Quarterly Report: 2008, July - September (Q1), Takotna

Community:
Takotna 
Staff:
Tammy Helms  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Takotna Village 
Population:
39  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/17/2007 
Community Sanitation Overview:
Water from Gold Creek is treated and hauled by residents from the washeteria. Water is also hauled from the Takotna Waterworks. Approximately 20% of homes have storage tanks with running water for the kitchen, but no homes are completely plumbed. Community buildings use individual wells and septic tanks. Honeybuckets and outhouses are used for sewage disposal. A feasibility study for water and sewer improvements is complete, but funds have not been secured for construction.  
RUBA Status & Activities This Qtr:
RUBA staff has had no assistance requests for this quarter. 
RUBA Activities for the Coming Qtr:
The Takotna Tribal Council has met all of the essential management indicators. RUBA staff will continue to provide assistance as needed by the Takotna Tribe.
Scores:
 
Essential Indicators:
26 of 26
Sustainable Indicators:
23 of 27
Total Score:
49 of 53

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
A new Tribal Administrator was hired in October for the Takotna Tribal Council. Since that time she has been able to draft a utility budget for the Council which was adopted. She is also submitting financial reports to the Council for their review. Financial reports are created through a combination of QuickBooks and Excel and compare budget to actual. The current fuel supply will maintain the community until spring when the yearly fuel order is delivered. The Tribe as well as individuals place their fuel orders through the Community Association for delivery in the early summer. Takotna Tribal Council receives BIA funds for public health and welfare which is used to subsidize the utility operating expenses. This has been approved through adoption by the Council.

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
In September 2006 the Council passed and adopted a collection policy. The Administrator has been billing the six customers on a routine basis. Payroll is currently calculated and recorded in QuickBooks. Bank accounts are reconciled on a monthly basis. QuickBooks is also used for accounts payable and receivable. When the utility operators need supplies or equipment ordered, they meet with the Administrator for approval before orders can be placed.

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.
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
The tribe has signed a tax release form; the IRS responded that the tribe is currently compliant.

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 Takotna Tribal Council has a posted workers compensation insurance policy in effect from 7/5/07 to 7/5/08 with AK National Insurance. Recently the Council adopted a tentative personnel policy from Tanana Chiefs Conference. They are now in the process of customizing it for their community. The Administrator has created current written job descriptions for all positions. 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 Council meets quarterly. The First Chief attended a Utility Personnel Management course sponsored by RUBA in the spring of 2005. The current Administrator also assumes the role of manager and bookkeeper. The Tribe has a level 1 utility operator. In September 2006 the Council adopted a water ordinance for the utility.

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.
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.
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.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
A preventative maintenance plan was developed and adopted for the sanitation facility. The Utility Operator reports to the Tribal Administrator weekly to report any changes or foreseeable problems. The Water Operator and Administrator meet monthly for safety meetings. The utility operator makes an effort to keep needed inventory and critical spare parts on hand to prevent periods of down time.