Quarterly Report: 2009, October - December (Q2), Tuntutuliak

Community:
Tuntutuliak 
Staff:
Flora Olrun  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Tuntutuliak 
Population:
399  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/13/2009 
Community Sanitation Overview:
Tuntutuliak Community Services Association (Utility Organization) operates the electrical services, washeteria, water treatment plant, flush tank haul system, landfill/lagoon site, and garbage collection services. A flush/haul system has completed, including bathroom plumbing. The utility organization is to complete installation to fourteen (14) homes interested in the flush haul system, but is on hold until the engineering and environmental reports are done. The school has its own well and sewage lagoon and is currently planning to upgrade their sewage disposal system.  
RUBA Status & Activities This Qtr:
There has been no contact with this community during the last quarter for RUBA related issues.  
RUBA Activities for the Coming Qtr:
Staff relayed to the manager for the Tuntutuliak Community Services Association (TCSA) about its deficiencies with regards to the Essential Indicators. Manager was told that these deficiencies need to be fixed for utility to be sustainable. RUBA will continue to monitor the essential/sustainable indicators and provide technical assistance to this community.
Scores:
 
Essential Indicators:
2 of 27
Sustainable Indicators:
12 of 27
Total Score:
14 of 54

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.
No The utility is current in paying all water/wastewater electric bills.
No 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.
Yes A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Essentials are not met. A realistic budget continues to be non-existent for this organization. Staff was able to get a copy of January and February 2007 Monthly Financial Reports (MFRs) and these indicate expenses are exceeding the revenues. The organization has a copy of Quick Books Pro program which they still need to implement. They said they are interested in sending their Bookkeeper to the Quick Books workshop to be held in Bethel on the week of April 30, 2007. Roger Burleigh, Village Safe Water Engineer, contacted this office and asked for staff to conduct an assessment. Utility Manager wrote a letter inviting staff to Tuntutuliak. Financial hardship continues for this entity. The manager has informed RUBA that they are purchasing 7-8000 gallons of fuel from the schoool. Fuel will also be purchased from Crowley with expected delivery in June 2007. The washeteria is only operating washers at this time to save fuel. The utility charges rates to customers: Water Delivery @ $67.00 (170 gals,) sewer haul @ $67.00 (200 gals.) Washeteria $5 regular/$7 big load washers, $4 load dryer. $15/month for garbage haul, $100/month for commercial haul (school, teacher housing, stores.) The idea of gaming to generate revenue was introduced to the manager. He said the community has rejected this idea in the past.

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.
No 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
Yes 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
Essentials are not yet met. Although the manager indicated that there is a utility ordinance, they were unable to produce a copy. The payroll tax calculations are done correctly. The bookkeeper fails to deposit on a timely basis These deposit are submitted on a quarterly basis result in IRS penalties and interests. Staff talked with bookkeeper and asked her to deposit taxes on every payroll.

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.
No 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
Essentials are not met. Tuntutuliak Community Services Association (TCSA) continues to face tax problems. Although the caluculations of payroll taxes is performed correctly, the bookkeeper makes quarterly payroll deposits which result in penalties and interests. The IRS Revenue Officer said he is aware of this problem and has relayed this to TCSA in the past.

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
The utility's Workers' Compensation insurance coverage was cancelled in July of 2006 due to non payment of premiem. Staff recommended they contact their insurance carrier and make necessary arrangement to reinstate Workers' Compensation coverage.

Organizational Management

Essential Indicators
Answer Question
No The entity that owns the utility is known; the entity that will operate the utility is set.
No The policy making body is active in policy making of the utility.
No The policy making body enforces utility policy.
No The utility has an adequately trained manager.
Yes The utility has an adequately trained bookkeeper.
No The utility has an adequately trained operator or operators.
No 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.
No The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
TCSA is still having problems with council meeting quorums. The utility ordinance has been the only policy the board has reviewed. Adopting this ordinance has been dormant for most of this year. Adoption has not yet taken place. The Board of Director need to support the manager when it comes to enforcing policy.

Operation of Utility

Essential Indicators
Answer Question
No The utility operator(s) are actively working towards necessary certification.
No 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.
No 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".
No 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
Essentials still not met. John Daniel was scheduled to attend the Operator in Training (OIT)training in Bethel April 2006. RUBA has not yet been notified that this or attendance at any other training took place. TCSA is on the SNC list. 2004 CCR is overdue and 2005 was due July 1, 2006. The TCSA Manager is aware of this and has notified his operators.