience and is attending additional training to increase his certification level. The utility has a preventative maintenance plan. The operator currently does not provide monthly reports to the administrator and routine spot checks of the facility are not being completed. The utility currently does not have a safety manual or hold regular safety meetings. The utility has had no major outages and is providing regular service to over ninety percent of the town. The operator currently provides status reports to the city clerk. The posted CCR is posted. The city is not on the January 2013 Significant Non-Compliance list. The utility does not have an inventory control, or critical spare parts list.

RUBA Activities for the Coming Quarter:

RUBA staff will continue to work with Marshall on the remaining deficient indicators and offer other assistance when requested.