Quarterly Report: 2007, October - December (Q2), Takotna

Community:
Takotna 
Staff:
Tammy Helms  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Takotna Village 
Population:
39  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
1/23/2007 
Community Sanitation Overview:
Water from Gold Creek is treated and hauled by residents from the washeteria. Water is also hauled from the Takotna Waterworks. Approximately 20% of homes have storage tanks with running water for the kitchen, but no homes are completely plumbed. Community buildings use individual wells and septic tanks. Honeybuckets and outhouses are used for sewage disposal. A feasibility study for water and sewer improvements is complete, but funds have not been secured for construction.  
RUBA Status & Activities This Qtr:
The Takotna Tribal Chief has contacted RUBA staff to notify them a new tribal administrator had been hired. The Chief request a on site visit from RUBA staff within the next few months. She would like RUBA staff to meet the new administrator and explain to her the deficencies on the Tribe assessment and also work with the Administrator to meet those areas.  
RUBA Activities for the Coming Qtr:
RUBA staff will travel to the community to conduct a re-assessment and assist in training the new administrator.
Scores:
 
Essential Indicators:
16 of 27
Sustainable Indicators:
15 of 27
Total Score:
31 of 54

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.
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
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.
Yes 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
The administration in Takotna has recently turned over. The First Chief has assumed the role as Tribal Administrator. She is currently entering data into QuickBooks so she will have the correct information to prepare a utility budget to submit to the Council for adoption, and to create monthly financial reports. Takotna Tribal Council receives Bureau of Indian Affairs funds for public health and welfare, which is used to subsidize the utility operating expenses.

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.
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
Until recently, the Tribe did not bill the six piped water customers for water. While in Takotna, RUBA staff trained the Administrator to enter and memorize water invoicing within QuickBooks. All billing was invoiced to reflect the current billing cycle and amounts due. Tribal staff was also trained on how to receive payments and write checks under the correct account and class. Payroll is currently calculated and recorded in QuickBooks. The Administrator, with help from RUBA, will write a water ordinance that includes a collection policy to present to the Council for adoption.

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.
No The utility is current on making tax deposits.
No 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 tribe has signed a tax release form; the IRS responded that the tribe is currently non-compliant with the 941 third quarter of 2005. The Department of Labor, George Lampe reported they are current with DOL.

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.
No 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
The Takotna Tribal Council has a posted workers compensation insurance policy in effect from 3/1/06 to 3/1/07 with Alaska National Insurance. Training opportunities for staff are provided as funds allow or opportunities by other sponsors become available. In the spring of 2005 Ms. Goods attended a utility management course in Fairbanks sponsored by RUBA. There is currently no personnel policy. Job opportunities are posted for a period of time, then a decision of whom to hire is made by the Council.

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.
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.
No 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 Council meets quarterly. The Administrator attended a Utility Personnel Management course sponsored by RUBA in the spring of 2005. The current Administrator also assumes the role of manager and bookkeeper. The Tribe has a level 1 utility operator.

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.
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.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
A preventative maintenance plan was developed and adopted for the sanitation facility. The Utility Operator reports verbally to the Tribal Administrator when there is a problem, he can foresee one, or to report the system is running well. A copy of the CCR was completed and provided to RUBA staff. The utility operator makes an effort to keep needed inventory and critical spare parts on hand to prevent long down time.