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

Community:
Gulkana 
Staff:
Roberta Eleazer  
DCRA Regional Office:
Anchorage regional office 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
Yes 
Agreement Date:
10/11/2006 
Entity:
Gulkana Village 
Population:
117 2013 Department of Labor Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
5/9/2012 
Exp Date:
10/11/2008 
Last Updated:
3/21/2014 
Community Sanitation Overview:
Gulkana village has a new water treatment plant utilizing a MIEX system. The system will reduce DBP levels and allow the city to meet federal drinking water quality standards for DBPs. This is the second MIEX system in Alaska. The system has been in operation since July, 2013. The Gulkana Village Council is responsible for the management of local water and wastewater services which provide services to a total of forty-two customers. Solid waste disposal is available through the privately owned Glenallen Regional Landfill. There are three dumpsters in Gulkana which are emptied once per week 
RUBA Status & Activities This Qtr:
Anchorage RUBA staff and Gulkana Tribal Administrator developed a work plan and calendar in regards to the proposed water utility increases, public awareness campaign, and presentation on the water utility at the Tribal Council annual meeting scheduled for May 2014. In March, RUBA staff requested the actual expenses for the last five months to update the study before the new rates are presented to the public and set by resolution; the water rate study was developed on estimated costs. A review of the actual expenses on March 22, 2014 determined that the actual costs were within one percent of the estimated costs and the previously proposed rate increase would be recommended to the council. RUBA staff and Gulkana Tribal Council developed a six-month goal to raise awareness of the new water treatment facility and the improved water standards. Anchorage RUBA staff provided a water/wastewater public service announcement to Feather Hand, Environmental IGAP Coordinator, for the Gulkana February and March newsletter. The bi-monthly newsletter is delivered to forty-seven residences. Anchorage RUBA staff forwarded the upcoming Office of Indian Tribal Governments, basic employment tax workshop, March and April Training schedule for tribal personnel new to payroll taxes or needing a basic refresher.  
RUBA Activities for the Coming Qtr:
RUBA staff will attend the Gulkana Tribal Council meeting scheduled April 1 to discuss the water rate study and proposed increased costs.
Scores:
 
Essential Indicators:
24 of 26
Sustainable Indicators:
23 of 24
Total Score:
47 of 50

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.
N/A 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.
N/A YTD revenues are at a level equal to or above those budgeted.
N/A 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
Gulkana is tracking revenue and expenses for the development of a balanced realistic budget next year. A business plan developed by ANTHC was provided to the council in 2006, however, actual costs for 2013 were not provided. Gulkana has an extremely competent administrator, utility operator and bookkeeper who are documenting monthly costs of chemicals and water testing for the new system. A water rate study was completed and presented to the tribal council. The study was done on proposed expenses and updated in March on five months of actual expenses. The water rate study expense category included expenses for the repair and replacement account which were provided by Alaska Native Tribal Health Consortium in 2006. The costs of water testing and chemicals were estimated based on reports from the Saxman MIEX system.

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.
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 utility ordinance that includes a collections policy in June 2000. Gulkana's collections policy has rarely been enforced; many customers are in arrears. However, the council discussed the policy at the 4/1/2014 council meeting and agreed to support the staff’s efforts to collect past due payments through customer agreements or garnishment of the PFD. Utility bills are sent to residents every two months on a regular cycle. The council has acknowledged an increase in rates will be needed and will adopt the new rate schedule at the 4/28/2014 council meeting. The new schedule will be based on an 80 percent collection rate and a $100 residential rate. The community revenue fund currently subsidizes the utility at $20,000 per year, this amount will be reduced by 50 percent in the FY15 budget. Accounting systems are in place; Gulkana bookkeeping staff use QuickBooks and are confident in its use. Oversight and controls for purchases are well developed. Disbursement systems have council oversight with checks requiring two signatures. Decision making related to disbursement in excess of budgeted amounts is determined by the decision making body. There are no delinquent audits reported on the State of Alaska Division of Finance website.

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
The IRS granted tax clearance to the Gulkana Village Council on March 17, 2014. The Alaska Department of Labor granted tax clearance on March 21, 2014. Gulkana is not listed on the January-February 2014 lien watch report.

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
Gulkana tribal council has a current workers compensation policy through Alaska National Insurance Co.

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.
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
A utility ordinance was adopted by the tribal council in June 2000. The tribal council meets monthly, with an occasional exception based on council member availability due to travel and subsistence activity. The council is adequately involved in discussion and shared decision making related to utility management. The council has not enforced collections policies defined in the community's utility ordinance, but has committed to supporting the staff in new efforts. The bookkeeper handles utility finances, and is well-qualified and organized. The tribal administrator serves the utility manager, handling day-to-day management decisions and relaying a monthly report from the operator to the council. The water utility operator currently functions as a manager in terms of directing operations and defining utility repair priorities; he does not manage utility finances. The water utility operator has received certification as Level 1 Provisional in both Water Treatment and Water Distribution, with certification expiring in December 2014. The introduction of a new water treatment plant will require technical orientation; the water operator has a solid relationship with the assigned Remote Maintenance Worker (RMW), and feels comfortable asking for guidance and training.

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.
No The utility has completed and distributed its "Consumer Confidence Report".
Yes The utility is not on the "Significant Non-Complier" (SNC) list.
Yes The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
Gulkana water treatment plant was removed from the SNC list in January 2014. The report stated that the system continued to exceed DPT's (TTHM/HAAS) RAA MCL's, system is in compliance with DBP Monitoring. Anchorage RUBA staff contacted Bernard Walker, ANTHC engineer, December 27 for an updated status of the new MIEX water system. Mr. Walker stated that a sanitary survey was completed by Josh Liles of ANTHC on 9/24/13 and submitted to Audrey Lammers on 10/21/13. The water plant was put fully online in mid-August. The DBP samples taken 8/29/13 were below the MCL’s for both HAA5 and TTHM. This was the first time in the history of Gulkana water that both MCL parameters were met. The utility manager makes weekly verbal reports to the tribal administrator about the safety of the facility. Safety materials are provided through annual audits from the workers' compensation program. A critical spare parts list and recommended preventive maintenance plan was provided to the community by ANTHC. Guidance and mentorship in the operation of the new water treatment system will be ongoing through the Remote Maintenance Worker program.