Quarterly Report: 2014, January - March (Q3), Golovin

Community:
Golovin 
Staff:
Leroy Seppilu  
DCRA Regional Office:
Nome regional office 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
Yes 
Agreement Date:
5/28/2004 
Entity:
City of Golovin 
Population:
181 2013 Department of Labor Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
1/27/2011 
Exp Date:
5/28/2006 
Last Updated:
4/4/2014 
Community Sanitation Overview:
The City of Golovin turned over the responsibility of the management of the water supply and storage system to Alaska Rural Utilities Collaberative (ARUC), as well as water treatment plant. The city operate and manage the washeteria. In conjunction with Alaska Native Tribal Health Consortium (ANTHC), a community-wide piped water and wastewater system was constructed last year. Water is pumped from Chinik Creek, treated, and stored in three heated water storage tanks. A 1.2 million-gallon water tank has been built and a new washeteria is completed and utilized by the residents who are not connected to the water and wastewater system. At present, there are twenty six commercial and residential customers in the lower area of Golovin.  
RUBA Status & Activities This Qtr:
RUBA/LGS staff made one trip to the community of Golovin to provide budget and municipal election training for the new city clerk. The Certified Financial Statement for FY '12 form was reviewed with the City Clerk. LGS staff showed her how to complete the form. LGS staff also reviewed the FY '15 Form and showed her how she can get the information for the "Actuals" from QuickBooks . She will need to get the washeteria's financial information from the Utilities Clerk to complete the budget. 
RUBA Activities for the Coming Qtr:
RUBA/LGS staff will continue to work with the City of Golovin staff and provide telephonic advice as needed. RUBA/LGS staff will monitor the budget preparation for FY '15 and continue providing advice for municipal election preparation.
Scores:
 
Essential Indicators:
22 of 24
Sustainable Indicators:
26 of 27
Total Score:
48 of 51

Finances

Essential Indicators
Answer Question
No All revenues and expenses for the utility are listed in the utility budget.
No 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
Answer Question
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 Comments
All revenues and expenses for the utility are listed in the utility budget. The utility has not adopted a budget. Quarterly financial reports are prepared and submitted to the policy making board. The has not made monthly financial reports to the public and city council for a while since the utility clerk for the washeteria was laid off. The utility is current in paying all water/wastewater electric bills. The utility has on hand a year's adequate fuel supply. The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses. The collection rate to date by ARUC to date is excellent for the water and wastewater department.

Accounting Systems

Essential Indicators
Answer Question
N/A The utility has adopted a collection policy and actively follows it.
N/A The utility bills customers on a regular basis.
N/A 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
Answer Question
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 Comments
The city operates a washeteria. The washers and dryers are coin-operated. The city provides $0.25 coins/change to customers who need to use the washers, dryers and showers. The washeteria employees are paid by the city bookkeeper who is proficient with Quickbooks. All finances of the washeteria are managed by the bookkeeper, including payroll, record keeping, revenues received and spent.

Tax Problems

Essential Indicators
Answer Question
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.
Yes 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 Comments
For this quarter, the city and ARUC are both deemed compliant by both IRS and Alaska Department of Labor's Employment Security Division for quarterly tax reports and payments. The utility is currently not on the Tax Lien Watch.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
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 Comments
ARUC has general liability and workers's compensation coverage paid for by ARUC. The water and wastewater utility department employees are under the city's personnel policies. The policies fairly complete and comprehensive. The city has workers' compensation coverage through Alaska Municipal League-Joint Insurance Association (AML-JIA). The city has posted a current workers' compensation coverage from AML-JIA.

Organizational Management

Essential Indicators
Answer Question
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
Answer Question
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 Comments
The city council acts as the utility board and hold monthly council meetings as required by the city ordinance. The bookkeeper is adequately experienced with Quickbooks and uses it for all aspects of city's finances. The operator is certified for the level of water and wastewater services as required. Alaska Native Tribal Health Consortium (ANTHC) has a training program for operators and has trained and certified the operators in Golovin. The water treatment plant is right next to the washeteria and the water and wastewater operator shares responsibilities of the washeteria and the water and wastewater treatment plants.

Operation of Utility

Essential Indicators
Answer Question
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
Answer Question
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".
No 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 Comments
The water and wastewater utility project is still on-going and at least 22 customers will be added in the future as the sanitation project continues and completed. In the latest SNC list to July, 2013, the city is on the Significant Non-Complier list for Stage 1 and LCR and violations. The operators are working with the Remote Maintenance Worker to get off the listing.