Quarterly Report: 2006, April - June (Q4), Akiak

Community:
Akiak 
Staff:
Paul Chimiugak  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Akiak Native Community 
Population:
378  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
7/26/2006 
Community Sanitation Overview:
A new well, water treatment plant and storage tank were recently completed. The school and clinic are connected directly to the water plant. Individual wells, septic systems and plumbing were installed in 14 HUD homes during 1997. Sewage disposal is currently by septic tanks, honeybuckets or privies, but major improvements are underway. A piped water and gravity sewer system is under construction, with household plumbing. 67 homes need water and sewer services. Most residents are dependent upon the washeteria for laundry and bathing. The City provides septic pumping service at least once or twice a year to some residential and commercial buildings. 
RUBA Status & Activities This Qtr:
The Authorization to Request Federal Tax Information was signed on December 13, 2005 and the RUBA Agreement was signed on January 06, 2006. Bethel staff traveled to Akiak in February and March to collect information for an assessment of the community. Budgeting and Monthly Financial Report training with the Tribal Administrator and Bookkeeper was also presented.  
RUBA Activities for the Coming Qtr:
IRA: -Assist in setting up the billing and collections and the utility piped water and sewer ordinance in anticipation of the project this summer. -Review the business plan and the operation and maintenance plan for additional problems areas to resolve.
Scores:
 
Essential Indicators:
20 of 27
Sustainable Indicators:
19 of 27
Total Score:
39 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.
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.
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.
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
A Monthly Financial Report has not been provided to the Bethel office, although it is said to be provided to the tribal council. The report is mostly dealing with restricted funds. One sample the Bethel staff viewed in March was done in a RUBA Monthly Financial Report (MFR)format and was with the restricted funds. Based on this it should be easy for the tribe to provide a MFR to the Bethel office as requested. At the moment they are setting up a budget to be used on general funds for the tribe.

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 bookkeeper and administrator use the computer accounting to track all of their transactions.

Tax Problems

Essential Indicators
Answer Question
Yes 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.
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 Akiak Native Community has been deemed non-compliant by IRS for not filing their excise taxes from September 2005 to December 2005. However, they are current in filling their Federal Employment taxes.

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 Akiak Native Community now has Worker's Compensation Insurance through Mandy,Doherty Brown Agency, out of Kenai, Alaska from 02/01/06 to 02/01/07.

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
A sample piped Water/Sewer utility ordinance will be provided to the tribal council for their review in anticaption of the new piped system proposed to be built in the community. A sample ordinance will also be provided to the project engineer for his review and comment.

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.
No The utility has completed and distributed its "Consumer Confidence Report".
No The utility is not on the "Significant Non-Complier" (SNC) list.
Yes The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
According to the Updated SNC (June 8,2006)list, the community has not reported the 2004 and 2005 CCR which is due before the July 1st 2006. It says that the community was sent instructions on how to Return to Compliance (RTC). The system must have 12 months with no stage 1 violations in order to RTC.