Quarterly Report: 2011, October - December (Q2), Koliganek

Community:
Koliganek 
Staff:
Barbara Higgins  
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:
2/2/2011 
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:
The RUBA Assessment is a special sanitation grant condition for state Village Safe Water water/sewer funding. Bristol Bay Area Health Corporation has reported the community is not on the Village Safe Water three year list but USDA has funded a leak detection study, however the community is not able to proceed with the funding due to they have not responded to the Rural Development grant conditions which is similar to the RUBA indicators. RUBA has not seen an active response to offers of assistance or quarterly report request. RUBA continues checking in periodically to offer assistance with water/wastewater utility management, budgeting, monthly financial reporting, and analysis of USDA Rural Development sanitation project funding requirements. This quarter ending 12/31/10 RUBA staff has made four attempts to receive quarterly report information but has not had a reply from the community. Contact with other funding agencies has had the same no response from the community.  
RUBA Activities for the Coming Qtr:
Essential Indicators regarding budgets and monthly financial reports will remain no until such time as the Village provides RUBA with the current budget and a monthly financial report starting with the month of December 09. If monthly financial reports and budgets are deemed to be sufficient and realistic and the indicators are satisfied the no's will be turned to yes. RUBA staff will continue efforts to make contact with the village council and will continue to provide assistance upon request.
Scores:
 
Essential Indicators:
16 of 26
Sustainable Indicators:
15 of 27
Total Score:
31 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
The last provided Budget the village council adopted was an FY 2008 entity budget for the federal fiscal year ending September 30, 2008. RUBA recommends adoption of a water/sewer budget, offered assistance, and will update this report upon receipt. Staff use QuickBooks for some, but not all, bookkeeping and do not presently produce a water/sewer monthly financial report. Request for bugets and monthly financial reports continue to go unanswered. This quater the village council contacted RUBA staff regarding the monthly financail report. What was provided is not deemed sufficient to change the indicator, however will be used to provide support and training on meeting adequate reporting requirements.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
No 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.
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
In prior quarters the utility enforced the water/sewer collections policies but did have in place a water/sewer ordinance. RUBA awaits confirmation from the council that collections are presently being enforced and that water/sewer rules and regulations are adopted. RUBA provided a sample ordinance including a collection policy and will continue offering assistance. In prior quarters village staff reconciled bank accounts monthly, maintained manual customer ledgers, and utilized some, but not all, available QuickBooks computerized accounting modules. Staff were using QuickBooks for processing payroll to facilitate accurate compensation and payroll tax calculations. RUBA provided a sample monthly financial reporting spreadsheet along with an orientation to the administrator. Whether these tasks are being carried out at this time is unconfirmed however, of note, the administrator did indicate that village council fuel sale collections are improving adding that customers with a past due account for fuel purchases are disallowed from credit purchases. Staff's filing and recordkeeping practices appeared 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.
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
Staff uses manual processing methods to calculate payroll. Requested from the village council on 12/20/10 was an authorization to request federal tax information from the Tax Advocate. It was not signed or returned. The utility is not on the Tax Lien Watch List. On 12/23/10 the Alaska Department of Labor (DOL) confirmed the council is meeting Alaska ESC tax obligations through the period 09/30/10.

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
RUBA has requested a copy of the current notice of workers compensation insurance coverage from the village council and in the interim has verified coverage posted on the Division of Worker's Compensation website. The carrier is Alaska National Insurance Company policy #10JWW55529 and shows to be is in effect on 12/23/10. 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 water/sewer utility management. RUBA provided staff with a sample water/sewer ordinance in the prior quarter s and can assist with assembly of an ordinance customized to local needs upon request. The council hired a new village administrator sometime during the second quarter of 2009 with bookkeeping experience. RUBA staff has heard little response to date from the community and nothing from the administrator. A trained water operator reports directly to the village council president, oversees utility operations, and is seeking further training to facilitate certification. Of note, the water operator reportedly also serves as a village council member. 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 as water/sewer grant funding from programs such as state Village Safe Water are public funds.

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".
No 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 (RMW) staff. The operator and village council president informed RUBA of ongoing utility maintenance concerns including a water distribution line under stress adding that the aging system is in dire need of renovation. RUBA urged continued contact with RMW staff and with the Alaska Native Tribal Health Consortium project engineer assigned to the community. RUBA recommends staff safety meetings and suggests formation of a safety committee. The utility published its 2007 Consumer Confidence Report (CCR) timely. RUBA has requested a copy of the 2009 CCR report. RUBA also requests a copy of the utility's inventory control list and critical spare parts list. RUBA staff continues to await correspondence regarding request. The community is not found on the SNC list.