Quarterly Report: 2011, January - March (Q3), Tuntutuliak

Community:
Tuntutuliak 
Staff:
Ken Berlin  
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:
5/4/2011 
Community Sanitation Overview:
Tuntutuliak Community Services Association (Utility Corporation) operates the local electrical services. Through a memorandum of agreement with TCSA, Tuntutuliak Traditional Council operates the washeteria, water treatment plant, flush tank haul system and landfill/lagoon site. There is no garbage collection services provided. Most of the homes have access to the sewer pump-out and water delivery services. Fourteen homes still have to be connected to the flush haul system. The connection of the homes to the system is curently on hold. The school has a well and sewer lagoon and is in the process of upgrading their treatment plant 
RUBA Status & Activities This Qtr:
On 3/2011 RUBA staff sent a letter requesting FY 2011 budget, finance reports and other documents. The clerk called back shortly after and informed us the Administrator was let go and a job opening was posted. Later on the clerk called and said the Council hired a new administrator and she was to start in the last week March 2011. Once the new administrator gets setted into her position a trip will be scheduled to do an onsite RUBA assessment. On 2/2011 IRS and the State DOL/ESC deemed Tuntutuliak non-compliant. The Bethel regional office has not received a copy of the memorandum of agreement between Tuntutuliak Community Services Association and Tuntutuliak Traditional Council which was completed around November 7, 2008. The MOA transfers the operation of the utility services to Tuntutuliak Traditional Council. The council requested a RUBA agreement but has not sent back a signed copy to the Bethel regional office.  
RUBA Activities for the Coming Qtr:
A new RUBA assessment needs to done next quarter.
Scores:
 
Essential Indicators:
2 of 27
Sustainable Indicators:
4 of 27
Total Score:
6 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 to December Monthly Financial Reports (MFRs) but the clerk said some of the revenues and expenditures were missing and this was not an accurate report. The organization has a copy of Quick Books Pro program which they still need to implement. 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.)

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
Tuntutuliak Traditional Council (TTC) was deemed compliant by the State DOL/ESC on 1-12-2011. The IRS release form has not been returned by the TTC. No recorded tax liens as of October 2010.

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.
No The utility has adequate written job descriptions for all positions.
No 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.
No The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations.
No The utility provides training opportunities to staff as needed and available.
Personnel System Comments
The State website confirmed workers compensation coverage on 1-12-2011.

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.
No 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
No The utility has adopted an organizational chart that reflects the current structure.
No The policy making body meets as required.
No 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.
No 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.
No 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. The file located in the Bethel regional office does not contain a copy of the last CCR.