Quarterly Report: 2013, April - June (Q4), Minto

Community:
Minto 
Staff:
 
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Minto 
Population:
202  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
7/24/2013 
Community Sanitation Overview:
The Minto IRA Council has been responsible for the administration of the water and wastewater utility in the village since the relocation of the village to its present site between 1968 and 1972. When a feasibility study was completed in 1996, the Minto IRA was on course to improve and expand the water and wastewater utility in the village. They are currently constructing Phase I improvements and intend to administer the operations and maintenance of the utility when the improvements are completed. Improvements include changing the single-loop water distribution system to a 3-loop system; improving the fire safety and code issues in the water treatment plant; expanding the system to Block 6 and serving 5 unimproved lots; rehabilitate the water service main connections; construct well-houses on existing wells; provide a back-up electrical generation system, and install new boilers and water add-heat systems. The Minto IRA is currently responsible for the management of the local water and wastewater services for approximately 74 occupied homes, the school, the Minto Lakeview Lodge, Post Office, a multi-purpose building (under construction) and a proposed clinic. There is no local washeteria. The Minto IRA also owns and operates a local landfill. 
RUBA Status & Activities This Qtr:
On June 4, RUBA staff traveled to Minto at the request of the council to assist the Minto bookkeeper with water utility accounting. The bookkeeper recently began her position in April 2013; prior to the current bookkeeper the village had experienced a high turnover in the bookkeeping position. While on-site RUBA staff assisted with entering the water utility monthly invoices from January through June. RUBA staff also memorized the transactions so they will automatically record at the beginning of each month. Upon review of the payroll records, RUBA staff discovered payroll liabilities from the first quarter of 2013 had not been paid or reported on. Department of Labor (DOL) unemployment reports had also not been completed. The tribe has been using five separate employer tax identification (EIN) numbers, but had not submitted reports timely. RUBA staff called both the IRS and DOL representatives to get direction on what needed to be submitted to close out all but one EIN for reporting purposes. Additional tasks completed while on-site included: creating memorized financial reports in QuickBooks, reviewing and entering deposits and checks not previously entered, reconciling account for the months of January through April. RUBA staff also attended an informational meeting to inform the council on the RUBA Program. The council has requested additional training and assistance with policies and procedures.  
RUBA Activities for the Coming Qtr:
Fairbanks RUBA staff has a July trip planned to go over the last remaining tax issues the village office has.
Scores:
 
Essential Indicators:
0 of 0
Sustainable Indicators:
1 of 1
Total Score:
1 of 1

Finances

Essential Indicators
Answer Question
N/A All revenues and expenses for the utility are listed in the utility budget.
N/A The utility has adopted a balanced realistic budget.
N/A Monthly financial reports are prepared and submitted to the policy making board.
N/A The utility is current in paying all water/wastewater electric bills.
N/A The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply.
N/A The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.
Sustainable Indicators
Answer Question
N/A The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs.
N/A YTD revenues are at a level equal to or above those budgeted.
N/A YTD expenditures are at a level equal to or below those budgeted.
N/A A monthly manager's report is prepared.
N/A Budget amendments are completed and adopted as necessary.
Finances Comments
<none>

Accounting Systems

Essential Indicators
Answer Question
N/A The utility has adopted a collection policy and actively follows it.
N/A The utility bills customers on a regular basis.
N/A An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.
N/A An accounts payable system is in place.
N/A The payroll system correctly calculates payroll and keeps records.
N/A A cash receipt system is in place that records incoming money and how it was spent.
N/A The utility has a cash disbursement system that records how money was spent.
Sustainable Indicators
Answer Question
N/A A chart of accounts is used that identifies categories in a reasonable, usable manner.
N/A Monthly bank reconciliations have been completed for all utility accounts.
N/A 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
<none>

Tax Problems

Essential Indicators
Answer Question
N/A The utility has a system to accurately calculate, track, and report payroll tax liabilities.
N/A The utility is current on filing tax reports.
N/A 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
<none>

Personnel System

Essential Indicators
Answer Question
N/A The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
N/A The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language.
N/A The utility has adequate written job descriptions for all positions.
N/A The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
N/A The utility has an adequate written hiring process.
N/A The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance.
N/A The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations.
N/A The utility provides training opportunities to staff as needed and available.
Personnel System Comments
<none>

Organizational Management

Essential Indicators
Answer Question
N/A The entity that owns the utility is known; the entity that will operate the utility is set.
N/A The policy making body is active in policy making of the utility.
N/A The policy making body enforces utility policy.
N/A The utility has an adequately trained manager.
N/A The utility has an adequately trained bookkeeper.
N/A The utility has an adequately trained operator or operators.
N/A The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate.
Sustainable Indicators
Answer Question
N/A The utility has adopted an organizational chart that reflects the current structure.
N/A The policy making body meets as required.
N/A The utility complies with the open meeting act for all meetings.
Organizational Management Comments
<none>

Operation of Utility

Essential Indicators
Answer Question
N/A The utility operator(s) are actively working towards necessary certification.
N/A The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
N/A 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.
N/A The utility has a safety manual and holds safety meetings.
N/A Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
N/A The utility is operating at the level of service that was proposed.
N/A The operator provides status reports to the manager on a routine basis.
N/A The utility has completed and distributed its "Consumer Confidence Report".
Yes The utility is not on the "Significant Non-Complier" (SNC) list.
N/A The utility maintains an inventory control list.
N/A The utility maintains a critical spare parts list.
Operation of Utility Comments
As of April 2013 the village is not on the SNC list.