Quarterly Report: 2011, October - December (Q2), Kasigluk

Community:
Kasigluk 
Staff:
Eli Jacobson  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Kasigluk Traditional Elders Council 
Population:
534  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/2/2011 
Community Sanitation Overview:
The washeteria in the old village site of Kasigluk was closed for good. The residents at the old village site rely on rain water for drinking and haul raw river water for washing every day house cleaning needs. The new village area known as Akula Heights uses the school well. Honeybuckets are dumped into sewage bins and hauled to the lagoon. Homes are not plumbed, and residents were reliant on the washeteria for bathing and laundry. Major infrastructure improvements have been funded, including two new wells, water treatment plant, a 100,000-gal. storage tank, a new washeteria and sewage lagoon. Electricity is provided by AVEC. AVEC installed three wind generators in 2006. 
RUBA Status & Activities This Qtr:
Bethel RUBA staff traveled to Kasigluk in August to conduct a RUBA management assessment for the Kasigluk Traditional Council (KTC). During the visit, Administrator Natalia Brink and Bookkeeper Ruth Beaver answered questions and provided requested documentation.KTC is meeting a majority of the essential indicators at this time. Essential indicators found deficient were in the area of finances and accounting. The current project si related to sewer haul and garbage removal. They also have a washeteria under costruction but is not yet online. The onsite sueprintendent (Dave Roland) provided a preventative maintenance plan for the sewer and garbage haul project. Bethel RUBA staff was contacted in December regarding the deficient essentials indicators. Alaska Native Tribal Health Consortium (ANTHC) engineer Shad Schoppert called to ask questions about the status of the assessment and what steps were outlined to meet those indicators. A site visit by RUBA was scheduled for January 2011. 
RUBA Activities for the Coming Qtr:
KTC has met twenty-four of the twenty-seven essential indicators necessary to be in RUBA compliance. RUBA staff will continue to work KTC staff on the budget, the collection policy, and the accounts receivable system.
Scores:
 
Essential Indicators:
23 of 27
Sustainable Indicators:
17 of 26
Total Score:
40 of 53

Finances

Essential Indicators
Answer Question
Yes All revenues and expenses for the utility are listed in the utility budget.
No The utility has adopted a balanced realistic budget.
Yes 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.
Yes 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
KTC's monthly finance report lists revenues and expenditures. A copy of calendar FY10 budget and documentation of its adoption by KTC was not provided when requested. All electric bills for KTC are current, verified by AVEC on December 29, 2010. The monthly financial reports for 2008, 2009, and 2010 up through the month of October have been received and are well organized. The monthly reports contain expenditures and revenues that show year-to-date expenses being reasonable, however documentation that the budget was adopted needs to be provided. Past financial reports show excess funds that could be used for repair and replacement althought it is not budgeted that way or accounted for separately. Either a copy of a monthly manager's report or meeting minutes showing it being addressed to the council are acceptable documentation for the managers report.

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.
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.
No 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.
No 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
KTC does not have an adopted written collection policy. Copies of past utility bills were provided and, while the assessment was being conducted, customers were coming in and paying bills. They were issued hand written receipts. KTC staff generated a billing statement they would be sending out for August. QuickBooks is being used for some accounting functions, but not for accounts receivable or payable. Their monthly reports and 941 forms demonstrate they have a payroll system. The cash receipts system was manual with carbon copies. They were not able to show how their cash was spent. Bank reconciliations are not done on a monthly basis. The tribal administrator submits purchase requisition requests to KTC for supplies needed.

Tax Problems

Essential Indicators
Answer Question
Yes The utility has a system to accurately calculate, track, and report payroll tax liabilities.
Yes The utility is current on filing tax reports.
Yes The utility is current on making tax deposits.
Yes 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
On September 1, 2010 Bethel RUBA office received correspondence from IRS indicating KTC was in compliance for federal taxes from July 2007 through June 2010. A form requesting release of federal tax information from January 2008 to December 2010 was sent to the IRS in January 2011. The state Department of Labor was contacted and learned that KTC was current with a $600 credit on their Employment Security Contributions account.

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.
Yes 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
A copy of KTC's personnel policy was provided. It describes job classifications, performance evaluations, orientation/training, and reassignment/probation periods. KTC's personnel files were spot checked. The bookkeeper and tribal administrator have both received multiple kinds of training. Workers compensation is provided by Umialik Insurance Company and is current for the period January 4, 2010 through January 4, 2011.

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.
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
Answer Question
No 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
KTC owns and operates the utility. KTC has weekly meetings in which they make policy. The tribal administrator has been working for KTC for over a year, and has an Associate's degree. The administrator stated she had training in orientation, BIA, at the Providers Conference and in administration. The bookkeeper has been working for KTC for eleven years. She has had QuickBooks and grant writing training and is competent with QuickBooks. The utility operators currently just collect garbage and sewage. There is no formal training for this, however these duties are performed on a daily basis. The council has not adopted an organizational chart.

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
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.
Yes 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
The utility operator currently collects garbage and sewer. There is no formal training for this but these duties are conducted on a daily basis. A preventative maintenance plan for the honey bucket haul system was provided by Dave Roland, the onsite superintendent. A copy of meeting minutes that document the manager addressing the council about the monthly operations and maintenance report meets this sustainable indicator. A safety manual and regular safety meetings are needed. The utility operators report to the tribal administrator and give her verbal reports. KTC is not on the SNC list. They currently do not have a Consumer Confidence Report posted and one was not provided. However, the water plant is no longer providing potable water to the community. When a new water plant comes on line, a Consumer Confidence Report will be required. The utility operator provided an inventory control list that mainly focused on tools. It had a detailed account of all the tools they have and use but no spare parts. The critical spare parts list had only one entry.