Quarterly Report: 2014, October - December (Q2), Iliamna

Community:
Iliamna 
Staff:
Roberta Eleazer  
DCRA Regional Office:
Anchorage 
Gov't Type:
Federally Recognized Tribe 
Borough:
Lake and Peninsula Borough 
Agreement?
No 
Agreement Date:
 
Entity:
Village of Iliamna 
Population:
86 (2012 Alaska Department of Labor Estimate) 
Assessment Status:
Assessment Completed 
Assessment Date:
7/26/2007 
Exp Date:
 
Last Updated:
9/27/2013 
Community Sanitation Overview:
Iliamna residents are using individual water wells and septic systems. 85% of homes are fully plumbed. A 270-foot well provides water to the community building/village office/washeteria. The washeteria is small -- only one washer and dryer are reportedly available. Wastewater pumping services are provided by the village. Wastewater is transported by the village or individuals to the sewage lagoon. The INN Electric Cooperative owns a diesel plant in Newhalen and 50 miles of distribution line which connect the three communities. The Tazimina Hydroelectric Project powers Iliamna, Newhalen and Nondalton. 
RUBA Status & Activities This Qtr:
A signed Authorization to Request Federal Tax Information was sent to the IRS on September 4, 2013. 
RUBA Activities for the Coming Qtr:
Iliamna is not compliant on tax filings or payments dating back to 2011. RUBA staff will continue to work with the community as requested.
Scores:
 
Essential Indicators:
5 of 26
Sustainable Indicators:
8 of 25
Total Score:
13 of 51

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.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Prior reports displayed a realistic and balanced budget for the sanitation utility based on a fiscal year running from October 1 through September 30. Financial reports were crafted using an Excel program format that compares the budgeted line item amounts to actual performance by month and year to date, with the remaining balance. QuickBooks Pro has been utilized for most of the village council's accounting and bookkeeping functions. However, without documentation of a current budget, financial reports or other information, DCRA cannot verify the accuracy of any essential or sustainable indicators.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
No The utility bills customers on a regular basis.
No An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.
No An accounts payable system is in place.
No The payroll system correctly calculates payroll and keeps records.
No A cash receipt system is in place that records incoming money and how it was spent.
No The utility has a cash disbursement system that records how money was spent.
Sustainable Indicators
Answer Question
No A chart of accounts is used that identifies categories in a reasonable, usable manner.
No Monthly bank reconciliations have been completed for all utility accounts.
No 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
No information on accounting systems and practices has been received.

Tax Problems

Essential Indicators
Answer Question
No The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No The utility is current on filing tax reports.
No 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
The IRS report dated September 5, 2013 shows that the tribe is not compliant with filing the 06/2011 941 form. Department of Labor did not grant tax clearance for the Iliamna Village Council. The IRS report dated June 24, 2013 shows that the tribe is compliant with required federal tax deposits and has no record of a lien. The tribe is not compliant with federal tax deposits.

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.
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
The Iliamna Village Council has workers compensation insurance through the Travelers Property Casualty Company of America as of September 26, 2013. DCRA had received prior information to ascertain the following: The Iliamna Village Council Personnel Policies, adopted 6/29/07, contains sections on all appropriate personnel issues. A section on performance evaluations includes a form to be used. There are personnel folders for each employee, but letters of acceptance were not used for new employees.

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.
No The policy making body enforces utility policy.
No 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.
No The policy making body meets as required.
N/A The utility complies with the open meeting act for all meetings.
Organizational Management Comments
DCRA had obtained prior information to ascertain the following: Iliamna Village Council is known as the entity that operates the landfill and septic waste haul service. The Iliamna Village Council Landfill and Septic Waste Haul Services Ordinance, Chapter 1, as adopted June 29, 2007, is designed from the Regulatory Commission of Alaska model ordinance. The ordinance is specific to the landfill and septic waste haul services offered by the village council, and includes an earlier ordinance passed regarding the use of personal burn barrels. Landfill and septic waste haul fees are included on a separate schedule: Appendix A. An organizational chart identifies the utility's positions and reflects its structure. Meetings are open to tribal members; as a Native entity, the utility is not required to comply with the Open Meetings Act. The tribal administrator and administrative assistant reportedly have both received management training offered by the BIA. No new information has been received in 2010 or 2011, however, as the community has not responded to any of DCRA's attempts at establishing contact. As such, this report cannot adequately reflect the current status of the commmunity.

Operation of Utility

Essential Indicators
Answer Question
No The utility operator(s) are actively working towards necessary certification.
No 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.
No Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
No 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.
N/A The utility has completed and distributed its "Consumer Confidence Report".
Yes 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
There is no information for 2010, 2011, 2012, 2013. The water system is not on the July-August 2013 SNC list.