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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: |
All revenues and expenses for the utility are itemized in a utility budget. Budgeted expenses exceeded revenues by $3,456. The water/wastewater utility was subsidized by general funds. Monthly financial reports (MFRs) comparing actual YTD revenues and expenses are included in the agenda packets, and referenced in meeting statements. RUBA staff has received copies of the MFRs up to the period ending December February 2013. According to the current financial statement, the utility is current with the electric utility payment. A March 29 conversation with the city administrator indicates there is adequate fuel for the winter. The city council has voted to keep utility rates low and the difference is subsidized from general funds.
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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 utility has adopted a collection policy and actively follows it. A copy of the collection policy is on file. The utility bills customers for water/wastewater on a regular basis. Staff uses QuickBooks for bookkeeping. Customer invoices and payments are entered into the accounts receivable program. Invoices are entered when paid. New invoices are entered when received when made. The city administrator maintains the cash receipt and cash disbursement systems. RUBA staff has copy of the chart of accounts on file. Bank reconciliation is done on a monthly basis. The city administrator compares proposed purchases to budgeted amounts before he approves all purchases.
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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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Yes
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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: |
City staff uses QuickBooks to process payroll. On March 14, 2013 Alaska Department of Labor (DOL) deemed Egegik compliant through the quarter ending December 31, 2012. Egegik is not listed in Lien Watch. On April 2, 2013 The Taxpayer Advocate deemed Egegik compliant.
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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: |
Workers compensation insurance coverage per the Division of Worker's Compensation web site verified Egegik coverage is provided by Alaska Municipal League Joint Insurance Company and is active on March 27, 2013. The city's personnel policy includes a 90 day probation period, an evaluation process and a written hiring process. The administrator hires and the council perform yearly evaluation of employees. Job descriptions need to be updated. The City of Egegik budgets for and provides training opportunities as they become available to staff. The city administrator provided several employee files for inspection. Copies of I-9s, job applications and letters of acceptance were on file.
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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 City of Egegik owns the utility and has the authority to operate as adopted by code. The city council is active in policy making for the utility and the council enforces utility policy. The city administrator is also is the bookkeeper for the city and is sufficiently trained. There are two current water/wastewater operators certified in Small Water Systems Untreated, Waste Water Collection, Water Distribution, and Water Treatment through December 31, 2015. The policy making body meets as required, on the third Thursday of each month and complies with the Open Meeting Act for all meetings. RUBA staff received council minutes for December, January, February, and March. Meetings are posted in City Hall, Post Office, and school.
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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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No
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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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No
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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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No
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The utility maintains a critical spare parts list. |
| Operation of Utility Comment: |
The current water/wastewater operator is trained and utilizes a preventative maintenance plan. The city currently has two operators who are certified in Small Water Systems Untreated, Waste Water Collection, Water Distribution, and Water Treatment through December 31, 2015. The utility has completed its Consumer Confidence Report and is not on the current Significant Non-Compliance list. Copies of the weekly and monthly preventive maintenance checklist are on file. Critical spare parts list and inventory control lists are not maintained. The water/wastewater systems work with redundant systems. If one system goes down, they can transfer to the other system until repairs are made. It is recommended that utility staff participate in the AMLJIA safety meetings via teleconference.
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