Quarterly Report: 2014, October - December (Q2), Karluk

Community:
Karluk 
Staff:
Tammy Helms  
DCRA Regional Office:
Anchorage 
Gov't Type:
Federally Recognized Tribe 
Borough:
Kodiak Island Borough 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Karluk 
Population:
27 (2012 Alaska Department of Labor Estimate) 
Assessment Status:
Assessment N/A 
Assessment Date:
10/27/2008 
Exp Date:
 
Last Updated:
9/27/2010 
Community Sanitation Overview:
Water is supplied by a creek, is treated and stored in a 50,000-gallon tank. All occupied homes are fully plumbed. There is no refuse collection service, and the landfill is a temporary, unpermitted site. The school organizes aluminum recycling. 
RUBA Status & Activities This Qtr:
RUBA staff has maintained in contact with the Karluk utility manager to check up on the community. The community currently has no issues that they are requesting assistance with. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to assist the community in meeting all of the essential capacity indicators. RUBA is offering a Personnel Management training in Kodiak November 1-5, 2010. Participants from Karluk will be encouraged to attend.
Scores:
 
Essential Indicators:
19 of 27
Sustainable Indicators:
22 of 27
Total Score:
41 of 54

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.
No 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.
No The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.
Sustainable Indicators
Answer Question
No 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
Currently, the Tribal Council is not charging for water/sewer services. In 2008 the tribe applied for and received the RCA provisional certification in which they do have a rate schedule. The Council would like to review those rates before implementing them and are preparing to do so in a future meeting. Until that time, the tribe is using the IHS funds they receive to subsidize the water utility. The tribe does not have a specified water/sewer budget therefore they are unable to create monthly financial reports that accurately shows and compares the YTD revenue and expenses to annual budgeted amounts; however, they do have an entity budget for the programs run by the Tribal Council and financial reports for those programs are presented to the Council at the monthly meetings. In 2007 the tribe switched accountants and began a more hands on approach to the finances of the tribe. Although the Tribal Council has an accountant, the tribal staff has been trained to enter data and write checks through QuickBooks. The tribe owns the electric generators that supply electricity to the community and operate the Alutiiq Light and Power Company. Electricity is not billed to the interfacilities of the tribe. Manager/ operator reports are given verbally when requested from the Council or when there are problems or changes.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
No The utility bills customers on a regular basis.
No 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
As part of the approval process for the RCA provisional certification the tribe adopted a billing and collection policy, however, the Council is uncertain of how well the collection policy will work because the location of all the curb stops are unknown. The tribe utilizes QuickBooks for program revenue, accounts payable and payroll. The QuickBooks system is set up properly and will be a tool in the water/sewer accounts receivable once the Tribe begins charging customers.

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
As stated previously, the tribe has a QuickBooks system that accurately tracks, calculates and reports payroll tax liabilities. The IRS and DOL has reported the tribe is current will all filings.

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
The Karluk IRA Tribal Council has a posted workers compensation insurance policy in effect from 1/30/10 to 12/31/10 with AK National Insurance. The Tribe reports they have adopted a written personnel policy and follow it closely. The probation period for new hire is 90 days. Each employee file contains a minimum of a written job description, W-2, and an I-9. Training opportunities to staff are provided as funds allow or opportunities by other sponsors come available.

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 community members acknowledge the Karluk IRA tribe as the governing body operating the water/sewer utility. The Council meets monthly and is active in policy making. As stated above, the Council would like to review the rate and collection policy before implementing them and are preparing to do so in a future meeting. The utility manager is also the water operator and is certified as a small treated water system operator.

Operation of Utility

Essential Indicators
Answer Question
Yes The utility operator(s) are actively working towards necessary certification.
No 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.
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.
No 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.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
The Karluk IRA Tribal Council has applied for and has received their RCA Provisional Certification. A preventative maintenance plan was developed for the sanitation facility in the early 1980s when the system was originally constructed. Currently the RMW for the community works closely with the utility operator to maintain the system. The utility operator reports verbally to the Tribal President when there is a problem, she can foresee one, or to report the system is running well. A copy of the CCR was completed with the help of ADEC. The utility operator and Council try to keep needed critical spare parts on hand. There is no written inventory or spare parts list; however, the operator has a mental count of control and spare parts within the plant.