Quarterly Report: 2011, April - June (Q4), Kwigillingok

Community:
Kwigillingok 
Staff:
Ken Berlin  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Kwigillingok 
Population:
361  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
8/3/2011 
Community Sanitation Overview:
The village council operates the central watering point and washeteria. A new water treatment plant is almost completed but is producting potable water now. Water is derived from snow, ice melt and rain from a new man made lake reservoir and treated. They also have a new sewer lagoon. A new land fill site is being worked on and should be completed soon. About fifty percent of the residents are on the flush haul system, the remainder use honeybuckets. Honeybuckets are disposed by residents at private pits. The school operates its own surface water treatment facility but shares the sewage lagoon with the washeteria.  
RUBA Status & Activities This Qtr:
On February 2, 2011 Kwigillingok IRA Council passed a balanced CY 2011 budget and a copy is on file in the Bethel office. They have a new washeteria which just opened. A new water treatment is almost completed but is now producing potable water. They were on a boil water notice for several years and DEC just released it last October 2010. Kwigillingok is on a calendar year. Finance reports that includes the budget, monthly revenue/expenditures, year to date are on file up to March 2011, but are not acceptable because the utility revenues are missing. The rates for the new washeteria and the flush haul system were raised this 4th quarter to cover operation and maintenance. But the rates being charged are still not enough to cover costs and both systems are subsidized. 
RUBA Activities for the Coming Qtr:
Staff will continue to work with the utility manager on deficient indicators. Finance reports need to be separated by department showing revenues and expenditures and any subsidies by source and amount.
Scores:
 
Essential Indicators:
25 of 26
Sustainable Indicators:
22 of 27
Total Score:
47 of 53

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.
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.
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.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
A balanced 2011 budget and finance reports up to March 2011 are on file, but are not acceptable because the budget figures for the revenues are missing. The utilities are current on their electric bills according to the last billing statement. Fuel is bought from a local vendor. The new washeteria is subsidized from general fund accounts, mainly from equipment rental. The flush haul system is subsidized from Kwigillingok Power Company. A new water treatment plant is almost completed and once completed will be conveyed to the KIRAC. The current flush and haul rates are low and are being reviewed by staff to raise the rates to cover operation and maintenance costs. A new business plan is being worked on for the new water treatment plant and washeteria. A rate study for the flush haul system is being considered for next quarter.

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
KIRA has a collection policy but it needs to be updated and beefed up. Customers are billed every month. Accounts receivables, accounts payables, payroll system, cash receipts and cash disbursement system is computerized in QuickBooks Pro 2008. Finance Director is planning to upgrade the QuickBooks Pro. The flush haul system and the Kwigillingok Power Company are managed by the same Utility Manager. The washeteria is managed by the Tribal Administrator. A 2010 chart of accounts is on file. Accounts are reconciled every month. A purchase order system is in place.

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.
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
On 6/2011 IRS reported that Kwigillingok has filed all required tax reports, is in compliance with deposit requirements and has no outstanding liens against them. On 6/2011 Alaska Department of Labor and Workforce Development reported that Kwigillingok has filed all required employment security reports.

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
Kwigillingok IRA workers compensation insurance coverage 5/2010 to 5/2011 with Alaska National Insurance Company. The Bethel regional office has a copy of the personnel policy, which includes job descriptions. This personnel policy is currently being updated. All staff are evaluated each year. The utilities director emphasized that the operators are on a performance based evaluation and their hours are based on their workload. The utility personnel files are complete and contain I-9s. The personnel policy contains provisions for an employee probation period which is followed. When training opportunities become available for employees, they are allowed to attend.

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
The utility is operated by the Kwigillingok IRA Council. The council meets regularly each month and is active in policy making for the utility. The council complies with the Open Meetings Act for each regular meeting they hold. The meetings are advertised three days in advance by posting written flyers throughout the community. The utility manager has worked for the KIRAC since 1983. The bookkeeper has been working for KIRAC since 2004. A new water treatment operator was hired recently and is currently being trained on the job by ANTHC and is also scheduled to go to a water treatment provisional training and certification. The bookkeeper and utility manager attends training sessions when they become available. Utility Ordinance number 2005-10-01 was submitted to the Bethel regional office, as was an organizational chart, which is reflective of the current 2010 structure. These documents are in the community file.

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
The KIRAC operates the new washeteria. Community members use rain water and ice for drinking. The tribe provides services to evacuate sewer tanks and water haul services. The utility operator was recently hired and is being trained on the job and is planning to attend a water treatment provisional training and certificate. The Bethel regional office file contains forms for annual, quarterly and monthly preventative maintenance reports for the old washeteria/water treatment plant. The preventative maintenance plan for the new water treatment plant and the new washeteria come with the operations and maintenance manual. The utility manager does spot checks to the washeteria and verbally receives information on maintenance and other issues which is written and presented to the council at their monthly meetings. The utility manager stated he holds safety meetings once a month but did not submit a written safety manual. The utility has not suffered any major problems or outages due to management issues to date. The utility ordinance states that the primary service shall be to provide water haul service and sewage tank evacuation of homes. No inventory control or critical spare parts lists were provided, but the ANTHC engineer told the administrative staff the new systems will come with both.