|The village council does not have an entity budget and there is no utility specific budget. As such, a budget vs. actual report can not be provided to the council; no financial reports are provided to the council. RUBA is unable to determine if the utility is paying electric expenses as there is no budget and no accounts payable report showing a line item. The tribe also owns the electric utility but does not charge tribal facilities for power. The washeteria expenses are limited to payroll and taxes, nominal amounts for fees, parts, and supplies, and the expense line items of reimbursement and utilities actually have a credit. There is no washeteria expense for fuel.
Fuel is flown in as needed, typically every four weeks (plus or minus depending on weather conditions). The council obtained a Bulk Fuel Loan from the State of Alaska and has been current on paying the bills, documentation showing payment history was obtained.
Revenue is recorded in a useable manner but the expenses are not, so it is not possible to determine if revenue is sufficient to cover expenses. Customers prepay for electricity using the powerstat card system, the self haul watering point is free, and the washeteria uses tokens. Each token is $2.50, the washers, dryers, and showers each take two tokens per cycle. The tribal administrator collects payment for the above mentioned services in addition to other village services (maintenance services, equipment rental, rental income, State of Alaska elections, and so forth.). The total deposit is given to the bookkeeper who enters the amounts into QuickBooks. Again, as there is no budget, it is not possible to determine if the revenue or expenses are at a level equal to or above/below those budgeted. Monthly financial management reports, which are written narratives that explain the QuickBooks reports, are not prepared.