Quarterly Report: 2009, July - September (Q1), Koliganek

Community:
Koliganek 
Staff:
Ralph Andrew  
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:
11/17/2008 
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 honeybuckets. 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 sewer feasibility study and is competing for funds to make improvements with the goal of connecting the entire community. 
RUBA Status & Activities This Qtr:
At the request of the village council, RUBA conducted an assessment of management indicators in Koliganek on September 4, 2008. The water/sewer utility, operated by the village council, anticipates applying for sanitation funding, including state Village Safe Water grant funding, to renovate the existing sanitation infrastructure. The village council is taking a proactive step by requesting the RUBA assessment well in advance of hoped-for sanitation grant funding. 
RUBA Activities for the Coming Qtr:
RUBA staff will maintain contact with the village council and is available to provide assistance with resolution of management capacity indicators that are not being met.
Scores:
 
Essential Indicators:
20 of 27
Sustainable Indicators:
18 of 27
Total Score:
38 of 54

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.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The village council has adopted an FY 2008 entity budget for the federal fiscal year ending September 30, 2008. A budget specific to the water/sewer utility has not been assembled or adopted. Staff use QuickBooks for some, but not all, of the bookkeeping and do not presently produce a water/sewer monthly financial report. According to village council reports, the year-to-date water/sewer revenues exceeded expenses; RUBA awaits confirmation in the form of a monthly financial report. Water/sewer revenues include a subsidy from a known source. Fuel supplies remain sufficient. The council president informed RUBA they will again seek financing through the Alaska Energy Authority, noting the price of fuel has increased dramatically in recent months. The water operator presents monthly verbal operational reports to the council; the administrator presents utility financial reports.

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
The utility enforces the water/sewer collections policies but does not presently have in place a water/sewer ordinance. The administrator reconciles bank accounts monthly, maintains manual customer ledgers, and utilizes some, but not all, available QuickBooks computerized accounting modules. Staff's filing and recordkeeping practices appear effective. Staff process payroll manually.

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
According to correspondence from the IRS Taxpayer Advocate Service dated September 9, 2008, the council is presently complying with federal tax reporting and payment obligations and are reviewing prior report submissions. Correspondence from the Alaska Department of Labor dated September 29, 2008 indicates the council is complying with employment security division requirements.

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.
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 of insurance through Liberty Northwest shows coverage for a one-year period ending July 1, 2008. RUBA requested a copy of the current notice for the file. Staff utilizes a well-written policy and procedures manual that includes comprehensive sections on personnel and finance, among other topics. The employee personnel folders presently include comprehensive documentation but job descriptions can benefit from review and an update to facilitate performance and effective management of human resources.

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.
No 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.
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.
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 operates the utility and enforces policies on collections but should adopt formal rules and regulations to facilitate effective utility management. RUBA provided staff with a sample water/sewer ordinance. The administrator is trained and has several years of experience, handles accounting and recordkeeping and reports directly to the village council president. A trained water operator, who also reports directly to the village council president, oversees utility operations and is seeking further training to facilitate certification. The utility employs an alternate water operator. Concerning meetings where public water/sewer system discussion is anticipated, RUBA recommends the village council continue inviting all members of the public to participate.

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
The water operator is trained and voiced plans to gain current certification for water treatment, water distribution, wastewater collection, and wastewater treatment. Utility staff follow a preventative maintenance plan and maintain contact with regional Remote Maintenance Worker staff. RUBA recommends safety meetings and suggests formation of a safety committee. The utility published its 2007 Consumer Confidence Report timely. RUBA requests a copy of the utility's inventory control list and critical spare parts list.