Quarterly Report: 2014, January - March (Q3), Ugashik

Community:
Ugashik 
Staff:
Robert Madeson  
DCRA Regional Office:
Dillingham regional office 
Gov't Type:
Federally Recognized Tribe 
Borough:
Lake and Peninsula Borough 
Agreement?
No 
Agreement Date:
 
Entity:
Ugashik Village 
Population:
13 2013 Department of Labor Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
6/5/2009 
Exp Date:
 
Last Updated:
4/7/2014 
Community Sanitation Overview:
Ugashik has no public water, sewer or electric services. All homes have individual wells. Most residents use a septic system; a wastewater pumper is available. Electricity is provided by individual generators. There are no state operated schools located in the community. 
RUBA Status & Activities This Qtr:
No requests for assistance was received this quarter. 
RUBA Activities for the Coming Qtr:
Scores:
 
Essential Indicators:
9 of 13
Sustainable Indicators:
13 of 16
Total Score:
22 of 29

Finances

Essential Indicators
Answer Question
N/A All revenues and expenses for the utility are listed in the utility budget.
N/A The utility has adopted a balanced realistic budget.
Yes Monthly financial reports are prepared and submitted to the policy making board.
N/A 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
N/A 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.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
There is no water/wastewater utility in Ugashik. With the previous administrator being relived for cause, Ugashik is having an audit done. The financial report from July-August 2013 is not available. Currently, the community has four one-thousand gallon tanks for the community center. Any additional fuel is purchased from Pilot Point. The fuel is used to operate the generator for the washeteria and community building. The trash is handled individually by each resident, and there is no clear procedure of how the landfill is maintained.

Accounting Systems

Essential Indicators
Answer Question
N/A The utility has adopted a collection policy and actively follows it.
N/A The utility bills customers on a regular basis.
N/A 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
Ugashik uses QuickBooks for its financial accounting. A copy of the chart of accounts is on file. Since there is no water/wastewater utility, Ugashik does not bill or collect for utility services. Each resident has their own well and uses individual generators for electricity and pays for their fuel directly from the vendor. The total costs of services for the community building are paid out of the general fund account. City staff uses QuickBooks for payroll, financial recordkeeping, including all payroll records, budgets, billing, and a chart of accounts. The bookkeeper is proficient in the use of QuickBooks: all payroll records are up to date through February 2013. Reconciliation of the general account is completed on a monthly basis. A purchasing system requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts. The village administrator provided a copy of the policy and procedures that document the purchasing system.

Tax Problems

Essential Indicators
Answer Question
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.
Tax Problems Comments
RUBA staff is marked the essential indicators no, until verified.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
No 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.
N/A The utility provides training opportunities to staff as needed and available.
Personnel System Comments
A September 24, 2013, a check with the Division of Workers Compensation website confirmed that insurance is provided by Alaska National Insurance, and that policy number 13DWW89415 is in effect.

Organizational Management

Essential Indicators
Answer Question
N/A The entity that owns the utility is known; the entity that will operate the utility is set.
N/A The policy making body is active in policy making of the utility.
N/A The policy making body enforces utility policy.
Yes The utility has an adequately trained manager.
Yes The utility has an adequately trained bookkeeper.
N/A The utility has an adequately trained operator or operators.
N/A The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate.
Sustainable Indicators
Answer Question
N/A 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 policy making body is making decisions concerning the village operations and written minutes are provided. The policy making body meets when necessary for business operations since a utility has yet to be established. Notice of meetings is posted on the village website and also it is posted at the community center in Ugashik. The website keeps those members at large informed of community operations.

Operation of Utility

Essential Indicators
Answer Question
N/A The utility operator(s) are actively working towards necessary certification.
N/A The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
N/A 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.
N/A The utility has a safety manual and holds safety meetings.
N/A Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
N/A The utility is operating at the level of service that was proposed.
N/A 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.
N/A The utility maintains an inventory control list.
N/A The utility maintains a critical spare parts list.
Operation of Utility Comments
Utility service does not exist in Ugashik. The EPA Tribal Coordinator collects funds at the washeteria but does not monitor maintenance. If there are any problems, they are noted and reported to the manager. The utility is not required to have a certified operator(s). The utility is not listed on the Significant Non-Compliance (SNC) list and does not meet the requirements to be considered for the SNC List. Spare parts are maintained for the washeteria.