Quarterly Report: 2014, April - June (Q4), Beaver

Community:
Beaver 
Staff:
Brendan Smyth  
DCRA Regional Office:
Fairbanks regional office 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Beaver Village 
Population:
77 2013 Department of Labor Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
4/1/2005 
Exp Date:
 
Last Updated:
6/30/2014 
Community Sanitation Overview:
The Village Council operates the one central watering point and the electric company. The Village Council is the policy making body for the utilities. Most residents haul water from the new water treatment plant/washeteria and use honeybuckets or outhouses for waste disposal. The school maintains their own well. A business plan is underway to determine costs for the improvements needed to provide a community system. 
RUBA Status & Activities This Qtr:
Fairbanks RUBA staff attempted travel but could never get a certified invitation to work in the village office.  
RUBA Activities for the Coming Qtr:
Fairbanks RUBA staff will continue to attempt to work on the village Essential Indicators with the First Chief and the village office staff.
Scores:
 
Essential Indicators:
13 of 26
Sustainable Indicators:
13 of 27
Total Score:
26 of 53

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.
No YTD revenues are at a level equal to or above those budgeted.
No YTD expenditures are at a level equal to or below those budgeted.
No A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
The village council has not created a realistic utility budget for FY14. Monthly finance reports are not prepared or submitted for the council meetings. The utility is current in paying water/electric bills and has on hand adequate fuel supplies. Fuel is flown in as needed. It is unclear if the utility is receiving revenues to cover operating or repair and replacement costs, as there no monthly financial reports are prepared. No manager reports are prepared for the council. The utility currently is not receiving revenue to cover Repair and Replacement costs. Year to Date revenues and expenses are not able to be compared to a budget because a budget has not been developed. Monthly manager reports are not completed and no budget amendments are adopted since no budget has been created.

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.
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.
No A cash receipt system is in place that records incoming money and how it was spent.
No 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.
No 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
The utility bills on a regular basis and has a collection policy in place the issue being the revenue only covers fuel costs. The village uses the AMPY system to manage their accounting system; they include the water charges on the same invoice for the electric utility. Each time customers purchase electricity a portion of the payment is applied towards the water utility bill. The village should work to improve the accounts receivable system that reports past due accounts and amounts. The village has an accounts payable system as well as a payroll system that accurately calculates payroll and keeps records. The cash receipt and cash disbursement systems need to be adopted and followed by the village. The chart of accounts is in place and identifies categories in a reasonable manner. The village does not currently reconcile the bank accounts monthly. The utility has a purchasing system that follows a request and approval process; however they do not have a budget to compare proposed purchases to.

Tax Problems

Essential Indicators
Answer Question
No The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No The utility is current on filing tax reports.
No The utility is current on making tax deposits.
N/A 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
Currently awaiting IRS and DOL information concerning the tax status of the village. These indicatiors will be updated as the IRS and DOL reply to the RUBA request for information.

Personnel System

Essential Indicators
Answer Question
No 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.
No 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 utility does not have a current workers compensation insurance policy. The utility does have a personnel policy and written job descriptions. The utility has not adopted a personnel evaluation that ties the job description to the evaluation. The utility does have an adequate hiring process. Personnel folders are kept in the office and include I-9s, job applications and letters of acceptance. The utility has a 90 day probationary period and provides training for employee as funds are 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.
No 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
No 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 entity that owns the utility is known and the proper authorization is displayed on the wall in the village office. The council has been active in making policy for the utility and enforces what policy they have. The AMPY electric system ensures when a customer recharges their electric card, a portion of the water bill is automatically paid. It is a self regulating collection system. The manager and operator are adequately trained; the village is looking for an adequately trained bookkeeper. The utility has the necessary ordinances to operate. There is not a current organizational chart. The council holds meetings regularly and complies with the Open Meetings Act.

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.
No 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 operator holds the proper certifications for the utility. There is no preventative maintenance plan. The manger receives verbal Operations and Maintenance reports from the operator. No safety meetings are currently being held. The utility has not suffered any major problems due to management issues. The operator gives verbal reports to the manager. The CCR was completed for the last year but was not available to be copied. The village is not on the April 2014 SNC list. Currently there is no critical spare parts list or inventory control list.