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RUBA Status Report

Community: Atmautluak RUBA: Yes
Staff: Eli Jacobson Agreement: No
DCA Region: Bethel Agreement Date:
Region: Lower Kuskokwim Exp Date:
Govt Type(s): Traditional Council
Borough: Unorganized Assessment Date: 6/1/2009
Population: 277
Active Community: Yes Date Updated: 4/5/2013


Community Sanitation Overview: Residents haul treated well water, or water from the Pikmiktalik River. Honey buckets are hauled by residents to sewage bunkers. None of the residences have plumbing. The school is connected to the water plant. Funds have been requested to conduct a master plan for future infrastructure development, and to construct a new landfill. Atmautluak Joint Utility provides electricity. During the summer of 2012, the community's water treatment plant/washeteria had a new multi-point foundation installed. The original pilings had to be removed because they were no longer stable or level due to tundra permafrost upheavals. Also completed in 2012 was the raising of the gravity flow wastewater main from the washeteria to the lift station to give it a two and a half percent slope. This was done to prevent the main pipeline from freezing in the winter. The main was also secured with screw anchors to keep it from moving or shifting.
RUBA Status and Activities This Quarter: Atmautluak was assigned to a new RUBA staff this quarter and an introductory letter was sent to the tribal administrator. RUBA staff also contacted the administrator by phone and talked about RUBA. Request for information to update the quarterly report were sent on March 15, 2013, December 18, 2012, September 13, 2012, June 6, 2012, March 22 and 16, 2012, and December 29 and 12, 2011. Up to the writing of this report the requested information has not been received. Therefore several indicators are not RUBA compliant.

Capacity Indicator: Finances
Essential Indicators
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.
No The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.
Sustainable Indicators
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 Comment: Fiscal Year 2011, 2012 or FY 2012 budgets have not been submitted to the Bethel regional office. Monthly financial reports or meeting minutes which document that monthly financial reports have been reviewed by the traditional council have not been provided. Lower Kuskokwim School District provides heating fuel for the operation of the traditional council's water treatment plant in exchange for water during the school year. So the traditional council only has to cover the heating fuel costs for the water treatment plant during the summer months. Atmautluak Limited (the community's fuel retailer) has an adequate fuel supply for customer needs for the winter, so the traditional council should not have fuel shortages. The tribe, which owns the community's electric plant, received a DCRA bridge loan on July 27, 2012 to pay for 36,000 gallons of diesel #1 that was delivered to the power plant facility on October 1, 2012. It should be noted that on June 24, 2011 the tribe received a State of Alaska Bridge Loan for forty-seven thousand gallons of diesel #1 delivered on June 2011 and a seven thousand eight hundred gallon delivery on August 20, 2011. Atmautluak Traditional Council's FY 2012 Community Revenue Sharing payment ($62,690) was used to pay on the balances of the two State of Alaska Bridge Loans. As of September 15, 2012 the tribe was over 90 days past due on two payments on the 2011 loan.

Capacity Indicator: Accounting Systems
Essential Indicators
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
No 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.
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 Comment: Atmautluak Traditional Council Resolution '2002-29 Utility System' and 'Utility Ordinance 02-01' both passed on September 16, 2002 establish the tribe's Public Works Department, as well as the ownership and operation of the sanitation and hauling utility. A collection policy to deal with past due accounts was approved by the traditional council on May 7, 2009. The Bethel RUBA regional office has requested accounts receivable aging reports from the tribe's sanitation hauling enterprise for several quarters but they have not been provided. Therefore, it could not be determined if the tribe is enforcing the sanitation enterprise's collection policy. The fact that the tribe's electric utility is carrying significant debt load indicates that the utility's collection rates are low and its collections policy is not being enforced or the kilowatt rate charged to customers is not adequate to cover operating costs for the enterprise. Rural Alaska Empowered provided the Bethel RUBA regional office with bank statements and QuickBooks reconciliation statements for the traditional council's general account for October and November 2012. Atmautluak Traditional Council's last RUBA assessment was completed on June 9, 2009. Therefore many indicators need to be reviewed and cannot be marked 'YES' until a new assessment is completed on-site. The documents mentioned above are on file at the Bethel regional office.

