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

Community:
Igiugig 
Staff:
Barbara Higgins  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Igiugig Village 
Population:
65  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/2/2011 
Community Sanitation Overview:
Igiugig is a village located within the Lake and Peninsula Borough and is at the south end of Lake Illiamna and at the headwaters of the Kvichak River. Igiugig is home to 65 year round residents, 20 who are school age children attending the Igiugig School which is part of the Lake and Peninsula school district. Igiugig is the hub for seven lodges and was reported to have as many as 15-20 air carriers a day during peak fishing season transporting fishers to and from the lodges. The village council provides a flowing water and sewer system to 13 residences and businesses and 17 homes are on the sewer system that pumps in to a 2 lagoon holding system. The system has 2 lift stations. In the newer part of the community the homes are on individual water and septic systems and considered too far from town to be placed on the piped system. It was noted by residences of the newer part of town, it takes a great deal of treatment to the water to have good water. The systems are quite elaborate and cost a great deal of electricity and added cost in the filtering systems. There is a local watering point at the pump house in town. The village council owns and operates the washeteria, fuel distribution and sales, provides electricity, a library, has a class 3 landfill, vehicle rentals, a community green house, gravel sales, a building that houses the clinic and a very modern and self contained construction man camp. The village rents the state owned Maintenance/Airport building as the council offices and village maintenance shop. The village has a grocery store, post office, school operated by the Lake and Peninsula Borough and a Russian Orthodox Church and cemetery. The runway is a state owned facility and is 3,000 feet in length. The village council owns various pieces of heavy equipment, a roller, two dump trucks, a loader and grader, a rock crusher, dozer, 3 fuel trucks and a septic pumper trailer that is towed behind a village owned truck. The power plant is owned by the village council and produces electricity that is sold to the community. All the power lines are underground and at the new end of town three wind turbines are on line and feed into the power grid. A community green house is under construction and power for the green house will be generated from the wind turbines. The community water which is ground water had higher than allowable levels of arsenic and other metals. An elaborative system was installed by the ANTHC to specifically address and remove the arsenic levels in the current ground water that is piped, to meet required regulations and standards. There were problems in getting the system to operate correctly but has been corrected and is working to the extent and purpose intended. The operator is certified and looking to continue certification. There is a backup person trained and is a certified operator that lives in the community. The village council is currently in the design phase through ANTHC for a water/sewer project. This project will utilize surface water out of the Kvichak River system. The project will be a surface water intake system with a 50,000 gallon water storage tank with a membrane filter  
RUBA Status & Activities This Qtr:
Dillingham RUBA staff traveled to Igiugig on July 19-21, 2010 to conduct a RUBA management assessment. The village council staff was well prepared and had all documentation available during the site visit. This preparation was in part due to a visit the Alaska Native Tribal Health Consortium (ANTHC) had made prior to RUBA's visit. During the RUBA site visit, the village council administrator gave RUBA staff a tour of the community and projects that are currently underway in the village. Igiugig is a progressive community striving to be ecologically responsible as well as planning and providing for sustainability of the culture and infrastructure in the community. The power cost equalization program has provided some challenges to the utility clerk who is working through the request of the Alaska Energy Authority (AEA). RUBA staff has provided assistance with these reports. The tribal council has many active grants and projects that are either in design or feasibility stages. The Bureau of Land Management's Division of Cadastral Survey contacted staff to announce they will conduct surveying and platting of Igiugig's ANCSA 14(c) lands this coming summer. Upon completion of the surveying, the Igiugig Village Corporation will be able to make land transfers to homes, businesses, non-profits and the community itself. Land will be identified and deeded for the infrastruture including the water plant.  
RUBA Activities for the Coming Qtr:
RUBA Staff will continue to be available to the tribal office upon request.
Scores:
 
