Quarterly Report: 2011, October - December (Q2), Twin Hills

Community:
Twin Hills 
Staff:
Robert Madeson  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Twin Hills Village 
Population:
77  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/2/2011 
Community Sanitation Overview:
Piped water and sewer systems were installed in Twin Hills in 1977. Water is drawn using a submersible pump, is treated and stored in a 60,000 gallon steel tank. The gravity sewage system feeds to a disposal lagoon on the far west side of town. Approximately 22 households have piped services and complete plumbing. As of 2003 there are 7 new HUD housing units with individual wells and septic tanks. The school operates its own system. A coin-operated washeteria is available. Water, sewer and landfill improvements are currently being studied.  
RUBA Status & Activities This Qtr:
RUBA staff spoke to William Ilutsik about their new fuel tank farm. The new tank farm is operating without any problems. Twin Hills have enough fuel for the winter. Twin Hills is having a study done for a new water source. The funding sources only accepted parts of the study and made claims that other parts of the study were too expensive to pursue. Current funding sources are trying to rephrase the project and look at alternative construction methods. The current water system will need to be replaced due to old infrastructure. Currently there is enough water to maintain the community. 
RUBA Activities for the Coming Qtr:
RUBA will maintain contact with with the council and continue offering assistance as staff work to maintain satisfactory RUBA indicators.
Scores:
 
Essential Indicators:
26 of 26
Sustainable Indicators:
21 of 27
Total Score:
47 of 53

Finances

Essential Indicators
Answer Question
Yes All revenues and expenses for the utility are listed in the utility budget.
Yes 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.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
RUBA staff received the most current monthly financial reports. Expenditures are exceeding revenues. Twin Hills has submitted an amended the budget to reflect these differences. The utility staff provides detailed/water sewer monthly financial reports. The council subsidizes the utility with general funds from sources including community revenue sharing monies. Payment of water/sewer electric bills is current as demonstrated by the line item Resident W/S in revenues collected.

Accounting Systems

Essential Indicators
Answer Question
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
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 village council adopted a water/sewer ordinance in June 2008 that includes a collection policy. Utility staff bills customers regularly, tracks customer balances, and maintains individual customer ledgers. QuickBooks software is used for accounting in addition to manual ledgers and monthly report spreadsheets. Financial reports indicate collections remain consistent overall. The billing for electricity and water/sewer utility services are combined on one statement.

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.
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 Comments
Staff process payroll using QuickBooks accounting software. On December 28, 2010 The Internal Revenue Service Taxpayer Advocate Service deemed Twin Hills compliant. On January 3, 2011 the Alaska Department of Labor (DOL) reported compliance with Alaska ESC tax obligations for the quarter ending September 30, 2010.

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
The village council reported their current Employer's Notice of Insurance, purchased through Alaska National Insurance Company, Coverage was deemed current on December 28, 2010 by the Division of Worker's Compensation. Staff informed RUBA installment payments continue and that coverage is current at this time.

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
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 adopted a utility operating policy and guidelines in the form of a water/sewer ordinance. Billing and accounts receivable records indicate the policy making body is enforcing utility policy. Water/wastewater customers whose accounts are delinquent are given an opportunity to coordinate a payment plan with the utility. The village council is fully staffed with respect to administrative employees and has a trained and experienced water operator. The grant writer remains active in the administration of day- to- day activities. The assistant bookkeeper continues to learn internal procedures. Bookkeeping is shared by three staff, one of whom is trained and experienced with Power Cost Equalization (PCE) reporting. The water operator is trained and experienced. RUBA recommends the council continue to invite public participation in discussions related to the public water/sewer utility.

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.
No 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.
No 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 possesses certification for Water Treatment OIT, Wastewater Collection OIT, and Wastewater Treatment OIT according to the Alaska Department of Environmental Conservation operator database. Utility staff discusses safety matters periodically and covers the topic of safety with staff from the Bristol Bay Area Health Corporation including the Remote Maintenance Worker (RMW) but can benefit from regular safety meetings. Staff maintains a preventative maintenance plan which includes a spare parts list and inventory control list.