Quarterly Report: 2008, October - December (Q2), Crooked Creek

Community:
Crooked Creek 
Staff:
Jimmy Smith  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Village of Crooked Creek 
Population:
145  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
1/24/2008 
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, septic tanks and plumbing. The school septic drainfield is failing. The community needs a new water tank and landfill with access road. Electricity is provided by Middle Kuskokwim Electric Cooperative. 
RUBA Status & Activities This Qtr:
RUBA staff made an on-site visit the middle of June to meet with staff and provide assistance. The Tribal staff had attended a QuickBooks training in Anchorage and had purchased a QuickBooks Software Program for the Tribal Office. RUBA staff provided basic use of the QuickBooks Software Program to the staff and entered budget information to the program. The Tribal Staff entered payroll information and vendor data. The Tribal Staff needs to start using the QuickBooks Software Program to get familiar with the software. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to work with the community over the phone, fax and email.
Scores:
 
Essential Indicators:
14 of 27
Sustainable Indicators:
20 of 27
Total Score:
34 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.
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.
Yes A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Although RUBA assisted the tribal staff in drafting a budget last quarter none of the recommendations were implemented by the staff and council members. There is an understanding of having a budget in place to keep track of expenses and revenue for the tribe. Hopefully with the QuickBooks program software the staff can use and enter all the necessary data for the tribe. The tribes funding comes from grants with the Bureau of Indian Affairs under the Tribal Allocation Program and Indian Reservation Roads. The Tribe also receives Enviormental Protection Agency grant, including the clinic rental income.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
Yes 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.
Yes 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.
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
The tribal staff has purchased a QuickBooks Pro software program for the council's accounting needs. This is a positive step that will improve the council's accounting functions. The tribal staff will need additional QuickBooks training and use the QuickBooks program software on a daily basis to get familiar with the software.

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
A current tax authorization was signed by the Tribal Council and has been submitted to the Internal Revenue Service (IRS). The IRS indicated taxes are owed for the second and third quarter of 2006. The IRS states the Tribal Council has not filed any 940 quarterly reports or deposits for the first quarter of 2007.

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 Tribal Council has workers compensation insurance that will expire November 26, 2007.

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.
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 Tribal council needs to adopt a water and sewer ordinance for the community. A sample water and sewer ordinance was provided to the tribal staff for their reivew and to present to the council members for their approval.

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.
Yes 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
The water operator said there is an old preventative maintenance plan at the existing washeteria along with the safety manuals.