Essential Indicators:
27 of 27
Sustainable Indicators:
27 of 27
Total Score:
54 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 utility has adopted a balanced and realistic budget which is part of the general fund and classed as community services. The village council operates its accounting system on the accrual basis. Revenues are exceeding expenditures for the time period ending November 30, 2010. The overall accounting procedures show revenues are recorded when earned and expenses are recorded when a liability is incurred. The council adopts budgets for grant funds, but is not required to adopt a budget for its General Fund. The administrator is exploring adopting a General Fund Budget. Monthly financial reports are prepared and submitted to the village council board. The utility is subsidized from the borough revenue sharing program, cash dividends and income from bulk fuel sales. The village council operates the bulk fuel storage distribution and sales. Capacity is 110,400 gallons for storage which includes heating oil, gas, avgas, and another storage exists for propane which exceeds a 5,000 pound capacity. Purchases for bulk fuel are made on a cash basis. Fuel previously was barged in, but due to changes in federal and state regulations for transporting fuel and added reporting requirements, the village council has elected to have fuel flown in by Everts Fuel Service. Currently the community has requested 2,000 gallons per day until capacity is reached. It is reported Igiugig Village Council's primary source of revenues (excluding separately held special revenue funds) are generated from fuel sales.

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
The utility has a collection policy and the bookkeeper reports an 8% profit margin during this November 30, 2010 reporting period. QuickBooks is used for all accounting functions as shown by the chart of accounts. Bank reconciliations are done monthly. The utility provides receipts to customers upon payment. In addition, payments are recorded manually and then entered into QuickBooks. Customers are billed on a monthly basis through QuickBooks. There is a cash drawer which is used as petty cash and to cash checks. There is no bank in the village and it was reported that the cash drawer is balanced each day but in most cases, a check for cash is sent into the bank for cash. Deposits are made weekly. Purchase requisitions are the mandatory method of procurement. The village council has a procurement policy and procedure manual and adheres to it.

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 Tax Payer Advocate received January 3, 2011 deemed the taxpayer compliant. No recorded Notice of Federal Tax Liens were reported. On December 22, 2010, the State of Alaska Department of Labor and Workforce Development, Employment Security Division granted the tax payer tax clearance through September 30, 2010. The entity was not found on the State's Lien Watch list.

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
The village council has a personnel policy and has all jobs listed with a position title, pay range, objective, qualifications, duties and responsibilities, who the employee reports to and the duty station of that employee. A code of ethics has been adopted that is used for guidance of the village council employees as well as village council member treatment of employees. There is oversight of the employees and a probation period as well as a regularly scheduled evaluation period. The village council is the largest employer of the village. All employees are encouraged to further their education and, whenever training opportunities are available, they are encouraged to attend. Personnel files were viewed and are orderly with certifications, job descriptions, I-9, job application,letter of acceptance, W-2's, W-4's and time cards. The personnel files are kept in a locked cabinet. The utility has a posted worker compensation insurance policy through the Alaska National Insurance Company in effective . The Division of Worker's Compensation website verified policy #10KWW88329 is current on December 23, 2010.

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 known as the entity that operates the utility. Igiugig Tribal Village Council has an organizational chart with a five member board. The water and wastewater system falls under community services and supports three part-time positions who answer to the village administrator. There are two operators with current certifications. The financial officer of 20 years does the billing and collections for the utility. The utility has an ordinance that sets fees, regulations and penalties. Currently under review by the board, is a more comprehensive utility regulatory ordinance that addresses operations and maintenance as well as establishes service areas, rates, description of services and rules and regulations of the utility. The board meets as required, follows the open meetings act and uses Roberts Rule of Order for parliamentary procedures.

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.
Yes The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
The utility manager is the operator, is certified and has requested to participate in the RUBA utility management trainings. The utility has a preventative maintenance plan that was developed for the system by Bristol Bay Health Corporation. There are regular site visits made by the remote maintenance worker assigned to Igiugig. The utility has a spare parts inventory list and a operations and maintenance log. The utility has not suffered any major problems or outages due to management. The 2009 Consumer Confidence Report is posted and is on file with the Dillingham Regional Office. The utility is not on the Significant Non-Compliance List. The village council has a safety manual for the utility. A safety walk-through with the remote maintenance worker occurs during each quarterly visit.