Quarterly Report: 2013, July - September (Q1), 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:
569  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
10/31/2012 
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. In April 2012 the Alaska Native Tribal Health Consortium will begin connecting 55 houses in Kasigluk to water and wastewater lines. Additionally, 38 houses in the old section of town will be given flush haul units. 
RUBA Status & Activities This Qtr:
On September 14, 2012, a request for information to update the quarterly online RUBA report was sent to Kasigluk Traditional Council. Up to the writing of this letter, the Bethel RUBA office has not received all the requested documentation. Therefore the Traditional Council is no longer in compliance for some essential indicators until documents needed for verification are provided. The Alaska Native Tribal Health Consortium (ANTHC) is connecting 55 houses in Kasigluk to water and wastewater lines. Additionally, 38 houses in the old section of town will be given flush haul units. This new system will affect several of the essential indicators on the RUBA report. Many of the documents required for verifying RUBA compliance such as the budget, monthly finance reports, and collection policy will have to be created, updated or amended.  
RUBA Activities for the Coming Qtr:
RUBA staff will continue to work with Kasigluk Traditional Council on the remaining indicators.
Scores:
 
Essential Indicators:
24 of 26
Sustainable Indicators:
16 of 26
Total Score:
40 of 52

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.
No A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Currently, Alaska Rural Empowered provides the traditional council a monthly report that contains the FY2012 budget, which the council reviews and approves. Kasigluk Traditional Council's budget is based on a calendar year and was adopted by resolution on March 9, 2012. The budget shows total revenue of $1,129,864 and expenditures equaling $1,085,930 making it balanced and realistic. The water wastewater utility is subsidized from Kasigluk Traditional Councils budget. Monthly financial reports have been prepared by Alaska Rural Empowered through June 2012 have been provided to RUBA staff. RUBA staff contacted Alaska Village Electrical Cooperative (AVEC) on September 24, 2012. AVEC communicated that the Kasigluk Traditional Council is current on electric bills.

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
No 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
Kasigluk Traditional Council has an adopted written collection policy. It will need to be amended when the new water/wastewater comes on line. 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. Kasigluk Traditional Council staff generated a billing statement they send out. QuickBooks is being used for accounting functions. The accounts payable system was a file cabinet that had all vendors organized into files. Receipts for outgoing money were kept in this file. Their monthly reports and 941 forms demonstrate they have a payroll system. The cash receipts system was manual with carbon copies. Bank reconciliations are not done on a monthly basis. The tribal administrator submits purchase requisition requests to Kasigluk Traditional Council for supplies needed.

Tax Problems

Essential Indicators
Answer Question
Yes 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
A form requesting release of federal tax information 2012 was sent to Kasigluk Traditional Council on September 14, 2012. This form has not been received by the Bethel office, and therefore it cannot be determined if Kasigluk Traditional Council is current on Federal taxes. The state Department of Labor (DOL) was contacted on September 24, 2012. DOL verified that Kasigluk Traditional Council is current on their Employment Security Contributions account. Kasigluk Traditional Council is not on the Lien Watch dated July-August 2012.

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
Kasigluk workers compensation insurance is through the Umialik Insurance Company. 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. Tribal staff are provided training as needed.

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. Bookkeeping duties are assisted by Rural Alaska Empowered. The operator is scheduled to attend additional training. The council adopts ordinances as needed for the utility to have the authority to operate. 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
Water Operator Sam Tinker is certified for the current water system, but when the new system starts, he will need a higher level of certification. Training is already being scheduled for the operator to meet these requirements. A preventative maintenance plan 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 dated April 2012. They currently do not have a Consumer Confidence Report posted and one was not provided. When the new water plant comes on line, a Consumer Confidence Report will be needed. 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.