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

Community:
Tyonek 
Staff:
Tammy Helms  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Tyonek 
Population:
199  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/17/2007 
Community Sanitation Overview:
A piped water and sewer system serves the entire community -- aproximately 90 homes and facilities. Water is derived from Second Lake, is treated and stored in a 175,000-gal. tank. Back-up water supplies are available from a lake near the airport. The community wants to develop a groundwater source. A small coin-operated washeteria, with one washer and dryer, is available. 
RUBA Status & Activities This Qtr:
February 27, 2007, Tammy Helms met with Janelle Baker, Utility Manager and Leonard Trenton, accounting staff of the Native Village of Tyonek to complete a RUBA assessment of management capacity indicators. Although Tyonek had tax issues, a repayment agreement was in place and payments were being made while also paying current tax liabilities. As of June 2007, however, the IRS has indicated that payments on the past due amount have stopped, and levy action will be pursued. The community met with IRS representatives and on July 24, 2007, RUBA staff received notification from the IRS that the Native Village of Tyonek had made some payments and offered a commitment letter for the balance. The Anchorage IRS Tax Advocate approved release of the levy.  
RUBA Activities for the Coming Qtr:
The Native Village of Tyonek has met all of the essential capacity indicators. It is recommended that the Native Village of Tyonek to continue working towards meeting all of the sustainable indicators.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
25 of 27
Total Score:
52 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
The utility is receiving revenues sufficient to cover operating expenses and repair and replacement costs. The accounting staff, Mr. Trenton prepares and presents a financial report to the Council monthly that shows the budget compared to actual expense and revenue information. The Native Village of Tyonek has a 3,000 gal. holding tank for diesel fuel and a 2,500 gal tank for gas. The last fuel delivery was on 2/23/07. All fuel is flown in from Anchorage. As of 1/18/07 fuel prices are: Gasoline- $6/gal Diesel- $5/gal The utility charges $50/month for residential water/sewer service and $100/month for commercial water/sewer service. The Utility Manager presents monthly oral reports to 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
To purchase equipment or supplies there must be prior approval by the supervisor. A check request form must also be submitted to the Administrator who then checks the budget to either approve or deny the request. In May 2005 the Council amended the water/sewer ordinance that included a section on billing and collections. They are making active efforts to collect on past due amounts. The utility utilizes the accounting software MYOB and Check Mark. Currently the utility has a billing agreement with Alaska Native Health Consortium (ANTHC) to do the monthly billing.

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
The Native Village of Tyonek owes federal taxes for all quarters of 2005 along with the second and third quarters of 2006. In speaking with IRS representative Kristia Dout, the Council had been paying current liabilities on time and had been making efforts to pay on the outstanding balance, but as of the end of June 2007 efforts to pay on the outstanding balance had stopped. IRS will be pursuing levy actions. UPDATE: On 7/24/07 RUBA staff received notification from IRS Representive that Tyonek have made some payments and have a commitment letter for balance. Anchorage Tax Advocate approved release.

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 utility has a posted workers compensation insurance policy through Alaska National Insurance Company that is valid from 10/1/06- 10/1/07. The utility has a probationary period for new hires. The probationary period is 90 days. At the end of the probationary period a personnel evaluation is completed. Evaluations are completed annually thereafter. The Council relies on various entities for training needs: ANTHC, Village Safe Water and RUBA.

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
Council meetings are held on the second Wednesday of each month. Agendas are mailed to Council members a minimum of 24 hours prior to the meeting and a notice is posted in the Tribal center. The current operator has been employed for 2.5 years. The Utility Manager has been on staff since 2002.

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.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
Ms. Baker stated that although they do not have regularly scheduled safety meetings they did hold safety meetings prior to starting new projects and as needed throughout the project. The old water treatment plant (WTP) has been shut down due to equipment failure. Currently the utility is operating out of an emergency WTP constructed from two conex buildings. Funding has been allocated for a new WTP. Tyonek is not currently on the 5/7/07 SNC list. Spare parts are purchased on an as needed basis. Mary O'Conner assisted in completing the 2006 CCR.