Quarterly Report: 2013, January - March (Q3), Koliganek

Community:
Koliganek 
Staff:
Robert Madeson  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
New Koliganek Village Council 
Population:
192  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
4/22/2013 
Community Sanitation Overview:
Koliganek has operated a piped system for over 25 years. Water is derived from a well and is treated. Thirty-three homes and facilities are connected to the piped water and a community septic tank. Eight homes have individual wells and septic systems. Fifteen homes haul water and honey buckets. Koliganek purchases power from the school district, and also owns its own generator. The village has a 'Code Red' fire suppression unit and one village public safety officer. The community has completed a water and waste water feasibility study and is competing for funds to make improvements with the goal of connecting the entire community. 
RUBA Status & Activities This Qtr:
RUBA staff has offered assistance in amending Koliganeks Utility Ordinance and financial reporting. RUBA staff provided an example utility ordinance to the village council. THE village council said they would like to take time to read it and discuss it a further date. RUBA staff has been unable to set up a meeting with the village council to discuss amending the utility ordinance. The village administrator has been out on medical leave, with no one to replace her while she is out on leave. The administrator will return to work by the end of April. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to monitor and offer assistance with QuickBooks, ordinances and other areas as needed.
Scores:
 
Essential Indicators:
15 of 25
Sustainable Indicators:
19 of 27
Total Score:
34 of 52

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.
No The utility is current in paying all water/wastewater electric bills.
No 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.
Yes A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
RUBA staff is unable to comment because no quarterly reports have been received.

Accounting Systems

Essential Indicators
Answer Question
No 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.
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.
No 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 utility needs to adopt a collection policy for the water/wastewater utility. The utility bills customers on a regular basis, using QuickBooks which has enabled tracking account receivables and past due accounts. Accounts payable are tracked using QuickBooks. Payroll is done manually in Excel. Their manual system correctly calculates payroll. The administrator maintains the cash receipts and keeps money locked up in a safe. The administrator writes a receipt for cash received; a check is written for each invoice and entered into a ledger at the end of the day. Invoices are filed into vendors files. When spare parts for the water/waste water system need to be purchased, the water/waste water operator provides a price quote to the administrator, the the request is approved by the administrator; the water/waste water operator purchases the part, provides invoice to the administrator. When the invoice is paid it is entered into the Excel Spreadsheet ledger.

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.
N/A 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 city uses the QuickBooks accounting program to accurately calculate, track, and report payroll tax liabilities. On March 14, 2013 the Alaska Department of Labor (DOL) reported that Koliganek is compliant in meeting Alaska ESC tax obligations through December 31, 2012. Koliganek is not listed in The Small Community Tax Lien List.

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.
No 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 employer's notice was posted as required. According to the Notice of Insurance, workers compensation insurance is provided by Alaska National Insurance and is from July 1, 2012 through June 31, 2013. An April 1, 2013 check of the Division of Workers Comp website confirmed that the policy is in effect. The city's personnel policy includes an evaluation process and a written hiring process. The president performs yearly evaluation of employees. Job descriptions need to be updated. The Village of Koliganek budgets for and provides training opportunities as they become available to staff.

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
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 entity that will operate the utility is set. The village council is the active policy making body for the utility. The utility enforces current utility policy; however the current utility policy is very vague. The current policy does not address billing dates, utility fees, and policies for collecting late payments. The council has not amended the utility policy. The administrator acts as the bookkeeper and is adequately trained. The policy making body meets as required, on the third Thursday of each month and complies with the Open Meeting Act for all meetings.

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.
Yes The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
According to the Alaska Certified Water/Wastewater Database the current water/wastewater operator is certified in Small Water Systems through December 31, 2015. The current operator is trained and utilizes a preventative maintenance plan. The utility has completed its Consumer Confidence Report and is not on the Significant Non-Compliance list. The water operator staff maintains inventory of critical spare parts. RUBA recommends further training and CEU study for the water/waste water operator to maintain CEU credits for renewal of certification. The utility is run by one person. There was a safety manual present on site, but no safety meetings are held. The water wastewater operator provides a status report during their monthly council meeting.