RUBA Community Status Report

Community Name: Crooked Creek


Community:

Crooked Creek

RUBA:

Yes

Staff:

Robin Eleazer

Agreement:

No

DCA Region:

Anchorage

Agreement Date:

Region:

Yukon-Kuskokwim Delta

Exp Date:

Govt Type(s):

Traditional Council

Borough:

Unorganized

Assessment Date:

6/27/2011

Population:

105

Active Community:

Yes

Date Updated:

9/27/2013


Community Sanitation Overview:

Most homes lack plumbing; residents haul water and honeybuckets. A new well provides treated water, and a new washeteria has been completed. The school, store, and three homes have individual wells, wastewater tanks and plumbing. The school wastewater drain field is failing. The community needs a new water tank and landfill with access road. Electricity is provided by Middle Kuskokwim Electric Cooperative.

RUBA Status
and Activities
this Quarter:

RUBA staff received a signed Authorization to Request Federal Tax Information on September 25, 2013.

 

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.

Comment:

There is no recorded FY13 budget for the water utility in Crooked Creek submitted to the RUBA program. Middle Kuskokwim Electric Cooperative, C/O Raven Technology Services provides the electric in Crooked Creek and the tribe is current with the utility bills. Fuel is supplied from a local vendor and the tribe does not have a fuel shortage. The manager is also the Tribal President and Administrator and provides the council with financial and operational information, although a FY13 budget has not been submitted to generate monthly financial reports.

 

Capacity Indicator: Accounting Systems

Essential Indicators:

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:

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.

Comment:

The Crooked Creek Traditional Council has a collection policy that was adopted on May 8, 2008 that states that if payment is not received and a repayment agreement has not been signed seven days after the past due notice was mailed, the clerk may begin collection actions. Bills are sent to customers on the first of each month. Currently there are only the clinic and school that receive a water usage bill as the two are the only water customers within the community. Residents are on a honey bucket system and the watering point is managed by the Crooked Creek Traditional Council. The Crooked Creek Traditional Council uses 2010 QuickBooks Premier for Non-Profits and uses Windows 7 for the accounting computer. The President has stated that all financial transactions are done with check, and any tokens bought with cash is recorded on a daily token log. To conserve paper, the bookkeeper and President are thinking of going to a weekly or monthly token log. The bookkeeper manages all fund expenditures and has to get approval from the President to ensure that funds are available. Bank reconciliations are done using QuickBooks.

 

Capacity Indicator: Tax Problems

Essential Indicators:

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.

Comment:

A signed authorization to request federal tax information was sent to the Tax Payer Advocate Service on September 26. The State Department of Labor did not grant tax clearance, reporting Crooked Creek has not completed the fourth quarter filing for 2012. Crooked Creek is not listed on the July-August Lien Watch Report.

 

Capacity Indicator: Personnel System

Essential Indicators:

No

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.

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.

Comment:

The Crooked Creek Traditional Council is not listed among the Division of Workers Compensation database verification search. The Crooked Creek internal controls document has the internal administrative and accounting controls and job descriptions. All personnel folders are kept in a locked file cabinet in the council office. The council does not require a probationary period for all new hires. Trainings are offered when funding is available.

 

Capacity Indicator: Organizational Management

Essential Indicators:

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:

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.

Comment:

The Crooked Creek Traditional Council is a Bureau of Indian Affairs (BIA) federally recognized tribe. The council is the policy making body for the utility and meets every second Tuesday of every month. The President is considered the utility manager as the operators report to the President and council. The President has also been the tribal office administrator since 2003. The President's resume was received and has the duties that the President has covered both as tribal office administrator and President. The bookkeeper has been employed with the tribe since 2005 and continues to be self sufficient and proactive with accounting issues. Primary water treatment plant operator is certified in Water Treatment 1, Waste Water Collection Provisional and Water Distribution Provisional and has been employed with the tribe since approximately 1998 to present. Resumes for the bookkeeper and water treatment operator were provided to the Anchorage RUBA staff. The organizational structure is in the Crooked Creek Wastewater Utility Business Plan. As a traditional council, the tribe is not required to have regular scheduled meetings, but has established the second Tuesday as a regular meeting each month. Public notices are posted and has the topics of each meeting.

 

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:

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.

Comment:

The primary water treatment plant operator is certified in Water Treatment 1, Waste Water Collection Provisional and Water Distribution Provisional and has been employed with the tribe since approximately 1998. The RMW stated that he has a copy of the operations and maintenance manual for the water treatment plant. Spot checks are made by the operator and there are some issues that the operator has repaired onsite. One issue is a crack in the settling tanks that has been repaired and the operator routinely checks to ensure that the crack is repaired and not leaking. Since there is only one operator, the utility does not hold formal safety meetings. There have been no level of service problems due to management issues. The utility is not on the SNC list. The operator knows what parts are needed and orders them as needed. No current inventory or critical spare part lists are maintained.

RUBA Activities for the Coming Quarter:

Newly assigned RUBA staff have been in contact with the community. A signed authorization to request tax information was sent to the IRS on September 26, 2013.