Quarterly Report: 2009, July - September (Q1), Pitkas Point

Community:
Pitkas Point 
Staff:
Flora Olrun  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Pitka's Point 
Population:
103  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/17/2008 
Community Sanitation Overview:
Water is supplied by a small stream and infiltration gallery. Residents haul treated water from the washeteria and use honeybuckets. Approximately one-fourth of homes have running water for the kitchen. A few homes and facilities are connected to a community septic tank, but no homes have complete service. The water treatment plant and washeteria were recently renovated. The community wants to develop a piped water and sewer system, and a master plan was completed in February 2004. AVEC provides electricity through a transmission line from St. Mary's. 
RUBA Status & Activities This Qtr:
Pitka's Point passed all essential indicators. Their 2008 budget is on file. The last monthly financial report submitted to the Bethel regional office was for the month ending August, 2008. They are currently on the Environmental Protection Agency's Significant Non-Compliance list. If they continue to meet requirements, they should return to compliance within six months. IRS found Pitka's Point Village Council to be compliant with all reports, tax payments and there are no outstanding federal tax liens. Worker's compensation insurance is valid through April 6, 2009 and is provided by Liberty Northwest Insurance Corporation.  
RUBA Activities for the Coming Qtr:
Pitka's Point has met all of the essential capacity indicators. RUBA staff will continue to work with Pitka's Point on correcting deficient sustainable indicators.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
17 of 27
Total Score:
44 of 54

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.
Yes 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
Yes 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.
Yes 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
The tribal administrator's position is vacant. The bookkeeper and utility operator have taken on the administrator's responsibilities and have done a good job keeping the accounting records current and the required reports up to date. The council uses the calendar year for their fiscal year and has an adopted FY08 budget. The budget is realistic and covers operating and repair costs. Their utility, Safewater, is subsidized with discretionary funds from the general fund. They submitted their monthly financial statement for the month ending August, 2008. The utility is current on water/wastewater electric bills and is subsidized from the general fund. Pitka's Point purchases fuel from Crowley Marine who has a tank farm in St. Mary's. Pitka's Point is connected to Saint Mary's by road, so they have no need to store a huge amount of heating fuel and only purchase enough to fill their 500 gallon tank. They recently purchased 100 gallons which cost $7.03 per gallon. Monthly reports to the council are verbal.

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
All essential and sustainable capacity indicators are met in this area. A utility ordinance exists for this organization and a copy is on file. The utility ordinance contains a collection policy under section twelve. Trash and sewer services are prepaid before services are rendered. Although these services are available to the public, many people choose to do this work themselves. Customer billing for water deliveries, which is done with a delivery truck, was implemented in February 2006 and a sample is on file. This system has an internal chart of accounts and a copy is on file. Bank accounts for the General Fund and Safewater are reconciled on a regular basis by the bookkeeper. A copy of their purchase order that requires prior approval for purchases is on file. The following customer documents are on file: price lists for the laundromat which includes prices per gallon for hot and cold water, prices for water deliveries and trash pickup services, customer receivables for trash pick-up, and a sample customer account for water deliveries.

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.
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 utility is currently in compliance with 941 quarterly reports with IRS and state reporting. A copy of the Authorization to Request Federal Tax Information dated 7/16/08 is on file in the Bethel regional office. IRS has found Pitka's Point Village Council to be compliant with all reports, tax payments and there are no outstanding federal tax liens. The State of Alaska, Department of Labor reported that Pitka's Point is compliant with employment security taxes.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
No 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.
No 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.
No 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
Worker's compensation insurance is in effect through April 6, 2009 with Liberty Northwest Insurance Company. A draft personnel policy which contains language for the hiring process, probation period and evaluation of employees is on file. The personnel policy has to be approved by the council. Job descriptions for the Tribal Administrator, Tribal Clerk, Bookkeeper, Maintenance Worker, Custodial Worker and Maintenance Man (Public Works Director) are on file. Evaluations have not been done for employees but their files contain I-9s and are complete.

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
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 Bethel regional office has on file a water and sewer utility ordinance for Pitka's Point. The Pitka's Point Traditional Council meets monthly and is active in policy making for the utility. The tribal administrator's position is currently vacant but the bookkeeper and utility worker have successfully kept accounting records and required reports up to date. The utility worker has worked for Pitka's Point Safewater for two years and there are plans for him to attend additional training when it becomes available. Copies of his successful completion of Introduction to Small Wastewater Systems for March 22, 2007 and Electrical Control for Utility Operators for May 24, 2007 are on file. There is no organizational chart that has been approved the council. The tribal council meets monthly and they are in compliance with the open meetings act, although it is not required for tribal entities.

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.
No 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 treatment plant operator has successfully attended past training and will attend additional sessions when they become available. The Bethel file contains a sample of their daily preventative maintenance check list and water data sheet. The tribal council receives written operations and maintenance information and monthly reports from the utility operator. They do have a safety manual but have not conducted any safety meetings. The customer service agreement lists the utility services that would be provided by Pitka's Point. Pitka's Point Safewater is continuing to operate at the level of service stipulated in the agreement. The tribal administrator's position is vacant and all utility reports are given directly to the council. Their latest consumer confidence report dated 2007 is on file. They are currently on the Department of Environmental Protection Agency's SNC list. If they meet reporting requirements, they should return to compliance within six months. They did not submit an inventory control list or a critical spare parts list.