|ANC's FY 2010 budget and monthly financial statements do not include expenditure line items for:
Payment schedule for their past due electric bill to Akiachak Limited.
Projected fuel costs
Payment schedule for back taxes to IRS
Payment schedule for back gaming fees (2006-2009) to Alaska Department of Revenue
Payment schedule for their past due account to Crowley Petroleum Distribution for their 2009 fuel purchase.
Payment schedule for ANC's outstanding balance to Akiachak Bulk Fuel Tank Farm for its share in the farm's operational and maintenance and renewal and replacement costs.
ANC's business manager and accountant indicated that verbal and written financial reports are submitted at their tribal meetings, but minutes from the December 2009 tribal meeting fail to mention a financial report. Hard copies of the December 2009 and January 2010 monthly financial reports were provided to RUBA and are on file. However, these financial reports did not provide, as mentioned above, adequate detail to determine if the utility can be run without a deficit.
ANC's tribal council should be provided with monthly financial statements that give a complete picture of the tribe's revenues and obligations. The council's review of the monthly financial reports also need to be consistently documented in minutes of tribal meetings and a copy of the reports forwarded to RUBA's Bethel office.
RUBA staff contacted Akiachak Limited (the community's electric company) on March 5, 2010 which indicated that ANC had made a payment to their account on January 26, 2007, however their remaining balance was four times the amount of their average monthly bill. Monthly electric charges for ANC's water and sewer plant are 50-60% of the tribe's total bill. Part of the delinquency is due to ANC's refusal to pay waste heat charges for their water treatment plant despite having a contract to do so.
ANC's administrator informed us that they had 30,000 gallons of bulk fuel available which he projected would last until September of 2010. Bethel RUBA staff contacted Crowley Petroleum Distribution on March 5, 2010 and was informed that ANC had a substantial past due balance and was accruing significant late charges on their account. Crowley also indicated that they had not been contacted by ANC regarding the outstanding bill.
The tribal business manager informed RUBA that ANC did not qualify for a bulk fuel loan from Alaska Energy Authority due to not having a current State of Alaska gaming permit. RUBA contacted the Department of Revenue regarding this matter and was informed that the tribe had not had a gaming permit since 2006 and was responsible for paying state gaming fees for the years they continued gaming without a permit. As of this writing the tribe has contacted the Department of Revenue and is attempting to get into compliance.
ANC also has a significant outstanding balance to the Akiachak Bulk Fuel Tank Farm for its share in the operational and maintenance and renewal and replacement costs of the plant. |