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

Community:
Kasigluk 
Staff:
Eli Jacobson  
DCRA Regional Office:
Bethel regional office 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
Yes 
Agreement Date:
 
Entity:
Kasigluk Traditional Elders Council 
Population:
599 2013 Department of Labor Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
8/16/2013 
Exp Date:
 
Last Updated:
4/2/2014 
Community Sanitation Overview:
The Alaska Native Tribal Health Consortium (ANTHC) connected 65 houses in Kasigluk to water and wastewater lines in 2013. Additionally, 38 houses in the old section of town will be given flush haul units. 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 and everyday house cleaning needs. The new village area known as Akula Heights uses the school well. Honeybuckets are dumped into waste 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 built, including two new wells, a water treatment plant, a 100,000-gal storage tank, and a new washeteria and wastewater lagoon. Electricity is provided by AVEC. AVEC installed three wind generators in 2006. On the new side of Kasigluk, 65 houses have been connected to the new water wastewater utility. Teacher housing will be finished in 2013 and two houses are receiving flush haul units. On the old side of Kasigluk, houses are receiving flush haul units. Currently, the new utility rates are still being established.  
RUBA Status & Activities This Qtr:
On March 19, 2014 and December 3, 2013 requests for information to update the RUBA quarterly report were sent to Kasigluk Traditional Council. Up to this writing the tribe has not responded to these requests. Therefore certain indicators are not compliant. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to offer Kasigluk Traditional Council assistance with the RUBA indicators.
Scores:
 
Essential Indicators:
11 of 26
Sustainable Indicators:
10 of 27
Total Score:
21 of 53

Finances

Essential Indicators
Answer Question
No All revenues and expenses for the utility are listed in the utility budget.
No The utility has adopted a balanced realistic budget.
No 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.
No 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.
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.
No A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Kasigluk Traditional Council operates on a calendar fiscal year, but has not adopted a FY13 budget. Monthly financial reports have not been prepared. On March 19, 2014, Alaska Village Electrical Cooperative (AVEC) communicated that the Kasigluk Traditional Council is current on electric bills. The tribal administrator said the utility has a one-year supply of heating fuel. The tribe does not have a repair and replacement fund established. Year-to-date revenues and expenditures cannot be determined. Monthly manager's reports are not given to the council. The council meets every Monday.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
No The utility bills customers on a regular basis.
No An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.
No An accounts payable system is in place.
Yes The payroll system correctly calculates payroll and keeps records.
No A cash receipt system is in place that records incoming money and how it was spent.
No 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 adopted a collection policy on July 10, 2013, but there are no meeting minutes documenting this, and the tribe has not begun following the collection policy. The tribe plans to hire a second bookkeeper just for the utility. The utility bookkeeper will be responsible for accounts receivable, accounts payable, payroll, cash receipts, and cash disbursements; records of these accounting functions are currently not available. The tribe does not have a chart of accounts. Monthly bank reconciliations are not being completed. The tribal administrator approves purchases under one-thousand dollars. Purchases of one-thousand dollars or more have to be approved by the council.

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
Kasigluk Traditional Council did not did not provide the requested documentation necessary for federal tax compliance verification. On March 21, 2014, the State Department of Labor communicated that the tribe is current on their Employment Security Contributions account. Kasigluk Traditional Council is not in the Lien Watch dated January-February 2014.

Personnel System

Essential Indicators
Answer Question
No 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.
No The utility has an adequate written hiring process.
No 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 Traditional Council has not provided a copy of its current workers compensation insurance policy. A personnel policy has been adopted and is in use. The utility has written job descriptions for all positions; examples were provided during the assessment. The utility has a written personnel evaluation process. The utility does not have a written hiring process. Personnel folders do not contain I-9 forms and letters of acceptance for every employee. The utility has a 90-day probationary period with an evaluation at 90 days and one year. On-the-job training and additional training opportunities are provided as necessary. Staff are encouraged to pursue further training opportunities..

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
No The utility has adopted an organizational chart that reflects the current structure.
Yes The policy making body meets as required.
No The utility complies with the open meeting act for all meetings.
Organizational Management Comments
Kasigluk Traditional Council owns the utility and the tribal council is the policy making body. The council meets regularly but has not begun enforcing the collection policy. The tribal administrator was hired October 2012 and performs managerial duties. The bookkeeper was hired May 2011. The operator has fifteen years experience and is being sent to training to get recertified. The ordinances provide the tribal staff the authority they need for operation. The organizational structure is informally known, but an organizational chart has not been adopted. The policy making body meets Monday each week, which is open to the public. The tribal administrator announces meetings over the VHF, but does not post meeting notices in three public places in advance in order to meet the Open Meetings Act.

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.
No 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 utility operator has fifteen years experience and is being sent to training for recertification. The utility has a written preventative maintenance plan. The tribal administrator infrequently contacts the operator and does not spot check the facility. The utility does not have a safety manual or hold regular safety meetings. The utility is functioning as intended and no major outages have occurred. The operator does not provide reports to the tribal administrator. A CCR has not been posted. The tribe is not on the SNC list dated January 2014. The utility does not have an inventory control, or critical spare parts list.