Quarterly Report: 2007, October - December (Q2), Kwigillingok

Community:
Kwigillingok 
Staff:
Ken Berlin  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Kwigillingok 
Population:
361  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
1/23/2007 
Community Sanitation Overview:
The Village Council operates the central watering point and washeteria. Water is currently derived from snow and ice melt and a lake reservoir, is treated, and hauled by residents from the washeteria. Water shortages are common. The school operates its own surface water treatment facility, but shares a sewage lagoon with the washeteria. Homes are not plumbed. Honey buckets are disposed of by residents. Infrastructure improvements are underway to develop a community system. 
RUBA Status & Activities This Qtr:
RUBA staff visited the community, met with Richard John, Finance Director, and went over the Environmental Protection Agency (EPA) grant review report by Leon Snead and Company. The main problem was with the last drawdown on the grant dated April 2006. According to Richard, that drawdown was for the last month's expenses but the Snead report indicated expenses incurred since the inception of the grant from October 2004 to April 2006. The Snead report said it could not substantiate the draw down with entries made in the general ledger and wanted Kwigillingok to provide EPA with the necessary documentation to support the drawdowns. Since Richard's books were balanced and he said the necessary documentation was on record, I told him to contact Snead and straighten out the misunderstanding that this particular drawdown was for the last month's expense. If Snead still wanted the source documents, Richard should go ahead and send the documents in question. Since it took a long time to review the records concerning the EPA grant, Richard said he would put the RUBA financial reports together and fax them to me. 11/16/06 RUBA faxed Richard John, Finance Director a sample purchase order system as follow up to comply with the Snead recommendations.  
RUBA Activities for the Coming Qtr:
RUBA staff will continue to work with the Utility Manager and Administrator to correct all deficient indicators.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
21 of 27
Total Score:
48 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
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
2006 budget was implemented in August 2006 and finance reports have been filed with the RUBA office in Bethel.

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.
No 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
All indicators continue to be met. A utility ordinance exists for this department. Customers are billed monthly and a rate increase took place this August from $10.00 each for water/sewer to $25.00. The electric utility of this organization has received the pre-pay meters. They are still in the process of installation for the electric customers. Educating the users takes place before installation for those who want this meter. They plan to integrate the water/sewer utility payments into the system in the near future. They are confident that this will keep all customer accounts current. They plan to require a down payment to any delinquent customer account on top of the delivery request. A sample purchase order system was provided to Kwigillingok in November 2006.

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
All essentials are met. This organization is current with filing and tax deposits.

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
All indicators continue to be met. This organization has workers compensation insurance coverage from May 9, 2006 to May 9, 2007 through Alaska National Insurance Co. RUBA received a coverage statement copy.

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
Essential and sustainable indicators continue to be met. This organization has long-term employees and a very active council that has been a benefit to the organization and the community.

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
No 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.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
Essential indicators continue to be met. Operators are reporting verbally about the system to the manager. Ben White and Jones John are the operators. They are planning to have Ben White attend the fall OIT through YKHC/OEH. This utility still appears on the Significant Non-Complienc(SNC list for Surface Water Treatment Rule (SWTR)violations. According to EPA, the system continues to be on a long term boil water notice for inadequate treatment facilities. Water is used only for washing and not consumed by residents. Presently the system does not disinfect due to high iron content of water. Once the water treatment project is complete, they are hopeful that this will resolve the problem. RUBA provided sample copies of daily, weekly and monthly check lists to the Utility Manager. Explanation of the importance of having inventory and critical spare parts lists has been provided to the operators. RUBA staff recommended they search an existing facility O and M manual for these lists.