Quarterly Report: 2008, July - September (Q1), Akiak

Community:
Akiak 
Staff:
Flora Olrun  
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:
10/17/2007 
Community Sanitation Overview:
A new well, water treatment plant and storage tank were recently completed. The school and Akiak Native Community building are connected directly to the water plant. The school pays for water services on a quarterly basis to the Native Community of Akiak. Individual wells, septic systems and plumbing were installed in 14 HUD homes during 1997. The community has plans to install plumbing for 53 homes for water and sewer services. The City provides septic pumping service at least once or twice a year to some residential and commercial buildings. Most residents are dependent upon the washeteria for laundry services. Residents who haul water purchase the water with prepaid tokens from the Native Community of Akiak. The washeteria is managed by the Akiak Native Community and is located in their building. 
RUBA Status & Activities This Qtr:
Due to a change in Bethel RUBA staff, this community was reassigned this quarter. Division of Regional Affairs Director, RUBA Program Manager and the newly assigned RUBA staff all traveled to Akiak to complete a RUBA Management assessment and attend an IRA council meeting at the request of the council. The Administrator submitted monthly finance reports and requested assistance with formatting them to give the most information to the governing body. The Administrator has effected several positive changes in the management which will be reflected in the new assessment, which was completed on 8/9/07. 
RUBA Activities for the Coming Qtr:
The Akiak Native Community has not met all of the essential capacity indicators. In order to meet them, the utility must take the following actions: List all revenue and expenses for the utility in the utility budget; adopt a balanced realistic budget; prepare monthly financial statements and submit to the policy making body; pay all water/wastewater electric bills; ensure that the utility is receiving (user fees or other sources) sufficient to cover operating expense; adopt a collection policy and actively follow it; contact IRS and clear up tax filing issue; ensure that the policy making body is active in policy making of the utility; adopt the necessary ordinances (or rules and regulations) to give Akiak Native Community authority to operate. RUBA staff will assist the community with meeting these indicators if requested.
Scores:
 
Essential Indicators:
18 of 26
Sustainable Indicators:
19 of 27
Total Score:
37 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.
Yes 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.
No Budget amendments are completed and adopted as necessary.
Finances Comments
The budget needs to be revised, the following expense items should be added: travel, electricity, and water services to the Tribal building. The subsidized amount from the general fund should be reflected in the budget to balance income and expenses. The Tribe has a large, delinquent electricity bill but is making payments and attempting to negotiate with the provider. They have been able to make payments on their current monthly electric bills. Akiak Native Community ordered 5000 gallons of fuel. Fuel is stored at the water house which has a thousand gallon storage tank. The remainder of the fuel is stored at the bulk fuel tank farm which is owned by the Native Community of Akiak. If additional fuel is needed, it is purchased from the local village corporation. Regular reports to the Council by the Executive Director are recorded in the meeting minutes.

Accounting Systems

Essential Indicators
Answer Question
No 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 Tribe has one customer for water service, the Yupiit School District. The Tribal office building is also provided water service. The school is the only customer that is invoiced and they pay a flat rate each quarter. Individual residents purchase prepaid tokens for water. Accounting records for the water service are currently being identified as part of the general fund. The QuickBooks program can identify the accounts as separate accounts. The water service account needs to be separated from the general account. Both the accounting clerk and the Executive Director expressed their need for additional training in QuickBooks.

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 10/03/07, IRS has deemed the Native Community of Akiak compliant with tax filing and tax deposit requirements. There are no recorded notices of federal tax liens against the Native Community of Akiak.

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.
No 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.
No 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
Workmens' compensation is current and posted. The insurance is through Liberty Northwest and is good through 1/12/2008. The Native Community of Akiak has a personnel policy which was completed by a consultant in 2003. The Executive Director expressed a need for the personnel policy to be updated. Evaluations are informal using the personnel policy as a parameter. The evaluations should comply with the policy and be documented in each individual staff personnel file. I-9's are contained in the personnel files of the water service employees but needs the job application and completed documentation reflecting approval and acceptance of the hiring date, job title, and wage rate. All training certificates should be placed in staff files. The Executive Director provides adequate opportunities for staff to attend training sessions.

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.
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.
No 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 Akiak Native Community owns and operates the water service. The Executive Director and the bookkeeper for the Akiak Native Community are experienced and competent. The water service has an adequately trained operator who has Level 1 Water Treatment and Water Distribution certification. The community does not have piped water to individual homes yet but in preparation for when it does occur, they drafted a water and sewer utility ordinance. Akiak Native Community meets once a month and posts the agenda for each meeting where the public has access to the information. The Akiak Native Community is not required to comply with the Open Meetings Act, however, they voluntarily comply with it.

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".
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 preventative maintenance plan is on file in the Bethel regional office. Documentation reflecting a weekly written status report by the operator to the Executive Director is on file. The last Consumer Confidence Report was dated 6/28/07. Akiak Community Water System's last stage 1 violation was in February, 2007. They should return to compliance by Feburary, 2008.