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

Community:
Tuluksak 
Staff:
Eli Jacobson  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Tuluksak Native Community 
Population:
384  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
4/22/2013 
Community Sanitation Overview:
The traditional council operates the washeteria, water treatment plant, container haul system, and electrical services for the community. Only one watering point, with storage capacity of 7,000 gallons, serves the entire community, washeteria, clinic, and the school. Residents haul honey-buckets to 21 bins located sparingly throughout the community.  
RUBA Status & Activities This Qtr:
On March 15, 2013, December 5, 2012, September 14, 2012, June 1, 2012, March 23, 2012 requests for information to update the RUBA quarterly report were sent to Tuluksak Native Community. At the time of this writing the Tribe has not responded to these request. Therefore the Tribe is no longer in compliance for several essential indicators until documents needed for verification are provided. The town experienced frequent power outages this quarter. The water plant is dependent on this electrical supply and therefore does not provide service during each power outage. 
RUBA Activities for the Coming Qtr:
Tuluksak's last RUBA assessment was finalized June 27, 2011. In order to maintain RUBA compliance a utility needs to have an assessment completed every two years. This means that the last RUBA assessment will expire this quarter. RUBA staff will communicate the need for a new assessment to be conducted.
Scores:
 
Essential Indicators:
11 of 26
Sustainable Indicators:
5 of 27
Total Score:
16 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.
No 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
Tuluksak Native Community has not provided a FY2013 budget or meeting minutes showing its adoption. Monthly financial reports have not been submitted to the Bethel office since July 2011. Tuluksak Native Community operates its own electric plant and the water plant is not billed. The plant experiences frequent power losses. The administrator stated that the utility has enough fuel for one year. The budget does not have a line item or an account established for repair and replacement. Monthly managers reports are not completed. Budget amendments are not completed.

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
No 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
Tuluksak Native Community has an adopted a collection policy. Customers are currently billed on a prepay system. The administrator and accountant have attended QuickBooks training. However, a manual system is still being used for accounting while they are transitioning to QuickBooks. Accounts receivable, accounts payable, and the payroll are done with a manual system. A receipt book is used for all customer payments. The administrative secretary showed the file cabinet with all the vendors containing invoices and payment records. The tribe does not have a chart of accounts. Monthly bank reconciliations were not provided. The administrator has to approve all purchases up to five thousand dollars. The tribal president approves purchases between five and ten thousand dollars. Purchases above ten thousand dollars must go before the council.

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
The Tuluksak Native Community uses a manual system to calculate and report payroll taxes. The tribal administrator and accountant have both been to QuickBooks training and are in the process of converting to a computerized system. A form requesting release of federal tax information was sent to Tuluksak Native Community on March 15, 2013. This form has not been received by the Bethel office, and therefore it cannot be determined if Tuluksak Native Community is current on Federal taxes. The Alaska Department of Labor (DOL) was contacted on March 20, 2013. DOL stated that Tuluksak Native Community is not current on their Employment Security Contributions account. Tuluksak is not on the Lien Watch dated January-February 2013.

Personnel System

Essential Indicators
Answer Question
No The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
No 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.
No The utility has an adequate written hiring process.
No The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance.
No 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
Tuluksak has not provided a current copy of its workers compensation insurance policy. The utility has written job descriptions for all positions that were available for review at the time of the last assessment. The utility does not have an adopted personnel evaluation process. Evaluations are done orally. The utility needs a written hiring process. Personnel folders contain job applications, but not I-9's, and letters of acceptance. The administrator stated utility has a probationary period of ninety days with an evaluation after three months, but there was no written documentation. On-the-job training and additional training opportunities are provided as necessary. Staff are encouraged to pursue further training opportunities.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
No The policy making body is active in policy making of the utility.
No The policy making body enforces utility policy.
No 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.
No 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.
No The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
Tuluksak Native Community owns the utility, and is the policy making body. The policy making body is not active and does not enforce the utility policy. The utility has a new administrator and bookkeeper. These positions have had frequent turnover. The utility operator has twelve years experience. The utility has not adopted the necessary policies necessary to give it the authority to operate. The utility does not have an organizational chart. The meetings are posted in four different public places and meet the requirements for the Open Meetings Act.

Operation of Utility

Essential Indicators
Answer Question
No 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.
No The utility has a safety manual and holds safety meetings.
No 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.
No 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 utility's operator is Carl Napoka, a permanent part time employee. Mr. Napoka is not on Alaska's Certified Water/Waste Water Operator Database. Mr. Napoka has ten years experience, but states he will not be able to do this job much longer. He came out of retirement just to help his community when the last water operator quit. The utility has a preventative maintenance plan on the wall. The administrator is in regular contact with the utility operator, and receives regular verbal status reports, but does not spot check the facility. The utility does not provide consistent service due to frequent power outages. The utility should create a safety manual, and hold regular safety meetings. The operator does not provide status reports to the administrator. The posted CCR is dated July 7, 2008 which does not meet the requirements for a current report. The city is not on the January 2013 Significant Non-Compliance list. The utility does not have an inventory control, or critical spare parts list.