Quarterly Report: 2007, July - September (Q1), Stevens Village

Community:
Stevens Village 
Staff:
Andy Durny  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Stevens 
Population:
68  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/29/2006 
Community Sanitation Overview:
Stevens Village has a small washeteria with three washers, two dryers, two showers, and two bathrooms. The washeteria was upgraded in 2002. The water plant provides service to the school and to the health clinic. Residents haul water from a watering point, and use honey buckets and outhouses for sewage disposal. Sewage from the washeteria, clinic and school is disposed of in a lagoon. The lagoon is probably filled near capacity and should be discharged. A VSW sanitation planning feasibility study was completed in 2002. A new feasibility study is being conducted: the scope of the new feasibility study has been changed several times to include additional alternatives. Stevens Village has a $1.644 million award from VSW for construction of a 'hygiene center' which will be part of a multi-purpose building to include a Denali Commission funded health clinic. The original plan for the project included construction of new water/sewer transmission lines to the multi-purpose building, and installation of some water/sewer service lines, but design and construction of the project are on hold pending completion of the new feasibility study, which has been delayed at least several times already. Stevens Village IRA Council operates the electric utility, which is not currently in the PCE program.The old power plant burned down a few years ago and a new power plant was constructed to replace it. The washeteria and electric utility are subsidized by the Stevens Village IRA Council. A design for a new solid waste facility has already been completed. 
RUBA Status & Activities This Qtr:
Stevens Village does not meet essential indicators.This quarter RUBA staff provided a reminder to the community regarding documents needed for completion of the RUBA assessment; contacted the VSW project engineer for an update on project activities; and contacted IRS and Alaska Department of Labor regarding tax information. The previous tax issues have apparently been resolved. Stevens Village provided one of the documents needed for completion of the RUBA assessment; other requested documents have not been received yet. 
RUBA Activities for the Coming Qtr:
Continue to monitor and assist.
Scores:
 
Essential Indicators:
18 of 25
Sustainable Indicators:
13 of 22
Total Score:
31 of 47

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.
No 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.
N/A Budget amendments are completed and adopted as necessary.
Finances Comments
We do not have any financial data from Stevens Village for FY 05 and FY 06. Available data for FY 03 and FY 04 shows that water/sewer utility nearly broke even but that the electric utility had a deficit of approximately $66,000. Previously reported expenditures did not include line items for fuel and electricity, or for repair and replacement, so the actual subsidy may be considerably higher. We do not have a copy of the FY 05 or FY 06 budgets. The bookkeeper reportedly provides financial reports to the policy making body, but not on a monthly basis. The council is aware that user fees do not generate enough revenue to cover all operating expenditures for the water/sewer utility and the electric utility, and that the general fund subsidizes the utilities.

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.
N/A 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 council has a collection policy for the electric utility but it was unavailable; the council should review the policy to see if it needs to be updated or revised. With the exception of the school and the clinic, the water/sewer utility does not have customers to whom it provides services. Before new customers are added, a collection policy specific to the water/sewer utility should be adopted. The school is charged for water/sewer services on a monthly basis. According to the electric utility clerk, electric bills are mailed out on a monthly basis (with occasional exceptions, when several month's bills are combined). An accounts receivable system is in place that tracks customers and reports past due accounts and amounts for the electric utility, and that can be adapted to do the same for the water/sewer utility when needed. The bookkeeper pays accounts payable on a regular basis. The council subscribes to Intuit Payroll Services, which calculates payroll and taxes, and which provides payroll and tax reports.

Tax Problems

Essential Indicators
Answer Question
Yes The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No 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
According to a phone check with IRS, Stevens Village is current on filing its deposits and reports. According to Alaska Department of Labor, Stevens Village underpaid the amount of tax due for the first quarter 2006 by $627.46. The utility has been using Intuit Payroll Services for payroll and tax reporting.

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.
N/A 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.
N/A 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

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.
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.
Yes The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
The Stevens Village IRA Council is the entity that operates both the water/sewer utility and the electric utility. It has adopted some policies, but they should be reviewed and updated as needed. Policies and procedures for providing water/sewer service to customers should be adopted prior to hooking up new services. The utility has adequately trained personnel, but additional training could be very helpful. The administrative staff seems knowledgeable and capable.The acting administrator manages the utilities; he had some training from AVTEC and from TCC. The bookkeeper has had Quickbooks training at UAF. The electric utility clerk should attend the next available PCE training if possible.

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
No 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
Alternate/assistant operator has a Water Treatment OIT and a Water Distribution OIT good till 12/31/08. The utility is on the 06/08/06 SNC list for violation of Stage 1 of the DDBP rule and for Lead.