Capacity Indicator: Tax Problems
Essential Indicators
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.
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 Comment: QuickBooks is used to calculate, track and report tax liabilities. The request for federal tax information sent on March 15, 2013 was not responded to; therefore federal tax information cannot be verified. On March 20, 2013 the state Department of Labor (DOL) was contacted. The DOL verified that Atmautluak Traditional Council is not current on employment security contributions. The traditional council is not listed on the January-February 2013 LIEN WATCH: A Review of Small Community Liens.

Capacity Indicator: Personnel System
Essential Indicators
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
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.
No The utility provides training opportunities to staff as needed and available.
Personnel System Comment: As of March 31 2013 workers compensation insurance for its employees and was current on its premiums. The traditional council's personnel policy, revised December 2003, is on file at the Bethel regional office. The policy includes a written hiring process, and addresses orientation, training and probation period for new hires. The personnel policy states 'the criteria on which an employee's performance will be evaluated are the duties and responsibilities as set forth in the employee's job description'. Atmautluak Traditional Council's last RUBA assessment was completed on June 9, 2009. Therefore, some indicators in this section need to be reviewed and cannot be marked 'YES' until a new assessment is completed.

Capacity Indicator: Organizational Management
Essential Indicators
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.
No 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
No The utility has adopted an organizational chart that reflects the current structure.
No The policy making body meets as required.
No The utility complies with the open meeting act for all meetings.
Organizational Management Comment: Atmautluak Traditional Council Resolution '2002-29 Utility System' and 'Utility Ordinance 02-01' both passed on September 16, 2002, establish the tribe's Public Works Department as well as the ownership and operation of the sanitation and hauling utility. A collection policy to deal with past due accounts was approved by the traditional council on May 7, 2009. The Bethel RUBA regional office has requested accounts receivable aging reports from the tribe's sanitation hauling enterprise for several quarters, but they have not been provided. Therefore, it could not be determined if the tribe is enforcing the sanitation enterprise's collection policy. A December 28, 2012 query of the State of Alaska's Certified Water/Wastewater Operator Database indicated that Atmautluak's lead water and wastewater operator has a Wastewater Lagoon Certificate that expires December 31, 2013. However, because Atmautluak's water treatment plant is a Class 1 water treatment facility, the operator needs to pass the state's water treatment system examination to be credentialed to operate the plant. The tribe's administration and finance staff works closely with Rural Alaska Empowered a contracted financial consulting firm, which provides bookkeeping services. Atmautluak Traditional Council's last RUBA assessment was completed on June 9, 2009. Therefore, some indicators in this section need to be reviewed and cannot be marked 'YES' until a new assessment is completed.

Capacity Indicator: Operation of Utility
Essential Indicators
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
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.
No 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 Comment: A query of the State of Alaska's Certified Water/Wastewater Operator Database indicated that Atmautluak's lead water and sewer operator has a Wastewater Lagoon Certificate that expires December 31, 2013. However, because Atmautluak's water treatment plant is a Class 1 water treatment facility, the operator needs to pass the state's water treatment system examination to be credentialed to operate the plant. The tribe's 2011 Consumer Confidence Report (CCR) and a certification form signed by the water plant operator on October 1, 2012 indicating the CCR has been posted and distributed in the community are electronically filed at the Bethel regional Office. The community's water treatment system is not on the October 2012 Significant Non-Complier (SNC) list. Atmautluak Traditional Council's last RUBA assessment was completed on June 9, 2009. Therefore, some indicators in this section need to be reviewed and cannot be marked 'YES' until a new assessment is completed.


RUBA Activities for the Coming Quarter: The traditional council needs to adopt a balanced budget for FY13. The budget needs to list all revenues and expenditures for each of the tribe's departments, projects and grants. Bethel RUBA staff needs minutes from council meetings from the last six months. Each set of minutes should mention monthly financial reports being reviewed and accepted by the traditional council. Federal payroll tax issues need to be addressed. Bethel RUBA staff is available to conduct a current RUBA assessment and assist with any deficient indicators upon request of the utility. In order to meet RUBA compliance an onsite RUBA assessment must be completed every two years. Atmautluak Traditional Council's last RUBA assessment was completed on June 9, 2009 which no longer meets this criteria. Bethel regional office staff has offered to conduct a RUBA assessment but has not been invited to the community.