Quarterly Report: 2010, July - September (Q1), Akiachak

Community:
Akiachak 
Staff:
Susan Charles  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Akiachak Native Community 
Population:
644  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/6/2009 
Community Sanitation Overview:
The Tribal Council operates the washeteria, water treatment plant, garbage collection, and the honey-bucket haul system. The Tribal Council is the policy making body for the utility. A new well, water tank, water treatment plant and a road to the new lagoon have been completed. Currently, 72 homes and the school and teacher's housing are served by a piped system; other residents haul water from the community's watering point and IRA provides container haul (hoppers) for sewage. 
RUBA Status & Activities This Qtr:
Bethel RUBA staff traveled to Akiachak September 15, 2009 with Village Safe Water (VSW) Program staff to meet with the Akiachak IRA Council. At 10:00 am the IRA held a special meeting to discuss the RUBA program and the 2010 construction of Phase II of the water and wastewater project that began several years ago. The VSW Program Manager explained that the project has not been completed due to lack of funds, but there is limited funding available to begin phase II in 2010 which would complete about a half or third of the project. The rest of phase II could be finished in 2011 if additional funding can be obtained. Additionally, there are funds available to do in-house plumbing and service connections. There are currently sixty eight homes with piped water and wastewater. The completion of phase II will provide piped water and wastewater service to the remainder of the homes in the community. The IRA Council is eager for the project to be completed and the Tribal Administrator and Business Manager have been cooperative in providing the documents that need updating for the RUBA program. Meeting RUBA essential indicators is required for project funding and Akiachak is now in compliance after deficiencies with several management indicators were resolved. After the meeting, we toured the water plant, sewage lagoon, several homes, and the washeteria. RUBA staff will continue to work with tribal administration staff to maintain reports and will provide a checklist of required documentation needed on a monthly, quarterly, and annual basis to the Business Manager, as requested by council members. A balanced budget for the current year is on file, as are monthly finance reports through August 2009. The water and sewer utility is current with electric bills, has an adequate fuel supply and has sufficient resources to cover operating expenses.  
RUBA Activities for the Coming Qtr:
Continue to monitor finance and other RUBA essential indicators for compliance. Follow up with Akiachak IRA on 941 filing.
Scores:
 
Essential Indicators:
26 of 27
Sustainable Indicators:
27 of 27
Total Score:
53 of 54

Finances

Essential Indicators
Answer Question
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
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
Akiachak sent a 2009 balanced budget in March 2009. Water and sewer finance reports are up to date to August 2009, Electric bills are up to date and 38,000 gallons of fuel was ordered on 8/27/09. There is a pending AEA and Bridge loan to pay for the 34,000 ordered for this fall. Water and sewer is subsidized at times of low cash flow with Gaming funds.

Accounting Systems

Essential Indicators
Answer Question
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
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 accounting system uses QuickBooks Pro financial software. The organization meets both the essential and sustainable capacity indicators. Homes on piped system are billed at $118 per month. All others not on system are $10 per month. Yupik School District (YSD) signed a new water and sewer contract with ANC effective July 2008 to July 2013 in which the YSD will pay $35,000 per quarter. Collection rate for the piped system is 90% and 82% for honeybucket service. Water and sewer customer listing with accounts receivables is on file. Accounts delinquent more than three months are dealt with by the Manager. The Manager works with a collection agency on this matter.

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.
No 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
Copies of the last quarterly reports and payroll deposits are on file. IRS recent reply indicates 941's are due for 2008 4th quarter and 2009 1st and 2nd quarter. There is no Notice for Federal Tax Liens against Akiachak IRA. Mr. Lomack, Business Manager was contacted regarding the IRS deposits by fax and phone.

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
Akiachak is covered with Liberty Northwest effective to July 2010.

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 utility board is active and has all the necessary policies in place and RUBA has copies on file. The utility manager (started 2002) and bookkeeper (started 2004) have years of experience and are competent. Tribal administrator's resume and operator's certification are on file.

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".
Yes 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
Operators are certified.